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  "pp-value-1-1": {
   "value": "T<span class=\"_ _24\"></span>oelichting<span class=\"_ _2\"></span> 1. Bo<span class=\"_ _2\"></span>ekh<span class=\"_ _2\"></span>oudkundi<span class=\"_ _2\"></span>ge p<span class=\"_ _2\"></span>rincip<span class=\"_ _2\"></span>es Hiern<span class=\"_ _2\"></span>a worden d<span class=\"_ _2\"></span>e bela<span class=\"_ _2\"></span>ngrijkste bo<span class=\"_ _2\"></span>ekh<span class=\"_ _2\"></span>oudpr<span class=\"_ _2\"></span>incip<span class=\"_ _2\"></span>es voor financ<span class=\"_ _2\"></span>i\u00eble vers<span class=\"_ _2\"></span>lagg<span class=\"_ _2\"></span>eving b<span class=\"_ _2\"></span>eschreven di<span class=\"_ _2\"></span>e werden toe<span class=\"_ _2\"></span>gepas<span class=\"_ _2\"></span>t bij het o<span class=\"_ _2\"></span>pstellen van d<span class=\"_ _2\"></span>eze gecons<span class=\"_ _2\"></span>olide<span class=\"_ _2\"></span>erde jaa<span class=\"_ _2\"></span>rrekening. Deze princ<span class=\"_ _2\"></span>ipes we<span class=\"_ _2\"></span>rden co<span class=\"_ _2\"></span>nsistent toe<span class=\"_ _2\"></span>gepas<span class=\"_ _2\"></span>t op het voorge<span class=\"_ _2\"></span>stelde ja<span class=\"_ _2\"></span>ar<span class=\"_ _0\"></span>, tenzij ander<span class=\"_ _2\"></span>s vermel<span class=\"_ _2\"></span>d.T<span class=\"_ _24\"></span>oelicht<span class=\"_ _2\"></span>ing 1.1. BasisprincipesBasisprincipesDeze gec<span class=\"_ _2\"></span>onsoli<span class=\"_ _2\"></span>deerd<span class=\"_ _2\"></span>e jaarrekening van Be<span class=\"_ _2\"></span>lysse G<span class=\"_ _2\"></span>roup NV (\u2018<span class=\"_ _0\"></span>d<span class=\"_ _2\"></span>e vennoots<span class=\"_ _2\"></span>chap\u2019 of \u2018Be<span class=\"_ _2\"></span>lysse Gro<span class=\"_ _2\"></span>up\u2019 of \u2018<span class=\"_ _0\"></span>de gro<span class=\"_ _2\"></span>ep\u2019), gere<span class=\"_ _2\"></span>gistreerd o<span class=\"_ _2\"></span>p Franklin Roosevel<span class=\"_ _2\"></span>tlaan 172-17<span class=\"_ _0\"></span>4, 8790 Waregem, Bel<span class=\"_ _2\"></span>gi\u00eb (registratienum<span class=\"_ _2\"></span>mer 0671<span class=\"_ _2\"></span>.<span class=\"_ _0\"></span>97<span class=\"_ _0\"></span>4.626<span class=\"_ _0\"></span>) en ha<span class=\"_ _2\"></span>ar doc<span class=\"_ _2\"></span>hteronder<span class=\"_ _2\"></span>nemin<span class=\"_ _2\"></span>gen werd op<span class=\"_ _2\"></span>ges<span class=\"_ _2\"></span>teld overeenkomsti<span class=\"_ _2\"></span>g de Internatio<span class=\"_ _2\"></span>nale Fin<span class=\"_ _2\"></span>anci\u00eb<span class=\"_ _2\"></span>le Rapp<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tering<span class=\"_ _2\"></span>sstand<span class=\"_ _2\"></span>aarden (\u2018<span class=\"_ _2\"></span>IFRS\u2019),zoals vastge<span class=\"_ _2\"></span>steld do<span class=\"_ _2\"></span>or de Europes<span class=\"_ _2\"></span>e Unie. Deze omvat<span class=\"_ _2\"></span>ten alle IFRS<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>norme<span class=\"_ _2\"></span>n en IFRIC<span class=\"_ _6\"></span>- interpretatie<span class=\"_ _2\"></span>s die gep<span class=\"_ _2\"></span>ublice<span class=\"_ _2\"></span>erd en van krac<span class=\"_ _2\"></span>ht waren op 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2022. De groe<span class=\"_ _2\"></span>p werd voorh<span class=\"_ _2\"></span>een Ba<span class=\"_ _2\"></span>lta Grou<span class=\"_ _2\"></span>p NV geno<span class=\"_ _2\"></span>emd, g<span class=\"_ _2\"></span>eregis<span class=\"_ _2\"></span>treerd aan de Wakkensteenweg 2, 87<span class=\"_ _2\"></span>10 Sint-Baaf<span class=\"_ _2\"></span>s-Vijve, Bel<span class=\"_ _2\"></span>gi\u00eb (r<span class=\"_ _1a\"></span>egis<span class=\"_ _2\"></span>tratienumme<span class=\"_ _2\"></span>r 0671.<span class=\"_ _1a\"></span>97<span class=\"_ _0\"></span>4.62<span class=\"_ _0\"></span>6) maar we<span class=\"_ _2\"></span>rd in ok<span class=\"_ _2\"></span>tober 2022 hern<span class=\"_ _2\"></span>oem<span class=\"_ _2\"></span>d tot Belysse Gro<span class=\"_ _2\"></span>up NV<span class=\"_ _0\"></span>.De Bel<span class=\"_ _2\"></span>ysse Gro<span class=\"_ _2\"></span>up NVis gevestig<span class=\"_ _2\"></span>d in Belgi<span class=\"_ _2\"></span>\u00eb onde<span class=\"_ _2\"></span>r de juridis<span class=\"_ _2\"></span>che vorm van e<span class=\"_ _2\"></span>en Naaml<span class=\"_ _2\"></span>oze V<span class=\"_ _0\"></span>ennoots<span class=\"_ _2\"></span>chap ('NV'). Belgi<span class=\"_ _2\"></span>\u00eb was ook het l<span class=\"_ _2\"></span>and van op<span class=\"_ _2\"></span>richting<span class=\"_ _2\"></span>.Bovendien is B<span class=\"_ _2\"></span>elgi\u00eb de ho<span class=\"_ _2\"></span>ofdzet<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>l van de groep.Be<span class=\"_ _2\"></span>lysse p<span class=\"_ _2\"></span>roduc<span class=\"_ _2\"></span>eer<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>uurz<span class=\"_ _2\"></span>ame textiel<span class=\"_ _2\"></span>e vlo<span class=\"_ _2\"></span>erb<span class=\"_ _2\"></span>edek<span class=\"_ _2\"></span>king<span class=\"_ _2\"></span>en voor c<span class=\"_ _2\"></span>ommerc<span class=\"_ _2\"></span>i\u00eble en re<span class=\"_ _2\"></span>side<span class=\"_ _2\"></span>nti\u00eble toepass<span class=\"_ _2\"></span>ingen e<span class=\"_ _2\"></span>n comm<span class=\"_ _2\"></span>ercialis<span class=\"_ _2\"></span>eer<span class=\"_ _2\"></span>t zij<span class=\"_ _2\"></span>n produc<span class=\"_ _2\"></span>ten met een fo<span class=\"_ _2\"></span>cus van 90% op N<span class=\"_ _2\"></span>oord<span class=\"_ _2\"></span>-Ame<span class=\"_ _2\"></span>rika en Europa ond<span class=\"_ _2\"></span>er de premium<span class=\"_ _2\"></span>merken Bentl<span class=\"_ _2\"></span>ey (VS)<span class=\"_ _0\"></span>, mo<span class=\"_ _2\"></span>dulyss<span class=\"_ _2\"></span>, Arc Edition en IT<span class=\"_ _0\"></span>C (Europa)<span class=\"_ _1a\"></span>. Belyss<span class=\"_ _2\"></span>e heef<span class=\"_ _6\"></span>t bijna 1300 m<span class=\"_ _2\"></span>ense<span class=\"_ _2\"></span>n in dienst e<span class=\"_ _2\"></span>n heef<span class=\"_ _6\"></span>t drie pro<span class=\"_ _2\"></span>ductieves<span class=\"_ _2\"></span>tiginge<span class=\"_ _2\"></span>n in Belgi<span class=\"_ _2\"></span>\u00eb (T<span class=\"_ _2\"></span>ielt e<span class=\"_ _2\"></span>n Zele) en de V<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>renigd<span class=\"_ _2\"></span>e Staten (Los Ange<span class=\"_ _2\"></span>les).Sinds juni 201<span class=\"_ _1a\"></span>7 is Belyss<span class=\"_ _2\"></span>e Group ge<span class=\"_ _2\"></span>noteerd op Euronex<span class=\"_ _2\"></span>t Bru<span class=\"_ _2\"></span>ssel en is d<span class=\"_ _2\"></span>e mee<span class=\"_ _2\"></span>rderhe<span class=\"_ _2\"></span>id in hand<span class=\"_ _2\"></span>en van LSF9 Belysse Ho<span class=\"_ _2\"></span>ldc<span class=\"_ _2\"></span>o S.a r<span class=\"_ _0\"></span>.l.Op 4 apr<span class=\"_ _2\"></span>il 2022 kondigde Be<span class=\"_ _2\"></span>lysse G<span class=\"_ _2\"></span>roup NV de vol<span class=\"_ _2\"></span>tooiing aan van de verkoop van h<span class=\"_ _2\"></span>aar Rugs, Res<span class=\"_ _2\"></span>idential p<span class=\"_ _2\"></span>oly<span class=\"_ _2\"></span>propyle<span class=\"_ _2\"></span>en (PP) en Non<span class=\"_ _2\"></span>-Wo<span class=\"_ _0\"></span>ve<span class=\"_ _2\"></span>n activi<span class=\"_ _2\"></span>teiten (de stopgezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten)<span class=\"_ _0\"></span>, s<span class=\"_ _2\"></span>amen m<span class=\"_ _2\"></span>et het me<span class=\"_ _2\"></span>rk Balt<span class=\"_ _2\"></span>a, aan Victori<span class=\"_ _2\"></span>a PL<span class=\"_ _0\"></span>C (de T<span class=\"_ _24\"></span>ra<span class=\"_ _2\"></span>nsactie of d<span class=\"_ _2\"></span>e Desinves<span class=\"_ _2\"></span>tering)<span class=\"_ _0\"></span>. Voor mee<span class=\"_ _2\"></span>r informatie ve<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>wijzen we naar T<span class=\"_ _0\"></span>oelic<span class=\"_ _2\"></span>hting 39<span class=\"_ _24\"></span>.Na de af<span class=\"_ _2\"></span>ronding van d<span class=\"_ _2\"></span>e T<span class=\"_ _24\"></span>rans<span class=\"_ _2\"></span>actie werd d<span class=\"_ _2\"></span>e mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>ntstruc<span class=\"_ _2\"></span>tuur gewijzig<span class=\"_ _2\"></span>d naar \u00e9\u00e9<span class=\"_ _2\"></span>n mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>team voor de Verenigde S<span class=\"_ _2\"></span>taten en e<span class=\"_ _2\"></span>en ande<span class=\"_ _2\"></span>r afzon<span class=\"_ _2\"></span>derlij<span class=\"_ _2\"></span>k manag<span class=\"_ _2\"></span>emen<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>team voor Europa, met aa<span class=\"_ _2\"></span>nzienlijk minde<span class=\"_ _2\"></span>r central<span class=\"_ _2\"></span>e functi<span class=\"_ _2\"></span>es. Beid<span class=\"_ _2\"></span>e manag<span class=\"_ _2\"></span>eme<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>teams heb<span class=\"_ _2\"></span>ben de vo<span class=\"_ _2\"></span>lgen<span class=\"_ _2\"></span>de hoofd<span class=\"_ _2\"></span>func<span class=\"_ _2\"></span>ties: produ<span class=\"_ _2\"></span>ctie, inkoop, HR, pro<span class=\"_ _2\"></span>ductont<span class=\"_ _2\"></span>wikkeling<span class=\"_ _2\"></span>, suppl<span class=\"_ _2\"></span>y chain en fin<span class=\"_ _2\"></span>anci\u00eb<span class=\"_ _2\"></span>n. De eco<span class=\"_ _2\"></span>nomisc<span class=\"_ _2\"></span>he kenmerken, de gro<span class=\"_ _2\"></span>eitrend<span class=\"_ _2\"></span>s, de evoluti<span class=\"_ _2\"></span>es in de toelever<span class=\"_ _2\"></span>ingsketen en de be<span class=\"_ _2\"></span>langri<span class=\"_ _2\"></span>jkste drijf<span class=\"_ _2\"></span>veren vo<span class=\"_ _2\"></span>or waarde<span class=\"_ _2\"></span>creatie vers<span class=\"_ _2\"></span>chillen a<span class=\"_ _2\"></span>anzienlijk in Europa e<span class=\"_ _2\"></span>n de VS. In Europa worden de t<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>e fabrieken, Ti<span class=\"_ _2\"></span>elt en Zel<span class=\"_ _2\"></span>e, opera<span class=\"_ _2\"></span>tionee<span class=\"_ _2\"></span>lsame<span class=\"_ _2\"></span>n beh<span class=\"_ _2\"></span>eerd on<span class=\"_ _2\"></span>der dezelfd<span class=\"_ _2\"></span>e leidi<span class=\"_ _2\"></span>ng, voor d<span class=\"_ _2\"></span>e toewijzing van midde<span class=\"_ _2\"></span>len, kap<span class=\"_ _2\"></span>itaalu<span class=\"_ _2\"></span>itgaven, toelever<span class=\"_ _2\"></span>ingsketen en produ<span class=\"_ _2\"></span>ctie voor d<span class=\"_ _2\"></span>e produ<span class=\"_ _2\"></span>ctie van tapij<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>tegels en kam<span class=\"_ _2\"></span>erb<span class=\"_ _2\"></span>reed tapij<span class=\"_ _2\"></span>t voor onze Europese c<span class=\"_ _2\"></span>omme<span class=\"_ _2\"></span>rci\u00eble e<span class=\"_ _2\"></span>n reside<span class=\"_ _2\"></span>nti\u00eble be<span class=\"_ _2\"></span>drijven (in<span class=\"_ _2\"></span>clusief exp<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>t na<span class=\"_ _2\"></span>ar de rest van d<span class=\"_ _2\"></span>e wereld). Op bas<span class=\"_ _2\"></span>is van deze analyse volg<span class=\"_ _2\"></span>de onze rapp<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>terin<span class=\"_ _2\"></span>g het mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt van het be<span class=\"_ _2\"></span>drij<span class=\"_ _2\"></span>f en is het nu Europa en d<span class=\"_ _2\"></span>e V<span class=\"_ _0\"></span>ere<span class=\"_ _2\"></span>nigde S<span class=\"_ _2\"></span>taten (<span class=\"_ _2\"></span>VS<span class=\"_ _0\"></span>) ver<span class=\"_ _2\"></span>sus eerd<span class=\"_ _2\"></span>er Com<span class=\"_ _2\"></span>mercie<span class=\"_ _2\"></span>el en Residentieel.De ge<span class=\"_ _2\"></span>cons<span class=\"_ _2\"></span>olide<span class=\"_ _2\"></span>erde jaa<span class=\"_ _2\"></span>rrekening van Belys<span class=\"_ _2\"></span>se Group NV e<span class=\"_ _2\"></span>n haar do<span class=\"_ _2\"></span>chterond<span class=\"_ _2\"></span>erne<span class=\"_ _2\"></span>minge<span class=\"_ _2\"></span>n (gezamenlijk de g<span class=\"_ _2\"></span>roep) voor het jaa<span class=\"_ _2\"></span>r eindig<span class=\"_ _2\"></span>end op 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2022 werd go<span class=\"_ _2\"></span>edg<span class=\"_ _2\"></span>ekeurd voor pub<span class=\"_ _2\"></span>licatie in overe<span class=\"_ _2\"></span>enstemmin<span class=\"_ _2\"></span>g met ee<span class=\"_ _2\"></span>n bes<span class=\"_ _2\"></span>luit van de bes<span class=\"_ _2\"></span>tuurder<span class=\"_ _2\"></span>s op 20 april 2023.   De jaa<span class=\"_ _2\"></span>rrekening van de venno<span class=\"_ _2\"></span>otscha<span class=\"_ _2\"></span>p over de per<span class=\"_ _2\"></span>iode van 1 januari 2022 tot 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2022 omvat de vennoots<span class=\"_ _2\"></span>chap en haar d<span class=\"_ _2\"></span>ochteron<span class=\"_ _2\"></span>dern<span class=\"_ _2\"></span>eming<span class=\"_ _2\"></span>en (samen de \u2018Gro<span class=\"_ _2\"></span>ep\u2019 en indiv<span class=\"_ _2\"></span>idue<span class=\"_ _2\"></span>el \u2018<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>ntiteiten van de gro<span class=\"_ _2\"></span>ep\u2019 gen<span class=\"_ _2\"></span>oemd). Deze gec<span class=\"_ _2\"></span>onsoli<span class=\"_ _2\"></span>deerd<span class=\"_ _2\"></span>e jaarrekening is o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>steld in euro, de prese<span class=\"_ _2\"></span>ntatievaluta van d<span class=\"_ _2\"></span>e groep en d<span class=\"_ _2\"></span>e func<span class=\"_ _2\"></span>tionel<span class=\"_ _2\"></span>e valuta van de venno<span class=\"_ _2\"></span>otschap. All<span class=\"_ _2\"></span>e bedra<span class=\"_ _2\"></span>gen in d<span class=\"_ _2\"></span>eze geconso<span class=\"_ _2\"></span>lide<span class=\"_ _2\"></span>erde jaarrekening zi<span class=\"_ _2\"></span>jn uitge<span class=\"_ _2\"></span>druk<span class=\"_ _2\"></span>t in d<span class=\"_ _2\"></span>uizenden eu<span class=\"_ _2\"></span>ro\u2019<span class=\"_ _0\"></span>s, tenzij ande<span class=\"_ _2\"></span>rs verme<span class=\"_ _2\"></span>ld. Bij de b<span class=\"_ _2\"></span>erekening van b<span class=\"_ _2\"></span>epaal<span class=\"_ _2\"></span>de finan<span class=\"_ _2\"></span>ci\u00eble informatie d<span class=\"_ _2\"></span>ie in deze jaarrekening is o<span class=\"_ _2\"></span>pgen<span class=\"_ _2\"></span>omen<span class=\"_ _2\"></span>, zijn er afrondi<span class=\"_ _2\"></span>ngs<span class=\"_ _2\"></span>- aanpas<span class=\"_ _2\"></span>singen g<span class=\"_ _2\"></span>emaa<span class=\"_ _2\"></span>k<span class=\"_ _2\"></span>t. Deze jaarrekening is o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>steld co<span class=\"_ _2\"></span>nform het continu<span class=\"_ _2\"></span>\u00efteits<span class=\"_ _2\"></span>beg<span class=\"_ _2\"></span>insel, wat b<span class=\"_ _2\"></span>etekent dat de werk<span class=\"_ _2\"></span>za<span class=\"_ _2\"></span>amhe<span class=\"_ _2\"></span>den zich zullen vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>zet<span class=\"_ _2\"></span>ten in de nabije toe<span class=\"_ _2\"></span>komst, die op zijn minste 12 maan<span class=\"_ _2\"></span>den b<span class=\"_ _2\"></span>edraa<span class=\"_ _2\"></span>gt.Elk<span class=\"_ _0\"></span>e g<span class=\"_ _2\"></span>ebeu<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tenis en/<span class=\"_ _0\"></span>of transacti<span class=\"_ _2\"></span>e die van wezenlijk bel<span class=\"_ _2\"></span>ang is om inzicht te kunn<span class=\"_ _2\"></span>en ver<span class=\"_ _2\"></span>wer<span class=\"_ _2\"></span>ven in d<span class=\"_ _2\"></span>e wijziging<span class=\"_ _2\"></span>en sinds 31 decem<span class=\"_ _2\"></span>ber 2021 werd toe<span class=\"_ _2\"></span>gevoeg<span class=\"_ _2\"></span>d aan deze toelichtin<span class=\"_ _2\"></span>gen bij de ge<span class=\"_ _2\"></span>cons<span class=\"_ _2\"></span>olide<span class=\"_ _2\"></span>erde ja<span class=\"_ _2\"></span>arrekening.Bij het op<span class=\"_ _2\"></span>maken van de jaarre<span class=\"_ _2\"></span>kening in overeens<span class=\"_ _2\"></span>temming met de I<span class=\"_ _2\"></span>FRS moet ee<span class=\"_ _2\"></span>n bero<span class=\"_ _2\"></span>ep worde<span class=\"_ _2\"></span>n geda<span class=\"_ _2\"></span>an op b<span class=\"_ _2\"></span>epaal<span class=\"_ _2\"></span>de esse<span class=\"_ _2\"></span>nti\u00eble ram<span class=\"_ _2\"></span>ingen. T<span class=\"_ _0\"></span>evens dient h<span class=\"_ _2\"></span>et mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt zich ee<span class=\"_ _2\"></span>n oorde<span class=\"_ _2\"></span>el te vormen bi<span class=\"_ _2\"></span>j de toepas<span class=\"_ _2\"></span>sing van de bo<span class=\"_ _2\"></span>ekho<span class=\"_ _2\"></span>udkundi<span class=\"_ _2\"></span>ge be<span class=\"_ _2\"></span>leids<span class=\"_ _2\"></span>regels van d<span class=\"_ _2\"></span>e groep. De g<span class=\"_ _2\"></span>ebie<span class=\"_ _2\"></span>den waar sprake is van een h<span class=\"_ _2\"></span>ogere m<span class=\"_ _2\"></span>ate van beoo<span class=\"_ _2\"></span>rdelin<span class=\"_ _2\"></span>g of comp<span class=\"_ _2\"></span>lexiteit of d<span class=\"_ _2\"></span>e gebie<span class=\"_ _2\"></span>den waa<span class=\"_ _2\"></span>r veronde<span class=\"_ _2\"></span>rstelling<span class=\"_ _2\"></span>en en sch<span class=\"_ _2\"></span>at<span class=\"_ _2\"></span>tingen b<span class=\"_ _2\"></span>elan<span class=\"_ _2\"></span>grijk zijn voo<span class=\"_ _2\"></span>r de gec<span class=\"_ _2\"></span>onso<span class=\"_ _2\"></span>lidee<span class=\"_ _2\"></span>rde jaarrekening<span class=\"_ _2\"></span>, worden verd<span class=\"_ _2\"></span>er uitg<span class=\"_ _2\"></span>ewerk<span class=\"_ _2\"></span>t in T<span class=\"_ _0\"></span>oelic<span class=\"_ _2\"></span>hting 2.Impa<span class=\"_ _2\"></span>ct van nie<span class=\"_ _2\"></span>uwe norm<span class=\"_ _2\"></span>enDe hie<span class=\"_ _2\"></span>ronder ve<span class=\"_ _2\"></span>rmel<span class=\"_ _2\"></span>de nieuwe n<span class=\"_ _2\"></span>ormen<span class=\"_ _2\"></span>, wijziging<span class=\"_ _2\"></span>en aan en interpret<span class=\"_ _2\"></span>aties van nor<span class=\"_ _2\"></span>men zijn ui<span class=\"_ _2\"></span>tgeg<span class=\"_ _2\"></span>even. De gro<span class=\"_ _2\"></span>ep nee<span class=\"_ _2\"></span>mt zich voor d<span class=\"_ _2\"></span>eze normen e<span class=\"_ _2\"></span>n interpretatie<span class=\"_ _2\"></span>s, indie<span class=\"_ _2\"></span>n van toepass<span class=\"_ _2\"></span>ing, toe te passen wa<span class=\"_ _2\"></span>nneer d<span class=\"_ _2\"></span>eze van kracht en verplic<span class=\"_ _2\"></span>ht worde<span class=\"_ _2\"></span>n en gea<span class=\"_ _2\"></span>cht worde<span class=\"_ _2\"></span>n signifi<span class=\"_ _2\"></span>cant te zijn.De volg<span class=\"_ _2\"></span>ende w<span class=\"_ _2\"></span>ijziging<span class=\"_ _2\"></span>en aan de s<span class=\"_ _2\"></span>tanda<span class=\"_ _2\"></span>arden zijn voo<span class=\"_ _2\"></span>r het eers<span class=\"_ _2\"></span>t verpli<span class=\"_ _2\"></span>cht van toepas<span class=\"_ _2\"></span>sing voor h<span class=\"_ _2\"></span>et bo<span class=\"_ _2\"></span>ekjaa<span class=\"_ _2\"></span>r star<span class=\"_ _2\"></span>ten<span class=\"_ _2\"></span>d op1 januari 2022 e<span class=\"_ _2\"></span>n zijn goe<span class=\"_ _2\"></span>dge<span class=\"_ _2\"></span>keurd door de Europe<span class=\"_ _2\"></span>se Unie: \u2022<span class=\"_ _42\"> </span><span class=\"ff41 fc1\">Aanpas<span class=\"_ _2\"></span>singe<span class=\"_ _2\"></span>n aan IFRS 3 Be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>comb<span class=\"_ _2\"></span>inaties; IAS </span>16 Materi\u00eb<span class=\"_ _2\"></span>le vaste ac<span class=\"_ _2\"></span>tiva; IAS 3<span class=\"_ _0\"></span>7 Voorzie<span class=\"_ _2\"></span>ninge<span class=\"_ _2\"></span>n, voor<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>elijke verplich<span class=\"_ _2\"></span>tingen e<span class=\"_ _2\"></span>n voor<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>elijke activa, even<span class=\"_ _2\"></span>als jaarl<span class=\"_ _2\"></span>ijkse verbeter<span class=\"_ _2\"></span>inge<span class=\"_ _2\"></span>n (met ingan<span class=\"_ _2\"></span>g van 1 januar<span class=\"_ _2\"></span>i 2022).<span class=\"ff42 fc0\"> Het pakket wijziging<span class=\"_ _2\"></span>en omvat </span>bep<span class=\"_ _2\"></span>erk<span class=\"_ _2\"></span>te aanp<span class=\"_ _2\"></span>assing<span class=\"_ _2\"></span>en van drie s<span class=\"_ _2\"></span>tandaa<span class=\"_ _2\"></span>rden en de jaar<span class=\"_ _2\"></span>lijkse verbe<span class=\"_ _2\"></span>teringen van d<span class=\"_ _2\"></span>e Raad, die de formule<span class=\"_ _2\"></span>ring verdui<span class=\"_ _2\"></span>delijken of kle<span class=\"_ _2\"></span>ine inc<span class=\"_ _2\"></span>onsistentie<span class=\"_ _2\"></span>s of tegens<span class=\"_ _2\"></span>trijdigh<span class=\"_ _2\"></span>eden tu<span class=\"_ _2\"></span>ssen vereis<span class=\"_ _2\"></span>ten in deze stan<span class=\"_ _2\"></span>daarde<span class=\"_ _2\"></span>n corri<span class=\"_ _2\"></span>geren. <span class=\"_ _179\"></span><span class=\"ff48\">\u00bb<span class=\"_ _11d\"> </span><span class=\"ff42\">Wijzigingen a<span class=\"_ _2\"></span>an IFRS 3, \u2018Be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>comb<span class=\"_ _2\"></span>inaties\u2019 </span></span>breng<span class=\"_ _2\"></span>en ee<span class=\"_ _2\"></span>n ver<span class=\"_ _2\"></span>wijzing in IFRS 3 naa<span class=\"_ _2\"></span>r het con<span class=\"_ _2\"></span>ceptue<span class=\"_ _2\"></span>el kade<span class=\"_ _2\"></span>r voor fina<span class=\"_ _2\"></span>nci\u00ebl<span class=\"_ _2\"></span>e versla<span class=\"_ _2\"></span>gleg<span class=\"_ _2\"></span>ging up<span class=\"_ _2\"></span>-to<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>date zonder de b<span class=\"_ _2\"></span>oe<span class=\"_ _2\"></span>khou<span class=\"_ _2\"></span>dkundig<span class=\"_ _2\"></span>e vereisten voor b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>fsco<span class=\"_ _2\"></span>mbinatie<span class=\"_ _2\"></span>s te wijzigen. <span class=\"_ _179\"></span><span class=\"ff48\">\u00bb<span class=\"_ _11d\"> </span><span class=\"ff42\">IA<span class=\"_ _0\"></span>S 16 \u2018M<span class=\"_ _2\"></span>ateri\u00eble vas<span class=\"_ _2\"></span>te activa\u2019 verbied<span class=\"_ _2\"></span>en een b<span class=\"_ _2\"></span>edr<span class=\"_ _2\"></span>ijf </span></span>het in min<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g breng<span class=\"_ _2\"></span>en van be<span class=\"_ _2\"></span>dragen o<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>vangen uit de ve<span class=\"_ _2\"></span>rkoop van gepro<span class=\"_ _2\"></span>duce<span class=\"_ _2\"></span>erde ar<span class=\"_ _6\"></span>tik<span class=\"_ _1a\"></span>elen o<span class=\"_ _2\"></span>p de kosten van een materi<span class=\"_ _2\"></span>eel vast a<span class=\"_ _2\"></span>ctief<span class=\"_ _0\"></span>, ter<span class=\"_ _2\"></span>wi<span class=\"_ _2\"></span>jl het b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>f het ac<span class=\"_ _2\"></span>tief voorb<span class=\"_ _2\"></span>ereid<span class=\"_ _2\"></span>t op het b<span class=\"_ _2\"></span>eoo<span class=\"_ _2\"></span>gde gebr<span class=\"_ _2\"></span>uik. In p<span class=\"_ _2\"></span>laats daa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>van zal ee<span class=\"_ _2\"></span>n bed<span class=\"_ _2\"></span>rijf de<span class=\"_ _2\"></span>rgelijke verkoopo<span class=\"_ _2\"></span>pbren<span class=\"_ _2\"></span>gsten en ge<span class=\"_ _2\"></span>relateerde kosten in winst of ver<span class=\"_ _2\"></span>lies op<span class=\"_ _2\"></span>neme<span class=\"_ _2\"></span>n. <span class=\"_ _179\"></span><span class=\"ff48\">\u00bb<span class=\"_ _11d\"> </span><span class=\"ff42\">IA<span class=\"_ _0\"></span>S 37 \u2018Voorzie<span class=\"_ _2\"></span>ninge<span class=\"_ _2\"></span>n, voor<span class=\"_ _2\"></span>waarde<span class=\"_ _2\"></span>lijke </span></span>verplic<span class=\"_ _2\"></span>htinge<span class=\"_ _2\"></span>n en activa\u2019 sp<span class=\"_ _2\"></span>ecifi<span class=\"_ _2\"></span>ceren we<span class=\"_ _2\"></span>lke k<span class=\"_ _0\"></span>osten een b<span class=\"_ _2\"></span>edri<span class=\"_ _2\"></span>jf opn<span class=\"_ _2\"></span>eemt in d<span class=\"_ _2\"></span>e be<span class=\"_ _2\"></span>oorde<span class=\"_ _2\"></span>ling of ee<span class=\"_ _2\"></span>n contra<span class=\"_ _2\"></span>ct verlies<span class=\"_ _2\"></span>gevend za<span class=\"_ _2\"></span>l zijn. <span class=\"_ _179\"></span><span class=\"ff48\">\u00bb<span class=\"_ _11d\"> </span><span class=\"ff42\">Jaarlijkse verb<span class=\"_ _2\"></span>eteringe<span class=\"_ _2\"></span>n 2018-2020 brengen k<span class=\"_ _2\"></span>leine </span></span>wijziging<span class=\"_ _2\"></span>en aan in I<span class=\"_ _2\"></span>FRS 1 \u2018Eerste toepassin<span class=\"_ _2\"></span>g van IFRS\u2019<span class=\"_ _0\"></span>, IFRS 9 \u2018Financ<span class=\"_ _2\"></span>i\u00eble Ins<span class=\"_ _2\"></span>trume<span class=\"_ _2\"></span>nten\u2019<span class=\"_ _24\"></span>, IAS 4<span class=\"_ _0\"></span>1 \u2018L<span class=\"_ _2\"></span>andbo<span class=\"_ _2\"></span>uwactiv<span class=\"_ _2\"></span>iteiten\u2019 en de illu<span class=\"_ _2\"></span>stratieve voorb<span class=\"_ _2\"></span>eel<span class=\"_ _2\"></span>den bij I<span class=\"_ _2\"></span>FRS 16 \u2018Leaseoveree<span class=\"_ _2\"></span>nkomsten\u2019<span class=\"_ _24\"></span>.De v<span class=\"_ _1a\"></span>olgende<span class=\"ff41 fc1 lsd wsd\"> nieuwe stan<span class=\"_ _2\"></span>daard en wijzigin<span class=\"_ _2\"></span>gen<span class=\"ff42 fc0\"> aan </span></span>stan<span class=\"_ _2\"></span>daarde<span class=\"_ _2\"></span>n werden gepub<span class=\"_ _2\"></span>lice<span class=\"_ _2\"></span>erd, maar zijn nog <span class=\"ff41 fc1\">nie<span class=\"_ _2\"></span>t voor </span>het ee<span class=\"_ _2\"></span>rst verpli<span class=\"_ _2\"></span>cht van toepassin<span class=\"_ _2\"></span>g voor het boe<span class=\"_ _2\"></span>kjaar sta<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tendop 1 januari 2022, maar <span class=\"ff41 fc1\">zijn wel goed<span class=\"_ _2\"></span>gekeurd door de EU</span><span class=\"ls0 ws0\">:</span>\u2022<span class=\"_ _42\"> </span><span class=\"ff41 fc1\">Wijziging<span class=\"_ _2\"></span>en aan IAS 1, \u2018Pr<span class=\"_ _2\"></span>esent<span class=\"_ _2\"></span>atie van de ja<span class=\"_ _2\"></span>arrekening </span>en IFRS Practi<span class=\"_ _2\"></span>ce St<span class=\"_ _2\"></span>atemen<span class=\"_ _2\"></span>t 2: \u2018Info<span class=\"_ _2\"></span>rmatievers<span class=\"_ _2\"></span>chaf<span class=\"_ _2\"></span>fi<span class=\"_ _2\"></span>ngover de gron<span class=\"_ _2\"></span>dslag<span class=\"_ _2\"></span>en voor fina<span class=\"_ _2\"></span>nci\u00ebl<span class=\"_ _2\"></span>e versla<span class=\"_ _2\"></span>ggevin<span class=\"_ _2\"></span>g\u2019 (eff<span class=\"_ _2\"></span>ectief van<span class=\"_ _2\"></span>af 1 janua<span class=\"_ _2\"></span>ri 2023).<span class=\"ff42 fc0\"> Met de wijziging<span class=\"_ _2\"></span>en </span>wordt b<span class=\"_ _2\"></span>eoo<span class=\"_ _2\"></span>gd de i<span class=\"_ _2\"></span>nformatievers<span class=\"_ _2\"></span>chaf<span class=\"_ _2\"></span>fin<span class=\"_ _2\"></span>g over de grond<span class=\"_ _2\"></span>slage<span class=\"_ _2\"></span>n voor finan<span class=\"_ _2\"></span>ci\u00ebl<span class=\"_ _2\"></span>e verslag<span class=\"_ _2\"></span>geving te verbe<span class=\"_ _2\"></span>teren en de ge<span class=\"_ _2\"></span>bruikers van de jaa<span class=\"_ _2\"></span>rrekening te help<span class=\"_ _2\"></span>en ee<span class=\"_ _2\"></span>n onde<span class=\"_ _2\"></span>rsche<span class=\"_ _2\"></span>id te maken tussen wijzigi<span class=\"_ _2\"></span>ngen in de bo<span class=\"_ _2\"></span>ekh<span class=\"_ _2\"></span>oudkun<span class=\"_ _2\"></span>dige sc<span class=\"_ _2\"></span>hat<span class=\"_ _2\"></span>ting<span class=\"_ _2\"></span>en en wijzigin<span class=\"_ _2\"></span>gen in de grond<span class=\"_ _2\"></span>slage<span class=\"_ _2\"></span>n voor fina<span class=\"_ _2\"></span>nci\u00ebl<span class=\"_ _2\"></span>e verslag<span class=\"_ _2\"></span>gevin<span class=\"_ _2\"></span>g. De wijzig<span class=\"_ _2\"></span>ing aan IAS 1 vereist dat o<span class=\"_ _2\"></span>nder<span class=\"_ _2\"></span>nemin<span class=\"_ _2\"></span>gen hun materi\u00eb<span class=\"_ _2\"></span>le informa<span class=\"_ _2\"></span>tie over de grondsl<span class=\"_ _2\"></span>agen vo<span class=\"_ _2\"></span>or financ<span class=\"_ _2\"></span>i\u00eble vers<span class=\"_ _2\"></span>lagg<span class=\"_ _2\"></span>eving vers<span class=\"_ _2\"></span>trekken in plaa<span class=\"_ _2\"></span>ts van hun bel<span class=\"_ _2\"></span>angrijke grondsl<span class=\"_ _2\"></span>agen vo<span class=\"_ _2\"></span>or finan<span class=\"_ _2\"></span>ci\u00eble ver<span class=\"_ _2\"></span>slag<span class=\"_ _2\"></span>geving. V<span class=\"_ _0\"></span>oo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ts verduid<span class=\"_ _2\"></span>elijk<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>e wijziging van IAS 1 dat niet-materi\u00ebl<span class=\"_ _2\"></span>e informatie over d<span class=\"_ _2\"></span>e grondsla<span class=\"_ _2\"></span>gen voo<span class=\"_ _2\"></span>r financ<span class=\"_ _2\"></span>i\u00eble vers<span class=\"_ _2\"></span>lagg<span class=\"_ _2\"></span>eving niet h<span class=\"_ _2\"></span>oef<span class=\"_ _6\"></span>t te worden verme<span class=\"_ _2\"></span>ld. T<span class=\"_ _24\"></span>e<span class=\"_ _2\"></span>r onde<span class=\"_ _2\"></span>rsteuning van d<span class=\"_ _2\"></span>eze wijziging hee<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>t de Raa<span class=\"_ _2\"></span>d tevens IFRS Practice S<span class=\"_ _2\"></span>tatement 2, \u2018H<span class=\"_ _2\"></span>et vorme<span class=\"_ _2\"></span>n van een o<span class=\"_ _2\"></span>ordee<span class=\"_ _2\"></span>l over de materiali<span class=\"_ _2\"></span>teit<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span>, gewijzigd o<span class=\"_ _2\"></span>m een leidra<span class=\"_ _2\"></span>ad te verschaf<span class=\"_ _6\"></span>fen voor de toe<span class=\"_ _2\"></span>passin<span class=\"_ _2\"></span>g van het be<span class=\"_ _2\"></span>grip material<span class=\"_ _2\"></span>iteit op d<span class=\"_ _2\"></span>e informatievers<span class=\"_ _2\"></span>chaf<span class=\"_ _6\"></span>fing over de grond<span class=\"_ _2\"></span>slage<span class=\"_ _2\"></span>n voor finan<span class=\"_ _2\"></span>ci\u00ebl<span class=\"_ _2\"></span>e verslag<span class=\"_ _2\"></span>geving<span class=\"_ _2\"></span>. De wijziging<span class=\"_ _2\"></span>en zijn van kra<span class=\"_ _2\"></span>cht voor ver<span class=\"_ _2\"></span>slagp<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>den die aanvangen o<span class=\"_ _2\"></span>p of na 1 januar<span class=\"_ _2\"></span>i 2023. E<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>rdere toepas<span class=\"_ _2\"></span>sing is toege<span class=\"_ _2\"></span>staan (b<span class=\"_ _2\"></span>eho<span class=\"_ _2\"></span>udens e<span class=\"_ _2\"></span>en eventue<span class=\"_ _2\"></span>el lokaa<span class=\"_ _2\"></span>l goedk<span class=\"_ _0\"></span>euringsproces<span class=\"_ _0\"></span>).\u2022<span class=\"_ _42\"> </span><span class=\"ff41 fc1\">Wijziging<span class=\"_ _2\"></span>en aan IAS 8 \u2018Gron<span class=\"_ _2\"></span>dslag<span class=\"_ _2\"></span>en voor fin<span class=\"_ _2\"></span>anci\u00eb<span class=\"_ _2\"></span>le </span>versla<span class=\"_ _2\"></span>ggevin<span class=\"_ _2\"></span>g, wijziging<span class=\"_ _2\"></span>en in b<span class=\"_ _2\"></span>oekh<span class=\"_ _2\"></span>oudkun<span class=\"_ _2\"></span>dige scha<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>tingen e<span class=\"_ _2\"></span>n fouten: De<span class=\"_ _2\"></span>finitie van b<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>houd<span class=\"_ _2\"></span>kundig<span class=\"_ _2\"></span>e scha<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>tingen\u2019 (ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>tief vanaf 1 j<span class=\"_ _2\"></span>anuari 2023).<span class=\"ff42 fc0\"> De </span>wijziging a<span class=\"_ _2\"></span>an IAS 8, \u2018Grondslag<span class=\"_ _2\"></span>en voor fin<span class=\"_ _2\"></span>anci\u00eb<span class=\"_ _2\"></span>le versla<span class=\"_ _2\"></span>ggevin<span class=\"_ _2\"></span>g, wijziging i<span class=\"_ _2\"></span>n boe<span class=\"_ _2\"></span>khou<span class=\"_ _2\"></span>dkundi<span class=\"_ _2\"></span>ge schat<span class=\"_ _2\"></span>tin<span class=\"_ _2\"></span>gen en fo<span class=\"_ _2\"></span>uten\u2019<span class=\"_ _24\"></span>, verd<span class=\"_ _2\"></span>uideli<span class=\"_ _2\"></span>jk<span class=\"_ _2\"></span>t hoe onde<span class=\"_ _2\"></span>rnemi<span class=\"_ _2\"></span>ngen e<span class=\"_ _2\"></span>en ond<span class=\"_ _2\"></span>ersch<span class=\"_ _2\"></span>eid mo<span class=\"_ _2\"></span>eten maken tussen w<span class=\"_ _2\"></span>ijziginge<span class=\"_ _2\"></span>n in de grond<span class=\"_ _2\"></span>slage<span class=\"_ _2\"></span>n voor finan<span class=\"_ _2\"></span>ci\u00ebl<span class=\"_ _2\"></span>e versla<span class=\"_ _2\"></span>ggevin<span class=\"_ _2\"></span>g en wijzigin<span class=\"_ _2\"></span>gen in b<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>houdku<span class=\"_ _2\"></span>ndige schat<span class=\"_ _2\"></span>tin<span class=\"_ _2\"></span>gen. D<span class=\"_ _2\"></span>e wijzigin<span class=\"_ _2\"></span>gen zijn van kra<span class=\"_ _2\"></span>cht voor versla<span class=\"_ _2\"></span>gper<span class=\"_ _2\"></span>iode<span class=\"_ _2\"></span>n die aanvange<span class=\"_ _2\"></span>n op of na 1 janua<span class=\"_ _2\"></span>ri 2023. Eerdere toepas<span class=\"_ _2\"></span>sing is toeg<span class=\"_ _2\"></span>esta<span class=\"_ _2\"></span>an (beh<span class=\"_ _2\"></span>oude<span class=\"_ _2\"></span>ns een eventuee<span class=\"_ _2\"></span>l lokaal g<span class=\"_ _2\"></span>oedkeurin<span class=\"_ _2\"></span>gsproc<span class=\"_ _2\"></span>es)<span class=\"_ _0\"></span>.\u2022<span class=\"_ _42\"> </span><span class=\"ff41 fc1\">Aanpas<span class=\"_ _2\"></span>singe<span class=\"_ _2\"></span>n aan IAS 12 Inkomstenbe<span class=\"_ _2\"></span>lastin<span class=\"_ _2\"></span>gen: </span>Uitge<span class=\"_ _2\"></span>steld<span class=\"_ _2\"></span>e bela<span class=\"_ _2\"></span>sting<span class=\"_ _2\"></span>en met b<span class=\"_ _2\"></span>etrek<span class=\"_ _2\"></span>king tot activa en ver<span class=\"_ _2\"></span>plich<span class=\"_ _2\"></span>tingen d<span class=\"_ _2\"></span>ie voor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>vl<span class=\"_ _2\"></span>oeien u<span class=\"_ _2\"></span>it een enkele transa<span class=\"_ _2\"></span>ctie (ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>tief vanaf 1 jan<span class=\"_ _2\"></span>uari 2023).De wijzig<span class=\"_ _2\"></span>ingen verd<span class=\"_ _2\"></span>uideli<span class=\"_ _2\"></span>jken hoe ond<span class=\"_ _2\"></span>ernem<span class=\"_ _2\"></span>ingen uitg<span class=\"_ _2\"></span>estelde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tinge<span class=\"_ _2\"></span>n op transac<span class=\"_ _2\"></span>ties zoals lea<span class=\"_ _2\"></span>ses en ontma<span class=\"_ _2\"></span>ntelingsverp<span class=\"_ _2\"></span>lichting<span class=\"_ _2\"></span>en adminis<span class=\"_ _2\"></span>tratief moe<span class=\"_ _2\"></span>ten verwe<span class=\"_ _2\"></span>rken. De be<span class=\"_ _2\"></span>langri<span class=\"_ _2\"></span>jkste veranderin<span class=\"_ _2\"></span>g in de wijzigin<span class=\"_ _2\"></span>gen is e<span class=\"_ _2\"></span>en vrijs<span class=\"_ _2\"></span>telling van de vr<span class=\"_ _2\"></span>ijstelling voor ee<span class=\"_ _2\"></span>rste opn<span class=\"_ _2\"></span>ame van IAS 12.<span class=\"_ _0\"></span>15(b) en IA<span class=\"_ _0\"></span>S 12.24. De vrijs<span class=\"_ _2\"></span>telling voor e<span class=\"_ _2\"></span>erste opn<span class=\"_ _2\"></span>ame is bij<span class=\"_ _2\"></span>gevolg niet van toepass<span class=\"_ _2\"></span>ing op transa<span class=\"_ _2\"></span>cties waar<span class=\"_ _2\"></span>bij geli<span class=\"_ _2\"></span>jke bedrage<span class=\"_ _2\"></span>n aan af<span class=\"_ _2\"></span>trek<span class=\"_ _2\"></span>bare en b<span class=\"_ _2\"></span>elastb<span class=\"_ _2\"></span>are tijdelijke versch<span class=\"_ _2\"></span>illen onts<span class=\"_ _2\"></span>taan bij de e<span class=\"_ _2\"></span>erste opn<span class=\"_ _2\"></span>ame. De w<span class=\"_ _2\"></span>ijziginge<span class=\"_ _2\"></span>n zijn van krach<span class=\"_ _2\"></span>t voor versla<span class=\"_ _2\"></span>gper<span class=\"_ _2\"></span>iode<span class=\"_ _2\"></span>n die aanvange<span class=\"_ _2\"></span>n op of na 1 janua<span class=\"_ _2\"></span>ri 2023. V<span class=\"_ _0\"></span>er<span class=\"_ _2\"></span>v<span class=\"_ _2\"></span>roeg<span class=\"_ _2\"></span>de toepa<span class=\"_ _2\"></span>ssing is toe<span class=\"_ _2\"></span>gest<span class=\"_ _2\"></span>aan.De volgende <span class=\"_ _1a\"></span><span class=\"ff49 fc1 ls4 ws4\">wijzigingen<span class=\"ff4a fc0 ls0 ws0\"> aan stan<span class=\"_ _2\"></span>daarde<span class=\"_ _2\"></span>n werden </span></span>gepu<span class=\"_ _2\"></span>blice<span class=\"_ _2\"></span>erd, maa<span class=\"_ _2\"></span>r zijn nog <span class=\"ff49 fc1\">ni<span class=\"_ _2\"></span>et voor h<span class=\"_ _2\"></span>et eer<span class=\"_ _2\"></span>st verp<span class=\"_ _2\"></span>licht</span> vantoepass<span class=\"_ _2\"></span>ing voor h<span class=\"_ _2\"></span>et boe<span class=\"_ _2\"></span>kjaar s<span class=\"_ _2\"></span>tar<span class=\"_ _2\"></span>tend o<span class=\"_ _2\"></span>p  1 januari 2022 e<span class=\"_ _2\"></span>n <span class=\"ff49 fc1\">zijn nog n<span class=\"_ _2\"></span>iet go<span class=\"_ _2\"></span>edge<span class=\"_ _2\"></span>keurd door d<span class=\"_ _2\"></span>e EU</span>:\u2022<span class=\"_ _42\"> </span><span class=\"ff49 fc1\">Wijziging<span class=\"_ _2\"></span>en aan IAS 1, \u2018Pr<span class=\"_ _2\"></span>esent<span class=\"_ _2\"></span>atie van de ja<span class=\"_ _2\"></span>arrekening: </span>Clas<span class=\"_ _2\"></span>sifica<span class=\"_ _2\"></span>tie van verplic<span class=\"_ _2\"></span>htinge<span class=\"_ _2\"></span>n als kor<span class=\"_ _2\"></span>tlope<span class=\"_ _2\"></span>nd of langl<span class=\"_ _2\"></span>ope<span class=\"_ _2\"></span>nd\u2019 (ef<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>ctief vanaf 1 j<span class=\"_ _2\"></span>anuari 2024)<span class=\"ff4a fc0\">. Dez<span class=\"_ _1a\"></span>e </span>betref<span class=\"_ _6\"></span>fen enkel de prese<span class=\"_ _2\"></span>ntatie van verp<span class=\"_ _2\"></span>lichting<span class=\"_ _2\"></span>en in de bal<span class=\"_ _2\"></span>ans, niet h<span class=\"_ _2\"></span>et be<span class=\"_ _2\"></span>drag of de timing b<span class=\"_ _2\"></span>ij erkenning van een ac<span class=\"_ _2\"></span>tief<span class=\"_ _0\"></span>, ver<span class=\"_ _2\"></span>plichtin<span class=\"_ _2\"></span>g, inkomst of kost noc<span class=\"_ _2\"></span>h de toelichtin<span class=\"_ _2\"></span>gsvereisten voo<span class=\"_ _2\"></span>r andere e<span class=\"_ _2\"></span>leme<span class=\"_ _2\"></span>nten van de jaarrekening<span class=\"_ _2\"></span>. Ze verduidelijken dat: <span class=\"_ _179\"></span><span class=\"ff4b\">\u00bb<span class=\"_ _11d\"> </span><span class=\"ff4a\">De classi<span class=\"_ _2\"></span>ficatie van ver<span class=\"_ _2\"></span>plichtin<span class=\"_ _2\"></span>gen als kor<span class=\"_ _2\"></span>tlo<span class=\"_ _2\"></span>pen<span class=\"_ _2\"></span>d of </span></span>langl<span class=\"_ _2\"></span>ope<span class=\"_ _2\"></span>nd moe<span class=\"_ _2\"></span>t worden g<span class=\"_ _2\"></span>ebase<span class=\"_ _2\"></span>erd op b<span class=\"_ _2\"></span>esta<span class=\"_ _2\"></span>ande rechten aan h<span class=\"_ _2\"></span>et eind<span class=\"_ _2\"></span>e van de versla<span class=\"_ _2\"></span>gper<span class=\"_ _2\"></span>iode e<span class=\"_ _2\"></span>n de formul<span class=\"_ _2\"></span>ering in a<span class=\"_ _2\"></span>lle betrok<span class=\"_ _2\"></span>ken paragrafen mo<span class=\"_ _2\"></span>et worden a<span class=\"_ _2\"></span>angep<span class=\"_ _2\"></span>ast om te ver<span class=\"_ _2\"></span>wijzen na<span class=\"_ _2\"></span>ar het \u2018recht<span class=\"_ _2\"></span>\u2019 om de af<span class=\"_ _2\"></span>wik<span class=\"_ _2\"></span>keling uit te stelle<span class=\"_ _2\"></span>n met ten minste twa<span class=\"_ _2\"></span>alf maa<span class=\"_ _2\"></span>nden; en dat a<span class=\"_ _2\"></span>lleen b<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e rechten aan het e<span class=\"_ _2\"></span>inde van de ver<span class=\"_ _2\"></span>slagp<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de de cl<span class=\"_ _2\"></span>assifi<span class=\"_ _2\"></span>catie van een verp<span class=\"_ _2\"></span>lichtin<span class=\"_ _2\"></span>g be\u00efnvl<span class=\"_ _2\"></span>oed<span class=\"_ _2\"></span>en; <span class=\"_ _179\"></span><span class=\"ff4b\">\u00bb<span class=\"_ _11d\"> </span><span class=\"ff4a\">classific<span class=\"_ _2\"></span>atie niet word<span class=\"_ _2\"></span>t be<span class=\"_ _2\"></span>\u00efnvloe<span class=\"_ _2\"></span>d door </span></span>ver<span class=\"_ _2\"></span>wachtin<span class=\"_ _2\"></span>gen over de vra<span class=\"_ _2\"></span>ag of een e<span class=\"_ _2\"></span>ntiteit h<span class=\"_ _2\"></span>aar recht z<span class=\"_ _2\"></span>al uitoefen<span class=\"_ _2\"></span>en om de af<span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>ikkeling van een verplic<span class=\"_ _2\"></span>hting ui<span class=\"_ _2\"></span>t te stellen; en dat af<span class=\"_ _2\"></span>wik<span class=\"_ _2\"></span>keling ver<span class=\"_ _2\"></span>wijst n<span class=\"_ _2\"></span>aar de overdrac<span class=\"_ _2\"></span>ht aan de teg<span class=\"_ _2\"></span>enpar<span class=\"_ _6\"></span>tij van contant<span class=\"_ _0\"></span>en, eigen-vermogensinstrument<span class=\"_ _0\"></span>en, andere activa of die<span class=\"_ _2\"></span>nsten. <span class=\"_ _179\"></span><span class=\"ff4b\">\u00bb<span class=\"_ _11d\"> </span><span class=\"ff4a\">V<span class=\"_ _0\"></span>erduid<span class=\"_ _2\"></span>elijken hoe de vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>waarde<span class=\"_ _2\"></span>n waaraan ee<span class=\"_ _2\"></span>n </span></span>entitei<span class=\"_ _2\"></span>t moet vol<span class=\"_ _2\"></span>doe<span class=\"_ _2\"></span>n binnen 12 m<span class=\"_ _2\"></span>aande<span class=\"_ _2\"></span>n na de versla<span class=\"_ _2\"></span>gper<span class=\"_ _2\"></span>iode, zoals c<span class=\"_ _2\"></span>onvenanten, van invlo<span class=\"_ _2\"></span>ed zijn op de c<span class=\"_ _2\"></span>lassifi<span class=\"_ _2\"></span>catie van de overee<span class=\"_ _2\"></span>nkomstige verplichting.\u2022<span class=\"_ _42\"> </span><span class=\"ff49 fc1\">Aanpas<span class=\"_ _2\"></span>singe<span class=\"_ _2\"></span>n aan IFRS 16 Lease<span class=\"_ _2\"></span>overeenkomsten: </span>Leaseverpl<span class=\"_ _2\"></span>ichtin<span class=\"_ _2\"></span>g in een 'Sal<span class=\"_ _2\"></span>e and Leas<span class=\"_ _2\"></span>ebac<span class=\"_ _2\"></span>k' (met ingan<span class=\"_ _2\"></span>g van 1 januar<span class=\"_ _2\"></span>i 2024<span class=\"_ _0\"></span>).<span class=\"ff4a fc0\"> D<span class=\"_ _2\"></span>e wijziging<span class=\"_ _2\"></span>en le<span class=\"_ _2\"></span>ggen u<span class=\"_ _2\"></span>it </span>hoe e<span class=\"_ _2\"></span>en enti<span class=\"_ _2\"></span>teit een 'sale an<span class=\"_ _2\"></span>d lease<span class=\"_ _2\"></span>back' a<span class=\"_ _2\"></span>dministratie<span class=\"_ _2\"></span>f ver<span class=\"_ _2\"></span>werk<span class=\"_ _2\"></span>t n<span class=\"_ _2\"></span>a de datum van de trans<span class=\"_ _2\"></span>actie, me<span class=\"_ _2\"></span>t name wannee<span class=\"_ _2\"></span>r sommi<span class=\"_ _2\"></span>ge of alle le<span class=\"_ _2\"></span>aseb<span class=\"_ _2\"></span>etalin<span class=\"_ _2\"></span>gen variab<span class=\"_ _2\"></span>ele leas<span class=\"_ _2\"></span>ebeta<span class=\"_ _2\"></span>lingen zi<span class=\"_ _2\"></span>jn die niet afh<span class=\"_ _2\"></span>ankelijk zijn van een index of rentevoet. Zij s<span class=\"_ _2\"></span>tellen dat de ver<span class=\"_ _2\"></span>koper<span class=\"_ _1a\"></span>-l<span class=\"_ _2\"></span>esse<span class=\"_ _2\"></span>e bij de la<span class=\"_ _2\"></span>tere waardering van d<span class=\"_ _2\"></span>e leasever<span class=\"_ _2\"></span>plichtin<span class=\"_ _2\"></span>g '<span class=\"_ _1a\"></span>leasebetalingen<span class=\"_ _0\"></span>' en '<span class=\"_ _0\"></span>her<span class=\"_ _2\"></span>ziene leasebeta<span class=\"_ _0\"></span>lingen'<span class=\"_ _0\"></span> b<span class=\"_ _2\"></span>epaalt op ee<span class=\"_ _2\"></span>n wijze die niet tot gevolg he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t dat d<span class=\"_ _2\"></span>e verkoper-less<span class=\"_ _2\"></span>ee eni<span class=\"_ _2\"></span>g bedra<span class=\"_ _2\"></span>g van de wins<span class=\"_ _2\"></span>t of het verlie<span class=\"_ _2\"></span>s opne<span class=\"_ _2\"></span>emt dat verb<span class=\"_ _2\"></span>and hou<span class=\"_ _2\"></span>dt me<span class=\"_ _2\"></span>t het geb<span class=\"_ _2\"></span>ruiksrec<span class=\"_ _2\"></span>ht dat hij beh<span class=\"_ _2\"></span>oud<span class=\"_ _2\"></span>t. Eventuele wins<span class=\"_ _2\"></span>ten en verliezen met b<span class=\"_ _2\"></span>etrekk<span class=\"_ _2\"></span>ing tot de volledi<span class=\"_ _2\"></span>ge of ged<span class=\"_ _2\"></span>eel<span class=\"_ _2\"></span>telijke be\u00ebind<span class=\"_ _2\"></span>iging van ee<span class=\"_ _2\"></span>n leas<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>overeenkomst bl<span class=\"_ _2\"></span>ijven op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men wann<span class=\"_ _2\"></span>eer ze zich voord<span class=\"_ _2\"></span>oen, a<span class=\"_ _2\"></span>angezien ze be<span class=\"_ _2\"></span>trekkin<span class=\"_ _2\"></span>g hebb<span class=\"_ _2\"></span>en op h<span class=\"_ _2\"></span>et gebr<span class=\"_ _2\"></span>uiksrecht d<span class=\"_ _2\"></span>at is be<span class=\"_ _2\"></span>\u00ebindig<span class=\"_ _2\"></span>d en niet o<span class=\"_ _2\"></span>p het be<span class=\"_ _2\"></span>houd<span class=\"_ _2\"></span>en gebruik<span class=\"_ _0\"></span>srecht.T<span class=\"_ _24\"></span>oe<span class=\"_ _2\"></span>lichting 1.<span class=\"_ _2\"></span>2. Co<span class=\"_ _2\"></span>nsolidatieDochterondernemingenDo<span class=\"_ _2\"></span>chteronde<span class=\"_ _2\"></span>rnemin<span class=\"_ _2\"></span>gen zijn alle enti<span class=\"_ _2\"></span>teiten waar<span class=\"_ _2\"></span>voor de groep<span class=\"_ _2\"></span> blo<span class=\"_ _2\"></span>otges<span class=\"_ _2\"></span>teld is aan of <span class=\"_ _0\"></span>re<span class=\"_ _2\"></span>chten heef<span class=\"_ _6\"></span>t op variabel<span class=\"_ _2\"></span>e ink<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>msten die het gevolg zijn van haar betrok<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>enhe<span class=\"_ _2\"></span>id bij een entitei<span class=\"_ _2\"></span>t en het vermo<span class=\"_ _2\"></span>gen he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t om deze ink<span class=\"_ _0\"></span>om<span class=\"_ _2\"></span>sten te <span class=\"_ _0\"></span>b<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>temmen als gevolg van haar zegge<span class=\"_ _2\"></span>nschap over de entitei<span class=\"_ _2\"></span>t. Het bes<span class=\"_ _2\"></span>taan en het ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>t van <span class=\"_ _1a\"></span>potenti\u00ebl<span class=\"_ _2\"></span>e stemrechten die mom<span class=\"_ _2\"></span>enteel uitoefenb<span class=\"_ _2\"></span>aar of conver<span class=\"_ _2\"></span>teerb<span class=\"_ _2\"></span>aar zijn, worden in aanme<span class=\"_ _2\"></span>rkin<span class=\"_ _2\"></span>g geno<span class=\"_ _2\"></span>men bij het be<span class=\"_ _2\"></span>oord<span class=\"_ _2\"></span>elen of de groep zegg<span class=\"_ _2\"></span>ensch<span class=\"_ _2\"></span>ap uitoefent over een and<span class=\"_ _2\"></span>ere entiteit. D<span class=\"_ _2\"></span>ochteron<span class=\"_ _2\"></span>dern<span class=\"_ _2\"></span>eminge<span class=\"_ _2\"></span>n worden volle<span class=\"_ _2\"></span>dig gec<span class=\"_ _2\"></span>onso<span class=\"_ _2\"></span>lidee<span class=\"_ _2\"></span>rd vanaf de datum waarop de zegge<span class=\"_ _2\"></span>nschap overdrag<span class=\"_ _2\"></span>en wordt aan de groep. De cons<span class=\"_ _2\"></span>olidatie<span class=\"_ _2\"></span> wordt on<span class=\"_ _2\"></span>geda<span class=\"_ _2\"></span>an gemaak<span class=\"_ _6\"></span>t vanaf de datum waarop de zegge<span class=\"_ _2\"></span>nschap op<span class=\"_ _2\"></span>houd<span class=\"_ _2\"></span>t te bestaan<span class=\"_ _2\"></span>.De gro<span class=\"_ _2\"></span>ep past d<span class=\"_ _2\"></span>e acqu<span class=\"_ _2\"></span>isitiem<span class=\"_ _2\"></span>ethod<span class=\"_ _2\"></span>e toe om be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>comb<span class=\"_ _2\"></span>inaties b<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>houdk<span class=\"_ _2\"></span>undig te ver<span class=\"_ _2\"></span>werken. De beta<span class=\"_ _2\"></span>alde verg<span class=\"_ _2\"></span>oed<span class=\"_ _2\"></span>ing weer<span class=\"_ _2\"></span>spie<span class=\"_ _2\"></span>gelt d<span class=\"_ _2\"></span>e re\u00eble wa<span class=\"_ _2\"></span>arde van de overge<span class=\"_ _2\"></span>dragen a<span class=\"_ _2\"></span>ctiva, de overge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n verplic<span class=\"_ _2\"></span>htinge<span class=\"_ _2\"></span>n en de ui<span class=\"_ _2\"></span>tgeg<span class=\"_ _2\"></span>even eigen<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>vermog<span class=\"_ _2\"></span>ensins<span class=\"_ _2\"></span>trumen<span class=\"_ _2\"></span>ten. De overgedra<span class=\"_ _2\"></span>gen verg<span class=\"_ _2\"></span>oedi<span class=\"_ _2\"></span>ng omvat de re\u00ebl<span class=\"_ _2\"></span>e waarde van ee<span class=\"_ _2\"></span>n actief of pa<span class=\"_ _2\"></span>ssief dat vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>vlo<span class=\"_ _2\"></span>eit u<span class=\"_ _2\"></span>it een vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>waarde<span class=\"_ _2\"></span>lijke vergoedingsovereenkomst (bijvoorbeel<span class=\"_ _2\"></span>d variabele vergoedingsr<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>gelingen v<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>or t<span class=\"_ _0\"></span>oekomstige gebeurtenissen<span class=\"_ _1a\"></span> zoals winstdo<span class=\"_ _2\"></span>elstellin<span class=\"_ _2\"></span>gen na overna<span class=\"_ _2\"></span>med<span class=\"_ _2\"></span>atum of succ<span class=\"_ _2\"></span>esse<span class=\"_ _2\"></span>n in een b<span class=\"_ _2\"></span>elan<span class=\"_ _2\"></span>grijk proj<span class=\"_ _2\"></span>ect).V<span class=\"_ _0\"></span>er<span class=\"_ _2\"></span>wo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ven iden<span class=\"_ _2\"></span>tifice<span class=\"_ _2\"></span>erba<span class=\"_ _2\"></span>re activa en verp<span class=\"_ _2\"></span>lichting<span class=\"_ _2\"></span>en en voor<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>elijke verplichtin<span class=\"_ _2\"></span>gen overge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n als gevolg van een b<span class=\"_ _2\"></span>edri<span class=\"_ _2\"></span>jfsc<span class=\"_ _2\"></span>ombinati<span class=\"_ _2\"></span>e worden aa<span class=\"_ _2\"></span>nvank<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>lijk gewaarde<span class=\"_ _2\"></span>erd tegen hun re<span class=\"_ _2\"></span>\u00eble waard<span class=\"_ _2\"></span>e op de overna<span class=\"_ _2\"></span>medatu<span class=\"_ _2\"></span>m. V<span class=\"_ _0\"></span>oo<span class=\"_ _2\"></span>r elke overname wa<span class=\"_ _2\"></span>ardeer<span class=\"_ _6\"></span>t de groe<span class=\"_ _2\"></span>p elk mind<span class=\"_ _2\"></span>erhei<span class=\"_ _2\"></span>dsbe<span class=\"_ _2\"></span>lang in d<span class=\"_ _2\"></span>e overgeno<span class=\"_ _2\"></span>men pa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tij tegen re<span class=\"_ _2\"></span>\u00eble mar<span class=\"_ _2\"></span>k<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>waarde of tegen h<span class=\"_ _2\"></span>et evenredig<span class=\"_ _2\"></span>e deel van h<span class=\"_ _2\"></span>et mind<span class=\"_ _2\"></span>erhei<span class=\"_ _2\"></span>dsbe<span class=\"_ _2\"></span>lang in de n<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>-activa van de overge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n par<span class=\"_ _2\"></span>tij.De kosten die ge<span class=\"_ _2\"></span>maak<span class=\"_ _2\"></span>t werd<span class=\"_ _2\"></span>en in het ka<span class=\"_ _2\"></span>der van de overname wo<span class=\"_ _2\"></span>rden op<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>omen in d<span class=\"_ _2\"></span>e result<span class=\"_ _2\"></span>atenrekening. De aan<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>oop<span class=\"_ _2\"></span>kost wordt gewaa<span class=\"_ _2\"></span>rdeerd al<span class=\"_ _2\"></span>s het totaal van de overge<span class=\"_ _2\"></span>dragen ve<span class=\"_ _2\"></span>rgoe<span class=\"_ _2\"></span>ding, gewa<span class=\"_ _2\"></span>ardeerd a<span class=\"_ _2\"></span>an de re\u00eble wa<span class=\"_ _2\"></span>arde op de over<span class=\"_ _2\"></span>name<span class=\"_ _2\"></span>datum en he<span class=\"_ _2\"></span>t bedra<span class=\"_ _2\"></span>g van minderheidsbelangen en eer<span class=\"_ _0\"></span>d<span class=\"_ _2\"></span>er aangehouden belangen in de overgen<span class=\"_ _2\"></span>omen e<span class=\"_ _2\"></span>ntiteit. Voor elke bedrij<span class=\"_ _2\"></span>fsc<span class=\"_ _2\"></span>ombinati<span class=\"_ _2\"></span>e waarde<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>t de gro<span class=\"_ _2\"></span>ep de min<span class=\"_ _2\"></span>derh<span class=\"_ _2\"></span>eidsb<span class=\"_ _2\"></span>elan<span class=\"_ _2\"></span>gen in de overgeno<span class=\"_ _2\"></span>men pa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tijen aa<span class=\"_ _2\"></span>n de re\u00ebl<span class=\"_ _2\"></span>e waarde of aan het evenre<span class=\"_ _2\"></span>dige de<span class=\"_ _2\"></span>el in de id<span class=\"_ _2\"></span>entific<span class=\"_ _2\"></span>eer<span class=\"_ _2\"></span>bare net<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>-activa van de overge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n par<span class=\"_ _2\"></span>tij. H<span class=\"_ _2\"></span>et versc<span class=\"_ _2\"></span>hil van de totale vergo<span class=\"_ _2\"></span>edin<span class=\"_ _2\"></span>g van de overnam<span class=\"_ _2\"></span>e en het b<span class=\"_ _2\"></span>edrag van de mind<span class=\"_ _2\"></span>erhei<span class=\"_ _2\"></span>dsbe<span class=\"_ _2\"></span>lange<span class=\"_ _2\"></span>n over het net<span class=\"_ _2\"></span>to erkend be<span class=\"_ _2\"></span>drag (meest<span class=\"_ _2\"></span>al aan re\u00ebl<span class=\"_ _2\"></span>e waarde) van de ver<span class=\"_ _2\"></span>wor<span class=\"_ _2\"></span>ven identificeerbare act<span class=\"_ _0\"></span>iva en ov<span class=\"_ _0\"></span>ergenomen verplicht<span class=\"_ _1a\"></span>ingen wordt a<span class=\"_ _2\"></span>anzien als go<span class=\"_ _2\"></span>odwi<span class=\"_ _2\"></span>ll. Neg<span class=\"_ _2\"></span>atieve good<span class=\"_ _2\"></span>will wordt onmid<span class=\"_ _2\"></span>dellijk in d<span class=\"_ _2\"></span>e resul<span class=\"_ _2\"></span>tatenrekening op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men.Intercomp<span class=\"_ _2\"></span>any-transa<span class=\"_ _2\"></span>cties, bala<span class=\"_ _2\"></span>nsen en niet-g<span class=\"_ _2\"></span>erealise<span class=\"_ _2\"></span>erde<span class=\"_ _2\"></span> winsten op transac<span class=\"_ _2\"></span>ties tussen enti<span class=\"_ _2\"></span>teiten van de groep worden ge\u00eb<span class=\"_ _2\"></span>liminee<span class=\"_ _2\"></span>rd tijdens de cons<span class=\"_ _2\"></span>olidatie. Nie<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>erealise<span class=\"_ _2\"></span>erde<span class=\"_ _2\"></span> verliezen worden oo<span class=\"_ _2\"></span>k ge\u00eblimin<span class=\"_ _2\"></span>eerd tenzij de transactie<span class=\"_ _2\"></span> bewijs lever<span class=\"_ _6\"></span>t van een bijzondere waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g van het getrans<span class=\"_ _2\"></span>fereerde ac<span class=\"_ _2\"></span>tief in welk geval <span class=\"_ _1a\"></span>het actief in waarde<span class=\"_ _2\"></span> wordt vermin<span class=\"_ _2\"></span>derd via de resul<span class=\"_ _2\"></span>tatenrekening. De gron<span class=\"_ _2\"></span>dslag<span class=\"_ _2\"></span>en van financi\u00eb<span class=\"_ _2\"></span>le verslag<span class=\"_ _2\"></span>geving van doc<span class=\"_ _2\"></span>hteronder<span class=\"_ _2\"></span>nemin<span class=\"_ _2\"></span>gen worden waar no<span class=\"_ _2\"></span>dig aang<span class=\"_ _2\"></span>epast om er<span class=\"_ _2\"></span>vo<span class=\"_ _2\"></span>or te <span class=\"_ _1a\"></span>zorgen dat de grondsl<span class=\"_ _2\"></span>agen die do<span class=\"_ _2\"></span>or de groep worden ge<span class=\"_ _2\"></span>hanteerd<span class=\"_ _2\"></span> consis<span class=\"_ _2\"></span>tent worden toege<span class=\"_ _2\"></span>past.IFRS 5 (Vaste activa aange<span class=\"_ _2\"></span>houd<span class=\"_ _2\"></span>en voor verkoop e<span class=\"_ _2\"></span>n stopg<span class=\"_ _2\"></span>ezette be<span class=\"_ _2\"></span>drijf<span class=\"_ _2\"></span>sactiv<span class=\"_ _2\"></span>iteiten) spec<span class=\"_ _2\"></span>ifice<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>t ni<span class=\"_ _2\"></span>et de beh<span class=\"_ _2\"></span>andel<span class=\"_ _2\"></span>ing voor d<span class=\"_ _2\"></span>e eliminatie van in<span class=\"_ _2\"></span>tercompany-transac<span class=\"_ _2\"></span>ties tusse<span class=\"_ _2\"></span>n de stopg<span class=\"_ _2\"></span>ezette en de vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tgezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten. Als gron<span class=\"_ _2\"></span>dslag vo<span class=\"_ _2\"></span>or financ<span class=\"_ _2\"></span>i\u00eble versla<span class=\"_ _2\"></span>ggevin<span class=\"_ _2\"></span>g opteer<span class=\"_ _6\"></span>t Belysse G<span class=\"_ _2\"></span>roup voor h<span class=\"_ _2\"></span>et elimin<span class=\"_ _2\"></span>eren van intercomp<span class=\"_ _2\"></span>any-transa<span class=\"_ _2\"></span>cties in de w<span class=\"_ _2\"></span>inst- en verlies<span class=\"_ _2\"></span>rekening tusse<span class=\"_ _2\"></span>n de stopg<span class=\"_ _2\"></span>ezette en de vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tgezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten. In overee<span class=\"_ _2\"></span>nstemming m<span class=\"_ _2\"></span>et de vereis<span class=\"_ _2\"></span>te elimina<span class=\"_ _2\"></span>tie van alle intercom<span class=\"_ _2\"></span>pany-<span class=\"_ _2\"></span>saldi vo<span class=\"_ _2\"></span>or de pre<span class=\"_ _2\"></span>sentatie van de jaarre<span class=\"_ _2\"></span>kening (IFRS10)<span class=\"_ _0\"></span>.Segmentra<span class=\"_\"> </span>p<span class=\"_ _2\"></span>por<span class=\"_ _2\"></span>tageOp 4 apr<span class=\"_ _2\"></span>il 2022 kondigde Be<span class=\"_ _2\"></span>lysse G<span class=\"_ _2\"></span>roup NV de vol<span class=\"_ _2\"></span>tooiing aan van de verkoop van h<span class=\"_ _2\"></span>aar Rugs, Res<span class=\"_ _2\"></span>idential p<span class=\"_ _2\"></span>oly<span class=\"_ _2\"></span>propyle<span class=\"_ _2\"></span>en (PP) en Non<span class=\"_ _2\"></span>-Wo<span class=\"_ _0\"></span>ve<span class=\"_ _2\"></span>n activi<span class=\"_ _2\"></span>teiten (de stopgezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten)<span class=\"_ _0\"></span>, s<span class=\"_ _2\"></span>amen m<span class=\"_ _2\"></span>et het me<span class=\"_ _2\"></span>rk Balt<span class=\"_ _2\"></span>a, aan Victori<span class=\"_ _2\"></span>a PL<span class=\"_ _0\"></span>C (de T<span class=\"_ _24\"></span>ra<span class=\"_ _2\"></span>nsactie of d<span class=\"_ _2\"></span>e Desinves<span class=\"_ _2\"></span>tering)<span class=\"_ _0\"></span>.Na de af<span class=\"_ _2\"></span>ronding van d<span class=\"_ _2\"></span>e transactie we<span class=\"_ _2\"></span>rd de mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>ntstruc<span class=\"_ _2\"></span>tuur gewijzig<span class=\"_ _2\"></span>d in een ma<span class=\"_ _2\"></span>nage<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>team voor de Verenigde S<span class=\"_ _2\"></span>taten en e<span class=\"_ _2\"></span>en ande<span class=\"_ _2\"></span>r afzon<span class=\"_ _2\"></span>derlijk mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>team voor Europa, met a<span class=\"_ _2\"></span>anzienlijk m<span class=\"_ _2\"></span>inder central<span class=\"_ _2\"></span>e func<span class=\"_ _2\"></span>ties. Beid<span class=\"_ _2\"></span>e mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>teams heb<span class=\"_ _2\"></span>ben de volg<span class=\"_ _2\"></span>ende h<span class=\"_ _2\"></span>oofdf<span class=\"_ _2\"></span>uncties: pro<span class=\"_ _2\"></span>ductie, inkoop, HR<span class=\"_ _2\"></span>, produ<span class=\"_ _2\"></span>ctontw<span class=\"_ _2\"></span>ikkeling, toelever<span class=\"_ _2\"></span>ingsketen en financ<span class=\"_ _2\"></span>i\u00ebn. D<span class=\"_ _2\"></span>e eco<span class=\"_ _2\"></span>nomisc<span class=\"_ _2\"></span>he kenmerken, de gro<span class=\"_ _2\"></span>eitrend<span class=\"_ _2\"></span>s, de evoluti<span class=\"_ _2\"></span>e van de toelever<span class=\"_ _2\"></span>ingsketen en de be<span class=\"_ _2\"></span>langri<span class=\"_ _2\"></span>jkste waardefactoren versch<span class=\"_ _2\"></span>illen aanzi<span class=\"_ _2\"></span>enlijk tuss<span class=\"_ _2\"></span>en Europa en de VS. In Eur<span class=\"_ _1a\"></span>opa worden d<span class=\"_ _2\"></span>e twe<span class=\"_ _2\"></span>e fabrie<span class=\"_ _2\"></span>ken, Tielt e<span class=\"_ _2\"></span>n Zele, ope<span class=\"_ _2\"></span>ratione<span class=\"_ _2\"></span>el sam<span class=\"_ _2\"></span>en beh<span class=\"_ _2\"></span>eerd on<span class=\"_ _2\"></span>der d<span class=\"_ _2\"></span>ezelfde leid<span class=\"_ _2\"></span>ing, voor d<span class=\"_ _2\"></span>e toewijzing van midd<span class=\"_ _2\"></span>elen, kap<span class=\"_ _2\"></span>itaal<span class=\"_ _2\"></span>uitgaven, toel<span class=\"_ _2\"></span>everingsketen en prod<span class=\"_ _2\"></span>uctie voor de p<span class=\"_ _2\"></span>roduc<span class=\"_ _2\"></span>tie van tapijt<span class=\"_ _2\"></span>teg<span class=\"_ _2\"></span>els en kam<span class=\"_ _2\"></span>erbre<span class=\"_ _2\"></span>ed tapij<span class=\"_ _2\"></span>t voor onze Europes<span class=\"_ _2\"></span>e comm<span class=\"_ _2\"></span>erci\u00ebl<span class=\"_ _2\"></span>e en resid<span class=\"_ _2\"></span>enti\u00eble b<span class=\"_ _2\"></span>edr<span class=\"_ _2\"></span>ijven (inclus<span class=\"_ _2\"></span>ief expor<span class=\"_ _6\"></span>t naar de re<span class=\"_ _2\"></span>st van de werel<span class=\"_ _2\"></span>d). Op basis van deze analyse vol<span class=\"_ _2\"></span>gde onze rap<span class=\"_ _2\"></span>por<span class=\"_ _2\"></span>teri<span class=\"_ _2\"></span>ng het ma<span class=\"_ _2\"></span>nage<span class=\"_ _2\"></span>ment van het b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>f en is het nu Europa e<span class=\"_ _2\"></span>n de V<span class=\"_ _0\"></span>ere<span class=\"_ _2\"></span>nigde S<span class=\"_ _2\"></span>taten (<span class=\"_ _2\"></span>VS<span class=\"_ _0\"></span>) versus e<span class=\"_ _2\"></span>erder C<span class=\"_ _2\"></span>omme<span class=\"_ _2\"></span>rcieel e<span class=\"_ _2\"></span>n Reside<span class=\"_ _2\"></span>ntieel.T<span class=\"_ _24\"></span>o<span class=\"_ _2\"></span>elich<span class=\"_ _2\"></span>ting 4 versc<span class=\"_ _2\"></span>haf<span class=\"_ _2\"></span>t se<span class=\"_ _2\"></span>gmen<span class=\"_ _2\"></span>tinformatie van de gro<span class=\"_ _2\"></span>ep overeenkomstig I<span class=\"_ _2\"></span>FRS 8. De groep z<span class=\"_ _2\"></span>al haar overge<span class=\"_ _2\"></span>bleven be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten uit<span class=\"_ _2\"></span>vo<span class=\"_ _2\"></span>eren via 2 s<span class=\"_ _2\"></span>egme<span class=\"_ _2\"></span>nten die geo<span class=\"_ _2\"></span>rganise<span class=\"_ _2\"></span>erd zijn volge<span class=\"_ _2\"></span>ns regio. He<span class=\"_ _2\"></span>t E<span class=\"_ _1a\"></span>urope<span class=\"_ _2\"></span>se se<span class=\"_ _2\"></span>gment ont<span class=\"_ _2\"></span>werpt, p<span class=\"_ _2\"></span>roduc<span class=\"_ _2\"></span>eer<span class=\"_ _6\"></span>t en distrib<span class=\"_ _2\"></span>ueer<span class=\"_ _6\"></span>t kamerb<span class=\"_ _2\"></span>rede merk<span class=\"_ _6\"></span>tapijten (merl ITC) en modulaire tap<span class=\"_ _2\"></span>ijt<span class=\"_ _2\"></span>tege<span class=\"_ _2\"></span>ls (merk mod<span class=\"_ _2\"></span>ulyss)<span class=\"_ _0\"></span>. H<span class=\"_ _2\"></span>et Amer<span class=\"_ _2\"></span>ikaanse se<span class=\"_ _2\"></span>gmen<span class=\"_ _2\"></span>t ont<span class=\"_ _2\"></span>werpt, pro<span class=\"_ _2\"></span>duce<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>ten distri<span class=\"_ _2\"></span>buee<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t mo<span class=\"_ _2\"></span>dulaire tapi<span class=\"_ _2\"></span>jt<span class=\"_ _2\"></span>tegel<span class=\"_ _2\"></span>s, voorna<span class=\"_ _2\"></span>melijk vo<span class=\"_ _2\"></span>or kantoren en op<span class=\"_ _2\"></span>enba<span class=\"_ _2\"></span>re projecten v<span class=\"_ _2\"></span>ia het me<span class=\"_ _2\"></span>rk Bentley van de groep in d<span class=\"_ _2\"></span>e VS.Op<span class=\"_ _2\"></span>eratione<span class=\"_ _2\"></span>le se<span class=\"_ _2\"></span>gmenten word<span class=\"_ _2\"></span>en op ee<span class=\"_ _2\"></span>n consis<span class=\"_ _2\"></span>tente manie<span class=\"_ _2\"></span>r gerapp<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tee<span class=\"_ _2\"></span>rd in lijn met de i<span class=\"_ _2\"></span>nterne rapp<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>terin<span class=\"_ _2\"></span>g die word<span class=\"_ _2\"></span>t voorge<span class=\"_ _2\"></span>steld aan d<span class=\"_ _2\"></span>e Raad van Bes<span class=\"_ _2\"></span>tuur en het Mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>ntcomit\u00e9. Op m<span class=\"_ _2\"></span>aande<span class=\"_ _2\"></span>lijkse basis word<span class=\"_ _2\"></span>en voor he<span class=\"_ _2\"></span>t Manag<span class=\"_ _2\"></span>emen<span class=\"_ _2\"></span>tcomit\u00e9 de po<span class=\"_ _2\"></span>sten voor omzet, Gec<span class=\"_ _2\"></span>orri<span class=\"_ _2\"></span>geerd<span class=\"_ _2\"></span>e EBITD<span class=\"_ _0\"></span>A<span class=\"_ _2\"></span>, net<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>-voor<span class=\"_ _2\"></span>raad, han<span class=\"_ _2\"></span>delsvord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en en investerin<span class=\"_ _2\"></span>gen wee<span class=\"_ _2\"></span>rgeg<span class=\"_ _2\"></span>even. De se<span class=\"_ _2\"></span>gmentinfor<span class=\"_ _2\"></span>matie die in T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 4 wordt ve<span class=\"_ _2\"></span>rschaf<span class=\"_ _6\"></span>t, werd op deze basis gese<span class=\"_ _2\"></span>lectee<span class=\"_ _2\"></span>rd. Hier<span class=\"_ _2\"></span>uit volg<span class=\"_ _2\"></span>t dat an<span class=\"_ _2\"></span>dere pos<span class=\"_ _2\"></span>ten, zoals totale activa en p<span class=\"_ _2\"></span>assiva pe<span class=\"_ _2\"></span>r segm<span class=\"_ _2\"></span>ent niet i<span class=\"_ _2\"></span>ntern worden n<span class=\"_ _2\"></span>agezien en dus o<span class=\"_ _2\"></span>ok niet word<span class=\"_ _2\"></span>en toege<span class=\"_ _2\"></span>licht. Intre<span class=\"_ _2\"></span>stopbren<span class=\"_ _2\"></span>gsten, intrestkosten en b<span class=\"_ _2\"></span>elastin<span class=\"_ _2\"></span>gen word<span class=\"_ _2\"></span>en cen<span class=\"_ _2\"></span>traal beh<span class=\"_ _2\"></span>eerd e<span class=\"_ _2\"></span>n hierdo<span class=\"_ _2\"></span>or worde<span class=\"_ _2\"></span>n zulke posten niet pe<span class=\"_ _2\"></span>r segm<span class=\"_ _2\"></span>ent voo<span class=\"_ _2\"></span>rgestel<span class=\"_ _2\"></span>d en worde<span class=\"_ _2\"></span>n ze uitges<span class=\"_ _2\"></span>loten van de waarde<span class=\"_ _2\"></span>ring van de winstg<span class=\"_ _2\"></span>evendhei<span class=\"_ _2\"></span>d per s<span class=\"_ _2\"></span>egme<span class=\"_ _2\"></span>nt.T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3. O<span class=\"_ _2\"></span>mrekenin<span class=\"_ _2\"></span>g vree<span class=\"_ _2\"></span>mde val<span class=\"_ _2\"></span>utaF<span class=\"_ _0\"></span>unctionele en presentatieva<span class=\"_ _1a\"></span>lutaDe pos<span class=\"_ _2\"></span>ten in de jaarrekening van elk v<span class=\"_ _1a\"></span>an de entiteiten van de groep zijn gewaard<span class=\"_ _2\"></span>eerd in de valuta van de primaire eco<span class=\"_ _2\"></span>nomisc<span class=\"_ _2\"></span>he omgevi<span class=\"_ _2\"></span>ng waarin de desb<span class=\"_ _2\"></span>etref<span class=\"_ _2\"></span>fen<span class=\"_ _2\"></span>de entiteit<span class=\"_ _2\"></span> werk<span class=\"_ _2\"></span>zaa<span class=\"_ _2\"></span>m is (\u2018<span class=\"_ _0\"></span>de functio<span class=\"_ _2\"></span>nele valu<span class=\"_ _2\"></span>ta\u2019)<span class=\"_ _0\"></span>. D<span class=\"_ _2\"></span>eze <span class=\"_ _0\"></span>g<span class=\"_ _2\"></span>eco<span class=\"_ _2\"></span>nsolid<span class=\"_ _2\"></span>eerde<span class=\"_ _2\"></span> jaarrekening is op<span class=\"_ _2\"></span>ges<span class=\"_ _2\"></span>teld in euro, <span class=\"_ _0\"></span>d<span class=\"_ _2\"></span>e present<span class=\"_ _2\"></span>atievaluta van de groep en de fun<span class=\"_ _2\"></span>ctione<span class=\"_ _2\"></span>le valuta van de groep. Alle bedra<span class=\"_ _2\"></span>gen zijn uitge<span class=\"_ _2\"></span>druk<span class=\"_ _2\"></span>t in duizende<span class=\"_ _2\"></span>n euro\u2019<span class=\"_ _0\"></span>s t<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>nzij anders verm<span class=\"_ _2\"></span>eld.T<span class=\"_ _0\"></span>ransac<span class=\"_ _2\"></span>tie<span class=\"_ _2\"></span>s en sal<span class=\"_ _2\"></span>diT<span class=\"_ _24\"></span>ra<span class=\"_ _2\"></span>nsactie<span class=\"_ _2\"></span>s in vree<span class=\"_ _2\"></span>mde valu<span class=\"_ _2\"></span>ta worden na<span class=\"_ _2\"></span>ar de fun<span class=\"_ _2\"></span>ctione<span class=\"_ _2\"></span>le valuta om<span class=\"_ _2\"></span>gerekend teg<span class=\"_ _2\"></span>en de koerse<span class=\"_ _2\"></span>n die gel<span class=\"_ _2\"></span>den op d<span class=\"_ _2\"></span>e data van de trans<span class=\"_ _2\"></span>acties of o<span class=\"_ _2\"></span>p de datum van waard<span class=\"_ _2\"></span>ering, in geval van pos<span class=\"_ _2\"></span>ten die op de rap<span class=\"_ _2\"></span>por<span class=\"_ _2\"></span>teri<span class=\"_ _2\"></span>ngsdatu<span class=\"_ _2\"></span>m opnieu<span class=\"_ _2\"></span>w worden g<span class=\"_ _2\"></span>ewaardee<span class=\"_ _2\"></span>rd. Wisse<span class=\"_ _2\"></span>lkoerswinsten en -<span class=\"_ _2\"></span>verliezen die voor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>v<span class=\"_ _2\"></span>loeie<span class=\"_ _2\"></span>n uit d<span class=\"_ _2\"></span>e af<span class=\"_ _2\"></span>wikkeling van de<span class=\"_ _2\"></span>rgelijke transactie<span class=\"_ _2\"></span>s en uit de h<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>waarde<span class=\"_ _2\"></span>ring van de m<span class=\"_ _2\"></span>onetaire b<span class=\"_ _2\"></span>alansp<span class=\"_ _2\"></span>osten aan d<span class=\"_ _2\"></span>e koers op ein<span class=\"_ _2\"></span>dejaar<span class=\"_ _0\"></span>, e<span class=\"_ _2\"></span>n passiva ui<span class=\"_ _2\"></span>tged<span class=\"_ _2\"></span>ruk<span class=\"_ _2\"></span>t in vre<span class=\"_ _2\"></span>emde valu<span class=\"_ _2\"></span>ta worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in de resul<span class=\"_ _2\"></span>tatenrekening. Wisse<span class=\"_ _2\"></span>lkoerswinsten en -<span class=\"_ _2\"></span>verliezen die verb<span class=\"_ _2\"></span>and hou<span class=\"_ _2\"></span>den m<span class=\"_ _2\"></span>et liquid<span class=\"_ _2\"></span>e midd<span class=\"_ _2\"></span>elen en l<span class=\"_ _2\"></span>ening<span class=\"_ _2\"></span>en, incl<span class=\"_ _2\"></span>usief le<span class=\"_ _2\"></span>ningen, s<span class=\"_ _2\"></span>chuld<span class=\"_ _2\"></span>en en vorder<span class=\"_ _2\"></span>ingen tu<span class=\"_ _2\"></span>ssen en<span class=\"_ _2\"></span>titeiten van de groe<span class=\"_ _2\"></span>p die niet in aanm<span class=\"_ _2\"></span>erkin<span class=\"_ _2\"></span>g komen als een n<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>-investerin<span class=\"_ _2\"></span>g in een buitenl<span class=\"_ _2\"></span>andse trans<span class=\"_ _2\"></span>actie word<span class=\"_ _2\"></span>en in de res<span class=\"_ _2\"></span>ultatenrekening opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en in \u2018Fi<span class=\"_ _2\"></span>nanci\u00eb<span class=\"_ _2\"></span>le op<span class=\"_ _2\"></span>brengs<span class=\"_ _2\"></span>ten\u2019 en \u2018Finan<span class=\"_ _2\"></span>ci\u00eble kosten\u2019<span class=\"_ _24\"></span>. Alle an<span class=\"_ _2\"></span>dere wiss<span class=\"_ _2\"></span>elkoerswins<span class=\"_ _2\"></span>ten en -verliezen worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in de resul<span class=\"_ _2\"></span>tatenrekening in \u2018Over<span class=\"_ _2\"></span>ige opb<span class=\"_ _2\"></span>rengsten\u2019 of \u2018Overi<span class=\"_ _2\"></span>ge kosten\u2019<span class=\"_ _24\"></span>, ee<span class=\"_ _2\"></span>n onde<span class=\"_ _2\"></span>rdeel van d<span class=\"_ _2\"></span>e bedr<span class=\"_ _2\"></span>ijfswinst.De b<span class=\"_ _2\"></span>elangr<span class=\"_ _2\"></span>ijkste wisselkoers<span class=\"_ _2\"></span>en die werd<span class=\"_ _2\"></span>en geb<span class=\"_ _2\"></span>ruik<span class=\"_ _2\"></span>t bi<span class=\"_ _2\"></span>j het opstell<span class=\"_ _2\"></span>en van deze jaarrekening zijn d<span class=\"_ _2\"></span>e volgen<span class=\"_ _2\"></span>de: 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2022<span class=\"_ _13c\"> </span>31 d<span class=\"_ _2\"></span>ecem<span class=\"_ _2\"></span>ber 20<span class=\"_ _2\"></span>21Slotkoers<span class=\"_ _a6\"> </span><span class=\"ls5 ws5\">G<span class=\"_ _2\"></span>emiddelde </span>Slotkoers<span class=\"_ _a6\"> </span><span class=\"ls5 ws5\">G<span class=\"_ _2\"></span>emiddelde </span>ko<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>sko<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>sUSD<span class=\"_ _93\"> </span>1,0666<span class=\"_ _138\"> </span>1,0<span class=\"_ _2\"></span>53<span class=\"_ _44\"> </span><span class=\"ls56 ws54\">1,1326<span class=\"_ _92\"> </span><span class=\"ls76 ws74\">1,18<span class=\"_ _0\"></span>27</span></span>TRY<span class=\"_ _93\"> </span>1<span class=\"_ _6\"></span>9,<span class=\"_ _2\"></span>9<span class=\"_ _6\"></span>6<span class=\"_ _26\"></span>4<span class=\"_ _2\"></span>9<span class=\"_ _5e\"> </span>1<span class=\"_ _6\"></span>7,<span class=\"_ _6\"></span>4<span class=\"_ _6\"></span>0<span class=\"_ _6\"></span>8<span class=\"_ _6\"></span>8<span class=\"_ _121\"> </span><span class=\"ls90 ws8e\">14,6<span class=\"_ _2\"></span>823<span class=\"_ _32\"> </span><span class=\"ls72 ws70\">10,4<span class=\"_ _2\"></span>40<span class=\"_ _2\"></span>8</span></span>GBP<span class=\"_ _88\"> </span>0,8<span class=\"_ _2\"></span>869<span class=\"_ _6f\"> </span>0<span class=\"_ _2\"></span>,<span class=\"_ _6\"></span>8<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>76<span class=\"_ _6f\"> </span><span class=\"ls72 ws70\">0,<span class=\"_ _2\"></span>840<span class=\"_ _2\"></span>3<span class=\"_ _122\"> </span><span class=\"ls57 ws55\">0,<span class=\"_ _2\"></span>859<span class=\"_ _2\"></span>6</span></span>Enti<span class=\"_ _2\"></span>teite<span class=\"_ _2\"></span>n van de gro<span class=\"_ _2\"></span>epDe resu<span class=\"_ _2\"></span>ltaten en de fi<span class=\"_ _2\"></span>nanci<span class=\"_ _2\"></span>\u00eble po<span class=\"_ _2\"></span>sitie van alle e<span class=\"_ _2\"></span>ntiteiten van de groe<span class=\"_ _2\"></span>p (waar<span class=\"_ _2\"></span>van geen e<span class=\"_ _2\"></span>nkele entiteit e<span class=\"_ _2\"></span>en valuta g<span class=\"_ _2\"></span>ebru<span class=\"_ _2\"></span>ik<span class=\"_ _2\"></span>t van een lan<span class=\"_ _2\"></span>d dat on<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>worp<span class=\"_ _2\"></span>en is aan hyp<span class=\"_ _2\"></span>erin\ufb02<span class=\"_ _2\"></span>atie) die een ande<span class=\"_ _2\"></span>re functio<span class=\"_ _2\"></span>nele valu<span class=\"_ _2\"></span>ta geb<span class=\"_ _2\"></span>ruiken dan de valu<span class=\"_ _2\"></span>ta waarin d<span class=\"_ _2\"></span>e jaarrekening is o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>steld, word<span class=\"_ _2\"></span>en als volg<span class=\"_ _2\"></span>t omge<span class=\"_ _2\"></span>rekend naar de valut<span class=\"_ _2\"></span>a waarin de jaa<span class=\"_ _2\"></span>rrekening is op<span class=\"_ _2\"></span>ges<span class=\"_ _2\"></span>teld:\u2022<span class=\"_ _42\"> </span>activa en p<span class=\"_ _2\"></span>assiva voor e<span class=\"_ _2\"></span>lke gepresen<span class=\"_ _2\"></span>teerde bal<span class=\"_ _2\"></span>ans worden o<span class=\"_ _2\"></span>mgere<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>end tege<span class=\"_ _2\"></span>n de slotkoers of koer<span class=\"_ _2\"></span>s van eindeja<span class=\"_ _2\"></span>ar;\u2022<span class=\"_ _42\"> </span>inkomsten en uitg<span class=\"_ _2\"></span>aven voor elke resultatenre<span class=\"_ _2\"></span>kening worden o<span class=\"_ _2\"></span>mgere<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>end tege<span class=\"_ _2\"></span>n de gem<span class=\"_ _2\"></span>idde<span class=\"_ _2\"></span>lde wiss<span class=\"_ _2\"></span>el<span class=\"_ _2\"></span>- koersen (tenzij di<span class=\"_ _2\"></span>t gemi<span class=\"_ _2\"></span>ddel<span class=\"_ _2\"></span>de gee<span class=\"_ _2\"></span>n rede<span class=\"_ _2\"></span>lijke ben<span class=\"_ _2\"></span>ader<span class=\"_ _2\"></span>ing is van het ge<span class=\"_ _2\"></span>cumul<span class=\"_ _2\"></span>eerde ef<span class=\"_ _6\"></span>fect van de op de trans<span class=\"_ _2\"></span>actied<span class=\"_ _2\"></span>ata gel<span class=\"_ _2\"></span>dend<span class=\"_ _2\"></span>e koersen, in we<span class=\"_ _2\"></span>lk geval inkomsten en uitg<span class=\"_ _2\"></span>aven omgere<span class=\"_ _2\"></span>kend worden tege<span class=\"_ _2\"></span>n de koers op de trans<span class=\"_ _2\"></span>actie<span class=\"_ _2\"></span>data)<span class=\"_ _0\"></span>; e<span class=\"_ _2\"></span>n\u2022<span class=\"_ _42\"> </span><span class=\"ls2 ws2\">alle hieru<span class=\"_ _1a\"></span>it voort<span class=\"_ _2\"></span>vloeiende wisselk<span class=\"_ _0\"></span>oersverschillen </span>worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in \u2018Niet-<span class=\"_ _2\"></span>gerealis<span class=\"_ _2\"></span>eerd<span class=\"_ _2\"></span>e resulta<span class=\"_ _2\"></span>ten\u2019<span class=\"_ _24\"></span>.Bij de co<span class=\"_ _2\"></span>nsolid<span class=\"_ _2\"></span>atie worden w<span class=\"_ _2\"></span>isselkoersve<span class=\"_ _2\"></span>rschill<span class=\"_ _2\"></span>en die voor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>v<span class=\"_ _2\"></span>loeie<span class=\"_ _2\"></span>n uit d<span class=\"_ _2\"></span>e omrekening van de ne<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>to-<span class=\"_ _2\"></span>investering<span class=\"_ _2\"></span>en in bui<span class=\"_ _2\"></span>tenlandse a<span class=\"_ _2\"></span>ctivi<span class=\"_ _2\"></span>teiten en van lenin<span class=\"_ _2\"></span>gen en a<span class=\"_ _2\"></span>ndere valuta<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>instrum<span class=\"_ _2\"></span>enten die aan<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>rk<span class=\"_ _2\"></span>t zijn als h<span class=\"_ _2\"></span>edgin<span class=\"_ _2\"></span>g-instrum<span class=\"_ _2\"></span>enten van (ev<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>ntuel<span class=\"_ _2\"></span>e) dergelijke investeringe<span class=\"_ _2\"></span>n, overgeb<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>t n<span class=\"_ _2\"></span>aar niet-g<span class=\"_ _2\"></span>erealis<span class=\"_ _2\"></span>eerde re<span class=\"_ _2\"></span>sultaten. Wanne<span class=\"_ _2\"></span>er een b<span class=\"_ _2\"></span>uitenlan<span class=\"_ _2\"></span>dse acti<span class=\"_ _2\"></span>viteit g<span class=\"_ _2\"></span>ede<span class=\"_ _2\"></span>eltelijk word<span class=\"_ _2\"></span>t afges<span class=\"_ _2\"></span>toten of verkocht, word<span class=\"_ _2\"></span>en de wiss<span class=\"_ _2\"></span>el- koer<span class=\"_ _2\"></span>sverschill<span class=\"_ _2\"></span>en die on<span class=\"_ _2\"></span>der het eig<span class=\"_ _2\"></span>en vermo<span class=\"_ _2\"></span>gen ware<span class=\"_ _2\"></span>n opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en, op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men in de resul<span class=\"_ _2\"></span>tatenrekening als on<span class=\"_ _2\"></span>derde<span class=\"_ _2\"></span>el van de wins<span class=\"_ _2\"></span>t of het verlie<span class=\"_ _2\"></span>s op verkoop.Wisse<span class=\"_ _2\"></span>lkoerswinsten en -<span class=\"_ _2\"></span>verliezen die verb<span class=\"_ _2\"></span>and hou<span class=\"_ _2\"></span>den m<span class=\"_ _2\"></span>et lenin<span class=\"_ _2\"></span>gen en trans<span class=\"_ _2\"></span>actie<span class=\"_ _2\"></span>s tussen en<span class=\"_ _2\"></span>titeiten van de groe<span class=\"_ _2\"></span>p in een an<span class=\"_ _2\"></span>dere valu<span class=\"_ _2\"></span>ta in vergelij<span class=\"_ _2\"></span>king me<span class=\"_ _2\"></span>t de fun<span class=\"_ _2\"></span>ctionel<span class=\"_ _2\"></span>e valuta worden in d<span class=\"_ _2\"></span>e resul<span class=\"_ _2\"></span>tatenrekening op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men in \u2018F<span class=\"_ _2\"></span>inanci<span class=\"_ _2\"></span>\u00eble opb<span class=\"_ _2\"></span>rengsten\u2019 en \u2018<span class=\"_ _2\"></span>Financ<span class=\"_ _2\"></span>i\u00eble kosten\u2019 wannee<span class=\"_ _2\"></span>r deze lening<span class=\"_ _2\"></span>en niet in aan<span class=\"_ _2\"></span>merk<span class=\"_ _2\"></span>ing komen als e<span class=\"_ _2\"></span>en net<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>-i<span class=\"_ _2\"></span>nvestering in ee<span class=\"_ _2\"></span>n buitenlandse activi<span class=\"_ _2\"></span>teit.Wisse<span class=\"_ _2\"></span>lkoerswinsten en -<span class=\"_ _2\"></span>verliezen die voor<span class=\"_ _6\"></span>t<span class=\"_ _2\"></span>vloe<span class=\"_ _2\"></span>ien ui<span class=\"_ _2\"></span>t hed<span class=\"_ _2\"></span>ging<span class=\"_ _2\"></span>-in<span class=\"_ _2\"></span>strume<span class=\"_ _2\"></span>nten met ee<span class=\"_ _2\"></span>n hande<span class=\"_ _2\"></span>lskarak<span class=\"_ _2\"></span>ter worde<span class=\"_ _2\"></span>n opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en in \u2018Ni<span class=\"_ _2\"></span>et<span class=\"_ _0\"></span>-<span class=\"_ _6\"></span>gerealis<span class=\"_ _2\"></span>eerde re<span class=\"_ _2\"></span>sultaten\u2019 v\u00f3\u00f3r ze uitg<span class=\"_ _2\"></span>eoefen<span class=\"_ _2\"></span>d worden. O<span class=\"_ _2\"></span>p datum van ui<span class=\"_ _2\"></span>toefening word<span class=\"_ _2\"></span>en de resul<span class=\"_ _2\"></span>taten in de res<span class=\"_ _2\"></span>ultatenrekening o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in \u2018Fina<span class=\"_ _2\"></span>nci\u00ebl<span class=\"_ _2\"></span>e opb<span class=\"_ _2\"></span>rengsten\u2019 en \u2018F<span class=\"_ _2\"></span>inanc<span class=\"_ _2\"></span>i\u00eble kosten\u2019<span class=\"_ _24\"></span>. Goo<span class=\"_ _2\"></span>dwill en a<span class=\"_ _2\"></span>anpass<span class=\"_ _2\"></span>ingen van d<span class=\"_ _2\"></span>e re\u00eble waard<span class=\"_ _2\"></span>e na overnam<span class=\"_ _2\"></span>e van een bu<span class=\"_ _2\"></span>itenlan<span class=\"_ _2\"></span>dse enti<span class=\"_ _2\"></span>teit worden b<span class=\"_ _2\"></span>ehan<span class=\"_ _2\"></span>deld a<span class=\"_ _2\"></span>ls activa en p<span class=\"_ _2\"></span>assiva van de bu<span class=\"_ _2\"></span>itenland<span class=\"_ _2\"></span>se entitei<span class=\"_ _2\"></span>t en worde<span class=\"_ _2\"></span>n omge<span class=\"_ _2\"></span>rekend tegen de s<span class=\"_ _2\"></span>lotkoers.T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>4. M<span class=\"_ _2\"></span>ateri<span class=\"_ _2\"></span>\u00eble vast<span class=\"_ _2\"></span>e act<span class=\"_ _2\"></span>ivaMateri\u00ebl<span class=\"_ _2\"></span>e vaste activa worde<span class=\"_ _2\"></span>n gewaarde<span class=\"_ _2\"></span>erd tegen aansc<span class=\"_ _2\"></span>haf<span class=\"_ _2\"></span>fin<span class=\"_ _2\"></span>gswaarde, vermin<span class=\"_ _2\"></span>derd me<span class=\"_ _2\"></span>t eventuele gecu<span class=\"_ _2\"></span>mulee<span class=\"_ _2\"></span>rde afsch<span class=\"_ _2\"></span>rijvin<span class=\"_ _2\"></span>gen en ve<span class=\"_ _2\"></span>rminde<span class=\"_ _2\"></span>rd met eventue<span class=\"_ _2\"></span>le gecu<span class=\"_ _2\"></span>mulee<span class=\"_ _2\"></span>rde waardeverm<span class=\"_ _2\"></span>inder<span class=\"_ _2\"></span>ingen. D<span class=\"_ _2\"></span>e kostprijs van materi\u00ebl<span class=\"_ _2\"></span>e vaste activa omvat ook d<span class=\"_ _2\"></span>e geraam<span class=\"_ _2\"></span>de kostprijs voor ontm<span class=\"_ _2\"></span>anteling en ver<span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>ijderi<span class=\"_ _2\"></span>ng van het ac<span class=\"_ _2\"></span>tief en het hers<span class=\"_ _2\"></span>tellen van de si<span class=\"_ _2\"></span>te in zijn oorsp<span class=\"_ _2\"></span>ronkelijke staat, waarbi<span class=\"_ _2\"></span>j de voor<span class=\"_ _2\"></span>zieni<span class=\"_ _2\"></span>ng wordt o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in overeens<span class=\"_ _2\"></span>temming met IAS 3<span class=\"_ _0\"></span>7 \u2018<span class=\"_ _2\"></span>V<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>orzi<span class=\"_ _2\"></span>eninge<span class=\"_ _2\"></span>n, voor<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>elijke verplich<span class=\"_ _2\"></span>tingen e<span class=\"_ _2\"></span>n voor<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>elijke activa\u2019<span class=\"_ _24\"></span>.Latere kosten worden op<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>omen in d<span class=\"_ _2\"></span>e boe<span class=\"_ _2\"></span>k<span class=\"_ _2\"></span>waarde van het actief of als e<span class=\"_ _2\"></span>en af<span class=\"_ _2\"></span>zonder<span class=\"_ _2\"></span>lijk actief, waar gepas<span class=\"_ _2\"></span>t, maar en<span class=\"_ _2\"></span>kel wannee<span class=\"_ _2\"></span>r het waars<span class=\"_ _2\"></span>chijnlij<span class=\"_ _2\"></span>k is dat toekomstige e<span class=\"_ _2\"></span>cono<span class=\"_ _2\"></span>misch<span class=\"_ _2\"></span>e voorde<span class=\"_ _2\"></span>len die ver<span class=\"_ _2\"></span>bond<span class=\"_ _2\"></span>en zijn aan h<span class=\"_ _2\"></span>et actief n<span class=\"_ _2\"></span>aar de groep zull<span class=\"_ _2\"></span>en vlo<span class=\"_ _2\"></span>eien en d<span class=\"_ _2\"></span>e kostprijs van het a<span class=\"_ _2\"></span>ctief op e<span class=\"_ _2\"></span>en betrouw<span class=\"_ _2\"></span>bare wijze kan worde<span class=\"_ _2\"></span>n gemeten. D<span class=\"_ _2\"></span>e bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde van het ver<span class=\"_ _2\"></span>vang<span class=\"_ _2\"></span>en ond<span class=\"_ _2\"></span>erdee<span class=\"_ _2\"></span>l wordt ni<span class=\"_ _2\"></span>et lang<span class=\"_ _2\"></span>er in de bal<span class=\"_ _2\"></span>ans opgenomen. Alle <span class=\"_ _1a\"></span>andere herst<span class=\"_ _0\"></span>ellingen en onderhoudsk<span class=\"_ _0\"></span>osten<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in de resul<span class=\"_ _2\"></span>tatenrekening tijde<span class=\"_ _2\"></span>ns de bo<span class=\"_ _2\"></span>eking<span class=\"_ _2\"></span>sper<span class=\"_ _2\"></span>iode wa<span class=\"_ _2\"></span>arin ze zijn gema<span class=\"_ _2\"></span>ak<span class=\"_ _2\"></span>t.Grond<span class=\"_ _2\"></span>en worde<span class=\"_ _2\"></span>n niet afge<span class=\"_ _2\"></span>schreven. De a<span class=\"_ _2\"></span>fschri<span class=\"_ _2\"></span>jving van ande<span class=\"_ _2\"></span>re activa word<span class=\"_ _2\"></span>t berekend vol<span class=\"_ _2\"></span>gens de li<span class=\"_ _2\"></span>neaire me<span class=\"_ _2\"></span>thode om de kosten te kunnen toewijzen over de g<span class=\"_ _2\"></span>eraam<span class=\"_ _2\"></span>de resteren<span class=\"_ _2\"></span>de levensdu<span class=\"_ _2\"></span>ur<span class=\"_ _0\"></span>, en wel als volg<span class=\"_ _2\"></span>t:Indus<span class=\"_ _2\"></span>tri\u00eble e<span class=\"_ _2\"></span>n adminis<span class=\"_ _2\"></span>tratieve gebou<span class=\"_ _2\"></span>wen\u2022<span class=\"_ _42\"> </span>Stru<span class=\"_ _2\"></span>cturele we<span class=\"_ _2\"></span>rk<span class=\"_ _2\"></span>zaamh<span class=\"_ _2\"></span>ede<span class=\"_ _2\"></span>n <span class=\"_ _112\"> </span> 40<span class=\"_ _2\"></span>-5<span class=\"_ _2\"></span>0 jaar\u2022<span class=\"_ _42\"> </span>Andere e<span class=\"_ _2\"></span>leme<span class=\"_ _2\"></span>nten<span class=\"_ _9b\"> </span> 10<span class=\"_ _2\"></span>-25 jaar\u2022<span class=\"_ _42\"> </span><span class=\"ls4d ws4b\">Machines<span class=\"_ _1a\"></span> <span class=\"_ _17a\"> </span> 10<span class=\"_ _2\"></span>-33 j<span class=\"_ _0\"></span>aar</span>\u2022<span class=\"_ _42\"> </span>Rollen<span class=\"_ _2\"></span>d materiee<span class=\"_ _2\"></span>l<span class=\"_ _17b\"> </span>5 jaar\u2022<span class=\"_ _42\"> </span>Meub<span class=\"_ _2\"></span>ilair en toeb<span class=\"_ _2\"></span>ehore<span class=\"_ _2\"></span>n<span class=\"_ _a2\"> </span>5-1<span class=\"_ _2\"></span>5 jaarAuto\u2019<span class=\"_ _0\"></span>s in eigend<span class=\"_ _2\"></span>om worde<span class=\"_ _2\"></span>n afgesc<span class=\"_ _2\"></span>hreven tot een rest<span class=\"_ _2\"></span>waarde van 20% van de o<span class=\"_ _2\"></span>orsp<span class=\"_ _2\"></span>ronkelijke k<span class=\"_ _0\"></span>os<span class=\"_ _2\"></span>tprijs.V<span class=\"_ _0\"></span>er<span class=\"_ _2\"></span>van<span class=\"_ _2\"></span>gingso<span class=\"_ _2\"></span>nderd<span class=\"_ _2\"></span>elen a<span class=\"_ _2\"></span>ange<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>ocht vo<span class=\"_ _2\"></span>or sp<span class=\"_ _2\"></span>ecifi<span class=\"_ _2\"></span>eke install<span class=\"_ _2\"></span>aties worde<span class=\"_ _2\"></span>n gea<span class=\"_ _2\"></span>ctiveerd en a<span class=\"_ _2\"></span>fgesc<span class=\"_ _2\"></span>hreven over de nut<span class=\"_ _6\"></span>tige levensdu<span class=\"_ _2\"></span>ur die niet m<span class=\"_ _2\"></span>eer dan 4 j<span class=\"_ _2\"></span>aar be<span class=\"_ _2\"></span>draag<span class=\"_ _2\"></span>t. Products<span class=\"_ _2\"></span>talen wo<span class=\"_ _2\"></span>rden ge<span class=\"_ _2\"></span>activee<span class=\"_ _2\"></span>rd en afges<span class=\"_ _2\"></span>chreven over 2 jaar<span class=\"_ _0\"></span>.De res<span class=\"_ _2\"></span>twaa<span class=\"_ _2\"></span>rde en nu<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>tige levens<span class=\"_ _2\"></span>duur van activa word<span class=\"_ _2\"></span>en her<span class=\"_ _2\"></span>zien en wa<span class=\"_ _2\"></span>ar nodi<span class=\"_ _2\"></span>g aange<span class=\"_ _2\"></span>past o<span class=\"_ _2\"></span>p het ein<span class=\"_ _2\"></span>de van de versla<span class=\"_ _2\"></span>gper<span class=\"_ _2\"></span>iode. D<span class=\"_ _2\"></span>e bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde van ee<span class=\"_ _2\"></span>n actief word<span class=\"_ _2\"></span>t onmid<span class=\"_ _2\"></span>dellijk ver<span class=\"_ _2\"></span>minde<span class=\"_ _2\"></span>rd tot het realise<span class=\"_ _2\"></span>erbare b<span class=\"_ _2\"></span>edrag i<span class=\"_ _2\"></span>ndien de bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde van h<span class=\"_ _2\"></span>et actief ho<span class=\"_ _2\"></span>ger is d<span class=\"_ _2\"></span>an het ge<span class=\"_ _2\"></span>raamde realise<span class=\"_ _2\"></span>erbare b<span class=\"_ _2\"></span>edra<span class=\"_ _2\"></span>g.Aanpass<span class=\"_ _2\"></span>ingen a<span class=\"_ _2\"></span>an de re\u00ebl<span class=\"_ _2\"></span>e waarde als g<span class=\"_ _2\"></span>evolg van be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>comb<span class=\"_ _2\"></span>inaties word<span class=\"_ _2\"></span>en afge<span class=\"_ _2\"></span>schreven over de geraam<span class=\"_ _2\"></span>de res<span class=\"_ _2\"></span>terende nu<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>tige levens<span class=\"_ _2\"></span>duur van de betre<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>fen<span class=\"_ _2\"></span>de ac<span class=\"_ _2\"></span>tiva.Winsten en ver<span class=\"_ _2\"></span>liezen op verkopen van a<span class=\"_ _2\"></span>ctiva worden b<span class=\"_ _2\"></span>epa<span class=\"_ _2\"></span>ald door d<span class=\"_ _2\"></span>e opb<span class=\"_ _2\"></span>rengsten te vergel<span class=\"_ _2\"></span>ijken met de bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde e<span class=\"_ _2\"></span>n worden in d<span class=\"_ _2\"></span>e resul<span class=\"_ _2\"></span>tatenrekening op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men in \u2018Over<span class=\"_ _2\"></span>ige opb<span class=\"_ _2\"></span>rengsten\u2019 of \u2018Overi<span class=\"_ _2\"></span>ge kosten\u2019<span class=\"_ _24\"></span>.T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>5. Go<span class=\"_ _2\"></span>odwi<span class=\"_ _2\"></span>llDe go<span class=\"_ _2\"></span>odwil<span class=\"_ _2\"></span>l wordt toeg<span class=\"_ _2\"></span>erekend aan kas<span class=\"_ _2\"></span>stroom<span class=\"_ _2\"></span>-gene<span class=\"_ _2\"></span>rerend<span class=\"_ _2\"></span>e eenh<span class=\"_ _2\"></span>eden of gro<span class=\"_ _2\"></span>epe<span class=\"_ _2\"></span>n van kasstroo<span class=\"_ _2\"></span>m-gene<span class=\"_ _2\"></span>rerend<span class=\"_ _2\"></span>e eenh<span class=\"_ _2\"></span>eden wa<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>van ver<span class=\"_ _2\"></span>wacht wo<span class=\"_ _2\"></span>rdt dat zij voorde<span class=\"_ _2\"></span>el zullen h<span class=\"_ _2\"></span>alen ui<span class=\"_ _2\"></span>t de be<span class=\"_ _2\"></span>drij<span class=\"_ _2\"></span>fscom<span class=\"_ _2\"></span>binatie waar<span class=\"_ _2\"></span>uit de go<span class=\"_ _2\"></span>odwill o<span class=\"_ _2\"></span>ntstond. Go<span class=\"_ _2\"></span>odwi<span class=\"_ _2\"></span>ll wordt jaa<span class=\"_ _2\"></span>rlijks getest o<span class=\"_ _2\"></span>p waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g en tegen kostp<span class=\"_ _2\"></span>rijs gewaard<span class=\"_ _2\"></span>eerd in de onde<span class=\"_ _2\"></span>rligg<span class=\"_ _2\"></span>ende valu<span class=\"_ _2\"></span>ta vermin<span class=\"_ _2\"></span>derd m<span class=\"_ _2\"></span>et de gec<span class=\"_ _2\"></span>umule<span class=\"_ _2\"></span>erde bijzonde<span class=\"_ _2\"></span>re waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen. Bijzond<span class=\"_ _2\"></span>ere waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen o<span class=\"_ _2\"></span>p goo<span class=\"_ _2\"></span>dwill worde<span class=\"_ _2\"></span>n niet me<span class=\"_ _2\"></span>er terugg<span class=\"_ _2\"></span>edraaid<span class=\"_ _2\"></span>. Winsten en ver<span class=\"_ _2\"></span>liezen op de verkoop van ee<span class=\"_ _2\"></span>n kasstroo<span class=\"_ _2\"></span>m-<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>enere<span class=\"_ _2\"></span>rende e<span class=\"_ _2\"></span>enhe<span class=\"_ _2\"></span>id omvat<span class=\"_ _2\"></span>ten de bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde van de goo<span class=\"_ _2\"></span>dwill m<span class=\"_ _2\"></span>et betrek<span class=\"_ _2\"></span>king tot de verkochte kass<span class=\"_ _2\"></span>troom<span class=\"_ _2\"></span>-genererende eenheid<span class=\"_ _0\"></span>.  T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6. An<span class=\"_ _2\"></span>dere i<span class=\"_ _2\"></span>mmat<span class=\"_ _2\"></span>eri\u00ebl<span class=\"_ _2\"></span>e vaste ac<span class=\"_ _2\"></span>tivaHandelsmerk<span class=\"_ _0\"></span>en Hand<span class=\"_ _2\"></span>elsme<span class=\"_ _2\"></span>rken die ver<span class=\"_ _2\"></span>wor<span class=\"_ _2\"></span>ven zijn in e<span class=\"_ _2\"></span>en be<span class=\"_ _2\"></span>drijf<span class=\"_ _2\"></span>scom<span class=\"_ _2\"></span>binatie worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n tegen de re<span class=\"_ _2\"></span>\u00eble waard<span class=\"_ _2\"></span>e op de ver<span class=\"_ _2\"></span>wer<span class=\"_ _2\"></span>vin<span class=\"_ _2\"></span>gsdatum<span class=\"_ _2\"></span>. De re\u00ebl<span class=\"_ _2\"></span>e mark<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>e wordt b<span class=\"_ _2\"></span>epaa<span class=\"_ _2\"></span>ld op basis van e<span class=\"_ _2\"></span>en be<span class=\"_ _2\"></span>rekening van de net<span class=\"_ _2\"></span>to con<span class=\"_ _2\"></span>tante waarde, gec<span class=\"_ _2\"></span>orrig<span class=\"_ _2\"></span>eerd voo<span class=\"_ _2\"></span>r de kosten die moe<span class=\"_ _2\"></span>ten worden ge<span class=\"_ _2\"></span>maak<span class=\"_ _2\"></span>t om de han<span class=\"_ _2\"></span>delsm<span class=\"_ _2\"></span>erken verder in d<span class=\"_ _2\"></span>e mark<span class=\"_ _2\"></span>t te ond<span class=\"_ _2\"></span>ersteun<span class=\"_ _2\"></span>en. Hand<span class=\"_ _2\"></span>elsme<span class=\"_ _2\"></span>rken hebb<span class=\"_ _2\"></span>en ee<span class=\"_ _2\"></span>n eindig<span class=\"_ _2\"></span>e nut<span class=\"_ _2\"></span>tig<span class=\"_ _2\"></span>e levensduur en worde<span class=\"_ _2\"></span>n geb<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>t teg<span class=\"_ _2\"></span>en kostprijs verm<span class=\"_ _2\"></span>inderd m<span class=\"_ _2\"></span>et gecu<span class=\"_ _2\"></span>mulee<span class=\"_ _2\"></span>rde afsch<span class=\"_ _2\"></span>rijvin<span class=\"_ _2\"></span>gen. D<span class=\"_ _2\"></span>e afsch<span class=\"_ _2\"></span>rijvin<span class=\"_ _2\"></span>gen word<span class=\"_ _2\"></span>en bere<span class=\"_ _2\"></span>kend volgens d<span class=\"_ _2\"></span>e lineaire m<span class=\"_ _2\"></span>ethod<span class=\"_ _2\"></span>e om de kostprijs van de han<span class=\"_ _2\"></span>delsm<span class=\"_ _2\"></span>erken toe te wijzen over het k<span class=\"_ _1a\"></span>or<span class=\"_ _2\"></span>ts<span class=\"_ _2\"></span>te v<span class=\"_ _1a\"></span>an hun geraam<span class=\"_ _2\"></span>de nu<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>tige levens<span class=\"_ _2\"></span>duur of de p<span class=\"_ _2\"></span>eriod<span class=\"_ _2\"></span>e van het wet<span class=\"_ _2\"></span>telijk recht, d<span class=\"_ _2\"></span>at voor de hu<span class=\"_ _2\"></span>idige ha<span class=\"_ _2\"></span>ndels<span class=\"_ _2\"></span>merken 10 jaa<span class=\"_ _2\"></span>r bed<span class=\"_ _2\"></span>raagt.Sof<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ware en l<span class=\"_ _2\"></span>icen<span class=\"_ _2\"></span>tiesDe kostprijs d<span class=\"_ _2\"></span>ie verbo<span class=\"_ _2\"></span>nden is a<span class=\"_ _2\"></span>an de aankoop van s<span class=\"_ _2\"></span>of<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ware worden g<span class=\"_ _2\"></span>eactive<span class=\"_ _2\"></span>erd tegen hu<span class=\"_ _2\"></span>n kostprijs en word<span class=\"_ _2\"></span>en ver<span class=\"_ _2\"></span>volg<span class=\"_ _2\"></span>ens afges<span class=\"_ _2\"></span>chreven over hun gera<span class=\"_ _2\"></span>amde nu<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>tige levensduu<span class=\"_ _2\"></span>r volgens d<span class=\"_ _2\"></span>e lineaire m<span class=\"_ _2\"></span>ethod<span class=\"_ _2\"></span>e of over de loo<span class=\"_ _2\"></span>ptijd van het co<span class=\"_ _2\"></span>ntract, mo<span class=\"_ _2\"></span>cht deze kor<span class=\"_ _2\"></span>ter zijn. De nu<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>tige levensduu<span class=\"_ _2\"></span>r wordt me<span class=\"_ _2\"></span>est<span class=\"_ _2\"></span>al geraam<span class=\"_ _2\"></span>d op 5 jaar<span class=\"_ _0\"></span>. Uitgaven voo<span class=\"_ _2\"></span>r gekochte lice<span class=\"_ _2\"></span>nties worde<span class=\"_ _2\"></span>n geac<span class=\"_ _2\"></span>tiveerd tege<span class=\"_ _2\"></span>n hun kostprijs en wo<span class=\"_ _2\"></span>rden ver<span class=\"_ _2\"></span>vol<span class=\"_ _2\"></span>gens afg<span class=\"_ _2\"></span>eschreven over hun geraam<span class=\"_ _2\"></span>de nu<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>tige levens<span class=\"_ _2\"></span>duur volge<span class=\"_ _2\"></span>ns de line<span class=\"_ _2\"></span>aire metho<span class=\"_ _2\"></span>de of over de loo<span class=\"_ _2\"></span>ptijd van het c<span class=\"_ _2\"></span>ontract, m<span class=\"_ _2\"></span>ocht d<span class=\"_ _2\"></span>eze k<span class=\"_ _0\"></span>or<span class=\"_ _6\"></span>ter zijn. De nu<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>tige levens<span class=\"_ _2\"></span>duur word<span class=\"_ _2\"></span>t mees<span class=\"_ _2\"></span>tal gera<span class=\"_ _2\"></span>amd op 5 ja<span class=\"_ _2\"></span>ar<span class=\"_ _0\"></span>. Inte<span class=\"_ _2\"></span>rn ont<span class=\"_ _2\"></span>wikkelde s<span class=\"_ _2\"></span>of<span class=\"_ _2\"></span>twa<span class=\"_ _2\"></span>re en an<span class=\"_ _2\"></span>dere ontwikkelingsk<span class=\"_ _0\"></span>ostenK<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>sten die verb<span class=\"_ _2\"></span>onde<span class=\"_ _2\"></span>n zijn aan het o<span class=\"_ _2\"></span>nder<span class=\"_ _2\"></span>houd van computersoft<span class=\"_ _2\"></span>war<span class=\"_ _1a\"></span>eprogramma<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s worden opgenomen als een u<span class=\"_ _2\"></span>itgave wanne<span class=\"_ _2\"></span>er deze wordt ge<span class=\"_ _2\"></span>maak<span class=\"_ _2\"></span>t. Ont<span class=\"_ _2\"></span>wikkeling<span class=\"_ _2\"></span>skosten die rechtstre<span class=\"_ _2\"></span>eks toerekenbaar zijn a<span class=\"_ _2\"></span>an het ont<span class=\"_ _2\"></span>wer<span class=\"_ _2\"></span>p en het testen van id<span class=\"_ _2\"></span>entific<span class=\"_ _2\"></span>eer<span class=\"_ _2\"></span>bare en unie<span class=\"_ _2\"></span>ke sof<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>warepro<span class=\"_ _2\"></span>ducten die g<span class=\"_ _2\"></span>eco<span class=\"_ _2\"></span>ntrolee<span class=\"_ _2\"></span>rd worden do<span class=\"_ _2\"></span>or de gro<span class=\"_ _2\"></span>ep worden in i<span class=\"_ _2\"></span>mmateri\u00ebl<span class=\"_ _2\"></span>e activa op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men wann<span class=\"_ _2\"></span>eer aa<span class=\"_ _2\"></span>n de volge<span class=\"_ _2\"></span>nde cri<span class=\"_ _2\"></span>teria is vold<span class=\"_ _2\"></span>aan:\u2022<span class=\"_ _42\"> </span>het is techni<span class=\"_ _2\"></span>sch haal<span class=\"_ _2\"></span>baar om d<span class=\"_ _2\"></span>e sof<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ware te voltooien zodat deze be<span class=\"_ _2\"></span>schikb<span class=\"_ _2\"></span>aar is voor g<span class=\"_ _2\"></span>ebr<span class=\"_ _2\"></span>uik;\u2022<span class=\"_ _42\"> </span>het man<span class=\"_ _2\"></span>agem<span class=\"_ _2\"></span>ent he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t de in<span class=\"_ _2\"></span>tentie om de sof<span class=\"_ _6\"></span>tware te voltooie<span class=\"_ _2\"></span>n en deze te gebruiken of te verkopen;\u2022<span class=\"_ _42\"> </span>er be<span class=\"_ _2\"></span>staat e<span class=\"_ _2\"></span>en mo<span class=\"_ _2\"></span>gelijk<span class=\"_ _2\"></span>heid o<span class=\"_ _2\"></span>m de sof<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ware te gebr<span class=\"_ _2\"></span>uiken of te v<span class=\"_ _1a\"></span>erkopen;\u2022<span class=\"_ _42\"> </span>er kan worde<span class=\"_ _2\"></span>n aang<span class=\"_ _2\"></span>etoond ho<span class=\"_ _2\"></span>e de sof<span class=\"_ _6\"></span>tware in de toekomst waarsc<span class=\"_ _2\"></span>hijnlijk e<span class=\"_ _2\"></span>cono<span class=\"_ _2\"></span>mische vo<span class=\"_ _2\"></span>ordel<span class=\"_ _2\"></span>en kan oplever<span class=\"_ _0\"></span>en;\u2022 <span class=\"_ _28\"> </span>e<span class=\"_ _2\"></span>r zijn adequate technisc<span class=\"_ _2\"></span>he, financi\u00eb<span class=\"_ _2\"></span>le en ande<span class=\"_ _2\"></span>re midd<span class=\"_ _2\"></span>elen be<span class=\"_ _2\"></span>schik<span class=\"_ _2\"></span>baar om de ont<span class=\"_ _2\"></span>wikkeling te voltooien enom het sof<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>warep<span class=\"_ _2\"></span>roduct te gebru<span class=\"_ _2\"></span>iken <span class=\"_ _1a\"></span>of te <span class=\"_ _0\"></span>ver<span class=\"_ _2\"></span>kopen; en\u2022<span class=\"_ _42\"> </span>de uit<span class=\"_ _2\"></span>gaven die toerekenbaar zij<span class=\"_ _2\"></span>n aan de sof<span class=\"_ _6\"></span>tware tijdens d<span class=\"_ _2\"></span>e ont<span class=\"_ _2\"></span>wikkeling e<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>van kunnen o<span class=\"_ _2\"></span>p een betrouw<span class=\"_ _2\"></span>bare manie<span class=\"_ _2\"></span>r worden g<span class=\"_ _2\"></span>emeten.Rechts<span class=\"_ _2\"></span>treeks toerekenbare kosten die gea<span class=\"_ _2\"></span>ctiveerd worden a<span class=\"_ _2\"></span>ls onde<span class=\"_ _2\"></span>rdeel van h<span class=\"_ _2\"></span>et sof<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>warepro<span class=\"_ _2\"></span>duct o<span class=\"_ _2\"></span>mvatten de pe<span class=\"_ _2\"></span>rson<span class=\"_ _2\"></span>eelskosten voor d<span class=\"_ _2\"></span>e sof<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ware<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>ont<span class=\"_ _2\"></span>wik<span class=\"_ _2\"></span>keling en een re<span class=\"_ _2\"></span>delijk d<span class=\"_ _2\"></span>eel van rech<span class=\"_ _2\"></span>tstreeks toerekenbare vas<span class=\"_ _2\"></span>te bedrijfskosten.Andere o<span class=\"_ _2\"></span>ntw<span class=\"_ _2\"></span>ikkelingsui<span class=\"_ _2\"></span>tgaven die niet a<span class=\"_ _2\"></span>an deze criteria bea<span class=\"_ _2\"></span>ntwo<span class=\"_ _2\"></span>orden<span class=\"_ _2\"></span>, worden op<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>omen a<span class=\"_ _2\"></span>ls een ui<span class=\"_ _2\"></span>tgave wannee<span class=\"_ _2\"></span>r deze wordt ge<span class=\"_ _2\"></span>maak<span class=\"_ _2\"></span>t. O<span class=\"_ _2\"></span>ntw<span class=\"_ _2\"></span>ikkelingskosten die eerd<span class=\"_ _2\"></span>er opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en waren als e<span class=\"_ _2\"></span>en uitg<span class=\"_ _2\"></span>ave worden in ee<span class=\"_ _2\"></span>n daaropvol<span class=\"_ _2\"></span>gend<span class=\"_ _2\"></span>e peri<span class=\"_ _2\"></span>ode ni<span class=\"_ _2\"></span>et opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en als ee<span class=\"_ _2\"></span>n actief.Ont<span class=\"_ _2\"></span>wikkeling<span class=\"_ _2\"></span>skosten voor comp<span class=\"_ _2\"></span>utersof<span class=\"_ _6\"></span>tware o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n als activa word<span class=\"_ _2\"></span>en afge<span class=\"_ _2\"></span>schreven over hun ge<span class=\"_ _2\"></span>raamde n<span class=\"_ _2\"></span>ut<span class=\"_ _2\"></span>tige levensduu<span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>, die over het alg<span class=\"_ _2\"></span>emee<span class=\"_ _2\"></span>n tussen 3 e<span class=\"_ _2\"></span>n 5 jaar be<span class=\"_ _2\"></span>draag<span class=\"_ _2\"></span>t.T<span class=\"_ _24\"></span>oelichting 1.7<span class=\"_ _24\"></span>. Bijzondere waarde<span class=\"_ _0\"></span>vermindering<span class=\"_ _0\"></span> van<span class=\"ls0 ws0\"> </span>vas<span class=\"_ _2\"></span>te a<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ivaGoo<span class=\"_ _2\"></span>dwill is nie<span class=\"_ _2\"></span>t onde<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>worpe<span class=\"_ _2\"></span>n aan afsc<span class=\"_ _2\"></span>hrijv<span class=\"_ _2\"></span>ing en word<span class=\"_ _2\"></span>t jaarlij<span class=\"_ _2\"></span>ks getoetst op e<span class=\"_ _2\"></span>en bijzonde<span class=\"_ _2\"></span>re waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g of vaker wanneer ge<span class=\"_ _2\"></span>beur<span class=\"_ _6\"></span>tenissen of veran<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen in omsta<span class=\"_ _2\"></span>ndigh<span class=\"_ _2\"></span>eden a<span class=\"_ _2\"></span>angeven dat ze mo<span class=\"_ _2\"></span>geli<span class=\"_ _2\"></span>jk een bijzond<span class=\"_ _2\"></span>ere waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g heb<span class=\"_ _2\"></span>ben o<span class=\"_ _2\"></span>nderg<span class=\"_ _2\"></span>aan. Ande<span class=\"_ _2\"></span>re activa worden g<span class=\"_ _2\"></span>etoetst op b<span class=\"_ _2\"></span>ijzondere waard<span class=\"_ _2\"></span>everminde<span class=\"_ _2\"></span>ring wannee<span class=\"_ _2\"></span>r geb<span class=\"_ _2\"></span>eur<span class=\"_ _2\"></span>teniss<span class=\"_ _2\"></span>en of wijzigin<span class=\"_ _2\"></span>gen in oms<span class=\"_ _2\"></span>tandi<span class=\"_ _2\"></span>ghed<span class=\"_ _2\"></span>en aang<span class=\"_ _2\"></span>even dat de bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde m<span class=\"_ _2\"></span>oge<span class=\"_ _2\"></span>lijk niet real<span class=\"_ _2\"></span>iseer<span class=\"_ _2\"></span>baar is. Er wordt een b<span class=\"_ _2\"></span>ijzondere waard<span class=\"_ _2\"></span>evermind<span class=\"_ _2\"></span>ering o<span class=\"_ _2\"></span>pgen<span class=\"_ _2\"></span>omen voor he<span class=\"_ _2\"></span>t bedra<span class=\"_ _2\"></span>g waar<span class=\"_ _2\"></span>voor d<span class=\"_ _2\"></span>e bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde de re<span class=\"_ _2\"></span>alisee<span class=\"_ _2\"></span>rbare waarde er<span class=\"_ _6\"></span>van overstijgt. D<span class=\"_ _2\"></span>e realise<span class=\"_ _2\"></span>erba<span class=\"_ _2\"></span>re waarde is de hoo<span class=\"_ _2\"></span>gste van de re\u00ebl<span class=\"_ _2\"></span>e waarde van ee<span class=\"_ _2\"></span>n actief verm<span class=\"_ _2\"></span>inderd met de kosten van verkoop en d<span class=\"_ _2\"></span>e gebr<span class=\"_ _2\"></span>uikswaarde. Deze waarden wo<span class=\"_ _2\"></span>rden over het a<span class=\"_ _2\"></span>lgem<span class=\"_ _2\"></span>een b<span class=\"_ _2\"></span>epaal<span class=\"_ _2\"></span>d op basi<span class=\"_ _2\"></span>s van de be<span class=\"_ _2\"></span>rekening van de co<span class=\"_ _2\"></span>ntante waarde van de kass<span class=\"_ _2\"></span>troom. Met he<span class=\"_ _2\"></span>t oog o<span class=\"_ _2\"></span>p de be<span class=\"_ _2\"></span>oord<span class=\"_ _2\"></span>eling van de bi<span class=\"_ _2\"></span>jzondere waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g worden a<span class=\"_ _2\"></span>ctiva geg<span class=\"_ _2\"></span>roep<span class=\"_ _2\"></span>eerd op d<span class=\"_ _2\"></span>e laags<span class=\"_ _2\"></span>te niveaus waar<span class=\"_ _2\"></span>vo<span class=\"_ _2\"></span>or er af<span class=\"_ _2\"></span>zonder<span class=\"_ _2\"></span>lijk ide<span class=\"_ _2\"></span>ntifice<span class=\"_ _2\"></span>erba<span class=\"_ _2\"></span>re kasinstrom<span class=\"_ _2\"></span>en zijn die grotend<span class=\"_ _2\"></span>eels afh<span class=\"_ _2\"></span>ankelijk zijn van kasinstrom<span class=\"_ _2\"></span>en uit an<span class=\"_ _2\"></span>dere ac<span class=\"_ _2\"></span>tiva of groep<span class=\"_ _2\"></span>en van activa (kasstroo<span class=\"_ _2\"></span>m-<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>enere<span class=\"_ _2\"></span>rende e<span class=\"_ _2\"></span>enhe<span class=\"_ _2\"></span>den)<span class=\"_ _0\"></span>. An<span class=\"_ _2\"></span>dere nie<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>-fin<span class=\"_ _2\"></span>anci\u00eb<span class=\"_ _2\"></span>le activa dan g<span class=\"_ _2\"></span>ood<span class=\"_ _2\"></span>will die ee<span class=\"_ _2\"></span>n bijzondere waa<span class=\"_ _2\"></span>rdevermind<span class=\"_ _2\"></span>ering heb<span class=\"_ _2\"></span>ben on<span class=\"_ _2\"></span>derga<span class=\"_ _2\"></span>an, worden o<span class=\"_ _2\"></span>p het ein<span class=\"_ _2\"></span>de van elke versla<span class=\"_ _2\"></span>gper<span class=\"_ _2\"></span>iode b<span class=\"_ _2\"></span>eo<span class=\"_ _2\"></span>ordee<span class=\"_ _2\"></span>ld op mo<span class=\"_ _2\"></span>gelijke terugna<span class=\"_ _2\"></span>me van de bijzonde<span class=\"_ _2\"></span>re waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g.T<span class=\"_ _24\"></span>oelichting 1.8. Afgeleide fin<span class=\"_ _1a\"></span>anci\u00eble instrument<span class=\"_ _1a\"></span>enAfgeleide fi<span class=\"_ _2\"></span>nanci<span class=\"_ _2\"></span>\u00eble instr<span class=\"_ _2\"></span>umenten word<span class=\"_ _2\"></span>en aanvankelijk tegen re\u00eb<span class=\"_ _2\"></span>le waarde o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n op de datum wa<span class=\"_ _2\"></span>arop een deri<span class=\"_ _2\"></span>vatencontrac<span class=\"_ _2\"></span>t is gesl<span class=\"_ _2\"></span>oten en worden da<span class=\"_ _2\"></span>arna op<span class=\"_ _2\"></span>nieuw tegen re\u00eb<span class=\"_ _2\"></span>le waarde h<span class=\"_ _2\"></span>errekend. D<span class=\"_ _2\"></span>e groep ne<span class=\"_ _2\"></span>emt all<span class=\"_ _2\"></span>e winsten of verliezen die voor<span class=\"_ _6\"></span>t<span class=\"_ _2\"></span>vloe<span class=\"_ _2\"></span>ien ui<span class=\"_ _2\"></span>t wijziging<span class=\"_ _2\"></span>en in re\u00ebl<span class=\"_ _2\"></span>e waarde van deri<span class=\"_ _2\"></span>vaten op in de resul<span class=\"_ _2\"></span>tatenrekening in \u2018Overi<span class=\"_ _2\"></span>ge opb<span class=\"_ _2\"></span>rengsten\u2019 of \u2018Overi<span class=\"_ _2\"></span>ge kosten\u2019<span class=\"_ _24\"></span>, voor zover deze betrek<span class=\"_ _2\"></span>king heb<span class=\"_ _2\"></span>ben op b<span class=\"_ _2\"></span>edr<span class=\"_ _2\"></span>ijfs<span class=\"_ _2\"></span>activi<span class=\"_ _2\"></span>teiten en in \u2018F<span class=\"_ _2\"></span>inanci<span class=\"_ _2\"></span>\u00eble op<span class=\"_ _2\"></span>brengs<span class=\"_ _2\"></span>ten\u2019 of \u2018Fina<span class=\"_ _2\"></span>nci\u00ebl<span class=\"_ _2\"></span>e kosten\u2019 v<span class=\"_ _1a\"></span>oor zover zij be<span class=\"_ _2\"></span>trekkin<span class=\"_ _2\"></span>g hebb<span class=\"_ _2\"></span>en op d<span class=\"_ _2\"></span>e financ<span class=\"_ _2\"></span>iering<span class=\"_ _2\"></span>sactiv<span class=\"_ _2\"></span>iteiten van de gro<span class=\"_ _2\"></span>ep.Afgeleide fi<span class=\"_ _2\"></span>nanci<span class=\"_ _2\"></span>\u00eble instr<span class=\"_ _2\"></span>umenten die g<span class=\"_ _2\"></span>ebru<span class=\"_ _2\"></span>ik<span class=\"_ _2\"></span>t worden om de bl<span class=\"_ _2\"></span>ootstellin<span class=\"_ _2\"></span>g aan variabil<span class=\"_ _2\"></span>iteit van toekomstig<span class=\"_ _2\"></span>e kasstrom<span class=\"_ _2\"></span>en af te dekken, worde<span class=\"_ _2\"></span>n aange<span class=\"_ _2\"></span>merk<span class=\"_ _2\"></span>t a<span class=\"_ _2\"></span>ls afdek<span class=\"_ _2\"></span>kinge<span class=\"_ _2\"></span>n op basis van kas<span class=\"_ _2\"></span>stroom<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>hed<span class=\"_ _2\"></span>ging. He<span class=\"_ _2\"></span>t ef<span class=\"_ _2\"></span>fecti<span class=\"_ _2\"></span>eve deel van de wijzi<span class=\"_ _2\"></span>gingen i<span class=\"_ _2\"></span>n re\u00eble waard<span class=\"_ _2\"></span>e vanaf de aanwijzin<span class=\"_ _2\"></span>gsdatum van de kas<span class=\"_ _2\"></span>stroom<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>hed<span class=\"_ _2\"></span>ge word<span class=\"_ _2\"></span>t opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en in de kass<span class=\"_ _2\"></span>troom<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>hedg<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>-re<span class=\"_ _2\"></span>ser<span class=\"_ _2\"></span>ve, on<span class=\"_ _2\"></span>derde<span class=\"_ _2\"></span>el van \u2018Niet-<span class=\"_ _2\"></span>gerealis<span class=\"_ _2\"></span>eerd<span class=\"_ _2\"></span>e resulta<span class=\"_ _2\"></span>ten\u2019<span class=\"_ _24\"></span>. Bed<span class=\"_ _2\"></span>ragen o<span class=\"_ _2\"></span>pgen<span class=\"_ _2\"></span>omen i<span class=\"_ _2\"></span>n de kasstroo<span class=\"_ _2\"></span>m-<span class=\"_ _2\"></span>he<span class=\"_ _2\"></span>dge<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>rese<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ve zullen in de re<span class=\"_ _2\"></span>sultatenrekenin<span class=\"_ _2\"></span>g worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in dezelfde p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de of pe<span class=\"_ _2\"></span>riod<span class=\"_ _2\"></span>es tijdens we<span class=\"_ _2\"></span>lke de verwa<span class=\"_ _2\"></span>chte transactie di<span class=\"_ _2\"></span>e wordt afg<span class=\"_ _2\"></span>edek<span class=\"_ _6\"></span>t, een imp<span class=\"_ _2\"></span>act he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t o<span class=\"_ _2\"></span>p de resul<span class=\"_ _2\"></span>tatenrekening. In geval van afdek<span class=\"_ _2\"></span>king van ee<span class=\"_ _2\"></span>n ver<span class=\"_ _2\"></span>wachte verkooptrans<span class=\"_ _2\"></span>actie, valt dit sa<span class=\"_ _2\"></span>men me<span class=\"_ _2\"></span>t de datum waaro<span class=\"_ _2\"></span>p de opb<span class=\"_ _2\"></span>rengst e<span class=\"_ _2\"></span>n de hand<span class=\"_ _2\"></span>elsvorder<span class=\"_ _2\"></span>ing wordt ve<span class=\"_ _2\"></span>rant<span class=\"_ _2\"></span>woord.Wanneer de o<span class=\"_ _2\"></span>nder<span class=\"_ _2\"></span>ligge<span class=\"_ _2\"></span>nde afge<span class=\"_ _2\"></span>dek<span class=\"_ _2\"></span>te transa<span class=\"_ _2\"></span>ctie niet la<span class=\"_ _2\"></span>nger bea<span class=\"_ _2\"></span>ntwo<span class=\"_ _2\"></span>ordt a<span class=\"_ _2\"></span>an de cri<span class=\"_ _2\"></span>teria voor h<span class=\"_ _2\"></span>edge<span class=\"_ _6\"></span>-ac<span class=\"_ _2\"></span>coun<span class=\"_ _2\"></span>ting, zal de cumul<span class=\"_ _2\"></span>atieve winst of het c<span class=\"_ _2\"></span>umulatieve verlie<span class=\"_ _2\"></span>s op het afdek<span class=\"_ _2\"></span>kingsin<span class=\"_ _2\"></span>strume<span class=\"_ _2\"></span>nt die in \u2018Overi<span class=\"_ _2\"></span>ge niet-g<span class=\"_ _2\"></span>erealis<span class=\"_ _2\"></span>eerde resul<span class=\"_ _2\"></span>taten\u2019 werd opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en vanaf de p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de toen de afdek<span class=\"_ _2\"></span>king ef<span class=\"_ _6\"></span>fectief was, overg<span class=\"_ _2\"></span>ebo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>t worde<span class=\"_ _2\"></span>n van het eig<span class=\"_ _2\"></span>en vermo<span class=\"_ _2\"></span>gen n<span class=\"_ _2\"></span>aar de wins<span class=\"_ _2\"></span>t of het verli<span class=\"_ _2\"></span>es als ee<span class=\"_ _2\"></span>n herclassificatie<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>aanpassing. Wanneer niet l<span class=\"_ _2\"></span>ange<span class=\"_ _2\"></span>r ver<span class=\"_ _2\"></span>wacht word<span class=\"_ _2\"></span>t dat de o<span class=\"_ _2\"></span>nderl<span class=\"_ _2\"></span>igge<span class=\"_ _2\"></span>nde afdek<span class=\"_ _2\"></span>kings<span class=\"_ _2\"></span>transactie z<span class=\"_ _2\"></span>al pla<span class=\"_ _2\"></span>atsvinde<span class=\"_ _2\"></span>n, zullen de c<span class=\"_ _2\"></span>umulatieve winsten of verli<span class=\"_ _2\"></span>ezen op het afdek<span class=\"_ _2\"></span>king<span class=\"_ _2\"></span>sinstrum<span class=\"_ _2\"></span>ent die in \u2018Overig<span class=\"_ _2\"></span>e niet-ge<span class=\"_ _2\"></span>realise<span class=\"_ _2\"></span>erde resul<span class=\"_ _2\"></span>taten\u2019 werden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n vanaf de p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de toen de afd<span class=\"_ _2\"></span>ekkin<span class=\"_ _2\"></span>g ef<span class=\"_ _2\"></span>fecti<span class=\"_ _2\"></span>ef was, overgeb<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>t wo<span class=\"_ _2\"></span>rden van het e<span class=\"_ _2\"></span>igen ver<span class=\"_ _2\"></span>moge<span class=\"_ _2\"></span>n naar de w<span class=\"_ _2\"></span>inst of het verli<span class=\"_ _2\"></span>es als ee<span class=\"_ _2\"></span>n herclas<span class=\"_ _2\"></span>sific<span class=\"_ _2\"></span>atie<span class=\"_ _2\"></span>-a<span class=\"_ _2\"></span>anpass<span class=\"_ _2\"></span>ing. T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.9<span class=\"_ _0\"></span>. V<span class=\"_ _0\"></span>oorr<span class=\"_ _2\"></span>adenV<span class=\"_ _0\"></span>oo<span class=\"_ _2\"></span>rrade<span class=\"_ _2\"></span>n worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n tegen het l<span class=\"_ _2\"></span>aagste van de kostprijs of d<span class=\"_ _2\"></span>e realisee<span class=\"_ _2\"></span>rbare ne<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>towaarde. Deze realise<span class=\"_ _2\"></span>erbare n<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>towaarde wordt o<span class=\"_ _2\"></span>p regel<span class=\"_ _2\"></span>matige ba<span class=\"_ _2\"></span>sis her<span class=\"_ _2\"></span>zien en b<span class=\"_ _2\"></span>ijgewer<span class=\"_ _2\"></span>k<span class=\"_ _2\"></span>t om de ge<span class=\"_ _2\"></span>schat<span class=\"_ _2\"></span>te verkoop<span class=\"_ _2\"></span>prijs minus verkoop<span class=\"_ _2\"></span>uitgaven te weers<span class=\"_ _2\"></span>pieg<span class=\"_ _2\"></span>elen o<span class=\"_ _2\"></span>p basis van historisc<span class=\"_ _2\"></span>he data en ve<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>wachting<span class=\"_ _2\"></span>en. De kosten worde<span class=\"_ _2\"></span>n bep<span class=\"_ _2\"></span>aald vol<span class=\"_ _2\"></span>gens de fi<span class=\"_ _2\"></span>rst-in, first-<span class=\"_ _2\"></span>out (\u2018<span class=\"_ _2\"></span>FIFO\u2019) -meth<span class=\"_ _2\"></span>ode. D<span class=\"_ _2\"></span>e kostprijs van afgewer<span class=\"_ _2\"></span>k<span class=\"_ _2\"></span>te produc<span class=\"_ _2\"></span>ten en werken in uit<span class=\"_ _2\"></span>voe<span class=\"_ _2\"></span>ring omvat onde<span class=\"_ _2\"></span>r meer o<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>werpkosten, gronds<span class=\"_ _2\"></span>tof<span class=\"_ _2\"></span>fen, directe arbe<span class=\"_ _2\"></span>idskosten, and<span class=\"_ _2\"></span>ere directe kosten en gerel<span class=\"_ _2\"></span>ateerde produ<span class=\"_ _2\"></span>ctiekosten (op basis van norm<span class=\"_ _2\"></span>ale be<span class=\"_ _2\"></span>drij<span class=\"_ _2\"></span>fscap<span class=\"_ _2\"></span>aci<span class=\"_ _2\"></span>teit)<span class=\"_ _0\"></span>. De reali<span class=\"_ _2\"></span>seerb<span class=\"_ _2\"></span>are net<span class=\"_ _2\"></span>towaarde is de g<span class=\"_ _2\"></span>esch<span class=\"_ _2\"></span>at<span class=\"_ _2\"></span>te verkoopprij<span class=\"_ _2\"></span>s bij nor<span class=\"_ _2\"></span>male b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>fsui<span class=\"_ _2\"></span>toefening verm<span class=\"_ _2\"></span>inderd m<span class=\"_ _2\"></span>et de variab<span class=\"_ _2\"></span>eleverkoo<span class=\"_ _2\"></span>pui<span class=\"_ _2\"></span>tg<span class=\"_ _2\"></span>aven. Op bas<span class=\"_ _2\"></span>is van een ge<span class=\"_ _2\"></span>kwan<span class=\"_ _2\"></span>tifice<span class=\"_ _2\"></span>erde me<span class=\"_ _2\"></span>thode wo<span class=\"_ _2\"></span>rden voor<span class=\"_ _2\"></span>zienin<span class=\"_ _2\"></span>gen tege<span class=\"_ _2\"></span>n de bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde van voor<span class=\"_ _2\"></span>raden opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en, rekening ho<span class=\"_ _2\"></span>uden<span class=\"_ _2\"></span>d met k<span class=\"_ _2\"></span>walit<span class=\"_ _2\"></span>atieve aspec<span class=\"_ _2\"></span>ten, waarond<span class=\"_ _2\"></span>er de laa<span class=\"_ _2\"></span>gste waarde van de kostpr<span class=\"_ _2\"></span>ijs versus de insc<span class=\"_ _2\"></span>hat<span class=\"_ _2\"></span>ting van de rea<span class=\"_ _2\"></span>liseer<span class=\"_ _2\"></span>bare net<span class=\"_ _2\"></span>towaarde. D<span class=\"_ _2\"></span>eze voor<span class=\"_ _2\"></span>zienin<span class=\"_ _2\"></span>gen worde<span class=\"_ _2\"></span>n be<span class=\"_ _2\"></span>oorde<span class=\"_ _2\"></span>eld do<span class=\"_ _2\"></span>or het m<span class=\"_ _2\"></span>anage<span class=\"_ _2\"></span>ment.T<span class=\"_ _24\"></span>oelichting 1.10<span class=\"_ _0\"></span>. Handelsvorder<span class=\"_ _0\"></span>ingenHand<span class=\"_ _2\"></span>elsvorder<span class=\"_ _2\"></span>ingen zi<span class=\"_ _2\"></span>jn bed<span class=\"_ _2\"></span>ragen di<span class=\"_ _2\"></span>e verschul<span class=\"_ _2\"></span>digd zijn van klanten voo<span class=\"_ _2\"></span>r goe<span class=\"_ _2\"></span>deren d<span class=\"_ _2\"></span>ie verkocht of dien<span class=\"_ _2\"></span>sten die verle<span class=\"_ _2\"></span>end werden in h<span class=\"_ _2\"></span>et kade<span class=\"_ _2\"></span>r van de norm<span class=\"_ _2\"></span>ale be<span class=\"_ _2\"></span>drij<span class=\"_ _2\"></span>fsuitoefe<span class=\"_ _2\"></span>ning. Hand<span class=\"_ _2\"></span>elsvorder<span class=\"_ _2\"></span>ingen wo<span class=\"_ _2\"></span>rden aanvankelijk op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men tege<span class=\"_ _2\"></span>n re\u00eble wa<span class=\"_ _2\"></span>arde en later g<span class=\"_ _2\"></span>ewaardee<span class=\"_ _2\"></span>rd tegen ge<span class=\"_ _2\"></span>amor<span class=\"_ _2\"></span>tis<span class=\"_ _2\"></span>eerde kostprijs ge<span class=\"_ _2\"></span>bruik ma<span class=\"_ _2\"></span>kend van de ef<span class=\"_ _2\"></span>fectieve intres<span class=\"_ _2\"></span>tmetho<span class=\"_ _2\"></span>de, vermind<span class=\"_ _2\"></span>erd met e<span class=\"_ _2\"></span>en eventuel<span class=\"_ _2\"></span>e provisie voo<span class=\"_ _2\"></span>r dubieuze debi<span class=\"_ _2\"></span>teuren. Han<span class=\"_ _2\"></span>delsvorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n worden o<span class=\"_ _2\"></span>p een co<span class=\"_ _2\"></span>ntinue basis b<span class=\"_ _2\"></span>eoo<span class=\"_ _2\"></span>rdeel<span class=\"_ _2\"></span>d en als vl<span class=\"_ _2\"></span>ot<span class=\"_ _2\"></span>tende acti<span class=\"_ _2\"></span>va geclas<span class=\"_ _2\"></span>sific<span class=\"_ _2\"></span>eerd wannee<span class=\"_ _2\"></span>r ver<span class=\"_ _2\"></span>wacht word<span class=\"_ _2\"></span>t dat de vo<span class=\"_ _2\"></span>rderin<span class=\"_ _2\"></span>g binnen h<span class=\"_ _2\"></span>et jaar wordt g<span class=\"_ _2\"></span>e\u00efnd. In h<span class=\"_ _2\"></span>et ande<span class=\"_ _2\"></span>re geval worden ze op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men als vas<span class=\"_ _2\"></span>te acti<span class=\"_ _2\"></span>va.De gro<span class=\"_ _2\"></span>ep heef<span class=\"_ _6\"></span>t IFRS 9 toege<span class=\"_ _2\"></span>past do<span class=\"_ _2\"></span>or de gew<span class=\"_ _2\"></span>ijzigde retrospe<span class=\"_ _2\"></span>ctieve metho<span class=\"_ _2\"></span>de toe te passen, d<span class=\"_ _2\"></span>oor ge<span class=\"_ _2\"></span>bruik te maken van de vereenvoud<span class=\"_ _2\"></span>igde b<span class=\"_ _2\"></span>ena<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g van de norm en be<span class=\"_ _2\"></span>rekende ver<span class=\"_ _2\"></span>wach<span class=\"_ _2\"></span>te krediet<span class=\"_ _2\"></span>verliezen (ECL<span class=\"_ _24\"></span>\u2019<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>) o<span class=\"_ _2\"></span>p basis van de ver<span class=\"_ _2\"></span>wa<span class=\"_ _2\"></span>chte kredie<span class=\"_ _2\"></span>tve<span class=\"_ _2\"></span>rliezen over de volle<span class=\"_ _2\"></span>dige levensduu<span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>. De groep h<span class=\"_ _2\"></span>eef<span class=\"_ _6\"></span>t een voor<span class=\"_ _2\"></span>zien<span class=\"_ _2\"></span>ingenm<span class=\"_ _2\"></span>atrix opg<span class=\"_ _2\"></span>esteld. D<span class=\"_ _2\"></span>e hand<span class=\"_ _2\"></span>elsvorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n zijn inge<span class=\"_ _2\"></span>deel<span class=\"_ _2\"></span>d volge<span class=\"_ _2\"></span>ns gem<span class=\"_ _2\"></span>eensc<span class=\"_ _2\"></span>happ<span class=\"_ _2\"></span>elijke k<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>nmer<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>en die rep<span class=\"_ _2\"></span>resent<span class=\"_ _2\"></span>atief zijn voor het verm<span class=\"_ _2\"></span>oge<span class=\"_ _2\"></span>n van de klant o<span class=\"_ _2\"></span>m te betale<span class=\"_ _2\"></span>n (<span class=\"_ _1a\"></span>op basis van d<span class=\"_ _2\"></span>e geo<span class=\"_ _2\"></span>grafisch<span class=\"_ _2\"></span>e regio en h<span class=\"_ _2\"></span>et t<span class=\"_ _2\"></span>ype k<span class=\"_ _2\"></span>lanten, zoals det<span class=\"_ _2\"></span>ailhand<span class=\"_ _2\"></span>el, groothan<span class=\"_ _2\"></span>del of bo<span class=\"_ _2\"></span>uw &amp; cons<span class=\"_ _2\"></span>tructie e<span class=\"_ _2\"></span>n de status van wanbet<span class=\"_ _2\"></span>aling)<span class=\"_ _0\"></span>. D<span class=\"_ _2\"></span>e voor<span class=\"_ _2\"></span>zienin<span class=\"_ _2\"></span>genma<span class=\"_ _2\"></span>trix is geb<span class=\"_ _2\"></span>aseerd o<span class=\"_ _2\"></span>p de ver<span class=\"_ _2\"></span>wachte wanb<span class=\"_ _2\"></span>etalings<span class=\"_ _2\"></span>perc<span class=\"_ _2\"></span>entag<span class=\"_ _2\"></span>es zoals gep<span class=\"_ _2\"></span>ublic<span class=\"_ _2\"></span>eerd door M<span class=\"_ _2\"></span>oo<span class=\"_ _2\"></span>dy\u2019s, aangepa<span class=\"_ _2\"></span>st met s<span class=\"_ _2\"></span>calaire fac<span class=\"_ _2\"></span>toren om versch<span class=\"_ _2\"></span>illen te weers<span class=\"_ _2\"></span>pieg<span class=\"_ _2\"></span>elen in d<span class=\"_ _2\"></span>e visie van de gro<span class=\"_ _2\"></span>ep op de huidig<span class=\"_ _2\"></span>e en ver<span class=\"_ _2\"></span>wach<span class=\"_ _2\"></span>te econom<span class=\"_ _2\"></span>ische om<span class=\"_ _2\"></span>stand<span class=\"_ _2\"></span>ighed<span class=\"_ _2\"></span>en en historische omstandighed<span class=\"_ _2\"></span>en. Naas<span class=\"_ _2\"></span>t deze algem<span class=\"_ _2\"></span>ene aanp<span class=\"_ _2\"></span>ak nee<span class=\"_ _2\"></span>mt de gro<span class=\"_ _2\"></span>ep ook g<span class=\"_ _2\"></span>eval per geval indiv<span class=\"_ _2\"></span>idue<span class=\"_ _2\"></span>el be<span class=\"_ _2\"></span>heerd<span class=\"_ _2\"></span>e posi<span class=\"_ _2\"></span>ties op di<span class=\"_ _2\"></span>e niet ond<span class=\"_ _2\"></span>er het ECL<span class=\"_ _24\"></span>-m<span class=\"_ _2\"></span>ode<span class=\"_ _2\"></span>l vallen, waarb<span class=\"_ _2\"></span>ij ook rekening wo<span class=\"_ _2\"></span>rdt ge<span class=\"_ _2\"></span>houd<span class=\"_ _2\"></span>en met ex<span class=\"_ _2\"></span>tra risicofac<span class=\"_ _2\"></span>toren in het ECL<span class=\"_ _24\"></span>-<span class=\"_ _2\"></span>mod<span class=\"_ _2\"></span>el, indie<span class=\"_ _2\"></span>n deze nog niet zijn<span class=\"_ _1a\"></span> opgenomen.T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.11. Liqu<span class=\"_ _2\"></span>ide mi<span class=\"_ _2\"></span>ddel<span class=\"_ _2\"></span>enLiquid<span class=\"_ _2\"></span>e midde<span class=\"_ _2\"></span>len omvat<span class=\"_ _2\"></span>ten kasmid<span class=\"_ _2\"></span>dele<span class=\"_ _2\"></span>n, bij ban<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>en direc<span class=\"_ _2\"></span>t opvraa<span class=\"_ _2\"></span>gbare dep<span class=\"_ _2\"></span>osi<span class=\"_ _2\"></span>to<span class=\"_ _1a\"></span>\u2019<span class=\"_ _0\"></span>s, overig<span class=\"_ _2\"></span>e k<span class=\"_ _1a\"></span>or<span class=\"_ _2\"></span>tlo<span class=\"_ _2\"></span>pen<span class=\"_ _2\"></span>de liqui<span class=\"_ _2\"></span>de bel<span class=\"_ _2\"></span>eggi<span class=\"_ _2\"></span>ngen e<span class=\"_ _2\"></span>n bank<span class=\"_ _2\"></span>voor<span class=\"_ _2\"></span>schot<span class=\"_ _2\"></span>ten. Ban<span class=\"_ _2\"></span>kschulde<span class=\"_ _2\"></span>n worden in de bal<span class=\"_ _2\"></span>ans op<span class=\"_ _2\"></span>genom<span class=\"_ _2\"></span>en ond<span class=\"_ _2\"></span>er \u2018Ban<span class=\"_ _2\"></span>kleni<span class=\"_ _2\"></span>ngen\u2019<span class=\"_ _0\"></span>, onder k<span class=\"_ _0\"></span>or<span class=\"_ _6\"></span>tlopende schulden<span class=\"_ _1a\"></span>.T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.12<span class=\"_ _2\"></span>. Maat<span class=\"_ _2\"></span>scha<span class=\"_ _2\"></span>ppe<span class=\"_ _2\"></span>lijk kapi<span class=\"_ _2\"></span>taalGewon<span class=\"_ _2\"></span>e aande<span class=\"_ _2\"></span>len word<span class=\"_ _2\"></span>en op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men als ei<span class=\"_ _2\"></span>gen verm<span class=\"_ _2\"></span>oge<span class=\"_ _2\"></span>n. K<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>sten die rech<span class=\"_ _2\"></span>tstreeks toerekenbaa<span class=\"_ _2\"></span>r zijn aan de ui<span class=\"_ _2\"></span>tgif<span class=\"_ _6\"></span>te van nieuwe aan<span class=\"_ _2\"></span>dele<span class=\"_ _2\"></span>n of opties wo<span class=\"_ _2\"></span>rden net<span class=\"_ _6\"></span>to<span class=\"_ _0\"></span>, n<span class=\"_ _2\"></span>a af<span class=\"_ _2\"></span>trek van bel<span class=\"_ _2\"></span>astinge<span class=\"_ _2\"></span>n, in mind<span class=\"_ _2\"></span>ering g<span class=\"_ _2\"></span>ebrac<span class=\"_ _2\"></span>ht van het eig<span class=\"_ _2\"></span>en vermo<span class=\"_ _2\"></span>gen.T<span class=\"_ _24\"></span>oelichting 1<span class=\"_ _2\"></span>.<span class=\"_ _0\"></span>13<span class=\"_ _2\"></span>. OverheidssubsidiesOverh<span class=\"_ _2\"></span>eidss<span class=\"_ _2\"></span>ubsidie<span class=\"_ _2\"></span>s worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n tegen hun re\u00eble wa<span class=\"_ _2\"></span>arde wanne<span class=\"_ _2\"></span>er er red<span class=\"_ _2\"></span>elijke zek<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>rhei<span class=\"_ _2\"></span>d bes<span class=\"_ _2\"></span>taat dat deze subsidie z<span class=\"_ _2\"></span>al worden o<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>vangen e<span class=\"_ _2\"></span>n de groep a<span class=\"_ _2\"></span>lle voor<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>en die eraa<span class=\"_ _2\"></span>n verbon<span class=\"_ _2\"></span>den zijn, in a<span class=\"_ _2\"></span>cht zal n<span class=\"_ _2\"></span>eme<span class=\"_ _2\"></span>n.Overh<span class=\"_ _2\"></span>eidss<span class=\"_ _2\"></span>ubsidie<span class=\"_ _2\"></span>s met b<span class=\"_ _2\"></span>etrekkin<span class=\"_ _2\"></span>g tot k<span class=\"_ _0\"></span>os<span class=\"_ _2\"></span>ten worden uitg<span class=\"_ _2\"></span>esteld en o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in de resul<span class=\"_ _2\"></span>tatenrekening in \u2018Overig<span class=\"_ _2\"></span>e opbre<span class=\"_ _2\"></span>ngsten\u2019 over de p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de die no<span class=\"_ _2\"></span>dig is om ze in overeens<span class=\"_ _2\"></span>temming te breng<span class=\"_ _2\"></span>en met de kosten die ze ge<span class=\"_ _2\"></span>acht zijn te comp<span class=\"_ _2\"></span>enseren<span class=\"_ _2\"></span>.Overh<span class=\"_ _2\"></span>eidss<span class=\"_ _2\"></span>ubsidie<span class=\"_ _2\"></span>s met b<span class=\"_ _2\"></span>etrekkin<span class=\"_ _2\"></span>g tot materi\u00eble vaste activa word<span class=\"_ _2\"></span>en op<span class=\"_ _2\"></span>genom<span class=\"_ _2\"></span>en in lan<span class=\"_ _2\"></span>glop<span class=\"_ _2\"></span>ende s<span class=\"_ _2\"></span>chuld<span class=\"_ _2\"></span>en als uitg<span class=\"_ _2\"></span>estelde over<span class=\"_ _2\"></span>heids<span class=\"_ _2\"></span>subsidi<span class=\"_ _2\"></span>es en worde<span class=\"_ _2\"></span>n op line<span class=\"_ _2\"></span>aire basis gec<span class=\"_ _2\"></span>reditee<span class=\"_ _2\"></span>rd op de resul<span class=\"_ _2\"></span>tatenrekening over de ver<span class=\"_ _2\"></span>wa<span class=\"_ _2\"></span>chte nut<span class=\"_ _2\"></span>tig<span class=\"_ _2\"></span>e levensduur van d<span class=\"_ _2\"></span>e bijhore<span class=\"_ _2\"></span>nde ac<span class=\"_ _2\"></span>tiva.T<span class=\"_ _24\"></span>oelichting 1.1<span class=\"_ _0\"></span>4<span class=\"_ _2\"></span>. HandelsschuldenHand<span class=\"_ _2\"></span>elssc<span class=\"_ _2\"></span>hulden zi<span class=\"_ _2\"></span>jn verplic<span class=\"_ _2\"></span>htingen tot het b<span class=\"_ _2\"></span>etale<span class=\"_ _2\"></span>n van goe<span class=\"_ _2\"></span>deren of di<span class=\"_ _2\"></span>ensten die in h<span class=\"_ _2\"></span>et kade<span class=\"_ _2\"></span>r van de norm<span class=\"_ _2\"></span>ale be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>uitoefenin<span class=\"_ _2\"></span>g werden a<span class=\"_ _2\"></span>ange<span class=\"_ _2\"></span>schaf<span class=\"_ _6\"></span>t bij leveranc<span class=\"_ _2\"></span>iers. Hand<span class=\"_ _2\"></span>elssc<span class=\"_ _2\"></span>hulden wo<span class=\"_ _2\"></span>rden als kor<span class=\"_ _2\"></span>tlo<span class=\"_ _2\"></span>pen<span class=\"_ _2\"></span>de schul<span class=\"_ _2\"></span>den gecl<span class=\"_ _2\"></span>assifi<span class=\"_ _2\"></span>ceerd wa<span class=\"_ _2\"></span>nneer b<span class=\"_ _2\"></span>etalin<span class=\"_ _2\"></span>g versch<span class=\"_ _2\"></span>uldigd i<span class=\"_ _2\"></span>s binnen een ja<span class=\"_ _2\"></span>ar of minde<span class=\"_ _2\"></span>r (<span class=\"_ _1a\"></span>of binne<span class=\"_ _2\"></span>n de norm<span class=\"_ _2\"></span>ale b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>fscyclus indie<span class=\"_ _2\"></span>n lange<span class=\"_ _2\"></span>r)<span class=\"_ _0\"></span>. I<span class=\"_ _2\"></span>n het and<span class=\"_ _2\"></span>ere geval worden ze op<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>omen al<span class=\"_ _2\"></span>s langlopende schulden.Hand<span class=\"_ _2\"></span>elssc<span class=\"_ _2\"></span>hulden wo<span class=\"_ _2\"></span>rden aanvankelijk op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men tege<span class=\"_ _2\"></span>n re\u00eble wa<span class=\"_ _2\"></span>arde en later g<span class=\"_ _2\"></span>ewaardee<span class=\"_ _2\"></span>rd tegen ge<span class=\"_ _2\"></span>amor<span class=\"_ _2\"></span>tis<span class=\"_ _2\"></span>eerde kostprijs ge<span class=\"_ _2\"></span>bruik ma<span class=\"_ _2\"></span>kend van de ef<span class=\"_ _2\"></span>fectieve intres<span class=\"_ _2\"></span>tmetho<span class=\"_ _2\"></span>de.Finan<span class=\"_ _2\"></span>cierin<span class=\"_ _2\"></span>gsreg<span class=\"_ _2\"></span>elinge<span class=\"_ _2\"></span>n voor de l<span class=\"_ _2\"></span>everancier wo<span class=\"_ _2\"></span>rden opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en als ee<span class=\"_ _2\"></span>n financ<span class=\"_ _2\"></span>i\u00eble verp<span class=\"_ _2\"></span>lichtin<span class=\"_ _2\"></span>g tenzij de oors<span class=\"_ _2\"></span>pronkelijke handels<span class=\"_ _2\"></span>schuld a<span class=\"_ _2\"></span>fgelos<span class=\"_ _2\"></span>t is of waar de voor<span class=\"_ _2\"></span>waa<span class=\"_ _2\"></span>rden ingr<span class=\"_ _2\"></span>ijpe<span class=\"_ _2\"></span>nd gewijzig<span class=\"_ _2\"></span>d zijn zodat ze in aanme<span class=\"_ _2\"></span>rkin<span class=\"_ _2\"></span>g k<span class=\"_ _1a\"></span>omen o<span class=\"_ _2\"></span>m in overeens<span class=\"_ _2\"></span>temming met I<span class=\"_ _2\"></span>FRS 9 van de bal<span class=\"_ _2\"></span>ans te worden geh<span class=\"_ _2\"></span>aald (zie T<span class=\"_ _0\"></span>oelichtin<span class=\"_ _2\"></span>g 1.17<span class=\"_ _24\"></span>. \u2018Ui<span class=\"_ _2\"></span>tboe<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>en van financ<span class=\"_ _2\"></span>i\u00eble ac<span class=\"_ _2\"></span>tiva en verpli<span class=\"_ _2\"></span>chtinge<span class=\"_ _2\"></span>n\u2019)<span class=\"_ _0\"></span>.T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.15. C<span class=\"_ _2\"></span>lassi<span class=\"_ _2\"></span>ficat<span class=\"_ _2\"></span>ie als s<span class=\"_ _2\"></span>chul<span class=\"_ _2\"></span>d of eige<span class=\"_ _2\"></span>n vermogen Sommi<span class=\"_ _2\"></span>ge instrum<span class=\"_ _2\"></span>enten die de j<span class=\"_ _2\"></span>uridisc<span class=\"_ _2\"></span>he vorm van een s<span class=\"_ _2\"></span>chuld he<span class=\"_ _2\"></span>bbe<span class=\"_ _2\"></span>n, zijn in wezen eigen ve<span class=\"_ _2\"></span>rmog<span class=\"_ _2\"></span>en. Een financ<span class=\"_ _2\"></span>ieel ins<span class=\"_ _2\"></span>trume<span class=\"_ _2\"></span>nt wordt g<span class=\"_ _2\"></span>eclass<span class=\"_ _2\"></span>ific<span class=\"_ _2\"></span>eerd als e<span class=\"_ _2\"></span>en financ<span class=\"_ _2\"></span>i\u00eble verp<span class=\"_ _2\"></span>lichtin<span class=\"_ _2\"></span>g of een ei<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>-verm<span class=\"_ _2\"></span>ogen<span class=\"_ _2\"></span>sinstrum<span class=\"_ _2\"></span>ent afhankelijk van de in<span class=\"_ _2\"></span>houd van de re<span class=\"_ _2\"></span>gelin<span class=\"_ _2\"></span>g, veele<span class=\"_ _2\"></span>er dan van de jurid<span class=\"_ _2\"></span>ische vor<span class=\"_ _2\"></span>m. V<span class=\"_ _0\"></span>erp<span class=\"_ _2\"></span>lichtin<span class=\"_ _2\"></span>gen onts<span class=\"_ _2\"></span>taan wann<span class=\"_ _2\"></span>eer de emit<span class=\"_ _6\"></span>tent contractu<span class=\"_ _2\"></span>eel verp<span class=\"_ _2\"></span>licht is d<span class=\"_ _2\"></span>e houd<span class=\"_ _2\"></span>er gel<span class=\"_ _2\"></span>dmidd<span class=\"_ _2\"></span>elen of een an<span class=\"_ _2\"></span>der fina<span class=\"_ _2\"></span>nciee<span class=\"_ _2\"></span>l actief te leveren. Een ins<span class=\"_ _2\"></span>trument is allee<span class=\"_ _2\"></span>n een ei<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>-verm<span class=\"_ _2\"></span>oge<span class=\"_ _2\"></span>nsinstrum<span class=\"_ _2\"></span>ent als d<span class=\"_ _2\"></span>e emit<span class=\"_ _2\"></span>tent een d<span class=\"_ _2\"></span>ergelij<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>e verplic<span class=\"_ _2\"></span>hting niet h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>, d.<span class=\"_ _0\"></span>w.z. als hij h<span class=\"_ _2\"></span>et onvoor<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>elijke recht he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t ee<span class=\"_ _2\"></span>n af<span class=\"_ _2\"></span>wikkeling in c<span class=\"_ _2\"></span>ontanten of een an<span class=\"_ _2\"></span>der fina<span class=\"_ _2\"></span>nciee<span class=\"_ _2\"></span>l actief te vermij<span class=\"_ _2\"></span>den. D<span class=\"_ _2\"></span>e moge<span class=\"_ _2\"></span>lijkhe<span class=\"_ _2\"></span>id om de b<span class=\"_ _2\"></span>etaling ui<span class=\"_ _2\"></span>t te stellen is nie<span class=\"_ _2\"></span>t voldo<span class=\"_ _2\"></span>ende o<span class=\"_ _2\"></span>m de classi<span class=\"_ _2\"></span>ficatie a<span class=\"_ _2\"></span>ls eigen ve<span class=\"_ _2\"></span>rmog<span class=\"_ _2\"></span>en te verkrij<span class=\"_ _2\"></span>gen, tenzij de beta<span class=\"_ _2\"></span>ling voor o<span class=\"_ _2\"></span>nbep<span class=\"_ _2\"></span>aald<span class=\"_ _2\"></span>e tijd kan worden u<span class=\"_ _2\"></span>itge<span class=\"_ _2\"></span>steld. Ove<span class=\"_ _2\"></span>r het alg<span class=\"_ _2\"></span>eme<span class=\"_ _2\"></span>en is een ve<span class=\"_ _2\"></span>rplich<span class=\"_ _2\"></span>ting van een e<span class=\"_ _2\"></span>ntiteit om h<span class=\"_ _2\"></span>aar eige<span class=\"_ _2\"></span>n aande<span class=\"_ _2\"></span>len te leveren ge<span class=\"_ _2\"></span>en financ<span class=\"_ _2\"></span>i\u00eble ver<span class=\"_ _2\"></span>plichtin<span class=\"_ _2\"></span>g omdat de eig<span class=\"_ _2\"></span>en aand<span class=\"_ _2\"></span>elen van e<span class=\"_ _2\"></span>en enti<span class=\"_ _2\"></span>teit niet als ha<span class=\"_ _2\"></span>ar financ<span class=\"_ _2\"></span>i\u00eble activa word<span class=\"_ _2\"></span>en be<span class=\"_ _2\"></span>schou<span class=\"_ _2\"></span>wd. Een uitzon<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g hierop is he<span class=\"_ _2\"></span>t geval waarbij e<span class=\"_ _2\"></span>en enti<span class=\"_ _2\"></span>teit verpli<span class=\"_ _2\"></span>cht is om e<span class=\"_ _2\"></span>en variab<span class=\"_ _2\"></span>el aantal van haar ei<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>-verm<span class=\"_ _2\"></span>ogen<span class=\"_ _2\"></span>sinstrum<span class=\"_ _2\"></span>enten te leveren. T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.16. Se<span class=\"_ _2\"></span>nior S<span class=\"_ _2\"></span>ecur<span class=\"_ _2\"></span>ed No<span class=\"_ _2\"></span>tes<span class=\"_ _2\"></span>, bank- en ov<span class=\"_ _0\"></span>erige leningenSenio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes, ban<span class=\"_ _2\"></span>k<span class=\"_ _0\"></span>- en overi<span class=\"_ _2\"></span>ge leni<span class=\"_ _2\"></span>ngen wo<span class=\"_ _2\"></span>rden aanvankelijk opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en tegen re<span class=\"_ _2\"></span>\u00eble waarde, n<span class=\"_ _2\"></span>a af<span class=\"_ _2\"></span>trek van gema<span class=\"_ _2\"></span>ak<span class=\"_ _2\"></span>te transactiekosten. D<span class=\"_ _2\"></span>aarna word<span class=\"_ _2\"></span>en ze geb<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>t teg<span class=\"_ _2\"></span>en gea<span class=\"_ _2\"></span>mor<span class=\"_ _2\"></span>tise<span class=\"_ _2\"></span>erde kostpr<span class=\"_ _2\"></span>ijs; elk versch<span class=\"_ _2\"></span>il tussen d<span class=\"_ _2\"></span>e opb<span class=\"_ _2\"></span>rengsten (na af<span class=\"_ _2\"></span>trek van transa<span class=\"_ _2\"></span>ctiekosten) en de a\ufb02o<span class=\"_ _2\"></span>ssingswaa<span class=\"_ _2\"></span>rde wordt o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in de resul<span class=\"_ _2\"></span>tatenrekening over de p<span class=\"_ _2\"></span>eriod<span class=\"_ _2\"></span>e van de len<span class=\"_ _2\"></span>ingen, g<span class=\"_ _2\"></span>ebru<span class=\"_ _2\"></span>ik makend van de ef<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>ctieve intrestme<span class=\"_ _2\"></span>thode.T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.17<span class=\"_ _0\"></span>. Uitb<span class=\"_ _2\"></span>oeken van finan<span class=\"_ _2\"></span>ci\u00ebl<span class=\"_ _2\"></span>e act<span class=\"_ _2\"></span>iva en verpl<span class=\"_ _1a\"></span>ichtingenEen financie<span class=\"_ _2\"></span>el ac<span class=\"_ _2\"></span>tief (o<span class=\"_ _1a\"></span>f<span class=\"_ _0\"></span>, waar van toe<span class=\"_ _2\"></span>passin<span class=\"_ _2\"></span>g, een de<span class=\"_ _2\"></span>el van een fin<span class=\"_ _2\"></span>ancie<span class=\"_ _2\"></span>el actief of d<span class=\"_ _2\"></span>eel van ee<span class=\"_ _2\"></span>n groep van ge<span class=\"_ _2\"></span>lijkaardig<span class=\"_ _2\"></span>e financ<span class=\"_ _2\"></span>i\u00eble ac<span class=\"_ _2\"></span>tiva<span class=\"_ _1a\"></span>) wordt ui<span class=\"_ _2\"></span>tgeb<span class=\"_ _2\"></span>oek<span class=\"_ _6\"></span>t wannee<span class=\"_ _2\"></span>r:\u2022<span class=\"_ _42\"> </span>de rech<span class=\"_ _2\"></span>ten om kasstrome<span class=\"_ _2\"></span>n uit he<span class=\"_ _2\"></span>t actief te ont<span class=\"_ _2\"></span>vange<span class=\"_ _2\"></span>n, ver<span class=\"_ _2\"></span>vallen zijn;\u2022<span class=\"_ _42\"> </span>de groe<span class=\"_ _2\"></span>p het rech<span class=\"_ _2\"></span>t beh<span class=\"_ _2\"></span>oudt o<span class=\"_ _2\"></span>m kasstrom<span class=\"_ _2\"></span>en uit h<span class=\"_ _2\"></span>et actief te ont<span class=\"_ _2\"></span>vang<span class=\"_ _2\"></span>en, maar e<span class=\"_ _2\"></span>en verpl<span class=\"_ _2\"></span>ichting is a<span class=\"_ _2\"></span>ange<span class=\"_ _2\"></span>gaanom ze volled<span class=\"_ _2\"></span>ig en zonde<span class=\"_ _2\"></span>r relevant uits<span class=\"_ _2\"></span>tel te betalen a<span class=\"_ _2\"></span>an een d<span class=\"_ _2\"></span>erde par<span class=\"_ _6\"></span>tij in het kad<span class=\"_ _2\"></span>er van een \u2018doorge<span class=\"_ _2\"></span>efreg<span class=\"_ _2\"></span>eling\u2019;of\u2022<span class=\"_ _42\"> </span>de groe<span class=\"_ _2\"></span>p haar rec<span class=\"_ _2\"></span>hten om kasstrom<span class=\"_ _2\"></span>en uit h<span class=\"_ _2\"></span>et actief te ont<span class=\"_ _2\"></span>vange<span class=\"_ _2\"></span>n, heef<span class=\"_ _6\"></span>t overgedra<span class=\"_ _2\"></span>gen en of<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>l (<span class=\"_ _1a\"></span>a) vrijwel alle risico\u2019<span class=\"_ _0\"></span>s e<span class=\"_ _2\"></span>n voorde<span class=\"_ _2\"></span>len van het a<span class=\"_ _2\"></span>ctief hee<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>t overge<span class=\"_ _2\"></span>dragen, of<span class=\"_ _2\"></span>wel (b) niet vrijwel a<span class=\"_ _2\"></span>lle risic<span class=\"_ _2\"></span>o\u2019<span class=\"_ _0\"></span>s en voorde<span class=\"_ _2\"></span>len van het actief h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t overg<span class=\"_ _2\"></span>edrag<span class=\"_ _2\"></span>en of beh<span class=\"_ _2\"></span>oude<span class=\"_ _2\"></span>n, maar d<span class=\"_ _2\"></span>e control<span class=\"_ _2\"></span>e van het actie<span class=\"_ _2\"></span>f heef<span class=\"_ _6\"></span>t overgedrag<span class=\"_ _2\"></span>en.Wanneer aan d<span class=\"_ _2\"></span>e criteri<span class=\"_ _2\"></span>a van IFRS 9 voor het ui<span class=\"_ _2\"></span>tbo<span class=\"_ _2\"></span>eken niet is voldaa<span class=\"_ _2\"></span>n, blijven d<span class=\"_ _2\"></span>e vorderin<span class=\"_ _2\"></span>gen o<span class=\"_ _2\"></span>pgen<span class=\"_ _2\"></span>omen wo<span class=\"_ _2\"></span>rden in de bal<span class=\"_ _2\"></span>ans, ter<span class=\"_ _2\"></span>wijl de in<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>omsten die d<span class=\"_ _2\"></span>e groep on<span class=\"_ _2\"></span>tvan<span class=\"_ _2\"></span>gt binne<span class=\"_ _2\"></span>n het kade<span class=\"_ _2\"></span>r van financ<span class=\"_ _2\"></span>iering<span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>/<span class=\"_ _2\"></span>factoring<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>rege<span class=\"_ _2\"></span>lingen opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en worde<span class=\"_ _2\"></span>n als een fin<span class=\"_ _2\"></span>anci\u00eb<span class=\"_ _2\"></span>le verpl<span class=\"_ _2\"></span>ichting.Een financi\u00eb<span class=\"_ _2\"></span>le verp<span class=\"_ _2\"></span>lichting wo<span class=\"_ _2\"></span>rdt uit<span class=\"_ _2\"></span>gebo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>t wann<span class=\"_ _2\"></span>eer de verp<span class=\"_ _2\"></span>lichting k<span class=\"_ _2\"></span>wij<span class=\"_ _2\"></span>tges<span class=\"_ _2\"></span>chol<span class=\"_ _2\"></span>den of ge<span class=\"_ _2\"></span>schrapt wo<span class=\"_ _2\"></span>rdt of haar ver<span class=\"_ _2\"></span>val<span class=\"_ _2\"></span>datum he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t b<span class=\"_ _2\"></span>ereik<span class=\"_ _2\"></span>t. Wannee<span class=\"_ _2\"></span>r een b<span class=\"_ _2\"></span>estaa<span class=\"_ _2\"></span>nde financ<span class=\"_ _2\"></span>i\u00eble verp<span class=\"_ _2\"></span>lichtin<span class=\"_ _2\"></span>g ver<span class=\"_ _2\"></span>vange<span class=\"_ _2\"></span>n wordt do<span class=\"_ _2\"></span>or een a<span class=\"_ _2\"></span>ndere van dezelfde kre<span class=\"_ _2\"></span>diet<span class=\"_ _2\"></span>vers<span class=\"_ _2\"></span>trekker maar me<span class=\"_ _2\"></span>t aanzienlij<span class=\"_ _2\"></span>k versch<span class=\"_ _2\"></span>illend<span class=\"_ _2\"></span>e voor<span class=\"_ _2\"></span>waarde<span class=\"_ _2\"></span>n, of wannee<span class=\"_ _2\"></span>r de be<span class=\"_ _2\"></span>staan<span class=\"_ _2\"></span>de verplic<span class=\"_ _2\"></span>hting overge<span class=\"_ _2\"></span>drage<span class=\"_ _2\"></span>n wordt na<span class=\"_ _2\"></span>ar een an<span class=\"_ _2\"></span>dere kredi<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>verstrek<span class=\"_ _2\"></span>ker en de groep do<span class=\"_ _2\"></span>or haa<span class=\"_ _2\"></span>r oorsp<span class=\"_ _2\"></span>ronkelijke kredi<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>verstrek<span class=\"_ _2\"></span>ker van haar verplic<span class=\"_ _2\"></span>hting word<span class=\"_ _2\"></span>t gek<span class=\"_ _2\"></span>weten, of de voor<span class=\"_ _2\"></span>waa<span class=\"_ _2\"></span>rden van ee<span class=\"_ _2\"></span>n bes<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e verplic<span class=\"_ _2\"></span>hting aanzie<span class=\"_ _2\"></span>nlijke wijziging<span class=\"_ _2\"></span>en ond<span class=\"_ _2\"></span>ergaan<span class=\"_ _2\"></span>, wordt ee<span class=\"_ _2\"></span>n derg<span class=\"_ _2\"></span>elijke ruil of wijziging beh<span class=\"_ _2\"></span>andel<span class=\"_ _2\"></span>d als ee<span class=\"_ _2\"></span>n uitbo<span class=\"_ _2\"></span>ekin<span class=\"_ _2\"></span>g van de oor<span class=\"_ _2\"></span>spronkelijke verplic<span class=\"_ _2\"></span>hting en d<span class=\"_ _2\"></span>e boe<span class=\"_ _2\"></span>king van e<span class=\"_ _2\"></span>en nieuwe ver<span class=\"_ _2\"></span>plichtin<span class=\"_ _2\"></span>g en word<span class=\"_ _2\"></span>t het versc<span class=\"_ _2\"></span>hil tusse<span class=\"_ _2\"></span>n de resp<span class=\"_ _2\"></span>ectieve be<span class=\"_ _2\"></span>drage<span class=\"_ _2\"></span>n opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en in de res<span class=\"_ _2\"></span>ultatenrekening.De voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>waarden zijn a<span class=\"_ _2\"></span>anzienlijk ver<span class=\"_ _2\"></span>schille<span class=\"_ _2\"></span>nd wanne<span class=\"_ _2\"></span>er de verdisc<span class=\"_ _2\"></span>onteerde h<span class=\"_ _2\"></span>uidige wa<span class=\"_ _2\"></span>arde van de kass<span class=\"_ _2\"></span>tromen krach<span class=\"_ _2\"></span>tens de nieuwe voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>waarden, i<span class=\"_ _2\"></span>nclusie<span class=\"_ _2\"></span>f eventuele beta<span class=\"_ _2\"></span>alde verg<span class=\"_ _2\"></span>oed<span class=\"_ _2\"></span>ingen n<span class=\"_ _2\"></span>a af<span class=\"_ _2\"></span>trek van eventue<span class=\"_ _2\"></span>le ont<span class=\"_ _2\"></span>vange<span class=\"_ _2\"></span>n en verdisc<span class=\"_ _2\"></span>onteerde ve<span class=\"_ _2\"></span>rgoe<span class=\"_ _2\"></span>dinge<span class=\"_ _2\"></span>n gebr<span class=\"_ _2\"></span>uik makend van de oo<span class=\"_ _2\"></span>rspronkelijke ef<span class=\"_ _2\"></span>fectieve intres<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>voet, mins<span class=\"_ _2\"></span>tens tien proc<span class=\"_ _2\"></span>ent versc<span class=\"_ _2\"></span>hilt van de verdis<span class=\"_ _2\"></span>conteerd<span class=\"_ _2\"></span>e huidig<span class=\"_ _2\"></span>e waarde van de resteren<span class=\"_ _2\"></span>de kass<span class=\"_ _2\"></span>tromen van de o<span class=\"_ _2\"></span>orspro<span class=\"_ _2\"></span>nkelijk<span class=\"_ _0\"></span>e  financi\u00eb<span class=\"_ _2\"></span>le verplichting.T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.18. V<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>rsch<span class=\"_ _2\"></span>uldi<span class=\"_ _2\"></span>gde en uitg<span class=\"_ _2\"></span>est<span class=\"_ _2\"></span>elde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>ting<span class=\"_ _2\"></span>enDe b<span class=\"_ _2\"></span>elastin<span class=\"_ _2\"></span>guitg<span class=\"_ _2\"></span>aven voor de pe<span class=\"_ _2\"></span>riod<span class=\"_ _2\"></span>e omvat<span class=\"_ _2\"></span>ten versch<span class=\"_ _2\"></span>uldigd<span class=\"_ _2\"></span>e en uit<span class=\"_ _2\"></span>gestel<span class=\"_ _2\"></span>de bel<span class=\"_ _2\"></span>asting<span class=\"_ _2\"></span>en. De b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingen worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in de resul<span class=\"_ _2\"></span>tatenrekening, b<span class=\"_ _2\"></span>ehalve wannee<span class=\"_ _2\"></span>r ze betrekk<span class=\"_ _2\"></span>ing he<span class=\"_ _2\"></span>bbe<span class=\"_ _2\"></span>n op pos<span class=\"_ _2\"></span>ten die op<span class=\"_ _2\"></span>genom<span class=\"_ _2\"></span>en zijn in \u2018Ni<span class=\"_ _2\"></span>et<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>erealis<span class=\"_ _2\"></span>eerde re<span class=\"_ _2\"></span>sultaten\u2019 of rech<span class=\"_ _2\"></span>tstreeks in \u2018Eigen ve<span class=\"_ _2\"></span>rmog<span class=\"_ _2\"></span>en\u2019<span class=\"_ _24\"></span>. In d<span class=\"_ _2\"></span>it geval worde<span class=\"_ _2\"></span>n de be<span class=\"_ _2\"></span>lasting<span class=\"_ _2\"></span>en oo<span class=\"_ _2\"></span>k opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en resp<span class=\"_ _2\"></span>ectievelij<span class=\"_ _2\"></span>k in \u2018Niet-g<span class=\"_ _2\"></span>erealis<span class=\"_ _2\"></span>eerde re<span class=\"_ _2\"></span>sultaten\u2019 of rechts<span class=\"_ _2\"></span>treeks in \u2018Eigen ve<span class=\"_ _2\"></span>rmog<span class=\"_ _2\"></span>en\u2019<span class=\"_ _24\"></span>.De vers<span class=\"_ _2\"></span>chuldi<span class=\"_ _2\"></span>gde inkomstenb<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>ting wordt b<span class=\"_ _2\"></span>erekend op basis van d<span class=\"_ _2\"></span>e bela<span class=\"_ _2\"></span>stingwet<span class=\"_ _2\"></span>ten die u<span class=\"_ _2\"></span>itgevaardi<span class=\"_ _2\"></span>gd of inhou<span class=\"_ _2\"></span>delijk ui<span class=\"_ _2\"></span>tgevaardig<span class=\"_ _2\"></span>d op de b<span class=\"_ _2\"></span>alansda<span class=\"_ _2\"></span>tum in de land<span class=\"_ _2\"></span>en waar de en<span class=\"_ _2\"></span>titeiten van de groe<span class=\"_ _2\"></span>p actief zijn e<span class=\"_ _2\"></span>n belas<span class=\"_ _2\"></span>tbare inkomsten gene<span class=\"_ _2\"></span>reren. In overee<span class=\"_ _2\"></span>nstemmin<span class=\"_ _2\"></span>g met para<span class=\"_ _2\"></span>graaf 46 van IAS 12 \u2018Inkomstenbel<span class=\"_ _2\"></span>astinge<span class=\"_ _2\"></span>n\u2019<span class=\"_ _24\"></span>, evalue<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>t h<span class=\"_ _2\"></span>et mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt op pe<span class=\"_ _2\"></span>riodi<span class=\"_ _2\"></span>eke basis posi<span class=\"_ _2\"></span>ties aan<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men in bel<span class=\"_ _2\"></span>astinga<span class=\"_ _2\"></span>angi<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>ten met b<span class=\"_ _2\"></span>etrekkin<span class=\"_ _2\"></span>g tot situaties wa<span class=\"_ _2\"></span>arin de toepas<span class=\"_ _2\"></span>selijke bel<span class=\"_ _2\"></span>astingre<span class=\"_ _2\"></span>gelg<span class=\"_ _2\"></span>eving aan in<span class=\"_ _2\"></span>terpretatie onde<span class=\"_ _2\"></span>rhevig is<span class=\"_ _2\"></span>. Ze legt waa<span class=\"_ _2\"></span>r gepas<span class=\"_ _2\"></span>t voor<span class=\"_ _2\"></span>zienin<span class=\"_ _2\"></span>gen aan o<span class=\"_ _2\"></span>p basis van de b<span class=\"_ _2\"></span>edra<span class=\"_ _2\"></span>gen die ver<span class=\"_ _2\"></span>wa<span class=\"_ _2\"></span>cht be<span class=\"_ _2\"></span>taald zulle<span class=\"_ _2\"></span>n moe<span class=\"_ _2\"></span>ten worden a<span class=\"_ _2\"></span>an de be<span class=\"_ _2\"></span>lasting<span class=\"_ _2\"></span>autori<span class=\"_ _2\"></span>teiten. Deze evaluatie wordt gema<span class=\"_ _2\"></span>ak<span class=\"_ _2\"></span>t voor b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tbare pe<span class=\"_ _2\"></span>riode<span class=\"_ _2\"></span>s die op<span class=\"_ _2\"></span>en zijn voo<span class=\"_ _2\"></span>r audit door d<span class=\"_ _2\"></span>e bevoe<span class=\"_ _2\"></span>gde ins<span class=\"_ _2\"></span>tanties<span class=\"_ _2\"></span>.Uitge<span class=\"_ _2\"></span>stelde in<span class=\"_ _2\"></span>komstenbelas<span class=\"_ _2\"></span>tinge<span class=\"_ _2\"></span>n worden vol<span class=\"_ _2\"></span>gens de balans<span class=\"_ _2\"></span>metho<span class=\"_ _2\"></span>de voor tijd<span class=\"_ _2\"></span>elijke verschill<span class=\"_ _2\"></span>en die onts<span class=\"_ _2\"></span>taan tussen d<span class=\"_ _2\"></span>e fiscal<span class=\"_ _2\"></span>e basis van ac<span class=\"_ _2\"></span>tiva en verplic<span class=\"_ _2\"></span>htinge<span class=\"_ _2\"></span>n en hun bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde o<span class=\"_ _2\"></span>pgen<span class=\"_ _2\"></span>omen i<span class=\"_ _2\"></span>n de gec<span class=\"_ _2\"></span>onsol<span class=\"_ _2\"></span>idee<span class=\"_ _2\"></span>rde jaarrekening<span class=\"_ _2\"></span>. De uit<span class=\"_ _2\"></span>gesteld<span class=\"_ _2\"></span>e inkomstenbe<span class=\"_ _2\"></span>lasting<span class=\"_ _2\"></span>en worden e<span class=\"_ _2\"></span>chter niet ge<span class=\"_ _2\"></span>bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>t wanne<span class=\"_ _2\"></span>er zij onts<span class=\"_ _2\"></span>taan ui<span class=\"_ _2\"></span>t de aanvankelijke opname van ee<span class=\"_ _2\"></span>n actief of verp<span class=\"_ _2\"></span>lichting i<span class=\"_ _2\"></span>n een an<span class=\"_ _2\"></span>dere transa<span class=\"_ _2\"></span>ctie dan e<span class=\"_ _2\"></span>en be<span class=\"_ _2\"></span>drijf<span class=\"_ _2\"></span>scomb<span class=\"_ _2\"></span>inatie die op het o<span class=\"_ _2\"></span>genb<span class=\"_ _2\"></span>lik van de transa<span class=\"_ _2\"></span>ctie gee<span class=\"_ _2\"></span>n impac<span class=\"_ _2\"></span>t heef<span class=\"_ _6\"></span>t op het b<span class=\"_ _2\"></span>oekh<span class=\"_ _2\"></span>oudkun<span class=\"_ _2\"></span>dige of b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tbare winst of ver<span class=\"_ _2\"></span>lies. D<span class=\"_ _2\"></span>e uitg<span class=\"_ _2\"></span>estelde i<span class=\"_ _2\"></span>nkomstenbela<span class=\"_ _2\"></span>stinge<span class=\"_ _2\"></span>n worden b<span class=\"_ _2\"></span>epaa<span class=\"_ _2\"></span>ld geb<span class=\"_ _2\"></span>ruik makend van de b<span class=\"_ _2\"></span>elastin<span class=\"_ _2\"></span>gtari<span class=\"_ _2\"></span>even (<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>n wet<span class=\"_ _2\"></span>ten) die op de balans<span class=\"_ _2\"></span>datum ui<span class=\"_ _2\"></span>tgevaardigd of in<span class=\"_ _2\"></span>houd<span class=\"_ _2\"></span>elijk ui<span class=\"_ _2\"></span>tgevaardigd zi<span class=\"_ _2\"></span>jn en waar<span class=\"_ _2\"></span>van ver<span class=\"_ _2\"></span>wac<span class=\"_ _2\"></span>ht wordt d<span class=\"_ _2\"></span>at ze van t<span class=\"_ _1a\"></span>oep<span class=\"_ _2\"></span>assing zull<span class=\"_ _2\"></span>en zijn wannee<span class=\"_ _2\"></span>r het ac<span class=\"_ _2\"></span>tief waarop de b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tinglatentie b<span class=\"_ _2\"></span>etrekkin<span class=\"_ _2\"></span>g heef<span class=\"_ _6\"></span>t, gerea<span class=\"_ _2\"></span>liseerd wo<span class=\"_ _2\"></span>rdt of de ui<span class=\"_ _2\"></span>tges<span class=\"_ _2\"></span>telde b<span class=\"_ _2\"></span>elastin<span class=\"_ _2\"></span>gschul<span class=\"_ _2\"></span>d wordt afg<span class=\"_ _2\"></span>ewikkeld.Uitge<span class=\"_ _2\"></span>stelde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingvorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n worden e<span class=\"_ _2\"></span>nkel opge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n wannee<span class=\"_ _2\"></span>r het waars<span class=\"_ _2\"></span>chijnlij<span class=\"_ _2\"></span>k is dat er toekomstig<span class=\"_ _2\"></span>e bela<span class=\"_ _2\"></span>stbare winst b<span class=\"_ _2\"></span>esc<span class=\"_ _2\"></span>hikbaa<span class=\"_ _2\"></span>r zal zijn waarm<span class=\"_ _2\"></span>ee de tijd<span class=\"_ _2\"></span>elijke verschill<span class=\"_ _2\"></span>en kunnen wo<span class=\"_ _2\"></span>rden verre<span class=\"_ _2\"></span>kend.Uitge<span class=\"_ _2\"></span>stelde in<span class=\"_ _2\"></span>komstenbelas<span class=\"_ _2\"></span>tinge<span class=\"_ _2\"></span>n worden voo<span class=\"_ _2\"></span>rzie<span class=\"_ _2\"></span>n voor tijdeli<span class=\"_ _2\"></span>jke v<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>rschill<span class=\"_ _2\"></span>en die voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>vlo<span class=\"_ _2\"></span>eien ui<span class=\"_ _2\"></span>t investering<span class=\"_ _2\"></span>en in doc<span class=\"_ _2\"></span>hteronder<span class=\"_ _2\"></span>nemin<span class=\"_ _2\"></span>gen en de<span class=\"_ _2\"></span>elne<span class=\"_ _2\"></span>minge<span class=\"_ _2\"></span>n, tenzij de groep de volle<span class=\"_ _2\"></span>dige c<span class=\"_ _2\"></span>ontrole h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t over h<span class=\"_ _2\"></span>et mome<span class=\"_ _2\"></span>nt waarop he<span class=\"_ _2\"></span>t tijdeli<span class=\"_ _2\"></span>jke v<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>rschil wo<span class=\"_ _2\"></span>rdt terug<span class=\"_ _2\"></span>geb<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>t e<span class=\"_ _2\"></span>n het waars<span class=\"_ _2\"></span>chijnlijk is dat het tij<span class=\"_ _2\"></span>delijk ver<span class=\"_ _2\"></span>schil niet i<span class=\"_ _2\"></span>n de nabij<span class=\"_ _2\"></span>e toekomst zal worde<span class=\"_ _2\"></span>n teruggeboekt.Uitge<span class=\"_ _2\"></span>stelde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingvorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n en -<span class=\"_ _2\"></span>schuld<span class=\"_ _2\"></span>en worde<span class=\"_ _2\"></span>n ges<span class=\"_ _2\"></span>alde<span class=\"_ _2\"></span>erd als er e<span class=\"_ _2\"></span>en wet<span class=\"_ _2\"></span>telijk afdwin<span class=\"_ _2\"></span>gbaar rec<span class=\"_ _2\"></span>ht be<span class=\"_ _2\"></span>staat om versc<span class=\"_ _2\"></span>huldig<span class=\"_ _2\"></span>de be<span class=\"_ _2\"></span>lasting<span class=\"_ _2\"></span>vorderin<span class=\"_ _2\"></span>gen te sal<span class=\"_ _2\"></span>deren tegen vers<span class=\"_ _2\"></span>chuldi<span class=\"_ _2\"></span>gde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingschul<span class=\"_ _2\"></span>den en wan<span class=\"_ _2\"></span>neer d<span class=\"_ _2\"></span>e uitg<span class=\"_ _2\"></span>estelde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingvord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en en -<span class=\"_ _2\"></span>schul<span class=\"_ _2\"></span>den b<span class=\"_ _2\"></span>etrekkin<span class=\"_ _2\"></span>g heb<span class=\"_ _2\"></span>ben op i<span class=\"_ _2\"></span>nkomstenbela<span class=\"_ _2\"></span>stinge<span class=\"_ _2\"></span>n geheven d<span class=\"_ _2\"></span>oor dezelfd<span class=\"_ _2\"></span>e bel<span class=\"_ _2\"></span>astinga<span class=\"_ _2\"></span>utoriteit o<span class=\"_ _2\"></span>p of<span class=\"_ _2\"></span>wel de b<span class=\"_ _2\"></span>elastb<span class=\"_ _2\"></span>are entitei<span class=\"_ _2\"></span>t of versch<span class=\"_ _2\"></span>illend<span class=\"_ _2\"></span>e bela<span class=\"_ _2\"></span>stbare enti<span class=\"_ _2\"></span>teiten wanne<span class=\"_ _2\"></span>er er ee<span class=\"_ _2\"></span>n intentie be<span class=\"_ _2\"></span>staat o<span class=\"_ _2\"></span>m de sal<span class=\"_ _2\"></span>di op net<span class=\"_ _2\"></span>to basis te veref<span class=\"_ _2\"></span>fen<span class=\"_ _2\"></span>en. Uitge<span class=\"_ _2\"></span>stelde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingen wo<span class=\"_ _2\"></span>rden niet ve<span class=\"_ _2\"></span>rdiscon<span class=\"_ _2\"></span>teerd.IFRIC 23 \u2018Onzekerheid over fis<span class=\"_ _2\"></span>cale b<span class=\"_ _2\"></span>ehan<span class=\"_ _2\"></span>deling<span class=\"_ _2\"></span>en van inkomsten\u2019<span class=\"_ _24\"></span>. D<span class=\"_ _2\"></span>eze int<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>rpretatie ve<span class=\"_ _2\"></span>rduideli<span class=\"_ _2\"></span>jk<span class=\"_ _2\"></span>t de bo<span class=\"_ _2\"></span>ekho<span class=\"_ _2\"></span>udkundi<span class=\"_ _2\"></span>ge ver<span class=\"_ _2\"></span>werk<span class=\"_ _2\"></span>ing voor o<span class=\"_ _2\"></span>nzekerhede<span class=\"_ _2\"></span>n inzake inkomstenbe<span class=\"_ _2\"></span>lasting<span class=\"_ _2\"></span>en. De in<span class=\"_ _2\"></span>terpretatie mo<span class=\"_ _2\"></span>et worde<span class=\"_ _2\"></span>n toege<span class=\"_ _2\"></span>past op d<span class=\"_ _2\"></span>e bep<span class=\"_ _2\"></span>aling van de b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tbare wins<span class=\"_ _2\"></span>t (het bel<span class=\"_ _2\"></span>astbare verl<span class=\"_ _2\"></span>ies)<span class=\"_ _0\"></span>, b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tbare basis<span class=\"_ _2\"></span>, niet<span class=\"_ _1a\"></span>- gec<span class=\"_ _2\"></span>ompe<span class=\"_ _2\"></span>nsee<span class=\"_ _2\"></span>rde fiscal<span class=\"_ _2\"></span>e verliezen, ong<span class=\"_ _2\"></span>ebru<span class=\"_ _2\"></span>ik<span class=\"_ _2\"></span>te belas<span class=\"_ _2\"></span>tingkre<span class=\"_ _2\"></span>dieten en bel<span class=\"_ _2\"></span>astingvo<span class=\"_ _2\"></span>eten, wannee<span class=\"_ _2\"></span>r er onzekerhei<span class=\"_ _2\"></span>d bes<span class=\"_ _2\"></span>taat over het feit of de b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>ting op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men do<span class=\"_ _2\"></span>or een G<span class=\"_ _2\"></span>roep aa<span class=\"_ _2\"></span>nvaard zal worden d<span class=\"_ _2\"></span>oor de b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingau<span class=\"_ _2\"></span>toriteit. Ze wordt toe<span class=\"_ _2\"></span>gepa<span class=\"_ _2\"></span>st op zowel verschul<span class=\"_ _2\"></span>digd<span class=\"_ _2\"></span>e als uitg<span class=\"_ _2\"></span>esteld<span class=\"_ _2\"></span>e belas<span class=\"_ _2\"></span>tinge<span class=\"_ _2\"></span>n wannee<span class=\"_ _2\"></span>r er onzekerheid b<span class=\"_ _2\"></span>estaa<span class=\"_ _2\"></span>t over de belastin<span class=\"_ _2\"></span>gposi<span class=\"_ _2\"></span>tie van een Groe<span class=\"_ _2\"></span>p. De gro<span class=\"_ _2\"></span>ep heef<span class=\"_ _6\"></span>t een g<span class=\"_ _2\"></span>edetai<span class=\"_ _2\"></span>lleerd<span class=\"_ _2\"></span>e inscha<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ting gem<span class=\"_ _2\"></span>aak<span class=\"_ _2\"></span>t van alle b<span class=\"_ _2\"></span>elastin<span class=\"_ _2\"></span>gonzekerhed<span class=\"_ _2\"></span>en binn<span class=\"_ _2\"></span>en de groe<span class=\"_ _2\"></span>p die de vol<span class=\"_ _2\"></span>gend<span class=\"_ _2\"></span>e implic<span class=\"_ _2\"></span>aties he<span class=\"_ _2\"></span>bbe<span class=\"_ _2\"></span>n voor de b<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>houd<span class=\"_ _2\"></span>kundig<span class=\"_ _2\"></span>e princ<span class=\"_ _2\"></span>ipes: a. <span class=\"_ _0\"></span>De gro<span class=\"_ _2\"></span>ep hee<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>t be<span class=\"_ _2\"></span>slist of ha<span class=\"_ _2\"></span>ar onzekere bel<span class=\"_ _2\"></span>astingp<span class=\"_ _2\"></span>ositie<span class=\"_ _2\"></span>s indiv<span class=\"_ _2\"></span>idue<span class=\"_ _2\"></span>el of gezame<span class=\"_ _2\"></span>nlijk in aanme<span class=\"_ _2\"></span>rkin<span class=\"_ _2\"></span>g moeten word<span class=\"_ _2\"></span>en gen<span class=\"_ _2\"></span>omen, g<span class=\"_ _2\"></span>ebase<span class=\"_ _2\"></span>erd op welke benad<span class=\"_ _2\"></span>ering d<span class=\"_ _2\"></span>e be<span class=\"_ _2\"></span>ste voorsp<span class=\"_ _2\"></span>elling<span class=\"_ _2\"></span>en versc<span class=\"_ _2\"></span>haf<span class=\"_ _2\"></span>te van het op<span class=\"_ _2\"></span>losse<span class=\"_ _2\"></span>n van de onzekerhed<span class=\"_ _2\"></span>en met d<span class=\"_ _2\"></span>e belastingautoriteit; b. <span class=\"_ _24\"></span><span class=\"ls0 ws0\">De gro<span class=\"_ _2\"></span>ep is er<span class=\"_ _2\"></span>van ui<span class=\"_ _2\"></span>tgeg<span class=\"_ _2\"></span>aan dat de b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingau<span class=\"_ _2\"></span>toriteit </span>de po<span class=\"_ _2\"></span>sitie zal o<span class=\"_ _2\"></span>nder<span class=\"_ _2\"></span>zoeken (indi<span class=\"_ _2\"></span>en ze gema<span class=\"_ _2\"></span>chtigd is dit te doe<span class=\"_ _2\"></span>n) en volledig<span class=\"_ _2\"></span>e k<span class=\"_ _1a\"></span>ennis za<span class=\"_ _2\"></span>l hebb<span class=\"_ _2\"></span>en van alle relevante informatie; c. <span class=\"_ _0\"></span><span class=\"ls0 ws0\">De gro<span class=\"_ _2\"></span>ep heef<span class=\"_ _6\"></span>t geval pe<span class=\"_ _2\"></span>r geval bes<span class=\"_ _2\"></span>list om ee<span class=\"_ _2\"></span>n </span>onzekere belas<span class=\"_ _2\"></span>tingpo<span class=\"_ _2\"></span>sitie (groep van onzekere bel<span class=\"_ _2\"></span>astingp<span class=\"_ _2\"></span>ositie<span class=\"_ _2\"></span>s) op t<span class=\"_ _1a\"></span>e nem<span class=\"_ _2\"></span>en geb<span class=\"_ _2\"></span>ruik makend van of<span class=\"_ _2\"></span>wel het m<span class=\"_ _2\"></span>ees<span class=\"_ _2\"></span>t waarsch<span class=\"_ _2\"></span>ijnlijke bedra<span class=\"_ _2\"></span>g of de ver<span class=\"_ _2\"></span>wachte waarde, afh<span class=\"_ _2\"></span>ankelijk van wat geda<span class=\"_ _2\"></span>cht word<span class=\"_ _2\"></span>t een b<span class=\"_ _2\"></span>etere voorsp<span class=\"_ _2\"></span>ellin<span class=\"_ _2\"></span>g op te leveren voor h<span class=\"_ _2\"></span>et oplo<span class=\"_ _2\"></span>ssen van elke (<span class=\"_ _0\"></span>gro<span class=\"_ _2\"></span>ep van) onzek<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>re belas<span class=\"_ _2\"></span>tingp<span class=\"_ _2\"></span>ositie(s<span class=\"_ _0\"></span>) o<span class=\"_ _2\"></span>m de waarsc<span class=\"_ _2\"></span>hijnlijkh<span class=\"_ _2\"></span>eid van ee<span class=\"_ _2\"></span>n aanpas<span class=\"_ _2\"></span>sing ui<span class=\"_ _2\"></span>tgevoerd na onde<span class=\"_ _2\"></span>rzoe<span class=\"_ _2\"></span>k te weerspi<span class=\"_ _2\"></span>egel<span class=\"_ _2\"></span>en. T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.19<span class=\"_ _0\"></span>. V<span class=\"_ _0\"></span>oo<span class=\"_ _2\"></span>rzie<span class=\"_ _2\"></span>ning<span class=\"_ _2\"></span>enV<span class=\"_ _0\"></span>oo<span class=\"_ _2\"></span>rzie<span class=\"_ _2\"></span>ninge<span class=\"_ _2\"></span>n voor he<span class=\"_ _2\"></span>rstruc<span class=\"_ _2\"></span>turerings<span class=\"_ _2\"></span>kosten, juridisch<span class=\"_ _2\"></span>e claims, s<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>vic<span class=\"_ _2\"></span>egara<span class=\"_ _2\"></span>nties en c<span class=\"_ _2\"></span>ompe<span class=\"_ _2\"></span>nsatieverp<span class=\"_ _2\"></span>lichting<span class=\"_ _2\"></span>en worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n wannee<span class=\"_ _2\"></span>r de groep e<span class=\"_ _2\"></span>en be<span class=\"_ _2\"></span>staa<span class=\"_ _2\"></span>nde in rechte afdwin<span class=\"_ _2\"></span>gbare of feitelijke verpli<span class=\"_ _2\"></span>chting he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t ten gevolge van ge<span class=\"_ _2\"></span>beur<span class=\"_ _6\"></span>tenissen in h<span class=\"_ _2\"></span>et verle<span class=\"_ _2\"></span>den, he<span class=\"_ _2\"></span>t waarsc<span class=\"_ _2\"></span>hijnlijk is dat e<span class=\"_ _2\"></span>en ui<span class=\"_ _2\"></span>tstroom van mid<span class=\"_ _2\"></span>dele<span class=\"_ _2\"></span>n vereist zal zijn om d<span class=\"_ _2\"></span>e verplic<span class=\"_ _2\"></span>hting af te wikkelen en h<span class=\"_ _2\"></span>et be<span class=\"_ _2\"></span>drag op be<span class=\"_ _2\"></span>trouwbare wijze kan word<span class=\"_ _2\"></span>en ges<span class=\"_ _2\"></span>chat. Er worden gee<span class=\"_ _2\"></span>n voor<span class=\"_ _2\"></span>ziening<span class=\"_ _2\"></span>en op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men voor toe<span class=\"_ _2\"></span>komstige bedrij<span class=\"_ _2\"></span>fsverliez<span class=\"_ _0\"></span>en.Wanneer er s<span class=\"_ _2\"></span>prake is van een aantal g<span class=\"_ _2\"></span>elijkaard<span class=\"_ _2\"></span>ige verplic<span class=\"_ _2\"></span>htinge<span class=\"_ _2\"></span>n, wordt de c<span class=\"_ _2\"></span>ategor<span class=\"_ _2\"></span>ie van verplic<span class=\"_ _2\"></span>htingen in haar ge<span class=\"_ _2\"></span>hee<span class=\"_ _2\"></span>l bes<span class=\"_ _2\"></span>chouwd o<span class=\"_ _2\"></span>m te bepal<span class=\"_ _2\"></span>en of het waar<span class=\"_ _2\"></span>schijnli<span class=\"_ _2\"></span>jk is dat ee<span class=\"_ _2\"></span>n uitstro<span class=\"_ _2\"></span>om van midd<span class=\"_ _2\"></span>elen vereis<span class=\"_ _2\"></span>t zal zijn om de verp<span class=\"_ _2\"></span>lichting<span class=\"_ _2\"></span>en af te wikkelen. Een voor<span class=\"_ _2\"></span>zienin<span class=\"_ _2\"></span>g wordt opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en zelfs al<span class=\"_ _2\"></span>s de waarsc<span class=\"_ _2\"></span>hijnlijk<span class=\"_ _2\"></span>heid van ee<span class=\"_ _2\"></span>n uitstro<span class=\"_ _2\"></span>om met b<span class=\"_ _2\"></span>etrekkin<span class=\"_ _2\"></span>g tot \u00e9\u00e9n van de items in d<span class=\"_ _2\"></span>ezelfde categ<span class=\"_ _2\"></span>orie van verplic<span class=\"_ _2\"></span>htingen k<span class=\"_ _2\"></span>lein is.V<span class=\"_ _0\"></span>oo<span class=\"_ _2\"></span>rzie<span class=\"_ _2\"></span>ninge<span class=\"_ _2\"></span>n worden b<span class=\"_ _2\"></span>erekend tege<span class=\"_ _2\"></span>n de cont<span class=\"_ _2\"></span>ante waarde van de be<span class=\"_ _2\"></span>ste schat<span class=\"_ _2\"></span>tin<span class=\"_ _2\"></span>g van het mana<span class=\"_ _2\"></span>gem<span class=\"_ _2\"></span>ent van de kosten vereist om d<span class=\"_ _2\"></span>e huidig<span class=\"_ _2\"></span>e verplic<span class=\"_ _2\"></span>hting af te wikkelen o<span class=\"_ _2\"></span>p het einde van d<span class=\"_ _2\"></span>e versla<span class=\"_ _2\"></span>gperi<span class=\"_ _2\"></span>ode. D<span class=\"_ _2\"></span>e disco<span class=\"_ _2\"></span>nteringsvoet d<span class=\"_ _2\"></span>ie wordt g<span class=\"_ _2\"></span>ebrui<span class=\"_ _2\"></span>k<span class=\"_ _2\"></span>t om de co<span class=\"_ _2\"></span>ntante waarde te be<span class=\"_ _2\"></span>palen is e<span class=\"_ _2\"></span>en disco<span class=\"_ _2\"></span>nteringsvoe<span class=\"_ _2\"></span>t v\u00f3\u00f3r be<span class=\"_ _2\"></span>lasting<span class=\"_ _2\"></span>en die e<span class=\"_ _2\"></span>en afspie<span class=\"_ _2\"></span>gelin<span class=\"_ _2\"></span>g is van de huidi<span class=\"_ _2\"></span>ge mark<span class=\"_ _6\"></span>tbeo<span class=\"_ _2\"></span>ordelin<span class=\"_ _2\"></span>gen van de tijd<span class=\"_ _2\"></span>swaarde van geld e<span class=\"_ _2\"></span>n de sp<span class=\"_ _2\"></span>ecifi<span class=\"_ _2\"></span>eke risico\u2019<span class=\"_ _0\"></span>s van de verp<span class=\"_ _2\"></span>lichting. D<span class=\"_ _2\"></span>e toenam<span class=\"_ _2\"></span>e van de voor<span class=\"_ _2\"></span>zienin<span class=\"_ _2\"></span>g als gevolg van het ve<span class=\"_ _2\"></span>rstrijken van tijd wordt o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n als intrestu<span class=\"_ _2\"></span>itgave.T<span class=\"_ _24\"></span>oelichting 1.<span class=\"_ _2\"></span>20. P<span class=\"_ _0\"></span>ersoneels<span class=\"_ _2\"></span>-beloningenPensioenverplichtingenIAS 19 ondersc<span class=\"_ _2\"></span>heid<span class=\"_ _2\"></span>t t<span class=\"_ _2\"></span>wee t<span class=\"_ _2\"></span>ype<span class=\"_ _2\"></span>s van regel<span class=\"_ _2\"></span>ingen b<span class=\"_ _2\"></span>etref<span class=\"_ _2\"></span>fen<span class=\"_ _2\"></span>de vergo<span class=\"_ _2\"></span>eding<span class=\"_ _2\"></span>en na ui<span class=\"_ _2\"></span>tdienst<span class=\"_ _2\"></span>tredi<span class=\"_ _2\"></span>ng:T<span class=\"_ _24\"></span>o<span class=\"_ _2\"></span>eg<span class=\"_ _2\"></span>ezegde<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>bijdrag<span class=\"_ _2\"></span>ereg<span class=\"_ _2\"></span>elinge<span class=\"_ _2\"></span>n of \u2018<span class=\"_ _0\"></span>de<span class=\"_ _2\"></span>fined c<span class=\"_ _2\"></span>ontribu<span class=\"_ _2\"></span>tion plans\u2019 (D<span class=\"_ _2\"></span>C<span class=\"_ _2\"></span>-p<span class=\"_ _2\"></span>lanne<span class=\"_ _2\"></span>n<span class=\"_ _1a\"></span>) zijn rege<span class=\"_ _2\"></span>linge<span class=\"_ _2\"></span>n betref<span class=\"_ _2\"></span>fen<span class=\"_ _2\"></span>de vergo<span class=\"_ _2\"></span>edin<span class=\"_ _2\"></span>g na uitdie<span class=\"_ _2\"></span>nst<span class=\"_ _2\"></span>tredin<span class=\"_ _2\"></span>g waarbij e<span class=\"_ _2\"></span>en ond<span class=\"_ _2\"></span>erne<span class=\"_ _2\"></span>ming vaste bijdrag<span class=\"_ _2\"></span>en be<span class=\"_ _2\"></span>taalt in e<span class=\"_ _2\"></span>en af<span class=\"_ _2\"></span>zonder<span class=\"_ _2\"></span>lijke entiteit (een fonds of groepsve<span class=\"_ _2\"></span>rzekerings<span class=\"_ _2\"></span>contrac<span class=\"_ _2\"></span>t) en geen in re<span class=\"_ _2\"></span>chte afdwingba<span class=\"_ _2\"></span>re of feitelijke verplich<span class=\"_ _2\"></span>ting hee<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>t om verde<span class=\"_ _2\"></span>re bijdrag<span class=\"_ _2\"></span>en te beta<span class=\"_ _2\"></span>len indi<span class=\"_ _2\"></span>en het fon<span class=\"_ _2\"></span>ds niet over vold<span class=\"_ _2\"></span>oend<span class=\"_ _2\"></span>e activa b<span class=\"_ _2\"></span>eschik<span class=\"_ _6\"></span>t om alle p<span class=\"_ _2\"></span>erso<span class=\"_ _2\"></span>nee<span class=\"_ _2\"></span>lsbel<span class=\"_ _2\"></span>oning<span class=\"_ _2\"></span>en te betale<span class=\"_ _2\"></span>n die verba<span class=\"_ _2\"></span>nd houd<span class=\"_ _2\"></span>en met we<span class=\"_ _2\"></span>rkne<span class=\"_ _2\"></span>mers<span class=\"_ _2\"></span>presta<span class=\"_ _2\"></span>ties in de hui<span class=\"_ _2\"></span>dige of vorige p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>des;T<span class=\"_ _24\"></span>o<span class=\"_ _2\"></span>eg<span class=\"_ _2\"></span>ezegde<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>pens<span class=\"_ _2\"></span>ioenre<span class=\"_ _2\"></span>gelin<span class=\"_ _2\"></span>gen of \u2018defined b<span class=\"_ _2\"></span>enefi<span class=\"_ _2\"></span>t plans\u2019 (D<span class=\"_ _2\"></span>B-<span class=\"_ _2\"></span>pl<span class=\"_ _2\"></span>annen) zijn alle and<span class=\"_ _2\"></span>ere rege<span class=\"_ _2\"></span>linge<span class=\"_ _2\"></span>n betref<span class=\"_ _6\"></span>fende vergo<span class=\"_ _2\"></span>edin<span class=\"_ _2\"></span>gen na u<span class=\"_ _2\"></span>itdienst<span class=\"_ _2\"></span>tre<span class=\"_ _2\"></span>ding dan toege<span class=\"_ _0\"></span>zegde<span class=\"_ _2\"></span>-bijdrageregeli<span class=\"_ _1a\"></span>ngen.De enti<span class=\"_ _2\"></span>teiten van de groe<span class=\"_ _2\"></span>p hanteren \u00e9\u00e9<span class=\"_ _2\"></span>n toegezegd pens<span class=\"_ _2\"></span>ioen<span class=\"_ _2\"></span>regelin<span class=\"_ _2\"></span>g voor ee<span class=\"_ _2\"></span>n groep m<span class=\"_ _2\"></span>anage<span class=\"_ _2\"></span>rs en vers<span class=\"_ _2\"></span>chillen<span class=\"_ _2\"></span>de pens<span class=\"_ _2\"></span>ioen<span class=\"_ _2\"></span>regelin<span class=\"_ _2\"></span>gen die wo<span class=\"_ _2\"></span>rden gefi<span class=\"_ _2\"></span>nanci<span class=\"_ _2\"></span>erd doo<span class=\"_ _2\"></span>r beta<span class=\"_ _2\"></span>lingen a<span class=\"_ _2\"></span>an verzekerin<span class=\"_ _2\"></span>gsmaats<span class=\"_ _2\"></span>chapp<span class=\"_ _2\"></span>ijen. G<span class=\"_ _2\"></span>elet op de Bel<span class=\"_ _2\"></span>gische we<span class=\"_ _2\"></span>tgeving di<span class=\"_ _2\"></span>e van toepassin<span class=\"_ _2\"></span>g is op de 2de pens<span class=\"_ _2\"></span>ioen<span class=\"_ _2\"></span>pijler (zogen<span class=\"_ _2\"></span>aamde \u2018<span class=\"_ _2\"></span>Wet V<span class=\"_ _0\"></span>and<span class=\"_ _2\"></span>enbrou<span class=\"_ _2\"></span>cke\u2019)<span class=\"_ _0\"></span>, moe<span class=\"_ _2\"></span>ten alle Belgis<span class=\"_ _2\"></span>che toe<span class=\"_ _2\"></span>gezegde<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>bijdra<span class=\"_ _2\"></span>gere<span class=\"_ _2\"></span>geling<span class=\"_ _2\"></span>en onde<span class=\"_ _2\"></span>r IFRS bes<span class=\"_ _2\"></span>chouwd wo<span class=\"_ _2\"></span>rden als toe<span class=\"_ _2\"></span>gezegde<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>p<span class=\"_ _2\"></span>ensio<span class=\"_ _2\"></span>en<span class=\"_ _2\"></span>- rege<span class=\"_ _2\"></span>lingen<span class=\"_ _2\"></span>. De Wet V<span class=\"_ _0\"></span>ande<span class=\"_ _2\"></span>nbrouc<span class=\"_ _2\"></span>ke bepaal<span class=\"_ _2\"></span>t dat de werkgevers in het ka<span class=\"_ _2\"></span>der van toeg<span class=\"_ _2\"></span>ezegde<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>bijdrag<span class=\"_ _2\"></span>ereg<span class=\"_ _2\"></span>elinge<span class=\"_ _2\"></span>n, een min<span class=\"_ _2\"></span>imumrend<span class=\"_ _2\"></span>emen<span class=\"_ _2\"></span>t van 3,<span class=\"_ _1a\"></span>75<span class=\"_ _0\"></span>% mo<span class=\"_ _2\"></span>eten waarb<span class=\"_ _2\"></span>orgen o<span class=\"_ _2\"></span>p werkne<span class=\"_ _2\"></span>mers<span class=\"_ _2\"></span>bijdrag<span class=\"_ _2\"></span>en en van 3,25% op werkgeversbijd<span class=\"_ _2\"></span>ragen. Kor<span class=\"_ _2\"></span>t voor h<span class=\"_ _2\"></span>et jaarein<span class=\"_ _2\"></span>de van 2015 is er echter e<span class=\"_ _2\"></span>en wijzigin<span class=\"_ _2\"></span>g in de Belg<span class=\"_ _2\"></span>ische wetg<span class=\"_ _2\"></span>eving do<span class=\"_ _2\"></span>orgevoe<span class=\"_ _2\"></span>rd die resul<span class=\"_ _2\"></span>teerde in e<span class=\"_ _2\"></span>en dalin<span class=\"_ _2\"></span>g van het gewaarb<span class=\"_ _2\"></span>orgd<span class=\"_ _2\"></span>e rende<span class=\"_ _2\"></span>ment van 3,25% tot een minimal<span class=\"_ _2\"></span>e rentevoet geba<span class=\"_ _2\"></span>seerd o<span class=\"_ _2\"></span>p de Belg<span class=\"_ _2\"></span>ische ren<span class=\"_ _2\"></span>tevoet op 10 jaar<span class=\"_ _0\"></span>, ma<span class=\"_ _2\"></span>ar binne<span class=\"_ _2\"></span>n de vork van 1,75<span class=\"_ _0\"></span>%<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>3,25%. De nieuwe ren<span class=\"_ _2\"></span>tev<span class=\"_ _1a\"></span>oet (<span class=\"_ _2\"></span>1,7<span class=\"_ _0\"></span>5% per 31 dec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 2022 en pe<span class=\"_ _2\"></span>r 31 decemb<span class=\"_ _2\"></span>er 2021) is van toepassin<span class=\"_ _2\"></span>g voor de ja<span class=\"_ _2\"></span>ren na 2015 op de toekomstige b<span class=\"_ _2\"></span>ijdrag<span class=\"_ _2\"></span>en en oo<span class=\"_ _2\"></span>k op de ge<span class=\"_ _2\"></span>cumule<span class=\"_ _2\"></span>erde bij<span class=\"_ _2\"></span>dragen van h<span class=\"_ _2\"></span>et verle<span class=\"_ _2\"></span>den vanaf 31 decem<span class=\"_ _2\"></span>ber 2015 wannee<span class=\"_ _2\"></span>r het fina<span class=\"_ _2\"></span>ncier<span class=\"_ _2\"></span>ingsor<span class=\"_ _2\"></span>ganisme g<span class=\"_ _2\"></span>een bep<span class=\"_ _2\"></span>aald re<span class=\"_ _2\"></span>sultaa<span class=\"_ _2\"></span>t op de bij<span class=\"_ _2\"></span>dragen kan g<span class=\"_ _2\"></span>arande<span class=\"_ _2\"></span>ren tot de pens<span class=\"_ _2\"></span>ioner<span class=\"_ _2\"></span>ingsl<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>tijd<span class=\"_ _2\"></span>. W<span class=\"_ _1a\"></span>anne<span class=\"_ _2\"></span>er het org<span class=\"_ _2\"></span>anisme e<span class=\"_ _2\"></span>en derg<span class=\"_ _2\"></span>elijk resul<span class=\"_ _2\"></span>taat kan garan<span class=\"_ _2\"></span>deren, b<span class=\"_ _2\"></span>lijven de h<span class=\"_ _2\"></span>istorisch<span class=\"_ _2\"></span>e rentevoeten van toepassi<span class=\"_ _2\"></span>ng.Doo<span class=\"_ _2\"></span>r deze gegaran<span class=\"_ _2\"></span>dee<span class=\"_ _2\"></span>rde minimum<span class=\"_ _2\"></span>rendem<span class=\"_ _2\"></span>enten is de werkgever blo<span class=\"_ _2\"></span>otges<span class=\"_ _2\"></span>teld aan ee<span class=\"_ _2\"></span>n financ<span class=\"_ _2\"></span>ieel ri<span class=\"_ _2\"></span>sico: verdere bij<span class=\"_ _2\"></span>dragen zou<span class=\"_ _2\"></span>den vereis<span class=\"_ _2\"></span>t kunnen zi<span class=\"_ _2\"></span>jn als het rende<span class=\"_ _2\"></span>ment o<span class=\"_ _2\"></span>p de activa nie<span class=\"_ _2\"></span>t voldo<span class=\"_ _2\"></span>ende is o<span class=\"_ _2\"></span>m het minimumvoord<span class=\"_ _2\"></span>eel te be<span class=\"_ _2\"></span>halen d<span class=\"_ _2\"></span>at beta<span class=\"_ _2\"></span>ald mo<span class=\"_ _2\"></span>et worden<span class=\"_ _2\"></span>. De gro<span class=\"_ _2\"></span>ep heef<span class=\"_ _6\"></span>t rege<span class=\"_ _2\"></span>lingen d<span class=\"_ _2\"></span>ie gefinan<span class=\"_ _2\"></span>cierd word<span class=\"_ _2\"></span>en via ver<span class=\"_ _2\"></span>zekeringsc<span class=\"_ _2\"></span>ontracten. D<span class=\"_ _2\"></span>e \u2018projected uni<span class=\"_ _2\"></span>t credi<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>\u2019-metho<span class=\"_ _2\"></span>de is geb<span class=\"_ _2\"></span>ruik<span class=\"_ _2\"></span>t al<span class=\"_ _2\"></span>s actuari<span class=\"_ _2\"></span>\u00eble techni<span class=\"_ _2\"></span>ek voor de waarder<span class=\"_ _2\"></span>ing van de verp<span class=\"_ _2\"></span>lichting u<span class=\"_ _2\"></span>it ho<span class=\"_ _2\"></span>ofde van toegezegd<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>-pens<span class=\"_ _2\"></span>ioen<span class=\"_ _2\"></span>regelin<span class=\"_ _2\"></span>gen. M<span class=\"_ _2\"></span>erk op d<span class=\"_ _2\"></span>at voor de b<span class=\"_ _2\"></span>onusp<span class=\"_ _2\"></span>lanne<span class=\"_ _2\"></span>n een vere<span class=\"_ _2\"></span>envoudig<span class=\"_ _2\"></span>de be<span class=\"_ _2\"></span>nader<span class=\"_ _2\"></span>ing word<span class=\"_ _2\"></span>t toegep<span class=\"_ _2\"></span>ast, aang<span class=\"_ _2\"></span>ezien het niet m<span class=\"_ _2\"></span>oge<span class=\"_ _2\"></span>lijk is om toekomstig<span class=\"_ _2\"></span>e bonus<span class=\"_ _2\"></span>sen (die t<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>ekomstige b<span class=\"_ _2\"></span>ijdrage<span class=\"_ _2\"></span>n defini\u00eb<span class=\"_ _2\"></span>ren) t<span class=\"_ _0\"></span>e vo<span class=\"_ _2\"></span>orsp<span class=\"_ _2\"></span>ellen. De re\u00eb<span class=\"_ _2\"></span>le waarde van d<span class=\"_ _2\"></span>e fondsb<span class=\"_ _2\"></span>eleg<span class=\"_ _2\"></span>ging is g<span class=\"_ _2\"></span>ebase<span class=\"_ _2\"></span>erd op\u00a7 113 van IAS 19 en wordt ge<span class=\"_ _2\"></span>defini<span class=\"_ _2\"></span>eerd als d<span class=\"_ _2\"></span>e contan<span class=\"_ _2\"></span>te waarde van de d<span class=\"_ _2\"></span>oor de ver<span class=\"_ _2\"></span>zekeringsm<span class=\"_ _2\"></span>aatsch<span class=\"_ _2\"></span>appij geg<span class=\"_ _2\"></span>arande<span class=\"_ _2\"></span>erde p<span class=\"_ _2\"></span>ensio<span class=\"_ _2\"></span>enkapi<span class=\"_ _2\"></span>talen (op basis van d<span class=\"_ _2\"></span>e door de ver<span class=\"_ _2\"></span>zekeringsmaa<span class=\"_ _2\"></span>tschap<span class=\"_ _2\"></span>pij vastge<span class=\"_ _2\"></span>stelde ta<span class=\"_ _2\"></span>rieven)<span class=\"_ _0\"></span>. De ge<span class=\"_ _2\"></span>bruik<span class=\"_ _2\"></span>te disc<span class=\"_ _2\"></span>ontering<span class=\"_ _2\"></span>svoet hou<span class=\"_ _2\"></span>dt rekening m<span class=\"_ _2\"></span>et het bel<span class=\"_ _2\"></span>eggi<span class=\"_ _2\"></span>ngsrisi<span class=\"_ _2\"></span>co van finan<span class=\"_ _2\"></span>ci\u00eble ins<span class=\"_ _2\"></span>tellinge<span class=\"_ _2\"></span>n door te ver<span class=\"_ _2\"></span>wijzen naar finan<span class=\"_ _2\"></span>ci\u00eble A-<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>bligati<span class=\"_ _2\"></span>es. Daarom word<span class=\"_ _2\"></span>t een extra versc<span class=\"_ _2\"></span>hil toegevoe<span class=\"_ _2\"></span>gd aan d<span class=\"_ _2\"></span>e disco<span class=\"_ _2\"></span>nteringsvoe<span class=\"_ _2\"></span>t van de verplic<span class=\"_ _2\"></span>hting uit ho<span class=\"_ _2\"></span>ofde van toeg<span class=\"_ _2\"></span>ezegde<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>pens<span class=\"_ _2\"></span>ioenre<span class=\"_ _2\"></span>gelin<span class=\"_ _2\"></span>gen (\u2018defined ben<span class=\"_ _2\"></span>efit p<span class=\"_ _2\"></span>lans\u2019 of DB<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>plann<span class=\"_ _2\"></span>en) dat het versc<span class=\"_ _2\"></span>hil weerg<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t tussen A<span class=\"_ _2\"></span>A-<span class=\"_ _2\"></span>be<span class=\"_ _2\"></span>drij<span class=\"_ _2\"></span>fsob<span class=\"_ _2\"></span>ligaties e<span class=\"_ _2\"></span>n A-<span class=\"_ _2\"></span>bedr<span class=\"_ _2\"></span>ijfs<span class=\"_ _2\"></span>obliga<span class=\"_ _2\"></span>ties. Op 31 dec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 2022 be<span class=\"_ _2\"></span>droeg d<span class=\"_ _2\"></span>eze kloof 125 basisp<span class=\"_ _2\"></span>unten.Andere ver<span class=\"_ _0\"></span>plichtingen na uitdiensttredingDe gro<span class=\"_ _2\"></span>ep heef<span class=\"_ _6\"></span>t gee<span class=\"_ _2\"></span>n andere ver<span class=\"_ _2\"></span>plichtin<span class=\"_ _2\"></span>gen na uitdienst<span class=\"_ _2\"></span>treding.OntslagvergoedingenOntsla<span class=\"_ _2\"></span>gvergo<span class=\"_ _2\"></span>edin<span class=\"_ _2\"></span>gen zijn ver<span class=\"_ _2\"></span>schuld<span class=\"_ _2\"></span>igd wanne<span class=\"_ _2\"></span>er het diens<span class=\"_ _2\"></span>tve<span class=\"_ _2\"></span>rband van e<span class=\"_ _2\"></span>en werk<span class=\"_ _2\"></span>neme<span class=\"_ _2\"></span>r wordt b<span class=\"_ _2\"></span>e\u00ebin<span class=\"_ _2\"></span>digd do<span class=\"_ _2\"></span>or de groe<span class=\"_ _2\"></span>p v\u00f3\u00f3r de no<span class=\"_ _2\"></span>rmale p<span class=\"_ _2\"></span>ensi<span class=\"_ _2\"></span>oend<span class=\"_ _2\"></span>atum of wannee<span class=\"_ _2\"></span>r een wer<span class=\"_ _2\"></span>knem<span class=\"_ _2\"></span>er in ruil vo<span class=\"_ _2\"></span>or deze vergoe<span class=\"_ _2\"></span>ding<span class=\"_ _2\"></span>en vrijw<span class=\"_ _2\"></span>illig ontsla<span class=\"_ _2\"></span>g heef<span class=\"_ _6\"></span>t aanvaard. De gro<span class=\"_ _2\"></span>ep bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>t ee<span class=\"_ _2\"></span>n verplic<span class=\"_ _2\"></span>hting en uitg<span class=\"_ _2\"></span>ave voor ontsla<span class=\"_ _2\"></span>gvergo<span class=\"_ _2\"></span>eding<span class=\"_ _2\"></span>en op de v<span class=\"_ _2\"></span>roeg<span class=\"_ _2\"></span>ste van de volg<span class=\"_ _2\"></span>ende da<span class=\"_ _2\"></span>ta: (<span class=\"_ _0\"></span>a) wannee<span class=\"_ _2\"></span>r de groep h<span class=\"_ _2\"></span>et aanb<span class=\"_ _2\"></span>od van deze voordel<span class=\"_ _2\"></span>en niet lan<span class=\"_ _2\"></span>ger kan in<span class=\"_ _2\"></span>trekken; en (b<span class=\"_ _0\"></span>) wann<span class=\"_ _2\"></span>eer d<span class=\"_ _2\"></span>e groep kosten bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>t voo<span class=\"_ _2\"></span>r een he<span class=\"_ _2\"></span>rstru<span class=\"_ _2\"></span>cturerin<span class=\"_ _2\"></span>g die binne<span class=\"_ _2\"></span>n het toep<span class=\"_ _2\"></span>assings<span class=\"_ _2\"></span>gebie<span class=\"_ _2\"></span>d van IAS 3<span class=\"_ _0\"></span>7 val<span class=\"_ _2\"></span>t en de b<span class=\"_ _2\"></span>etaling van ontsla<span class=\"_ _2\"></span>gvergo<span class=\"_ _2\"></span>edin<span class=\"_ _2\"></span>gen inho<span class=\"_ _2\"></span>udt. Vergoe<span class=\"_ _2\"></span>dingen d<span class=\"_ _2\"></span>ie worden toege<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>end na m<span class=\"_ _2\"></span>eer da<span class=\"_ _2\"></span>n 12 maand<span class=\"_ _2\"></span>en na het e<span class=\"_ _2\"></span>inde van de versla<span class=\"_ _2\"></span>gper<span class=\"_ _2\"></span>iode wo<span class=\"_ _2\"></span>rden verdisc<span class=\"_ _2\"></span>onteerd teg<span class=\"_ _2\"></span>en hun conta<span class=\"_ _2\"></span>nte waarde.In Belg<span class=\"_ _2\"></span>i\u00eb zorgt het sys<span class=\"_ _2\"></span>teem van bru<span class=\"_ _2\"></span>gpens<span class=\"_ _2\"></span>ioen e<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>voor dat oude<span class=\"_ _2\"></span>re per<span class=\"_ _2\"></span>sone<span class=\"_ _2\"></span>n die doo<span class=\"_ _2\"></span>r hun werkgever ontsla<span class=\"_ _2\"></span>gen worde<span class=\"_ _2\"></span>n of die aan<span class=\"_ _2\"></span>gemo<span class=\"_ _2\"></span>edig<span class=\"_ _2\"></span>d worden o<span class=\"_ _2\"></span>m hun diens<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>verband te be\u00ebin<span class=\"_ _2\"></span>digen e<span class=\"_ _2\"></span>n die aan b<span class=\"_ _2\"></span>epaa<span class=\"_ _2\"></span>lde voor<span class=\"_ _2\"></span>wa<span class=\"_ _2\"></span>arden voldo<span class=\"_ _2\"></span>en, in aanm<span class=\"_ _2\"></span>erk<span class=\"_ _2\"></span>ing komen voor e<span class=\"_ _2\"></span>en aanvull<span class=\"_ _2\"></span>ende werkl<span class=\"_ _2\"></span>oosh<span class=\"_ _2\"></span>eidsui<span class=\"_ _2\"></span>tkering die be<span class=\"_ _2\"></span>taald word<span class=\"_ _2\"></span>t doo<span class=\"_ _2\"></span>r hun vroe<span class=\"_ _2\"></span>gere werk<span class=\"_ _0\"></span>gever bov<span class=\"_ _0\"></span>enop de werkloosheidsuit<span class=\"_ _1a\"></span>k<span class=\"_ _1a\"></span>eringen die<span class=\"_ _0\"></span> b<span class=\"_ _2\"></span>etaaldworden d<span class=\"_ _2\"></span>oor de s<span class=\"_ _2\"></span>ocial<span class=\"_ _2\"></span>e zekerheid. D<span class=\"_ _2\"></span>oorga<span class=\"_ _2\"></span>ans wordt d<span class=\"_ _2\"></span>ie uitkering b<span class=\"_ _2\"></span>etaal<span class=\"_ _2\"></span>d tot de normal<span class=\"_ _2\"></span>e pensi<span class=\"_ _2\"></span>oenl<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>tij<span class=\"_ _2\"></span>d die 65 jaar b<span class=\"_ _2\"></span>edra<span class=\"_ _2\"></span>agt.Binnen d<span class=\"_ _2\"></span>e groep g<span class=\"_ _2\"></span>enieten versc<span class=\"_ _2\"></span>hillen<span class=\"_ _2\"></span>de voorm<span class=\"_ _2\"></span>alige werkn<span class=\"_ _2\"></span>emer<span class=\"_ _2\"></span>s van het systeem van \u2018br<span class=\"_ _2\"></span>ugpe<span class=\"_ _2\"></span>nsioe<span class=\"_ _2\"></span>n\u2019<span class=\"_ _24\"></span>, op basis van ver<span class=\"_ _2\"></span>schill<span class=\"_ _2\"></span>ende Be<span class=\"_ _2\"></span>lgisch<span class=\"_ _2\"></span>e coll<span class=\"_ _2\"></span>ectieve arbe<span class=\"_ _2\"></span>idsoveree<span class=\"_ _2\"></span>nkomsten (<span class=\"_ _1a\"></span>cao\u2019<span class=\"_ _0\"></span>s) die van krach<span class=\"_ _2\"></span>t zijn voor de sector (tex<span class=\"_ _2\"></span>tielnijve<span class=\"_ _2\"></span>rheid e<span class=\"_ _2\"></span>n breiwerk / i<span class=\"_ _2\"></span>ndustri<span class=\"_ _2\"></span>e textile et de la b<span class=\"_ _2\"></span>onneterie) of die sp<span class=\"_ _2\"></span>eci<span class=\"_ _2\"></span>fiek zijn voor d<span class=\"_ _2\"></span>e groep. D<span class=\"_ _2\"></span>eze cao\u2019<span class=\"_ _0\"></span>s b<span class=\"_ _2\"></span>eschr<span class=\"_ _2\"></span>ijven de ver<span class=\"_ _2\"></span>schille<span class=\"_ _2\"></span>nde mo<span class=\"_ _2\"></span>geli<span class=\"_ _2\"></span>jkhe<span class=\"_ _2\"></span>den waarover werkn<span class=\"_ _2\"></span>emer<span class=\"_ _2\"></span>s in de se<span class=\"_ _2\"></span>ctor besc<span class=\"_ _2\"></span>hikken om te genieten van het bru<span class=\"_ _2\"></span>gpensi<span class=\"_ _2\"></span>oen, d<span class=\"_ _2\"></span>e opric<span class=\"_ _2\"></span>hting van ee<span class=\"_ _2\"></span>n sector<span class=\"_ _2\"></span>fon<span class=\"_ _2\"></span>ds (fonds voor b<span class=\"_ _2\"></span>estaa<span class=\"_ _2\"></span>nszekerheid / fond<span class=\"_ _2\"></span>s de s\u00e9c<span class=\"_ _2\"></span>urit\u00e9 d\u2019<span class=\"_ _0\"></span>existen<span class=\"_ _2\"></span>ce)<span class=\"_ _0\"></span>, dee<span class=\"_ _2\"></span>ltijdse a<span class=\"_ _2\"></span>rbei<span class=\"_ _2\"></span>d, ople<span class=\"_ _2\"></span>iding e<span class=\"_ _2\"></span>n training, enz. Er be<span class=\"_ _2\"></span>staan bep<span class=\"_ _2\"></span>aald<span class=\"_ _2\"></span>e cao\u2019<span class=\"_ _0\"></span>s voor ar<span class=\"_ _2\"></span>bei<span class=\"_ _2\"></span>ders en a<span class=\"_ _2\"></span>ndere voo<span class=\"_ _2\"></span>r be<span class=\"_ _2\"></span>diend<span class=\"_ _2\"></span>en. Er besta<span class=\"_ _2\"></span>an bep<span class=\"_ _2\"></span>aald<span class=\"_ _2\"></span>e cao'<span class=\"_ _0\"></span>s voor ar<span class=\"_ _2\"></span>beid<span class=\"_ _2\"></span>ers en an<span class=\"_ _2\"></span>dere voor b<span class=\"_ _2\"></span>edien<span class=\"_ _2\"></span>den. V<span class=\"_ _0\"></span>oo<span class=\"_ _2\"></span>r deze brugp<span class=\"_ _2\"></span>ensio<span class=\"_ _2\"></span>ene<span class=\"_ _2\"></span>n die rechts<span class=\"_ _2\"></span>treeks doo<span class=\"_ _2\"></span>r de werkgever worden b<span class=\"_ _2\"></span>etaal<span class=\"_ _2\"></span>d, zou een voo<span class=\"_ _2\"></span>rzie<span class=\"_ _2\"></span>ning mo<span class=\"_ _2\"></span>eten worden a<span class=\"_ _2\"></span>angel<span class=\"_ _2\"></span>egd overe<span class=\"_ _2\"></span>enkomstig IAS 19<span class=\"_ _24\"></span>. D<span class=\"_ _2\"></span>ie werd vastgel<span class=\"_ _2\"></span>egd a<span class=\"_ _2\"></span>ls de cont<span class=\"_ _2\"></span>ante waarde van de b<span class=\"_ _2\"></span>este raming van toekomstige kass<span class=\"_ _2\"></span>tromen. D<span class=\"_ _2\"></span>e geb<span class=\"_ _2\"></span>ruik<span class=\"_ _2\"></span>te disco<span class=\"_ _2\"></span>nteringsvoe<span class=\"_ _2\"></span>t is geba<span class=\"_ _2\"></span>seerd o<span class=\"_ _2\"></span>p het rend<span class=\"_ _2\"></span>emen<span class=\"_ _2\"></span>t van bedr<span class=\"_ _2\"></span>ijfs<span class=\"_ _2\"></span>oblig<span class=\"_ _2\"></span>aties met een h<span class=\"_ _2\"></span>oge ratin<span class=\"_ _2\"></span>g (AA) met een lo<span class=\"_ _2\"></span>optijd di<span class=\"_ _2\"></span>e gelijk<span class=\"_ _2\"></span>waardi<span class=\"_ _2\"></span>g is aan de l<span class=\"_ _2\"></span>ooptijd van d<span class=\"_ _2\"></span>e verplic<span class=\"_ _2\"></span>htingen<span class=\"_ _2\"></span>. De wijzigin<span class=\"_ _2\"></span>gen in pen<span class=\"_ _2\"></span>sioenverp<span class=\"_ _2\"></span>lichtin<span class=\"_ _2\"></span>gen word<span class=\"_ _2\"></span>en ver<span class=\"_ _2\"></span>werk<span class=\"_ _2\"></span>t in n<span class=\"_ _2\"></span>iet<span class=\"_ _0\"></span>-gerea<span class=\"_ _2\"></span>liseerd<span class=\"_ _2\"></span>e result<span class=\"_ _2\"></span>aten wanneer d<span class=\"_ _2\"></span>e wijzigin<span class=\"_ _2\"></span>gen be<span class=\"_ _2\"></span>trekkin<span class=\"_ _2\"></span>g heb<span class=\"_ _2\"></span>ben op e<span class=\"_ _2\"></span>en wijzigi<span class=\"_ _2\"></span>ng in de ac<span class=\"_ _2\"></span>tuari\u00ebl<span class=\"_ _2\"></span>e aannam<span class=\"_ _2\"></span>es van het ene ja<span class=\"_ _2\"></span>ar op het an<span class=\"_ _2\"></span>dere. BonusregelingenDe b<span class=\"_ _2\"></span>onusse<span class=\"_ _2\"></span>n die ont<span class=\"_ _2\"></span>vang<span class=\"_ _2\"></span>en worden d<span class=\"_ _2\"></span>oor wer<span class=\"_ _2\"></span>knem<span class=\"_ _2\"></span>ers van de venno<span class=\"_ _2\"></span>otschap e<span class=\"_ _2\"></span>n het man<span class=\"_ _2\"></span>agem<span class=\"_ _2\"></span>ent zijn ge<span class=\"_ _2\"></span>base<span class=\"_ _2\"></span>erd op het beh<span class=\"_ _2\"></span>alen van voo<span class=\"_ _2\"></span>raf door d<span class=\"_ _2\"></span>e groep vastg<span class=\"_ _2\"></span>ele<span class=\"_ _2\"></span>gde en in<span class=\"_ _2\"></span>divi<span class=\"_ _2\"></span>duele doe<span class=\"_ _2\"></span>lstellinge<span class=\"_ _2\"></span>n. Het g<span class=\"_ _2\"></span>escha<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>te bedrag van d<span class=\"_ _2\"></span>e bonus wo<span class=\"_ _2\"></span>rdt opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en als ee<span class=\"_ _2\"></span>n kost in de pe<span class=\"_ _2\"></span>riod<span class=\"_ _2\"></span>e waarin de b<span class=\"_ _2\"></span>onus wordt verd<span class=\"_ _2\"></span>iend. Op aandelen gebaseerde<span class=\"_ _0\"></span> be<span class=\"_ _2\"></span>talingenEen in eigen<span class=\"_ _2\"></span>-ver<span class=\"_ _2\"></span>mog<span class=\"_ _2\"></span>ensins<span class=\"_ _2\"></span>trumenten af te wikkelen, o<span class=\"_ _2\"></span>p aand<span class=\"_ _2\"></span>elen g<span class=\"_ _2\"></span>ebase<span class=\"_ _2\"></span>erde b<span class=\"_ _2\"></span>etalings<span class=\"_ _2\"></span>transac<span class=\"_ _2\"></span>tie is een trans<span class=\"_ _2\"></span>actie waarbij d<span class=\"_ _2\"></span>e groep die<span class=\"_ _2\"></span>nsten ont<span class=\"_ _2\"></span>vang<span class=\"_ _2\"></span>t als vergo<span class=\"_ _2\"></span>edin<span class=\"_ _2\"></span>g voor haa<span class=\"_ _2\"></span>r eige<span class=\"_ _2\"></span>n aande<span class=\"_ _2\"></span>len (of aandel<span class=\"_ _2\"></span>enop<span class=\"_ _2\"></span>ties)<span class=\"_ _0\"></span>. D<span class=\"_ _2\"></span>e re\u00eble wa<span class=\"_ _2\"></span>arde van de diens<span class=\"_ _2\"></span>ten die in ruil voo<span class=\"_ _2\"></span>r de toekenning van de aa<span class=\"_ _2\"></span>ndel<span class=\"_ _2\"></span>en (of aand<span class=\"_ _2\"></span>elen<span class=\"_ _2\"></span>opties) worden on<span class=\"_ _2\"></span>tvan<span class=\"_ _2\"></span>gen, b<span class=\"_ _2\"></span>epaal<span class=\"_ _2\"></span>d op bas<span class=\"_ _2\"></span>is van dere\u00eble wa<span class=\"_ _2\"></span>arde op de toe<span class=\"_ _2\"></span>kenningsdatum van d<span class=\"_ _2\"></span>e aande<span class=\"_ _2\"></span>len (of aand<span class=\"_ _2\"></span>elen<span class=\"_ _2\"></span>opties), wordt opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en als ee<span class=\"_ _2\"></span>n last voo<span class=\"_ _2\"></span>r de duurvan de uitoefen<span class=\"_ _2\"></span>per<span class=\"_ _2\"></span>iode.Wanneer op a<span class=\"_ _2\"></span>andel<span class=\"_ _2\"></span>en geb<span class=\"_ _2\"></span>asee<span class=\"_ _2\"></span>rde bet<span class=\"_ _2\"></span>alingsre<span class=\"_ _2\"></span>gelin<span class=\"_ _2\"></span>gen worden b<span class=\"_ _2\"></span>etaal<span class=\"_ _2\"></span>d in cont<span class=\"_ _2\"></span>anten dan worde<span class=\"_ _2\"></span>n de ver<span class=\"_ _2\"></span>wor<span class=\"_ _2\"></span>ven goe<span class=\"_ _2\"></span>deren e<span class=\"_ _2\"></span>n de ont<span class=\"_ _2\"></span>vang<span class=\"_ _2\"></span>en diens<span class=\"_ _2\"></span>ten en de verp<span class=\"_ _2\"></span>lichting gewaarde<span class=\"_ _2\"></span>erd tegen d<span class=\"_ _2\"></span>e re\u00eble wa<span class=\"_ _2\"></span>arde van de verp<span class=\"_ _2\"></span>lichting<span class=\"_ _2\"></span>. T<span class=\"_ _24\"></span>ot d<span class=\"_ _2\"></span>e verplic<span class=\"_ _2\"></span>hting afgew<span class=\"_ _2\"></span>ikkeld is, word<span class=\"_ _2\"></span>t de re\u00ebl<span class=\"_ _2\"></span>e waarde van de verpl<span class=\"_ _2\"></span>ichting o<span class=\"_ _2\"></span>pnieuw g<span class=\"_ _2\"></span>ewaardee<span class=\"_ _2\"></span>rd op het ei<span class=\"_ _2\"></span>nde van elke verslagp<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de en op d<span class=\"_ _2\"></span>e af<span class=\"_ _2\"></span>wikkelings<span class=\"_ _2\"></span>datum, waarb<span class=\"_ _2\"></span>ij eventuele w<span class=\"_ _2\"></span>ijziging<span class=\"_ _2\"></span>en in de re\u00eb<span class=\"_ _2\"></span>le waarde o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nomen worden in d<span class=\"_ _2\"></span>e resul<span class=\"_ _2\"></span>tatenrekening voor d<span class=\"_ _2\"></span>e peri<span class=\"_ _2\"></span>ode.Personeels<span class=\"_ _1a\"></span>voordelen op<span class=\"_ _1a\"></span> k<span class=\"_ _0\"></span>or<span class=\"_ _2\"></span>te termijn Deze omvat<span class=\"_ _2\"></span>ten lonen, s<span class=\"_ _2\"></span>alariss<span class=\"_ _2\"></span>en en soc<span class=\"_ _2\"></span>ialezekerheidsb<span class=\"_ _2\"></span>ijdrag<span class=\"_ _2\"></span>en, beta<span class=\"_ _2\"></span>ald jaa<span class=\"_ _2\"></span>rlijks verlof en ziek<span class=\"_ _2\"></span>teverlof, bonussen e<span class=\"_ _2\"></span>n niet-ca<span class=\"_ _2\"></span>sh voorde<span class=\"_ _2\"></span>len en word<span class=\"_ _2\"></span>en op<span class=\"_ _2\"></span>ge<span class=\"_ _2\"></span>nom<span class=\"_ _2\"></span>en al<span class=\"_ _2\"></span>s een<span class=\"_ _2\"></span> uitg<span class=\"_ _2\"></span>ave voor<span class=\"_ _2\"></span> de de<span class=\"_ _2\"></span>sb<span class=\"_ _2\"></span>etref<span class=\"_ _6\"></span>fend<span class=\"_ _2\"></span>e pe<span class=\"_ _2\"></span>rio<span class=\"_ _2\"></span>de.<span class=\"_ _2\"></span> Alle be<span class=\"_ _2\"></span>drij<span class=\"_ _2\"></span>fsmana<span class=\"_ _2\"></span>gers kome<span class=\"_ _2\"></span>n in aanme<span class=\"_ _2\"></span>rking vo<span class=\"_ _2\"></span>or bon<span class=\"_ _2\"></span>ussen die geb<span class=\"_ _2\"></span>asee<span class=\"_ _2\"></span>rd zijn op indi<span class=\"_ _2\"></span>catoren, waarond<span class=\"_ _2\"></span>er pe<span class=\"_ _2\"></span>rsoo<span class=\"_ _2\"></span>nlijke pres<span class=\"_ _2\"></span>taties en b<span class=\"_ _2\"></span>elan<span class=\"_ _2\"></span>grijke financi\u00eb<span class=\"_ _2\"></span>le doe<span class=\"_ _2\"></span>lstelling<span class=\"_ _2\"></span>en. Het be<span class=\"_ _2\"></span>drag van de b<span class=\"_ _2\"></span>onus word<span class=\"_ _2\"></span>t opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en als ee<span class=\"_ _2\"></span>n uitgave, op basis van ee<span class=\"_ _2\"></span>n raming die g<span class=\"_ _2\"></span>emaa<span class=\"_ _2\"></span>k<span class=\"_ _2\"></span>t wordt o<span class=\"_ _2\"></span>p het eind<span class=\"_ _2\"></span>e van de verslagperiode.T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>21. O<span class=\"_ _2\"></span>pna<span class=\"_ _2\"></span>me en erkenni<span class=\"_ _2\"></span>ng van op<span class=\"_ _2\"></span>bren<span class=\"_ _2\"></span>gst<span class=\"_ _2\"></span>enOpbrengs<span class=\"_ _2\"></span>ten uit contractenIFRS 15 \u2018Opbrengs<span class=\"_ _2\"></span>ten uit contrac<span class=\"_ _2\"></span>ten met klanten\u2019 vervan<span class=\"_ _2\"></span>gt IAS <span class=\"_ _0\"></span>18 \u2018Op<span class=\"_ _2\"></span>brengs<span class=\"_ _2\"></span>ten\u2019<span class=\"_ _24\"></span>, IAS 11 <span class=\"_ _0\"></span>\u2018<span class=\"_ _2\"></span>Bouwco<span class=\"_ _2\"></span>ntracten\u2019 en een aantal<span class=\"_ _2\"></span> opb<span class=\"_ _2\"></span>rengstg<span class=\"_ _2\"></span>erelatee<span class=\"_ _2\"></span>rde interpretatie<span class=\"_ _2\"></span>s. Onde<span class=\"_ _2\"></span>r IFRS 15 <span class=\"_ _0\"></span>wo<span class=\"_ _2\"></span>rden opb<span class=\"_ _2\"></span>rengsten op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men als een b<span class=\"_ _2\"></span>edrag dat de vergo<span class=\"_ _2\"></span>edin<span class=\"_ _2\"></span>g weers<span class=\"_ _2\"></span>pieg<span class=\"_ _2\"></span>elt waarop ee<span class=\"_ _2\"></span>n entiteit ver<span class=\"_ _2\"></span>wacht rec<span class=\"_ _2\"></span>ht te <span class=\"_ _0\"></span>h<span class=\"_ _2\"></span>ebb<span class=\"_ _2\"></span>en in ruil voor de overdracht van goe<span class=\"_ _2\"></span>deren of diens<span class=\"_ _2\"></span>ten aan een klant. D<span class=\"_ _2\"></span>e nieuwe norm voor<span class=\"_ _2\"></span>ziet in een vij<span class=\"_ _2\"></span>fstap<span class=\"_ _2\"></span>penm<span class=\"_ _2\"></span>ode<span class=\"_ _2\"></span>l voor het verant<span class=\"_ _2\"></span>woord<span class=\"_ _2\"></span>en van opbren<span class=\"_ _2\"></span>gsten die voor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>vl<span class=\"_ _2\"></span>oeie<span class=\"_ _2\"></span>n uit contra<span class=\"_ _2\"></span>cten met klanten. De nor<span class=\"_ _2\"></span>m vereist van entiteiten dat ze een oorde<span class=\"_ _2\"></span>el vormen, rekening hou<span class=\"_ _2\"></span>dend me<span class=\"_ _2\"></span>t alle relevante feiten en omstan<span class=\"_ _2\"></span>dighe<span class=\"_ _2\"></span>den wanne<span class=\"_ _2\"></span>er elke stap van het model wordt toeg<span class=\"_ _2\"></span>epas<span class=\"_ _2\"></span>t op contracten met hun klan<span class=\"_ _2\"></span>ten. De vijf stap<span class=\"_ _2\"></span>pen zijn het ide<span class=\"_ _2\"></span>ntific<span class=\"_ _2\"></span>eren van het (<span class=\"_ _0\"></span>d<span class=\"_ _2\"></span>e) <span class=\"_ _0\"></span>c<span class=\"_ _2\"></span>ontract(en<span class=\"_ _0\"></span>) met<span class=\"_ _2\"></span> de klant, he<span class=\"_ _2\"></span>t identifi<span class=\"_ _2\"></span>ceren van de result<span class=\"_ _2\"></span>aat<span class=\"_ _2\"></span>verplic<span class=\"_ _2\"></span>htinge<span class=\"_ _2\"></span>n in het contrac<span class=\"_ _2\"></span>t, het bepa<span class=\"_ _2\"></span>len van de transactiep<span class=\"_ _2\"></span>rijs, het<span class=\"_ _2\"></span> toewijzen van de transactiepr<span class=\"_ _2\"></span>ijs aan elke <span class=\"_ _0\"></span>re<span class=\"_ _2\"></span>sulta<span class=\"_ _2\"></span>at<span class=\"_ _2\"></span>verplic<span class=\"_ _2\"></span>hting en het opn<span class=\"_ _2\"></span>emen van opb<span class=\"_ _2\"></span>rengsten naar<span class=\"_ _2\"></span>mate aan elke resul<span class=\"_ _2\"></span>taat<span class=\"_ _2\"></span>verpli<span class=\"_ _2\"></span>chting is voldaan<span class=\"_ _2\"></span>.  De groep he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t elk van de opbre<span class=\"_ _2\"></span>ngststrom<span class=\"_ _2\"></span>en be<span class=\"_ _2\"></span>oorde<span class=\"_ _2\"></span>eld<span class=\"_ _2\"></span> vanuit het p<span class=\"_ _2\"></span>ersp<span class=\"_ _2\"></span>ectief van IFRS 15 voor opbren<span class=\"_ _2\"></span>gstopnam<span class=\"_ _2\"></span>e (z<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>als vermel<span class=\"_ _2\"></span>d in T<span class=\"_ _24\"></span>oe<span class=\"_ _2\"></span>lichting 4) en is <span class=\"_ _0\"></span>tot de conc<span class=\"_ _2\"></span>lusie gekomen<span class=\"_ _2\"></span> dat IFRS 15 geen impa<span class=\"_ _2\"></span>ct heef<span class=\"_ _2\"></span>t op he<span class=\"_ _2\"></span>t bedrag en de timin<span class=\"_ _2\"></span>g van de opb<span class=\"_ _2\"></span>rengstopn<span class=\"_ _2\"></span>ame. Bij de toepassin<span class=\"_ _2\"></span>g van IFRS <span class=\"_ _0\"></span>1<span class=\"_ _2\"></span>5 heef<span class=\"_ _2\"></span>t de<span class=\"_ _2\"></span> groep rekening geh<span class=\"_ _2\"></span>oude<span class=\"_ _2\"></span>n met het volgen<span class=\"_ _2\"></span>de:Opn<span class=\"_ _2\"></span>ame van o<span class=\"_ _2\"></span>pbr<span class=\"_ _2\"></span>engs<span class=\"_ _2\"></span>ten ui<span class=\"_ _2\"></span>t afzon<span class=\"_ _2\"></span>derli<span class=\"_ _2\"></span>jke resultaatverplichtingenDe gro<span class=\"_ _2\"></span>ep heef<span class=\"_ _6\"></span>t haar c<span class=\"_ _2\"></span>ontracten met k<span class=\"_ _2\"></span>lanten gean<span class=\"_ _2\"></span>alysee<span class=\"_ _2\"></span>rd om al haa<span class=\"_ _2\"></span>r resulta<span class=\"_ _2\"></span>at<span class=\"_ _2\"></span>verplic<span class=\"_ _2\"></span>htingen te bep<span class=\"_ _2\"></span>alen. Re<span class=\"_ _2\"></span>sultaa<span class=\"_ _2\"></span>tve<span class=\"_ _2\"></span>rplich<span class=\"_ _2\"></span>tingen di<span class=\"_ _2\"></span>e voor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>vl<span class=\"_ _2\"></span>oeie<span class=\"_ _2\"></span>n uit verkoop<span class=\"_ _2\"></span>con<span class=\"_ _2\"></span>tracten van de groe<span class=\"_ _2\"></span>p zijn voorna<span class=\"_ _2\"></span>melijk orderg<span class=\"_ _2\"></span>estuurd<span class=\"_ _2\"></span>e klantl<span class=\"_ _2\"></span>everinge<span class=\"_ _2\"></span>n die verba<span class=\"_ _2\"></span>nd hou<span class=\"_ _2\"></span>den met de verkoop van go<span class=\"_ _2\"></span>ede<span class=\"_ _2\"></span>ren. Die<span class=\"_ _2\"></span>nsten heb<span class=\"_ _2\"></span>ben m<span class=\"_ _2\"></span>ees<span class=\"_ _2\"></span>tal een onde<span class=\"_ _2\"></span>rges<span class=\"_ _2\"></span>chik<span class=\"_ _2\"></span>te rol in de b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>fsac<span class=\"_ _2\"></span>tivitei<span class=\"_ _2\"></span>ten van de groep of vormen e<span class=\"_ _2\"></span>en aanvull<span class=\"_ _2\"></span>ing op de l<span class=\"_ _2\"></span>evering van go<span class=\"_ _2\"></span>ede<span class=\"_ _2\"></span>ren. De groep h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t g<span class=\"_ _2\"></span>een af<span class=\"_ _2\"></span>zonde<span class=\"_ _2\"></span>rlijke resultaa<span class=\"_ _2\"></span>tve<span class=\"_ _2\"></span>rplich<span class=\"_ _2\"></span>tingen ge\u00efd<span class=\"_ _2\"></span>entific<span class=\"_ _2\"></span>eerd di<span class=\"_ _2\"></span>e boe<span class=\"_ _2\"></span>khou<span class=\"_ _2\"></span>dkundi<span class=\"_ _2\"></span>g zouden mo<span class=\"_ _2\"></span>eten worden ver<span class=\"_ _2\"></span>werk<span class=\"_ _2\"></span>t in overe<span class=\"_ _2\"></span>enstemmin<span class=\"_ _2\"></span>g met IFRS 15. V<span class=\"_ _0\"></span>ariabele overwegingenSommi<span class=\"_ _2\"></span>ge contra<span class=\"_ _2\"></span>cten met kl<span class=\"_ _2\"></span>anten voor<span class=\"_ _2\"></span>zien in volum<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>-disco<span class=\"_ _2\"></span>unts, finan<span class=\"_ _2\"></span>ci\u00eble kor<span class=\"_ _2\"></span>tin<span class=\"_ _2\"></span>gen, pr<span class=\"_ _2\"></span>ijscon<span class=\"_ _2\"></span>ces<span class=\"_ _2\"></span>sies of ee<span class=\"_ _2\"></span>n recht o<span class=\"_ _2\"></span>p retour voor k<span class=\"_ _2\"></span>waliteits<span class=\"_ _2\"></span>claims. D<span class=\"_ _2\"></span>e opbre<span class=\"_ _2\"></span>ngsten ui<span class=\"_ _2\"></span>t deze verkopen worde<span class=\"_ _2\"></span>n opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en op bas<span class=\"_ _2\"></span>is van de prijs die verm<span class=\"_ _2\"></span>eld sta<span class=\"_ _2\"></span>at in het c<span class=\"_ _2\"></span>ontract, na a<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>trek van retours en vergo<span class=\"_ _2\"></span>eding<span class=\"_ _2\"></span>en, volume<span class=\"_ _2\"></span>disc<span class=\"_ _2\"></span>ounts en kor<span class=\"_ _2\"></span>ting<span class=\"_ _2\"></span>en. Tij<span class=\"_ _2\"></span>dens ee<span class=\"_ _2\"></span>n bo<span class=\"_ _2\"></span>ekjaar ka<span class=\"_ _2\"></span>n de pres<span class=\"_ _2\"></span>entatie van het e<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>fect van e<span class=\"_ _2\"></span>en variab<span class=\"_ _2\"></span>ele prijs<span class=\"_ _2\"></span>comp<span class=\"_ _2\"></span>onent g<span class=\"_ _2\"></span>ebas<span class=\"_ _2\"></span>eerd word<span class=\"_ _2\"></span>en op het o<span class=\"_ _2\"></span>orde<span class=\"_ _2\"></span>el van het man<span class=\"_ _2\"></span>agem<span class=\"_ _2\"></span>ent over kor<span class=\"_ _2\"></span>tingsre<span class=\"_ _2\"></span>den<span class=\"_ _2\"></span>en, bijvo<span class=\"_ _2\"></span>orbe<span class=\"_ _2\"></span>eld h<span class=\"_ _2\"></span>et verkoopvolume d<span class=\"_ _2\"></span>at in de lo<span class=\"_ _2\"></span>op van het jaa<span class=\"_ _2\"></span>r bij een b<span class=\"_ _2\"></span>epa<span class=\"_ _2\"></span>alde klant is b<span class=\"_ _2\"></span>ereik<span class=\"_ _6\"></span>t. IFRS 15 wijzigt ni<span class=\"_ _2\"></span>ets aan de pr<span class=\"_ _2\"></span>incip<span class=\"_ _2\"></span>es die do<span class=\"_ _2\"></span>or de groe<span class=\"_ _2\"></span>p worden toe<span class=\"_ _2\"></span>gepas<span class=\"_ _2\"></span>t bij de b<span class=\"_ _2\"></span>epali<span class=\"_ _2\"></span>ng of toewijzing van de transa<span class=\"_ _2\"></span>ctiepr<span class=\"_ _2\"></span>ijs. Opb<span class=\"_ _2\"></span>ren<span class=\"_ _2\"></span>gst o<span class=\"_ _2\"></span>pnem<span class=\"_ _2\"></span>en na<span class=\"_ _2\"></span>armate a<span class=\"_ _2\"></span>an elke resultaatverpli<span class=\"_ _1a\"></span>chting is<span class=\"_ _1a\"></span> voldaanIn overeens<span class=\"_ _2\"></span>temming me<span class=\"_ _2\"></span>t IFRS 15 worden o<span class=\"_ _2\"></span>pbren<span class=\"_ _2\"></span>gsten opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en in de p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de waarin d<span class=\"_ _2\"></span>e klant d<span class=\"_ _2\"></span>e control<span class=\"_ _2\"></span>e van de gel<span class=\"_ _2\"></span>everde go<span class=\"_ _2\"></span>edere<span class=\"_ _2\"></span>n op zich ne<span class=\"_ _2\"></span>emt. D<span class=\"_ _2\"></span>e groep l<span class=\"_ _2\"></span>ever<span class=\"_ _2\"></span>t goe<span class=\"_ _2\"></span>deren o<span class=\"_ _2\"></span>nder c<span class=\"_ _2\"></span>ontractu<span class=\"_ _2\"></span>ele voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>waarden ge<span class=\"_ _2\"></span>base<span class=\"_ _2\"></span>erd op de intern<span class=\"_ _2\"></span>ationaal a<span class=\"_ _2\"></span>anvaarde leverin<span class=\"_ _2\"></span>gsvoor<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>en (Incoterms) en is tot de con<span class=\"_ _2\"></span>clusie g<span class=\"_ _2\"></span>ekomen dat de overdracht van ris<span class=\"_ _2\"></span>ico\u2019<span class=\"_ _0\"></span>s en voo<span class=\"_ _2\"></span>rdele<span class=\"_ _2\"></span>n over het alge<span class=\"_ _2\"></span>mee<span class=\"_ _2\"></span>n same<span class=\"_ _2\"></span>nvalt met de overdra<span class=\"_ _2\"></span>cht van con<span class=\"_ _2\"></span>trole op ee<span class=\"_ _2\"></span>n bep<span class=\"_ _2\"></span>aald mome<span class=\"_ _2\"></span>nt van de Inc<span class=\"_ _2\"></span>oterms. Bijg<span class=\"_ _2\"></span>evolg verande<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t de timin<span class=\"_ _2\"></span>g van de opb<span class=\"_ _2\"></span>rengs<span class=\"_ _2\"></span>ten opge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n voor de ver<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>oop van ha<span class=\"_ _2\"></span>ar produ<span class=\"_ _2\"></span>cten niet on<span class=\"_ _2\"></span>der IFRS 15. GarantieverplichtingenDe gro<span class=\"_ _2\"></span>ep bied<span class=\"_ _2\"></span>t garantie<span class=\"_ _2\"></span>s dat de ver<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>ochte go<span class=\"_ _2\"></span>ede<span class=\"_ _2\"></span>ren voldo<span class=\"_ _2\"></span>en aan d<span class=\"_ _2\"></span>e overeenge<span class=\"_ _2\"></span>komen spe<span class=\"_ _2\"></span>cifi<span class=\"_ _2\"></span>caties. D<span class=\"_ _2\"></span>eze garantie<span class=\"_ _2\"></span>s geld<span class=\"_ _2\"></span>en niet als e<span class=\"_ _2\"></span>en af<span class=\"_ _2\"></span>zonder<span class=\"_ _2\"></span>lijke dienst (r<span class=\"_ _1a\"></span>esul<span class=\"_ _2\"></span>taat<span class=\"_ _2\"></span>verpl<span class=\"_ _2\"></span>ichting) en zullen da<span class=\"_ _2\"></span>arom bo<span class=\"_ _2\"></span>ekho<span class=\"_ _2\"></span>udkun<span class=\"_ _2\"></span>dig ver<span class=\"_ _2\"></span>werk<span class=\"_ _2\"></span>t b<span class=\"_ _2\"></span>lijven word<span class=\"_ _2\"></span>en ond<span class=\"_ _2\"></span>er IAS 3<span class=\"_ _0\"></span>7 \u2018<span class=\"_ _2\"></span>V<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>ziening<span class=\"_ _2\"></span>en, voor<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>elijke verplichtin<span class=\"_ _2\"></span>gen en vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>waarde<span class=\"_ _2\"></span>lijke activa\u2019<span class=\"_ _24\"></span>, zoals in het verl<span class=\"_ _2\"></span>ede<span class=\"_ _2\"></span>n geb<span class=\"_ _2\"></span>eurde. IntrestopbrengstenIntrestop<span class=\"_ _2\"></span>brengs<span class=\"_ _2\"></span>ten worden op<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>omen vol<span class=\"_ _2\"></span>gens d<span class=\"_ _2\"></span>e ef<span class=\"_ _2\"></span>fecti<span class=\"_ _2\"></span>eve-<span class=\"_ _2\"></span>intres<span class=\"_ _2\"></span>tmethod<span class=\"_ _2\"></span>e. W<span class=\"_ _1a\"></span>anne<span class=\"_ _2\"></span>er een vord<span class=\"_ _2\"></span>ering e<span class=\"_ _2\"></span>en bijzonde<span class=\"_ _2\"></span>re waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g heef<span class=\"_ _6\"></span>t onder<span class=\"_ _2\"></span>gaan, verl<span class=\"_ _2\"></span>aagt de groe<span class=\"_ _2\"></span>p de bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde van de invorde<span class=\"_ _2\"></span>rbare waard<span class=\"_ _2\"></span>e, zijnde de ges<span class=\"_ _2\"></span>chat<span class=\"_ _2\"></span>te toekomstige kas<span class=\"_ _2\"></span>stromen ve<span class=\"_ _2\"></span>rdiscon<span class=\"_ _2\"></span>teerd tegen de o<span class=\"_ _2\"></span>orsp<span class=\"_ _2\"></span>ronkelijke effe<span class=\"_ _2\"></span>ctieve intrest<span class=\"_ _2\"></span>voet e<span class=\"_ _2\"></span>n gaat zij doo<span class=\"_ _2\"></span>r met de af<span class=\"_ _2\"></span>wi<span class=\"_ _2\"></span>kkeling van de disc<span class=\"_ _2\"></span>onteringsvo<span class=\"_ _2\"></span>et als intrestopb<span class=\"_ _2\"></span>rengs<span class=\"_ _2\"></span>ten. Intrestopb<span class=\"_ _2\"></span>rengs<span class=\"_ _2\"></span>ten op in waarde vermind<span class=\"_ _2\"></span>erde le<span class=\"_ _2\"></span>ninge<span class=\"_ _2\"></span>n en vorder<span class=\"_ _2\"></span>ingen wo<span class=\"_ _2\"></span>rden op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men volge<span class=\"_ _2\"></span>ns de oor<span class=\"_ _2\"></span>spronkelijke ef<span class=\"_ _2\"></span>fectieve intres<span class=\"_ _2\"></span>tvo<span class=\"_ _2\"></span>et.DividendinkomstenDivi<span class=\"_ _2\"></span>dend<span class=\"_ _2\"></span>inkomsten worden op<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>omen wan<span class=\"_ _2\"></span>neer h<span class=\"_ _2\"></span>et recht om be<span class=\"_ _2\"></span>taling te ont<span class=\"_ _2\"></span>vange<span class=\"_ _2\"></span>n, vastgel<span class=\"_ _2\"></span>egd is.Bijzondere waa<span class=\"_ _1a\"></span>rdev<span class=\"_ _1a\"></span>erminderingen op<span class=\"_ _1a\"></span> handelsv<span class=\"_ _0\"></span>orderingen  of contractactiv<span class=\"_ _0\"></span>aDe gro<span class=\"_ _2\"></span>ep past I<span class=\"_ _2\"></span>FRS 9 t<span class=\"_ _1a\"></span>oe me<span class=\"_ _2\"></span>t betrek<span class=\"_ _2\"></span>king tot de bijzond<span class=\"_ _2\"></span>ere waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen o<span class=\"_ _2\"></span>p hande<span class=\"_ _2\"></span>lsvorderin<span class=\"_ _2\"></span>gen (zie T<span class=\"_ _24\"></span>o<span class=\"_ _2\"></span>elich<span class=\"_ _2\"></span>ting 1.10)<span class=\"_ _0\"></span>. D<span class=\"_ _2\"></span>e groep h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t g<span class=\"_ _2\"></span>een b<span class=\"_ _2\"></span>elang<span class=\"_ _2\"></span>rijke contra<span class=\"_ _2\"></span>ctsaldi waar<span class=\"_ _2\"></span>bij of<span class=\"_ _2\"></span>wel de groep de res<span class=\"_ _2\"></span>ultaat<span class=\"_ _2\"></span>ver<span class=\"_ _2\"></span>plichtin<span class=\"_ _2\"></span>g heef<span class=\"_ _6\"></span>t uitgevo<span class=\"_ _2\"></span>erd waar<span class=\"_ _2\"></span>voo<span class=\"_ _2\"></span>r nog g<span class=\"_ _2\"></span>een fac<span class=\"_ _2\"></span>turering h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t plaa<span class=\"_ _2\"></span>tsgevonde<span class=\"_ _2\"></span>n, of<span class=\"_ _2\"></span>wel voor<span class=\"_ _2\"></span>uitbe<span class=\"_ _2\"></span>talinge<span class=\"_ _2\"></span>n heef<span class=\"_ _6\"></span>t ont<span class=\"_ _2\"></span>vange<span class=\"_ _2\"></span>n waar<span class=\"_ _2\"></span>voor a<span class=\"_ _2\"></span>an de resul<span class=\"_ _2\"></span>taat<span class=\"_ _2\"></span>verp<span class=\"_ _2\"></span>lichtin<span class=\"_ _2\"></span>g niet is volda<span class=\"_ _2\"></span>an.T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>22<span class=\"_ _2\"></span>. Lease<span class=\"_ _2\"></span>sDe gro<span class=\"_ _2\"></span>ep leas<span class=\"_ _2\"></span>et bep<span class=\"_ _2\"></span>aald<span class=\"_ _2\"></span>e materi\u00eble vas<span class=\"_ _2\"></span>te activa.IFRS 16 \u2018Leases\u2019 (van kra<span class=\"_ _2\"></span>cht sind<span class=\"_ _2\"></span>s 1 januari 2019)<span class=\"_ _0\"></span>. V<span class=\"_ _0\"></span>an<span class=\"_ _2\"></span>af 1 januari 2019 heef<span class=\"_ _6\"></span>t de groe<span class=\"_ _2\"></span>p haar b<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>houdku<span class=\"_ _2\"></span>ndige p<span class=\"_ _2\"></span>rincip<span class=\"_ _2\"></span>esgewijzig<span class=\"_ _2\"></span>d om IFRS 16 te kunnen toepa<span class=\"_ _2\"></span>ssen. IFRS 16 heef<span class=\"_ _6\"></span>t IAS 1<span class=\"_ _1a\"></span>7 \u2018Lease<span class=\"_ _2\"></span>s\u2019 ver<span class=\"_ _2\"></span>vangen e<span class=\"_ _2\"></span>n dit b<span class=\"_ _2\"></span>etekent een verrega<span class=\"_ _2\"></span>ande wi<span class=\"_ _2\"></span>jziging in de b<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>hou<span class=\"_ _2\"></span>dkundig<span class=\"_ _2\"></span>e ver<span class=\"_ _2\"></span>werkin<span class=\"_ _2\"></span>g door l<span class=\"_ _2\"></span>easin<span class=\"_ _2\"></span>gneme<span class=\"_ _2\"></span>rs in het bi<span class=\"_ _2\"></span>jzonder<span class=\"_ _0\"></span>. On<span class=\"_ _2\"></span>der IAS 17 moes<span class=\"_ _2\"></span>ten leasin<span class=\"_ _2\"></span>gnem<span class=\"_ _2\"></span>ers ee<span class=\"_ _2\"></span>n onde<span class=\"_ _2\"></span>rsch<span class=\"_ _2\"></span>eid maken tusse<span class=\"_ _2\"></span>n een le<span class=\"_ _2\"></span>ase (balans) en ee<span class=\"_ _2\"></span>n ope<span class=\"_ _2\"></span>rationel<span class=\"_ _2\"></span>e lease (b<span class=\"_ _2\"></span>uitenba<span class=\"_ _2\"></span>lans)<span class=\"_ _0\"></span>. I<span class=\"_ _2\"></span>FRS 16 vereist van le<span class=\"_ _2\"></span>asingn<span class=\"_ _2\"></span>emer<span class=\"_ _2\"></span>s dat ze een le<span class=\"_ _2\"></span>aseverpli<span class=\"_ _2\"></span>chting opn<span class=\"_ _2\"></span>emen di<span class=\"_ _2\"></span>e toekomstige le<span class=\"_ _2\"></span>ase<span class=\"_ _2\"></span>- be<span class=\"_ _2\"></span>talinge<span class=\"_ _2\"></span>n weers<span class=\"_ _2\"></span>pieg<span class=\"_ _2\"></span>elenen ee<span class=\"_ _2\"></span>n actief met g<span class=\"_ _2\"></span>ebr<span class=\"_ _2\"></span>uiksrecht voo<span class=\"_ _2\"></span>r vrijwel a<span class=\"_ _2\"></span>lle leas<span class=\"_ _2\"></span>econ<span class=\"_ _2\"></span>tracten. Ond<span class=\"_ _2\"></span>er IFRS 16 is of bevat ee<span class=\"_ _2\"></span>n contrac<span class=\"_ _2\"></span>t een l<span class=\"_ _2\"></span>ease wann<span class=\"_ _2\"></span>eer het c<span class=\"_ _2\"></span>ontract h<span class=\"_ _2\"></span>et recht ve<span class=\"_ _2\"></span>rlee<span class=\"_ _2\"></span>nt om het ge<span class=\"_ _2\"></span>bruik van e<span class=\"_ _2\"></span>en ge\u00efd<span class=\"_ _2\"></span>entific<span class=\"_ _2\"></span>eerd a<span class=\"_ _2\"></span>ctief te gebr<span class=\"_ _2\"></span>uiken gedu<span class=\"_ _2\"></span>rende e<span class=\"_ _2\"></span>en tijdsp<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de in ruil vo<span class=\"_ _2\"></span>or een ve<span class=\"_ _2\"></span>rgoe<span class=\"_ _2\"></span>ding.  Ond<span class=\"_ _2\"></span>er de IFRS 16 toepa<span class=\"_ _2\"></span>ssingsm<span class=\"_ _2\"></span>ethod<span class=\"_ _2\"></span>e die doo<span class=\"_ _2\"></span>r de groe<span class=\"_ _2\"></span>p is gekoz<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>n (gewijzigde retrosp<span class=\"_ _2\"></span>ectieve b<span class=\"_ _2\"></span>enad<span class=\"_ _2\"></span>ering) worden vorige ja<span class=\"_ _2\"></span>ren niet he<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>werk<span class=\"_ _2\"></span>t om in overe<span class=\"_ _2\"></span>enstemmin<span class=\"_ _2\"></span>g te zijn met de ni<span class=\"_ _2\"></span>euwe prin<span class=\"_ _2\"></span>cipe<span class=\"_ _2\"></span>s. V<span class=\"_ _0\"></span>an<span class=\"_ _2\"></span>daar dat d<span class=\"_ _2\"></span>e groep er<span class=\"_ _6\"></span>voor he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>tgekoz<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>n om het a<span class=\"_ _2\"></span>ctief met g<span class=\"_ _2\"></span>ebruiksre<span class=\"_ _2\"></span>cht te waarderen tegen e<span class=\"_ _2\"></span>en be<span class=\"_ _2\"></span>drag dat g<span class=\"_ _2\"></span>elijk is aan d<span class=\"_ _2\"></span>e leasever<span class=\"_ _2\"></span>plichtin<span class=\"_ _2\"></span>g bij op<span class=\"_ _2\"></span>ening (gee<span class=\"_ _2\"></span>n voorafb<span class=\"_ _2\"></span>etaal<span class=\"_ _2\"></span>de of op<span class=\"_ _2\"></span>gebo<span class=\"_ _2\"></span>uwde leasin<span class=\"_ _2\"></span>guitg<span class=\"_ _2\"></span>aven<span class=\"_ _0\"></span>). Bijgevol<span class=\"_ _2\"></span>g worden de w<span class=\"_ _2\"></span>ijziginge<span class=\"_ _2\"></span>n in de winst, d<span class=\"_ _2\"></span>e activa en de p<span class=\"_ _2\"></span>assiva en d<span class=\"_ _2\"></span>e kasstrome<span class=\"_ _2\"></span>n tegenover vorig jaa<span class=\"_ _2\"></span>r be\u00efnvl<span class=\"_ _2\"></span>oed d<span class=\"_ _2\"></span>oor de ni<span class=\"_ _2\"></span>euwe gronds<span class=\"_ _2\"></span>lage<span class=\"_ _2\"></span>n. De nie<span class=\"_ _2\"></span>uwe boe<span class=\"_ _2\"></span>khou<span class=\"_ _2\"></span>dkundi<span class=\"_ _2\"></span>ge norm m<span class=\"_ _2\"></span>ond<span class=\"_ _2\"></span>t uit in h<span class=\"_ _2\"></span>et feit dat vri<span class=\"_ _2\"></span>jwel alle le<span class=\"_ _2\"></span>asings o<span class=\"_ _2\"></span>p de bala<span class=\"_ _2\"></span>ns worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n (beh<span class=\"_ _2\"></span>alve voor ac<span class=\"_ _2\"></span>tiva met ee<span class=\"_ _2\"></span>n lage waard<span class=\"_ _2\"></span>e of leas<span class=\"_ _2\"></span>es met een l<span class=\"_ _2\"></span>easing<span class=\"_ _2\"></span>termijn van 12 maan<span class=\"_ _2\"></span>den of min<span class=\"_ _2\"></span>der die in d<span class=\"_ _2\"></span>e resultat<span class=\"_ _0\"></span>enrek<span class=\"_ _1a\"></span>ening wor<span class=\"_ _0\"></span>den opgenom<span class=\"_ _2\"></span>en<span class=\"_ _0\"></span>). Ond<span class=\"_ _2\"></span>er de nie<span class=\"_ _2\"></span>uwe norm word<span class=\"_ _2\"></span>en een a<span class=\"_ _2\"></span>ctief (het a<span class=\"_ _2\"></span>ctief met gebr<span class=\"_ _2\"></span>uiksrecht) en ee<span class=\"_ _2\"></span>n verpli<span class=\"_ _2\"></span>chting om l<span class=\"_ _2\"></span>easeb<span class=\"_ _2\"></span>etalin<span class=\"_ _2\"></span>gen te verrichten (de leasever<span class=\"_ _2\"></span>plichtin<span class=\"_ _2\"></span>g) opgeno<span class=\"_ _2\"></span>men. H<span class=\"_ _2\"></span>et gebr<span class=\"_ _2\"></span>uiksrecht van d<span class=\"_ _2\"></span>e gele<span class=\"_ _2\"></span>ased<span class=\"_ _2\"></span>e activa word<span class=\"_ _2\"></span>t geac<span class=\"_ _2\"></span>tiveerd onde<span class=\"_ _2\"></span>r materi\u00ebl<span class=\"_ _2\"></span>e vaste activa en omvat de ne<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>to conta<span class=\"_ _2\"></span>nte waarde van de lea<span class=\"_ _2\"></span>sing. De overe<span class=\"_ _2\"></span>enkomstige leas<span class=\"_ _2\"></span>everplich<span class=\"_ _2\"></span>ting is op<span class=\"_ _2\"></span>gede<span class=\"_ _2\"></span>eld in kor<span class=\"_ _2\"></span>tlo<span class=\"_ _2\"></span>pen<span class=\"_ _2\"></span>de (leas<span class=\"_ _2\"></span>ebet<span class=\"_ _2\"></span>alingbinne<span class=\"_ _2\"></span>n 12 maand<span class=\"_ _2\"></span>en) en een lang<span class=\"_ _2\"></span>lope<span class=\"_ _2\"></span>nde ver<span class=\"_ _2\"></span>plichtin<span class=\"_ _2\"></span>gen. Vooelk lea<span class=\"_ _2\"></span>seco<span class=\"_ _2\"></span>ntract is op d<span class=\"_ _2\"></span>e toepassi<span class=\"_ _2\"></span>ngsdatum e<span class=\"_ _2\"></span>en sc<span class=\"_ _2\"></span>hat<span class=\"_ _2\"></span>ting gema<span class=\"_ _2\"></span>ak<span class=\"_ _2\"></span>t van de termijn van d<span class=\"_ _2\"></span>e overeenkomst, inc<span class=\"_ _2\"></span>lusief een o<span class=\"_ _2\"></span>ptionel<span class=\"_ _2\"></span>e leas<span class=\"_ _2\"></span>etermijn voor h<span class=\"_ _2\"></span>et geval dat er re<span class=\"_ _2\"></span>delijke zekerheid b<span class=\"_ _2\"></span>estaa<span class=\"_ _2\"></span>t dat de opti<span class=\"_ _2\"></span>e zou worden verl<span class=\"_ _2\"></span>engd. De le<span class=\"_ _2\"></span>asetermijn<span class=\"_ _2\"></span>en blij<span class=\"_ _2\"></span>ven ongew<span class=\"_ _2\"></span>ijzigd, tenzij een bel<span class=\"_ _2\"></span>angrijke geb<span class=\"_ _2\"></span>eur<span class=\"_ _2\"></span>tenis of e<span class=\"_ _2\"></span>en bel<span class=\"_ _2\"></span>angrijke wijzigin<span class=\"_ _2\"></span>g in de omsta<span class=\"_ _2\"></span>ndigh<span class=\"_ _2\"></span>eden waa<span class=\"_ _2\"></span>rover de leasin<span class=\"_ _2\"></span>gnem<span class=\"_ _2\"></span>er zegg<span class=\"_ _2\"></span>enscha<span class=\"_ _2\"></span>p heef<span class=\"_ _6\"></span>t, de duur van de l<span class=\"_ _2\"></span>ease<span class=\"_ _2\"></span>overeenkomst he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t b<span class=\"_ _2\"></span>e\u00efnvlo<span class=\"_ _2\"></span>ed. In dat geval zal d<span class=\"_ _2\"></span>e lease<span class=\"_ _2\"></span>termijn opni<span class=\"_ _2\"></span>euw worde<span class=\"_ _2\"></span>n beo<span class=\"_ _2\"></span>orde<span class=\"_ _2\"></span>eld.  De gro<span class=\"_ _2\"></span>ep heef<span class=\"_ _6\"></span>t er oo<span class=\"_ _2\"></span>k voor gekozen om niet opni<span class=\"_ _2\"></span>euw te be<span class=\"_ _2\"></span>oorde<span class=\"_ _2\"></span>len of ee<span class=\"_ _2\"></span>n contrac<span class=\"_ _2\"></span>t een le<span class=\"_ _2\"></span>aseovere<span class=\"_ _2\"></span>enkomst is of bevat op de d<span class=\"_ _2\"></span>atum van de eer<span class=\"_ _2\"></span>ste toepassin<span class=\"_ _2\"></span>g. In pla<span class=\"_ _2\"></span>ats daar<span class=\"_ _2\"></span>van h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>e groep voo<span class=\"_ _2\"></span>r overeenkomsten die v\u00f3\u00f3<span class=\"_ _2\"></span>r de overgan<span class=\"_ _2\"></span>gsdatum zijn aa<span class=\"_ _2\"></span>nge<span class=\"_ _2\"></span>gaan, ver<span class=\"_ _2\"></span>tro<span class=\"_ _2\"></span>uwd op de be<span class=\"_ _2\"></span>oorde<span class=\"_ _2\"></span>lingen d<span class=\"_ _2\"></span>ie ze heef<span class=\"_ _2\"></span>t g<span class=\"_ _2\"></span>emaak<span class=\"_ _6\"></span>t bij de toep<span class=\"_ _2\"></span>assing van IAS 17 en Interpretatie 4 V<span class=\"_ _0\"></span>a<span class=\"_ _2\"></span>ststelling of e<span class=\"_ _2\"></span>en overeenkomst een l<span class=\"_ _2\"></span>easeovere<span class=\"_ _2\"></span>enkomst bevat.Op de a<span class=\"_ _2\"></span>anvangsdatum van ee<span class=\"_ _2\"></span>n leas<span class=\"_ _2\"></span>eovereenkomst n<span class=\"_ _2\"></span>emen leasin<span class=\"_ _2\"></span>gnem<span class=\"_ _2\"></span>ers ee<span class=\"_ _2\"></span>n leasever<span class=\"_ _2\"></span>plichtin<span class=\"_ _2\"></span>g (d.<span class=\"_ _0\"></span>w.z. een verp<span class=\"_ _2\"></span>lichting om lea<span class=\"_ _2\"></span>sebe<span class=\"_ _2\"></span>talinge<span class=\"_ _2\"></span>n te verrichten) en een rec<span class=\"_ _2\"></span>ht<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>p<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>geb<span class=\"_ _2\"></span>ruik actief (d.<span class=\"_ _0\"></span>w.z. ee<span class=\"_ _2\"></span>n actief dat h<span class=\"_ _2\"></span>et recht ver<span class=\"_ _6\"></span>tegenwoo<span class=\"_ _2\"></span>rdigt om het o<span class=\"_ _2\"></span>nderl<span class=\"_ _2\"></span>igge<span class=\"_ _2\"></span>nde ac<span class=\"_ _2\"></span>tief gedure<span class=\"_ _2\"></span>nde de l<span class=\"_ _2\"></span>easetermi<span class=\"_ _2\"></span>jn te gebr<span class=\"_ _2\"></span>uiken<span class=\"_ _0\"></span>) o<span class=\"_ _2\"></span>p. De leas<span class=\"_ _2\"></span>everplic<span class=\"_ _2\"></span>htingen wo<span class=\"_ _2\"></span>rden op<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>omen tegen de c<span class=\"_ _2\"></span>ontante pr<span class=\"_ _2\"></span>ijs van de resteren<span class=\"_ _2\"></span>de leas<span class=\"_ _2\"></span>ebe<span class=\"_ _2\"></span>talinge<span class=\"_ _2\"></span>n. Het rec<span class=\"_ _2\"></span>ht<span class=\"_ _0\"></span>-<span class=\"_ _6\"></span>op<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>geb<span class=\"_ _2\"></span>ruik ac<span class=\"_ _2\"></span>tief wordt afg<span class=\"_ _2\"></span>esch<span class=\"_ _2\"></span>reven over de termijn van de le<span class=\"_ _2\"></span>aseoveree<span class=\"_ _2\"></span>nkomst. De intre<span class=\"_ _2\"></span>stuitg<span class=\"_ _2\"></span>aven worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in de leas<span class=\"_ _2\"></span>everplic<span class=\"_ _2\"></span>hting. De leas<span class=\"_ _2\"></span>everplich<span class=\"_ _2\"></span>ting wordt g<span class=\"_ _2\"></span>eher<span class=\"_ _2\"></span>waa<span class=\"_ _2\"></span>rdeerd wan<span class=\"_ _2\"></span>neer zi<span class=\"_ _2\"></span>ch bep<span class=\"_ _2\"></span>aald<span class=\"_ _2\"></span>e geb<span class=\"_ _2\"></span>eur<span class=\"_ _2\"></span>tenisse<span class=\"_ _2\"></span>n voordo<span class=\"_ _2\"></span>en (bijvo<span class=\"_ _2\"></span>orbe<span class=\"_ _2\"></span>eld e<span class=\"_ _2\"></span>en wijziging i<span class=\"_ _2\"></span>n de leas<span class=\"_ _2\"></span>etermijn of ee<span class=\"_ _2\"></span>n wijziging in toe<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>omstig<span class=\"_ _2\"></span>e leas<span class=\"_ _2\"></span>ebeta<span class=\"_ _2\"></span>lingen a<span class=\"_ _2\"></span>ls gevolg van ee<span class=\"_ _2\"></span>n wijziging in d<span class=\"_ _2\"></span>e index). Derg<span class=\"_ _2\"></span>elijke her<span class=\"_ _2\"></span>waarde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n van de leas<span class=\"_ _2\"></span>everplic<span class=\"_ _2\"></span>hting zullen over het alg<span class=\"_ _2\"></span>eme<span class=\"_ _2\"></span>en worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n als een a<span class=\"_ _2\"></span>anpass<span class=\"_ _2\"></span>ing van het rech<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>p<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>geb<span class=\"_ _2\"></span>ruik ac<span class=\"_ _2\"></span>tief<span class=\"_ _0\"></span>.  De gro<span class=\"_ _2\"></span>ep past v<span class=\"_ _2\"></span>rijstellin<span class=\"_ _2\"></span>gen voor d<span class=\"_ _2\"></span>e opna<span class=\"_ _2\"></span>me van lease<span class=\"_ _2\"></span>overeenkomsten toe voor kor<span class=\"_ _2\"></span>tlo<span class=\"_ _2\"></span>pen<span class=\"_ _2\"></span>de leaseover<span class=\"_ _0\"></span>eenkomst<span class=\"_ _0\"></span>en en leaseover<span class=\"_ _1a\"></span>eenk<span class=\"_ _0\"></span>omsten waarvan het on<span class=\"_ _2\"></span>derli<span class=\"_ _2\"></span>ggen<span class=\"_ _2\"></span>de actief van la<span class=\"_ _2\"></span>ge waard<span class=\"_ _2\"></span>e is. De groe<span class=\"_ _2\"></span>p kies<span class=\"_ _2\"></span>t er<span class=\"_ _2\"></span>voor o<span class=\"_ _2\"></span>m, per k<span class=\"_ _2\"></span>lasse van o<span class=\"_ _2\"></span>nder<span class=\"_ _2\"></span>ligge<span class=\"_ _2\"></span>nde ac<span class=\"_ _2\"></span>tiva, de niet-leas<span class=\"_ _2\"></span>ecom<span class=\"_ _2\"></span>pone<span class=\"_ _2\"></span>nten niet te schei<span class=\"_ _2\"></span>den van le<span class=\"_ _2\"></span>asec<span class=\"_ _2\"></span>ompo<span class=\"_ _2\"></span>nenten en in pl<span class=\"_ _2\"></span>aats daar<span class=\"_ _2\"></span>van e<span class=\"_ _2\"></span>lk<span class=\"_ _1a\"></span>e leas<span class=\"_ _2\"></span>ecom<span class=\"_ _2\"></span>pone<span class=\"_ _2\"></span>nt en elke bijb<span class=\"_ _2\"></span>ehoren<span class=\"_ _2\"></span>de niet-lea<span class=\"_ _2\"></span>seco<span class=\"_ _2\"></span>mpon<span class=\"_ _2\"></span>ent op te nem<span class=\"_ _2\"></span>en als \u00e9\u00e9<span class=\"_ _2\"></span>n enk<span class=\"_ _0\"></span>ele leasecomponent.Onze financ<span class=\"_ _2\"></span>ierin<span class=\"_ _2\"></span>gsovereenkomsten voo<span class=\"_ _2\"></span>rzie<span class=\"_ _2\"></span>n dat in de do<span class=\"_ _2\"></span>cumen<span class=\"_ _2\"></span>tatie de wijzigi<span class=\"_ _2\"></span>ngen in b<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>houd<span class=\"_ _2\"></span>kundig<span class=\"_ _2\"></span>e norm<span class=\"_ _2\"></span>en worde<span class=\"_ _2\"></span>n gene<span class=\"_ _2\"></span>utralise<span class=\"_ _2\"></span>erd. Als dusd<span class=\"_ _2\"></span>anig he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t de toepas<span class=\"_ _2\"></span>sing van IFRS 16 ge<span class=\"_ _2\"></span>en gevolge<span class=\"_ _2\"></span>n voor de financ<span class=\"_ _2\"></span>iering van d<span class=\"_ _2\"></span>e groep. We zullen de Sc<span class=\"_ _2\"></span>huldgra<span class=\"_ _2\"></span>ad blij<span class=\"_ _2\"></span>ven bere<span class=\"_ _2\"></span>kenen in overeens<span class=\"_ _2\"></span>temming met d<span class=\"_ _2\"></span>e defini<span class=\"_ _2\"></span>tie in onze financieringsovereenkomst. T<span class=\"_ _24\"></span>oelicht<span class=\"_ _2\"></span>ing 1.23<span class=\"_ _2\"></span>. DividenduitkeringDivi<span class=\"_ _2\"></span>dend<span class=\"_ _2\"></span>enui<span class=\"_ _2\"></span>tk<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n aan de aa<span class=\"_ _2\"></span>ndee<span class=\"_ _2\"></span>lhoud<span class=\"_ _2\"></span>ers van de vennoo<span class=\"_ _2\"></span>tschap word<span class=\"_ _2\"></span>en in de jaa<span class=\"_ _2\"></span>rrekening van de gro<span class=\"_ _2\"></span>ep opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en als ee<span class=\"_ _2\"></span>n verplic<span class=\"_ _2\"></span>hting in de p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de waari<span class=\"_ _2\"></span>n de divi<span class=\"_ _2\"></span>dend<span class=\"_ _2\"></span>en doo<span class=\"_ _2\"></span>r de aand<span class=\"_ _2\"></span>eelho<span class=\"_ _2\"></span>uder<span class=\"_ _2\"></span>s van de venno<span class=\"_ _2\"></span>otschap zijn goe<span class=\"_ _2\"></span>dge<span class=\"_ _2\"></span>keurd.T<span class=\"_ _24\"></span>oe<span class=\"_ _2\"></span>lichting 1.<span class=\"_ _2\"></span>24. Kasstro<span class=\"_ _2\"></span>omoverzichtDe kass<span class=\"_ _2\"></span>tromen van de gro<span class=\"_ _2\"></span>ep worde<span class=\"_ _2\"></span>n gepre<span class=\"_ _2\"></span>senteerd volge<span class=\"_ _2\"></span>ns de indire<span class=\"_ _2\"></span>cte method<span class=\"_ _2\"></span>e. Deze method<span class=\"_ _2\"></span>e spli<span class=\"_ _2\"></span>tst de bewe<span class=\"_ _2\"></span>gingen o<span class=\"_ _2\"></span>p in kasmid<span class=\"_ _2\"></span>dele<span class=\"_ _2\"></span>n voor de ver<span class=\"_ _2\"></span>slagp<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de doo<span class=\"_ _2\"></span>r de net<span class=\"_ _2\"></span>towins<span class=\"_ _2\"></span>t voor het ja<span class=\"_ _2\"></span>ar te corrig<span class=\"_ _2\"></span>eren voor a<span class=\"_ _2\"></span>lle niet-kaskosten en verand<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en in het b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>fskapi<span class=\"_ _2\"></span>taal en d<span class=\"_ _2\"></span>oor investerings<span class=\"_ _2\"></span>- en fin<span class=\"_ _2\"></span>ancie<span class=\"_ _2\"></span>ringskas<span class=\"_ _2\"></span>stromen te id<span class=\"_ _2\"></span>entific<span class=\"_ _2\"></span>eren voor de ver<span class=\"_ _2\"></span>slagp<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de.T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>25. N<span class=\"_ _2\"></span>on<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>GAAP-<span class=\"_ _2\"></span>maa<span class=\"_ _2\"></span>tstavenDe volg<span class=\"_ _2\"></span>ende a<span class=\"_ _2\"></span>lternatieve resu<span class=\"_ _2\"></span>ltaatma<span class=\"_ _2\"></span>atstaven (niet<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>IFRS) werden g<span class=\"_ _2\"></span>ebru<span class=\"_ _2\"></span>ik<span class=\"_ _2\"></span>t aang<span class=\"_ _2\"></span>ezien het man<span class=\"_ _2\"></span>agem<span class=\"_ _2\"></span>ent van me<span class=\"_ _2\"></span>ning is dat ze vaak doo<span class=\"_ _2\"></span>r bep<span class=\"_ _2\"></span>aalde inves<span class=\"_ _2\"></span>teerder<span class=\"_ _2\"></span>s, ef<span class=\"_ _2\"></span>fectena<span class=\"_ _2\"></span>nalisten en and<span class=\"_ _2\"></span>ere ge\u00efnteres<span class=\"_ _2\"></span>seerd<span class=\"_ _2\"></span>e par<span class=\"_ _2\"></span>tij<span class=\"_ _2\"></span>en worden g<span class=\"_ _2\"></span>ebr<span class=\"_ _2\"></span>uik<span class=\"_ _2\"></span>t als aanvulle<span class=\"_ _2\"></span>nde ma<span class=\"_ _2\"></span>atstaven om pre<span class=\"_ _2\"></span>staties e<span class=\"_ _2\"></span>n liquid<span class=\"_ _2\"></span>iteit te meten. De a<span class=\"_ _2\"></span>lternatieve resu<span class=\"_ _2\"></span>ltaatma<span class=\"_ _2\"></span>atstaven zijn mo<span class=\"_ _2\"></span>gelijk niet verge<span class=\"_ _2\"></span>lijkba<span class=\"_ _2\"></span>ar met ma<span class=\"_ _2\"></span>atstaven met verg<span class=\"_ _2\"></span>elijkb<span class=\"_ _2\"></span>are name<span class=\"_ _2\"></span>n van andere o<span class=\"_ _2\"></span>ndern<span class=\"_ _2\"></span>eming<span class=\"_ _2\"></span>en, kunn<span class=\"_ _2\"></span>en als anal<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>tisch<span class=\"_ _2\"></span>e hulpmi<span class=\"_ _2\"></span>ddel<span class=\"_ _2\"></span>en be<span class=\"_ _2\"></span>perk<span class=\"_ _2\"></span>inge<span class=\"_ _2\"></span>n hebb<span class=\"_ _2\"></span>en en m<span class=\"_ _2\"></span>ogen n<span class=\"_ _2\"></span>iet autono<span class=\"_ _2\"></span>om in aanm<span class=\"_ _2\"></span>erkin<span class=\"_ _2\"></span>g worden g<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en of worden gebr<span class=\"_ _2\"></span>uik<span class=\"_ _2\"></span>t als ver<span class=\"_ _2\"></span>van<span class=\"_ _2\"></span>ging voo<span class=\"_ _2\"></span>r een ana<span class=\"_ _2\"></span>lyse van onze be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>result<span class=\"_ _2\"></span>aten, onze presta<span class=\"_ _2\"></span>ties of onze liquid<span class=\"_ _2\"></span>iteit onde<span class=\"_ _2\"></span>r IFRS.Organ<span class=\"_ _2\"></span>ische gro<span class=\"_ _2\"></span>ei wordt g<span class=\"_ _2\"></span>edefi<span class=\"_ _2\"></span>nieerd al<span class=\"_ _2\"></span>s groei zonde<span class=\"_ _2\"></span>r (i) wisse<span class=\"_ _2\"></span>lk<span class=\"_ _1a\"></span>oer<span class=\"_ _2\"></span>sef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>t, wat de omrekening van b<span class=\"_ _2\"></span>elan<span class=\"_ _2\"></span>grijke buitenl<span class=\"_ _2\"></span>andse e<span class=\"_ _2\"></span>ntiteiten omvat, (ii) M&amp;<span class=\"_ _2\"></span>A-<span class=\"_ _2\"></span>impa<span class=\"_ _2\"></span>ct.Gec<span class=\"_ _2\"></span>orri<span class=\"_ _2\"></span>geerd<span class=\"_ _2\"></span>e winst p<span class=\"_ _2\"></span>er aan<span class=\"_ _2\"></span>deel wo<span class=\"_ _2\"></span>rdt ge<span class=\"_ _2\"></span>definie<span class=\"_ _2\"></span>erd als winst/(<span class=\"_ _1a\"></span>verlies) over de pe<span class=\"_ _2\"></span>riod<span class=\"_ _2\"></span>e gec<span class=\"_ _2\"></span>orrig<span class=\"_ _2\"></span>eerd voo<span class=\"_ _2\"></span>r (i) het ef<span class=\"_ _2\"></span>fect van d<span class=\"_ _2\"></span>e toewijzing van de aa<span class=\"_ _2\"></span>nkoopprijs vo<span class=\"_ _2\"></span>ornam<span class=\"_ _2\"></span>elijk op voor<span class=\"_ _2\"></span>raadwijzig<span class=\"_ _2\"></span>ingen, (ii) w<span class=\"_ _2\"></span>insten op afs<span class=\"_ _2\"></span>totingen van activa, (iii) in<span class=\"_ _2\"></span>tegratie<span class=\"_ _2\"></span>- en her<span class=\"_ _2\"></span>struc<span class=\"_ _2\"></span>turerings<span class=\"_ _2\"></span>kosten, (iv) niet<span class=\"_ _0\"></span>-recurre<span class=\"_ _2\"></span>nte financie<span class=\"_ _2\"></span>ringskosten en (v) niet-recur<span class=\"_ _2\"></span>rente fiscale kosten en opbre<span class=\"_ _2\"></span>ngsten, ge<span class=\"_ _2\"></span>dee<span class=\"_ _2\"></span>ld do<span class=\"_ _2\"></span>or het aan<span class=\"_ _2\"></span>tal aand<span class=\"_ _2\"></span>elen van Belyss<span class=\"_ _2\"></span>e Group NV<span class=\"_ _0\"></span>. Gec<span class=\"_ _2\"></span>orri<span class=\"_ _2\"></span>geerd<span class=\"_ _2\"></span>e EBITD<span class=\"_ _0\"></span>A word<span class=\"_ _2\"></span>t ged<span class=\"_ _2\"></span>efiniee<span class=\"_ _2\"></span>rd als be<span class=\"_ _2\"></span>drijf<span class=\"_ _2\"></span>swinst/(-verlies) gec<span class=\"_ _2\"></span>orrig<span class=\"_ _2\"></span>eerd voo<span class=\"_ _2\"></span>r (i) het ef<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>ct van de toewijzing van de aankoop<span class=\"_ _2\"></span>prijs voo<span class=\"_ _2\"></span>ral op verand<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en in voor<span class=\"_ _2\"></span>raden, (ii) winsten op afg<span class=\"_ _2\"></span>estoten activa, (iii) in<span class=\"_ _2\"></span>tegratie<span class=\"_ _2\"></span>- en hers<span class=\"_ _2\"></span>tructure<span class=\"_ _2\"></span>ringskosten, (iv) waard<span class=\"_ _2\"></span>everminde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n en afschr<span class=\"_ _2\"></span>ijvin<span class=\"_ _2\"></span>gen en (v) bijzond<span class=\"_ _2\"></span>ere waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen en afschrijvi<span class=\"_ _0\"></span>ng<span class=\"_ _2\"></span>en.Gec<span class=\"_ _2\"></span>orri<span class=\"_ _2\"></span>geerd<span class=\"_ _2\"></span>e EBITD<span class=\"_ _0\"></span>A-<span class=\"_ _2\"></span>marg<span class=\"_ _2\"></span>e wordt g<span class=\"_ _2\"></span>edefini<span class=\"_ _2\"></span>eerd als d<span class=\"_ _2\"></span>e Gec<span class=\"_ _2\"></span>orri<span class=\"_ _2\"></span>geerd<span class=\"_ _2\"></span>e EBITD<span class=\"_ _0\"></span>A als e<span class=\"_ _2\"></span>en pe<span class=\"_ _2\"></span>rcenta<span class=\"_ _2\"></span>ge van de omzet. Gec<span class=\"_ _2\"></span>orri<span class=\"_ _2\"></span>geerd<span class=\"_ _2\"></span>e be<span class=\"_ _2\"></span>drijfswi<span class=\"_ _2\"></span>nst/<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>verlie<span class=\"_ _2\"></span>s wordt ge<span class=\"_ _2\"></span>definie<span class=\"_ _2\"></span>erd als be<span class=\"_ _2\"></span>drijf<span class=\"_ _2\"></span>swinst/(<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>verlies) gec<span class=\"_ _2\"></span>orrig<span class=\"_ _2\"></span>eerd voo<span class=\"_ _2\"></span>r (i) het ef<span class=\"_ _2\"></span>fect van d<span class=\"_ _2\"></span>e toewijzing van de aa<span class=\"_ _2\"></span>nkoopprijs vo<span class=\"_ _2\"></span>oral op voorraa<span class=\"_ _2\"></span>dwijzigin<span class=\"_ _2\"></span>gen, (ii) wins<span class=\"_ _2\"></span>ten op afges<span class=\"_ _2\"></span>toten activa, (iii) integratie<span class=\"_ _2\"></span>- en h<span class=\"_ _2\"></span>erstr<span class=\"_ _2\"></span>ucturerin<span class=\"_ _2\"></span>gskosten en (iv) bijzonde<span class=\"_ _2\"></span>re waarde<span class=\"_ _0\"></span>verminderingen en a<span class=\"_ _1a\"></span>fschrijvingen. Brutosc<span class=\"_ _2\"></span>huld word<span class=\"_ _2\"></span>t ged<span class=\"_ _2\"></span>efiniee<span class=\"_ _2\"></span>rd als (i) Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes aang<span class=\"_ _2\"></span>epast vo<span class=\"_ _2\"></span>or de fina<span class=\"_ _2\"></span>ncier<span class=\"_ _2\"></span>ingskosten op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men in de bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde en (ii) b<span class=\"_ _2\"></span>ank<span class=\"_ _0\"></span>- e<span class=\"_ _2\"></span>n ande<span class=\"_ _2\"></span>re lening<span class=\"_ _2\"></span>en aan<span class=\"_ _2\"></span>gepas<span class=\"_ _2\"></span>t voor geactiveerde financie<span class=\"_ _2\"></span>ringskost<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>n.Net<span class=\"_ _2\"></span>toschu<span class=\"_ _2\"></span>ld wordt g<span class=\"_ _2\"></span>edefi<span class=\"_ _2\"></span>nieerd al<span class=\"_ _2\"></span>s (i) Senior S<span class=\"_ _2\"></span>ecured N<span class=\"_ _2\"></span>otes aang<span class=\"_ _2\"></span>epast vo<span class=\"_ _2\"></span>or de fina<span class=\"_ _2\"></span>ncier<span class=\"_ _2\"></span>ingskosten op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men in de bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde, (ii) ban<span class=\"_ _2\"></span>k<span class=\"_ _0\"></span>- en a<span class=\"_ _2\"></span>ndere le<span class=\"_ _2\"></span>ninge<span class=\"_ _2\"></span>n aange<span class=\"_ _2\"></span>past vo<span class=\"_ _2\"></span>or geac<span class=\"_ _2\"></span>tiveerde fi<span class=\"_ _2\"></span>nanci<span class=\"_ _2\"></span>erings<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>osten waar<span class=\"_ _2\"></span>van b<span class=\"_ _2\"></span>epaa<span class=\"_ _2\"></span>lde (iii) geldmiddelen en k<span class=\"_ _1a\"></span>asequivalent<span class=\"_ _0\"></span>en worden a<span class=\"_ _0\"></span>fgehouden.Net<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>-i<span class=\"_ _2\"></span>nvestering of net<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>investerings<span class=\"_ _2\"></span>uitgaven word<span class=\"_ _2\"></span>en ged<span class=\"_ _2\"></span>efiniee<span class=\"_ _2\"></span>rd als de som van a<span class=\"_ _2\"></span>lle investering<span class=\"_ _2\"></span>en in materi\u00eb<span class=\"_ _2\"></span>le en immateri<span class=\"_ _2\"></span>\u00eble vaste activa, a<span class=\"_ _2\"></span>angep<span class=\"_ _2\"></span>ast voo<span class=\"_ _2\"></span>r de opb<span class=\"_ _2\"></span>rengs<span class=\"_ _2\"></span>ten van de verkoop van vaste activa. Schul<span class=\"_ _2\"></span>dgraad wo<span class=\"_ _2\"></span>rdt ge<span class=\"_ _2\"></span>definie<span class=\"_ _2\"></span>erd als de ver<span class=\"_ _2\"></span>houdin<span class=\"_ _2\"></span>g tussen Net<span class=\"_ _2\"></span>toschu<span class=\"_ _2\"></span>ld en Ge<span class=\"_ _2\"></span>cor<span class=\"_ _2\"></span>rige<span class=\"_ _2\"></span>erde EBITD<span class=\"_ _0\"></span>A (exclusief IFRS 16 volgen<span class=\"_ _2\"></span>s de financ<span class=\"_ _2\"></span>ierin<span class=\"_ _2\"></span>gsdo<span class=\"_ _2\"></span>cument<span class=\"_ _2\"></span>atie, beh<span class=\"_ _2\"></span>alve voor sale-<span class=\"_ _2\"></span>en-<span class=\"_ _2\"></span>leaseback<span class=\"_ _0\"></span>-tr<span class=\"_ _0\"></span>ansacties<span class=\"_ _0\"></span>).De b<span class=\"_ _2\"></span>elangr<span class=\"_ _2\"></span>ijkste BEY<span class=\"_ _0\"></span>O<span class=\"_ _2\"></span>ND<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>assu<span class=\"_ _2\"></span>mpties en B<span class=\"_ _2\"></span>EY<span class=\"_ _0\"></span>O<span class=\"_ _2\"></span>ND<span class=\"_ _2\"></span>-resul<span class=\"_ _2\"></span>taten diene<span class=\"_ _2\"></span>n ge\u00efnterp<span class=\"_ _2\"></span>reteerd te worden ten opzichte van de situ<span class=\"_ _2\"></span>atie in het vori<span class=\"_ _2\"></span>ge jaar<span class=\"_ _0\"></span>, nl. 2021:\u2022 <span class=\"_\"> </span>Re<span class=\"_ _2\"></span>sultaten o<span class=\"_ _2\"></span>p het vlak van ef<span class=\"_ _6\"></span>fici\u00ebn<span class=\"_ _2\"></span>tieverbeterin<span class=\"_ _2\"></span>gen omvat<span class=\"_ _2\"></span>ten de geanti<span class=\"_ _2\"></span>cipe<span class=\"_ _2\"></span>erde br<span class=\"_ _2\"></span>utoresul<span class=\"_ _2\"></span>taten, voor even<span class=\"_ _1a\"></span>tuele k<span class=\"_ _0\"></span>ostenin\ufb02a<span class=\"_ _0\"></span>tie.\u2022 <span class=\"_\"> </span>D<span class=\"_ _2\"></span>e impa<span class=\"_ _2\"></span>ct voor 2022 word<span class=\"_ _2\"></span>t be<span class=\"_ _2\"></span>rekend aan de han<span class=\"_ _2\"></span>d van de werkelijke volumes; de w<span class=\"_ _2\"></span>isselkoers<span class=\"_ _2\"></span>en van valuta'<span class=\"_ _0\"></span>s worden s<span class=\"_ _2\"></span>tabiel g<span class=\"_ _2\"></span>each<span class=\"_ _2\"></span>t over de pe<span class=\"_ _2\"></span>riode\u2022 <span class=\"_\"> </span>Lea<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>be<span class=\"_ _2\"></span>spari<span class=\"_ _2\"></span>ngen o<span class=\"_ _2\"></span>mvatten wins<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>- e<span class=\"_ _2\"></span>n verliesre<span class=\"_ _2\"></span>sulta<span class=\"_ _2\"></span>ten (uitgezonderd investerin<span class=\"_ _2\"></span>gsui<span class=\"_ _2\"></span>tgaven of k<span class=\"_ _1a\"></span>ostenvermijdi<span class=\"_ _2\"></span>ng) die of<span class=\"_ _2\"></span>wel e<span class=\"_ _2\"></span>en impa<span class=\"_ _2\"></span>ct heb<span class=\"_ _2\"></span>ben op d<span class=\"_ _2\"></span>e kosten van verkochte goe<span class=\"_ _2\"></span>deren (bv. gr<span class=\"_ _1a\"></span>onds<span class=\"_ _2\"></span>toffe<span class=\"_ _2\"></span>nverbruik of -kosten, arb<span class=\"_ _2\"></span>eid of en<span class=\"_ _2\"></span>ergiekosten) ofwe<span class=\"_ _2\"></span>l op vaste kosten (bv<span class=\"_ _0\"></span>. ond<span class=\"_ _2\"></span>erho<span class=\"_ _2\"></span>ud)T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 2. Kr<span class=\"_ _0\"></span>i<span class=\"_ _2\"></span>ti<span class=\"_ _0\"></span>sche boekhoud<span class=\"_ _0\"></span>kundige schattingen en beoordelingenV<span class=\"_ _0\"></span>oo<span class=\"_ _2\"></span>r de be<span class=\"_ _2\"></span>drage<span class=\"_ _2\"></span>n die in de ja<span class=\"_ _2\"></span>arrekening worde<span class=\"_ _2\"></span>n gepre<span class=\"_ _2\"></span>senteerd<span class=\"_ _2\"></span>, worden sc<span class=\"_ _2\"></span>hat<span class=\"_ _2\"></span>tinge<span class=\"_ _2\"></span>n en aann<span class=\"_ _2\"></span>ames over de toekomst ge<span class=\"_ _2\"></span>bruik<span class=\"_ _2\"></span>t. S<span class=\"_ _2\"></span>chat<span class=\"_ _2\"></span>ting<span class=\"_ _2\"></span>en en b<span class=\"_ _2\"></span>eoo<span class=\"_ _2\"></span>rdeling<span class=\"_ _2\"></span>en worden vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tdurend g<span class=\"_ _2\"></span>e\u00ebvaluee<span class=\"_ _2\"></span>rd en zijn ge<span class=\"_ _2\"></span>basee<span class=\"_ _2\"></span>rd op er<span class=\"_ _2\"></span>varin<span class=\"_ _2\"></span>gen ui<span class=\"_ _2\"></span>t het verle<span class=\"_ _2\"></span>den e<span class=\"_ _2\"></span>n andere fa<span class=\"_ _2\"></span>ctoren, waarond<span class=\"_ _2\"></span>er ver<span class=\"_ _2\"></span>wachte toekomstige g<span class=\"_ _2\"></span>ebe<span class=\"_ _2\"></span>ur<span class=\"_ _2\"></span>tenisse<span class=\"_ _2\"></span>n waar<span class=\"_ _2\"></span>van het on<span class=\"_ _2\"></span>der de huidi<span class=\"_ _2\"></span>ge oms<span class=\"_ _2\"></span>tandigh<span class=\"_ _2\"></span>ede<span class=\"_ _2\"></span>n waarsch<span class=\"_ _2\"></span>ijnlijk is dat ze zich zullen voo<span class=\"_ _2\"></span>rdoen<span class=\"_ _2\"></span>. De sch<span class=\"_ _2\"></span>at<span class=\"_ _2\"></span>tingen e<span class=\"_ _2\"></span>n aannam<span class=\"_ _2\"></span>es zulle<span class=\"_ _2\"></span>n zelden gelijk zij<span class=\"_ _2\"></span>n aan de b<span class=\"_ _2\"></span>etref<span class=\"_ _2\"></span>fend<span class=\"_ _2\"></span>e daadwe<span class=\"_ _2\"></span>rkelijk<span class=\"_ _0\"></span>e re<span class=\"_ _2\"></span>sulta<span class=\"_ _2\"></span>ten. De schat<span class=\"_ _2\"></span>tin<span class=\"_ _2\"></span>gen en a<span class=\"_ _2\"></span>annam<span class=\"_ _2\"></span>es die ee<span class=\"_ _2\"></span>n impac<span class=\"_ _2\"></span>t zouden kun<span class=\"_ _2\"></span>nen heb<span class=\"_ _2\"></span>ben op d<span class=\"_ _2\"></span>e jaarrekening wo<span class=\"_ _2\"></span>rden hie<span class=\"_ _2\"></span>ronde<span class=\"_ _2\"></span>r besp<span class=\"_ _2\"></span>roken.Goodw<span class=\"_ _2\"></span>illHet b<span class=\"_ _2\"></span>edrag van d<span class=\"_ _2\"></span>e goo<span class=\"_ _2\"></span>dwill die aa<span class=\"_ _2\"></span>nvank<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>lijk opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en is als een re<span class=\"_ _2\"></span>sulta<span class=\"_ _2\"></span>at van een b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>fsco<span class=\"_ _2\"></span>mbinatie is a<span class=\"_ _2\"></span>fhankelijk van de toewijzing van de a<span class=\"_ _2\"></span>ankooppr<span class=\"_ _2\"></span>ijs aan de re<span class=\"_ _2\"></span>\u00eble waard<span class=\"_ _2\"></span>e van de ver<span class=\"_ _2\"></span>wor<span class=\"_ _2\"></span>ven i<span class=\"_ _2\"></span>dentifi<span class=\"_ _2\"></span>cee<span class=\"_ _2\"></span>rbare ac<span class=\"_ _2\"></span>tiva en de aan<span class=\"_ _2\"></span>gegan<span class=\"_ _2\"></span>e verplic<span class=\"_ _2\"></span>htinge<span class=\"_ _2\"></span>n. De b<span class=\"_ _2\"></span>epalin<span class=\"_ _2\"></span>g van de re\u00ebl<span class=\"_ _2\"></span>e waarde van de activa en ver<span class=\"_ _2\"></span>plichtin<span class=\"_ _2\"></span>gen is grotend<span class=\"_ _2\"></span>eels ge<span class=\"_ _2\"></span>base<span class=\"_ _2\"></span>erd op het oo<span class=\"_ _2\"></span>rdeel van h<span class=\"_ _2\"></span>et mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt. De toewijzin<span class=\"_ _2\"></span>g van de aankoopp<span class=\"_ _2\"></span>rijs he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t ee<span class=\"_ _2\"></span>n impac<span class=\"_ _2\"></span>t op de resu<span class=\"_ _2\"></span>ltaten van de groep a<span class=\"_ _2\"></span>angezien imm<span class=\"_ _2\"></span>ateri\u00eble vas<span class=\"_ _2\"></span>te activa met ee<span class=\"_ _2\"></span>n eindig<span class=\"_ _2\"></span>e levensduu<span class=\"_ _2\"></span>r worden afg<span class=\"_ _2\"></span>eschreven, ter<span class=\"_ _2\"></span>wijl i<span class=\"_ _2\"></span>mmateri\u00ebl<span class=\"_ _2\"></span>e vaste activa me<span class=\"_ _2\"></span>t een onb<span class=\"_ _2\"></span>epa<span class=\"_ _2\"></span>alde l<span class=\"_ _2\"></span>evensduur<span class=\"_ _0\"></span>, met in<span class=\"_ _2\"></span>beg<span class=\"_ _2\"></span>rip van goo<span class=\"_ _2\"></span>dwill, niet wo<span class=\"_ _2\"></span>rden afge<span class=\"_ _2\"></span>schreven en zou<span class=\"_ _2\"></span>den kunn<span class=\"_ _2\"></span>en resul<span class=\"_ _2\"></span>teren in verschill<span class=\"_ _2\"></span>end<span class=\"_ _2\"></span>e afschri<span class=\"_ _2\"></span>jving<span class=\"_ _2\"></span>skosten op basis van de toewijzing aa<span class=\"_ _2\"></span>n immateri\u00ebl<span class=\"_ _2\"></span>e vaste activa met e<span class=\"_ _2\"></span>en onb<span class=\"_ _2\"></span>epaal<span class=\"_ _2\"></span>de en ee<span class=\"_ _2\"></span>n eindi<span class=\"_ _2\"></span>ge levensdu<span class=\"_ _2\"></span>ur<span class=\"_ _0\"></span>.Impairment testingIFRS vereist van het manage<span class=\"_ _2\"></span>ment dat het de bijzond<span class=\"_ _2\"></span>ere waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen van activa met een onb<span class=\"_ _2\"></span>epa<span class=\"_ _2\"></span>alde<span class=\"_ _2\"></span> levensduu<span class=\"_ _2\"></span>r jaarlijks toetst en dat het bijzondere<span class=\"_ _2\"></span> waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen van activa met een ein<span class=\"_ _2\"></span>dige levensduu<span class=\"_ _2\"></span>r t<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>etst wanne<span class=\"_ _2\"></span>er geb<span class=\"_ _2\"></span>eur<span class=\"_ _2\"></span>teniss<span class=\"_ _2\"></span>en of wijzigingen in omsta<span class=\"_ _2\"></span>ndigh<span class=\"_ _2\"></span>eden aan<span class=\"_ _2\"></span>geven dat de boe<span class=\"_ _2\"></span>kwa<span class=\"_ _2\"></span>arde van een actief mog<span class=\"_ _2\"></span>elijk niet recup<span class=\"_ _2\"></span>eree<span class=\"_ _2\"></span>rbaar is. Een impairme<span class=\"_ _2\"></span>nt test is een onde<span class=\"_ _2\"></span>rdeel waar<span class=\"_ _6\"></span>voor het oord<span class=\"_ _2\"></span>eel van het manag<span class=\"_ _2\"></span>emen<span class=\"_ _2\"></span>t van bel<span class=\"_ _2\"></span>ang is. Het mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt onder<span class=\"_ _2\"></span>zoek<span class=\"_ _6\"></span>t of <span class=\"_ _1a\"></span>de boe<span class=\"_ _2\"></span>k<span class=\"_ _2\"></span>waarde van de activa onder<span class=\"_ _2\"></span>steund kan worden doo<span class=\"_ _2\"></span>r de net<span class=\"_ _2\"></span>to conta<span class=\"_ _2\"></span>nte waarde van <span class=\"_ _0\"></span>toe<span class=\"_ _2\"></span>komstige kasstrom<span class=\"_ _2\"></span>en afgelei<span class=\"_ _2\"></span>d van activa die zulke <span class=\"_ _0\"></span>kas<span class=\"_ _2\"></span>stroomvoor<span class=\"_ _2\"></span>spe<span class=\"_ _2\"></span>llingen ge<span class=\"_ _2\"></span>bruiken waarbij<span class=\"_ _2\"></span> de toekomstige kasstrom<span class=\"_ _2\"></span>en verdisco<span class=\"_ _2\"></span>nteerd zijn tegen een<span class=\"_ _2\"></span> aang<span class=\"_ _2\"></span>epast tar<span class=\"_ _2\"></span>ief<span class=\"_ _0\"></span>. Bij het be<span class=\"_ _2\"></span>rekenen van de net<span class=\"_ _2\"></span>to <span class=\"_ _1a\"></span>conta<span class=\"_ _2\"></span>nte waarde van de toekomstige kasstrom<span class=\"_ _2\"></span>en moeten er be<span class=\"_ _2\"></span>paald<span class=\"_ _2\"></span>e aannam<span class=\"_ _2\"></span>es in acht worde<span class=\"_ _2\"></span>n genom<span class=\"_ _2\"></span>en met betrek<span class=\"_ _2\"></span>king tot onzekere situaties incl<span class=\"_ _2\"></span>usief de ver<span class=\"_ _2\"></span>wachting<span class=\"_ _2\"></span>en van het mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt in verband met:\u2022 <span class=\"_\"> </span>g<span class=\"_ _2\"></span>roei in G<span class=\"_ _2\"></span>ecor<span class=\"_ _2\"></span>rige<span class=\"_ _2\"></span>erde EBITD<span class=\"_ _1a\"></span>A, b<span class=\"_ _2\"></span>erekend als gec<span class=\"_ _2\"></span>orrig<span class=\"_ _2\"></span>eerde b<span class=\"_ _2\"></span>edr<span class=\"_ _2\"></span>ijfswins<span class=\"_ _2\"></span>t/<span class=\"_ _0\"></span>(-verl<span class=\"_ _2\"></span>ies) voor afschr<span class=\"_ _2\"></span>ijvin<span class=\"_ _2\"></span>gs- en waarde<span class=\"_ _1a\"></span>verminderingsk<span class=\"_ _0\"></span>osten;\u2022 <span class=\"_\"> </span>tij<span class=\"_ _2\"></span>dspla<span class=\"_ _2\"></span>nning en h<span class=\"_ _2\"></span>oog<span class=\"_ _2\"></span>te van t<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>ekomstige i<span class=\"_ _2\"></span>nvesteringe<span class=\"_ _2\"></span>n;\u2022 <span class=\"_\"> </span>g<span class=\"_ _2\"></span>roeip<span class=\"_ _2\"></span>ercent<span class=\"_ _2\"></span>ages o<span class=\"_ _2\"></span>p lange term<span class=\"_ _2\"></span>ijn; en\u2022 <span class=\"_\"> </span>d<span class=\"_ _2\"></span>e sele<span class=\"_ _2\"></span>ctie van disc<span class=\"_ _2\"></span>onteringsvo<span class=\"_ _2\"></span>eten om de  betrok<span class=\"_ _2\"></span>ken risico\u2019<span class=\"_ _0\"></span>s te weersp<span class=\"_ _2\"></span>iege<span class=\"_ _2\"></span>len.Het wijzi<span class=\"_ _2\"></span>gen van de aan<span class=\"_ _2\"></span>name<span class=\"_ _2\"></span>s die ges<span class=\"_ _2\"></span>elec<span class=\"_ _2\"></span>teerd zijn doo<span class=\"_ _2\"></span>r het mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt, in het bijzon<span class=\"_ _2\"></span>der voor d<span class=\"_ _2\"></span>e disco<span class=\"_ _2\"></span>nteringsvoet e<span class=\"_ _2\"></span>n de aann<span class=\"_ _2\"></span>ames inz<span class=\"_ _2\"></span>ake groeiperc<span class=\"_ _2\"></span>entag<span class=\"_ _2\"></span>e die geb<span class=\"_ _2\"></span>ruik<span class=\"_ _2\"></span>t word<span class=\"_ _2\"></span>en in de kass<span class=\"_ _2\"></span>troomvoorsp<span class=\"_ _2\"></span>ellin<span class=\"_ _2\"></span>gen, zoud<span class=\"_ _2\"></span>en een a<span class=\"_ _2\"></span>anzienlijke impac<span class=\"_ _2\"></span>t kunnen h<span class=\"_ _2\"></span>ebb<span class=\"_ _2\"></span>en op imp<span class=\"_ _2\"></span>airme<span class=\"_ _2\"></span>nt test en dus o<span class=\"_ _2\"></span>ok op de res<span class=\"_ _2\"></span>ultaten. D<span class=\"_ _2\"></span>e evaluatie van de groe<span class=\"_ _2\"></span>p omvat de bel<span class=\"_ _2\"></span>angrijke aannam<span class=\"_ _2\"></span>es me<span class=\"_ _2\"></span>t betrekk<span class=\"_ _2\"></span>ing tot gevoeli<span class=\"_ _2\"></span>gheid in de kasstro<span class=\"_ _2\"></span>omvoorsp<span class=\"_ _2\"></span>ellin<span class=\"_ _2\"></span>gen. V<span class=\"_ _1a\"></span>erdere d<span class=\"_ _2\"></span>etails zijn terug te vind<span class=\"_ _2\"></span>en in T<span class=\"_ _0\"></span>oelichtin<span class=\"_ _2\"></span>g 5.Ink<span class=\"_ _0\"></span>omstenb<span class=\"_ _2\"></span>elastingenDe gro<span class=\"_ _2\"></span>ep is actief in di<span class=\"_ _2\"></span>verse fis<span class=\"_ _2\"></span>cale rec<span class=\"_ _2\"></span>htsgeb<span class=\"_ _2\"></span>iede<span class=\"_ _2\"></span>n en mo<span class=\"_ _2\"></span>et daarom b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingpos<span class=\"_ _2\"></span>ities b<span class=\"_ _2\"></span>epal<span class=\"_ _2\"></span>en ond<span class=\"_ _2\"></span>er de resp<span class=\"_ _2\"></span>ectieve lokal<span class=\"_ _2\"></span>e bel<span class=\"_ _2\"></span>astingwet<span class=\"_ _2\"></span>ten en s<span class=\"_ _2\"></span>tandp<span class=\"_ _2\"></span>unten van bel<span class=\"_ _2\"></span>astinga<span class=\"_ _2\"></span>utoriteiten di<span class=\"_ _2\"></span>e compl<span class=\"_ _2\"></span>ex en onde<span class=\"_ _2\"></span>rhevi<span class=\"_ _2\"></span>g kunnen zijn aan vers<span class=\"_ _2\"></span>chille<span class=\"_ _2\"></span>nde interp<span class=\"_ _2\"></span>retaties van b<span class=\"_ _2\"></span>elastin<span class=\"_ _2\"></span>gbetal<span class=\"_ _2\"></span>ers en lokal<span class=\"_ _2\"></span>e bel<span class=\"_ _2\"></span>astingau<span class=\"_ _2\"></span>toriteiten. D<span class=\"_ _2\"></span>e groep m<span class=\"_ _2\"></span>aak<span class=\"_ _2\"></span>t ce<span class=\"_ _2\"></span>ntraal kosten die toegewezen worde<span class=\"_ _2\"></span>n aan do<span class=\"_ _2\"></span>chteronde<span class=\"_ _2\"></span>rnemin<span class=\"_ _2\"></span>gen in versch<span class=\"_ _2\"></span>illend<span class=\"_ _2\"></span>e rechtsg<span class=\"_ _2\"></span>ebie<span class=\"_ _2\"></span>den en d<span class=\"_ _2\"></span>ie de groe<span class=\"_ _2\"></span>p bloots<span class=\"_ _2\"></span>tellen aan inhe<span class=\"_ _2\"></span>rente bela<span class=\"_ _2\"></span>stingris<span class=\"_ _2\"></span>ico\u2019<span class=\"_ _0\"></span>s, zoals het g<span class=\"_ _2\"></span>eval is voor alle on<span class=\"_ _2\"></span>dern<span class=\"_ _2\"></span>eming<span class=\"_ _2\"></span>en die in ee<span class=\"_ _2\"></span>n internation<span class=\"_ _2\"></span>ale con<span class=\"_ _2\"></span>text actief zijn. O<span class=\"_ _2\"></span>p basis van d<span class=\"_ _2\"></span>eze belastin<span class=\"_ _2\"></span>grisico\u2019<span class=\"_ _0\"></span>s h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t h<span class=\"_ _2\"></span>et mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt een g<span class=\"_ _2\"></span>edetail<span class=\"_ _2\"></span>leerd<span class=\"_ _2\"></span>e beo<span class=\"_ _2\"></span>ordel<span class=\"_ _2\"></span>ing uitg<span class=\"_ _2\"></span>evoerd voor onzekere bel<span class=\"_ _2\"></span>astingp<span class=\"_ _2\"></span>ositi<span class=\"_ _2\"></span>es, wat he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t gere<span class=\"_ _2\"></span>sulteerd in voor deze onzekerhe<span class=\"_ _2\"></span>den op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men voo<span class=\"_ _2\"></span>rzie<span class=\"_ _2\"></span>ninge<span class=\"_ _2\"></span>n, in overeens<span class=\"_ _2\"></span>temming met I<span class=\"_ _2\"></span>FRIC 23. IFRIC 23 \u2018Onzekerheid over fis<span class=\"_ _2\"></span>cale b<span class=\"_ _2\"></span>ehan<span class=\"_ _2\"></span>deling<span class=\"_ _2\"></span>en van inkomsten\u2019 (van kracht sind<span class=\"_ _2\"></span>s 1 januari 2019)<span class=\"_ _0\"></span>. Deze interpretatie ve<span class=\"_ _2\"></span>rduidel<span class=\"_ _2\"></span>ijk<span class=\"_ _2\"></span>t de b<span class=\"_ _2\"></span>oekh<span class=\"_ _2\"></span>oudkun<span class=\"_ _2\"></span>dige ver<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>rking voor onzekerhe<span class=\"_ _2\"></span>den inza<span class=\"_ _2\"></span>ke ink<span class=\"_ _0\"></span>oms<span class=\"_ _2\"></span>tenbel<span class=\"_ _2\"></span>astinge<span class=\"_ _2\"></span>n. De interpretatie m<span class=\"_ _2\"></span>oet word<span class=\"_ _2\"></span>en toeg<span class=\"_ _2\"></span>epast o<span class=\"_ _2\"></span>p de be<span class=\"_ _2\"></span>palin<span class=\"_ _2\"></span>g van de be<span class=\"_ _2\"></span>lastba<span class=\"_ _2\"></span>re winst (het b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tbare verlie<span class=\"_ _2\"></span>s)<span class=\"_ _0\"></span>, b<span class=\"_ _2\"></span>elastb<span class=\"_ _2\"></span>are basis, ni<span class=\"_ _2\"></span>et<span class=\"_ _0\"></span>- g<span class=\"_ _2\"></span>ecom<span class=\"_ _2\"></span>pens<span class=\"_ _2\"></span>eerde fi<span class=\"_ _2\"></span>scale ve<span class=\"_ _2\"></span>rliezen, onge<span class=\"_ _2\"></span>bruik<span class=\"_ _6\"></span>te bel<span class=\"_ _2\"></span>astingk<span class=\"_ _2\"></span>redieten en b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingvoe<span class=\"_ _2\"></span>ten, wanneer e<span class=\"_ _2\"></span>r onzekerheid b<span class=\"_ _2\"></span>esta<span class=\"_ _2\"></span>at over het fei<span class=\"_ _2\"></span>t of de bel<span class=\"_ _2\"></span>asting opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en doo<span class=\"_ _2\"></span>r een G<span class=\"_ _2\"></span>roep aanvaard za<span class=\"_ _2\"></span>l worden do<span class=\"_ _2\"></span>or de be<span class=\"_ _2\"></span>lasting<span class=\"_ _2\"></span>autori<span class=\"_ _2\"></span>teit. Ze wordt toeg<span class=\"_ _2\"></span>epast o<span class=\"_ _2\"></span>p zowel versch<span class=\"_ _2\"></span>uldigd<span class=\"_ _2\"></span>e als uitg<span class=\"_ _2\"></span>esteld<span class=\"_ _2\"></span>e bel<span class=\"_ _2\"></span>astinge<span class=\"_ _2\"></span>n wannee<span class=\"_ _2\"></span>r er onzekerheid b<span class=\"_ _2\"></span>estaa<span class=\"_ _2\"></span>t over de belastin<span class=\"_ _2\"></span>gposi<span class=\"_ _2\"></span>tie van een Groe<span class=\"_ _2\"></span>p. De gro<span class=\"_ _2\"></span>ep heef<span class=\"_ _6\"></span>t een g<span class=\"_ _2\"></span>edetai<span class=\"_ _2\"></span>lleerd<span class=\"_ _2\"></span>e inscha<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ting gem<span class=\"_ _2\"></span>aak<span class=\"_ _2\"></span>t van alle b<span class=\"_ _2\"></span>elastin<span class=\"_ _2\"></span>gonzekerhed<span class=\"_ _2\"></span>en binn<span class=\"_ _2\"></span>en de groe<span class=\"_ _2\"></span>p die de vol<span class=\"_ _2\"></span>gend<span class=\"_ _2\"></span>e implic<span class=\"_ _2\"></span>aties he<span class=\"_ _2\"></span>bbe<span class=\"_ _2\"></span>n voor de b<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>houd<span class=\"_ _2\"></span>kundig<span class=\"_ _2\"></span>e princ<span class=\"_ _2\"></span>ipes: a. <span class=\"_ _0\"></span>De gro<span class=\"_ _2\"></span>ep hee<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>t be<span class=\"_ _2\"></span>slist of ha<span class=\"_ _2\"></span>ar onzekere bel<span class=\"_ _2\"></span>astingp<span class=\"_ _2\"></span>ositie<span class=\"_ _2\"></span>s indiv<span class=\"_ _2\"></span>idue<span class=\"_ _2\"></span>el of gezame<span class=\"_ _2\"></span>nlijk in aanme<span class=\"_ _2\"></span>rkin<span class=\"_ _2\"></span>g moeten word<span class=\"_ _2\"></span>en gen<span class=\"_ _2\"></span>omen, g<span class=\"_ _2\"></span>ebase<span class=\"_ _2\"></span>erd op welke benad<span class=\"_ _2\"></span>ering d<span class=\"_ _2\"></span>e bes<span class=\"_ _2\"></span>te voorsp<span class=\"_ _2\"></span>elling<span class=\"_ _2\"></span>en versc<span class=\"_ _2\"></span>haf<span class=\"_ _2\"></span>te van het op<span class=\"_ _2\"></span>losse<span class=\"_ _2\"></span>n van de onzekerhed<span class=\"_ _2\"></span>en met d<span class=\"_ _2\"></span>e belastingautoriteit; b. <span class=\"_ _24\"></span><span class=\"ls0 ws0\">De gro<span class=\"_ _2\"></span>ep is er<span class=\"_ _2\"></span>van ui<span class=\"_ _2\"></span>tgeg<span class=\"_ _2\"></span>aan dat de b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingau<span class=\"_ _2\"></span>toriteit </span>de po<span class=\"_ _2\"></span>sitie zal o<span class=\"_ _2\"></span>nder<span class=\"_ _2\"></span>zoeken (indi<span class=\"_ _2\"></span>en ze gema<span class=\"_ _2\"></span>chtigd is dit te doe<span class=\"_ _2\"></span>n) en volledig<span class=\"_ _2\"></span>e k<span class=\"_ _1a\"></span>ennis za<span class=\"_ _2\"></span>l hebb<span class=\"_ _2\"></span>en van alle relevante informatie; c. <span class=\"_ _0\"></span><span class=\"ls0 ws0\">De gro<span class=\"_ _2\"></span>ep heef<span class=\"_ _6\"></span>t geval pe<span class=\"_ _2\"></span>r geval bes<span class=\"_ _2\"></span>list om ee<span class=\"_ _2\"></span>n </span>onzekere belas<span class=\"_ _2\"></span>tingpo<span class=\"_ _2\"></span>sitie (groep van onzekere bel<span class=\"_ _2\"></span>astingp<span class=\"_ _2\"></span>ositie<span class=\"_ _2\"></span>s) op t<span class=\"_ _1a\"></span>e nem<span class=\"_ _2\"></span>en geb<span class=\"_ _2\"></span>ruik makend van of<span class=\"_ _2\"></span>wel het m<span class=\"_ _2\"></span>ees<span class=\"_ _2\"></span>t waarsch<span class=\"_ _2\"></span>ijnlijke bedra<span class=\"_ _2\"></span>g of de ver<span class=\"_ _2\"></span>wachte waarde afh<span class=\"_ _2\"></span>ankelijk van wat geda<span class=\"_ _2\"></span>cht word<span class=\"_ _2\"></span>t een b<span class=\"_ _2\"></span>etere voorsp<span class=\"_ _2\"></span>ellin<span class=\"_ _2\"></span>g op te leveren voor h<span class=\"_ _2\"></span>et oplo<span class=\"_ _2\"></span>ssen van elke (<span class=\"_ _0\"></span>gro<span class=\"_ _2\"></span>ep van) onzek<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>re belas<span class=\"_ _2\"></span>tingp<span class=\"_ _2\"></span>ositie(s<span class=\"_ _0\"></span>) o<span class=\"_ _2\"></span>m de waarsc<span class=\"_ _2\"></span>hijnlijkh<span class=\"_ _2\"></span>eid van ee<span class=\"_ _2\"></span>n aanpas<span class=\"_ _2\"></span>sing ui<span class=\"_ _2\"></span>tgevoerd na onde<span class=\"_ _2\"></span>rzoe<span class=\"_ _2\"></span>k te weerspi<span class=\"_ _2\"></span>egel<span class=\"_ _2\"></span>en. De totale IFRI<span class=\"_ _2\"></span>C 23-vo<span class=\"_ _2\"></span>orzi<span class=\"_ _2\"></span>ening voo<span class=\"_ _2\"></span>r de voor<span class=\"_ _6\"></span>tgezette be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten be<span class=\"_ _2\"></span>draag<span class=\"_ _2\"></span>t \u20ac 4,0 miljoe<span class=\"_ _2\"></span>n voor 2022 in vergelij<span class=\"_ _2\"></span>king me<span class=\"_ _2\"></span>t \u20ac 2,<span class=\"_ _0\"></span>7 m<span class=\"_ _2\"></span>iljoe<span class=\"_ _2\"></span>n vorig jaar<span class=\"_ _0\"></span>. De gro<span class=\"_ _2\"></span>ep heef<span class=\"_ _6\"></span>t bel<span class=\"_ _2\"></span>astingk<span class=\"_ _2\"></span>redieten me<span class=\"_ _2\"></span>t betrek<span class=\"_ _2\"></span>king tot overgedrage<span class=\"_ _2\"></span>n verliezen en DB<span class=\"_ _2\"></span>I (<span class=\"_ _1a\"></span>defini<span class=\"_ _2\"></span>tief bel<span class=\"_ _2\"></span>aste inkomsten, vrijstellingsregelin<span class=\"_ _2\"></span>g voor divid<span class=\"_ _2\"></span>enduitkeringen door k<span class=\"_ _2\"></span>wali<span class=\"_ _2\"></span>fice<span class=\"_ _2\"></span>rende EU<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>doc<span class=\"_ _2\"></span>hteronder<span class=\"_ _2\"></span>neming<span class=\"_ _2\"></span>en aan k<span class=\"_ _2\"></span>walific<span class=\"_ _2\"></span>erende EU<span class=\"_ _2\"></span>-m<span class=\"_ _2\"></span>oe<span class=\"_ _2\"></span>derma<span class=\"_ _2\"></span>atschap<span class=\"_ _2\"></span>pijen o<span class=\"_ _2\"></span>m dubb<span class=\"_ _2\"></span>ele bel<span class=\"_ _2\"></span>astingh<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>fing o<span class=\"_ _2\"></span>p divid<span class=\"_ _2\"></span>endinkomsten te vermij<span class=\"_ _2\"></span>den)<span class=\"_ _0\"></span>. D<span class=\"_ _2\"></span>eze bel<span class=\"_ _2\"></span>astingk<span class=\"_ _2\"></span>redieten kunne<span class=\"_ _2\"></span>n gebrui<span class=\"_ _2\"></span>k<span class=\"_ _2\"></span>t worden om toekomstige bel<span class=\"_ _2\"></span>astbare wins<span class=\"_ _2\"></span>ten te compe<span class=\"_ _2\"></span>nseren. D<span class=\"_ _2\"></span>e waarde<span class=\"_ _2\"></span>ring van dit actief ha<span class=\"_ _2\"></span>ngt af van e<span class=\"_ _2\"></span>en aantal o<span class=\"_ _2\"></span>orde<span class=\"_ _2\"></span>elkundi<span class=\"_ _2\"></span>ge aann<span class=\"_ _2\"></span>ames met b<span class=\"_ _2\"></span>etrekkin<span class=\"_ _2\"></span>g tot de toekomstige b<span class=\"_ _2\"></span>elastb<span class=\"_ _2\"></span>are winsten van verschil<span class=\"_ _2\"></span>lend<span class=\"_ _2\"></span>e doch<span class=\"_ _2\"></span>terondern<span class=\"_ _2\"></span>eming<span class=\"_ _2\"></span>en van de groe<span class=\"_ _2\"></span>p in versch<span class=\"_ _2\"></span>illend<span class=\"_ _2\"></span>e rechtsg<span class=\"_ _2\"></span>ebie<span class=\"_ _2\"></span>den en van h<span class=\"_ _2\"></span>et resul<span class=\"_ _2\"></span>taat van fiscal<span class=\"_ _2\"></span>e plannin<span class=\"_ _2\"></span>gsstrategi<span class=\"_ _2\"></span>e\u00ebn. D<span class=\"_ _2\"></span>eze schat<span class=\"_ _2\"></span>tinge<span class=\"_ _2\"></span>n zijn voor<span class=\"_ _2\"></span>zichtig g<span class=\"_ _2\"></span>emaak<span class=\"_ _6\"></span>t, rekening houd<span class=\"_ _2\"></span>end m<span class=\"_ _2\"></span>et de huidi<span class=\"_ _2\"></span>ge kennis en met re<span class=\"_ _2\"></span>delijke lange<span class=\"_ _2\"></span>termijnvoorsp<span class=\"_ _2\"></span>elling<span class=\"_ _2\"></span>en. Indie<span class=\"_ _2\"></span>n de omst<span class=\"_ _2\"></span>andigh<span class=\"_ _2\"></span>ede<span class=\"_ _2\"></span>n wijzigen e<span class=\"_ _2\"></span>n het uitein<span class=\"_ _2\"></span>delijke fiscal<span class=\"_ _2\"></span>e result<span class=\"_ _2\"></span>aat versc<span class=\"_ _2\"></span>hillen<span class=\"_ _2\"></span>d zou zijn van de be<span class=\"_ _2\"></span>dragen die aanvankelijk waren op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men, zulle<span class=\"_ _2\"></span>n derg<span class=\"_ _2\"></span>elijke versch<span class=\"_ _2\"></span>illen ee<span class=\"_ _2\"></span>n impac<span class=\"_ _2\"></span>t hebb<span class=\"_ _2\"></span>en op d<span class=\"_ _2\"></span>e inkomstenbel<span class=\"_ _2\"></span>asting en voor<span class=\"_ _2\"></span>zieni<span class=\"_ _2\"></span>ngen voo<span class=\"_ _2\"></span>r uitge<span class=\"_ _2\"></span>stelde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingen i<span class=\"_ _2\"></span>n de pe<span class=\"_ _2\"></span>riode waarin die vas<span class=\"_ _2\"></span>tstelling word<span class=\"_ _2\"></span>t ged<span class=\"_ _2\"></span>aan.Handelsv<span class=\"_ _0\"></span>orderingenBij de toep<span class=\"_ _2\"></span>assing van IFRS 9 ma<span class=\"_ _2\"></span>ak<span class=\"_ _2\"></span>t de groe<span class=\"_ _2\"></span>p bel<span class=\"_ _2\"></span>angrijke schat<span class=\"_ _2\"></span>tin<span class=\"_ _2\"></span>gen voo<span class=\"_ _2\"></span>r het b<span class=\"_ _2\"></span>epale<span class=\"_ _2\"></span>n van de realise<span class=\"_ _2\"></span>erba<span class=\"_ _2\"></span>re waarde met b<span class=\"_ _2\"></span>etrekkin<span class=\"_ _2\"></span>g tot handelsvord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en. De g<span class=\"_ _2\"></span>roep pas<span class=\"_ _2\"></span>t de vereenvoudi<span class=\"_ _2\"></span>gde b<span class=\"_ _2\"></span>enad<span class=\"_ _2\"></span>ering van I<span class=\"_ _2\"></span>FRS 9 t<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>e bij de wa<span class=\"_ _2\"></span>arderin<span class=\"_ _2\"></span>g van ver<span class=\"_ _2\"></span>wachte kred<span class=\"_ _2\"></span>iet<span class=\"_ _2\"></span>verliezen op bas<span class=\"_ _2\"></span>is van de ver<span class=\"_ _2\"></span>wachte kredi<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>verliezen over de volle<span class=\"_ _2\"></span>dige l<span class=\"_ _2\"></span>evensduur van alle handelsv<span class=\"_ _0\"></span>orderingen.Om de ver<span class=\"_ _2\"></span>wa<span class=\"_ _2\"></span>chte kredie<span class=\"_ _2\"></span>tver<span class=\"_ _2\"></span>liezen over de volled<span class=\"_ _2\"></span>ige levens<span class=\"_ _2\"></span>duur te meten, heef<span class=\"_ _6\"></span>t de groe<span class=\"_ _2\"></span>p een voor<span class=\"_ _2\"></span>zienin<span class=\"_ _2\"></span>genmatr<span class=\"_ _2\"></span>ix opg<span class=\"_ _2\"></span>esteld. D<span class=\"_ _2\"></span>e groe<span class=\"_ _2\"></span>p heef<span class=\"_ _6\"></span>t de volge<span class=\"_ _2\"></span>nde para<span class=\"_ _2\"></span>meters op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men: kans op wanb<span class=\"_ _2\"></span>etalin<span class=\"_ _2\"></span>g en blo<span class=\"_ _2\"></span>otstelling b<span class=\"_ _2\"></span>ij wanbeta<span class=\"_ _2\"></span>ling (inc<span class=\"_ _2\"></span>lusief de ver<span class=\"_ _2\"></span>wa<span class=\"_ _2\"></span>chte terugb<span class=\"_ _2\"></span>etaling van de k<span class=\"_ _2\"></span>redie<span class=\"_ _2\"></span>tver<span class=\"_ _2\"></span>zekering)<span class=\"_ _1a\"></span>. Om deze param<span class=\"_ _2\"></span>eters te benad<span class=\"_ _2\"></span>eren werd<span class=\"_ _2\"></span>en de han<span class=\"_ _2\"></span>delsvorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n inge<span class=\"_ _2\"></span>dee<span class=\"_ _2\"></span>ld op bas<span class=\"_ _2\"></span>is van geme<span class=\"_ _2\"></span>ensch<span class=\"_ _2\"></span>appe<span class=\"_ _2\"></span>lijke k<span class=\"_ _0\"></span>en<span class=\"_ _2\"></span>merken (voornam<span class=\"_ _2\"></span>elijk ge<span class=\"_ _2\"></span>ografis<span class=\"_ _2\"></span>che regi<span class=\"_ _2\"></span>o, typ<span class=\"_ _2\"></span>e kla<span class=\"_ _2\"></span>nt en de achters<span class=\"_ _2\"></span>tallige d<span class=\"_ _2\"></span>agen). De voor<span class=\"_ _2\"></span>ziening<span class=\"_ _2\"></span>enmatrix is geba<span class=\"_ _2\"></span>seerd o<span class=\"_ _2\"></span>p de ver<span class=\"_ _2\"></span>wachte wanb<span class=\"_ _2\"></span>etaling<span class=\"_ _2\"></span>sperc<span class=\"_ _2\"></span>entag<span class=\"_ _2\"></span>es zoals gep<span class=\"_ _2\"></span>ublice<span class=\"_ _2\"></span>erd do<span class=\"_ _2\"></span>or Moo<span class=\"_ _2\"></span>dy<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span>s, aan<span class=\"_ _2\"></span>gepa<span class=\"_ _2\"></span>st met sc<span class=\"_ _2\"></span>alaire factoren om ver<span class=\"_ _2\"></span>schille<span class=\"_ _2\"></span>n te weerspie<span class=\"_ _2\"></span>gel<span class=\"_ _2\"></span>en in de vis<span class=\"_ _2\"></span>ie van de groep o<span class=\"_ _2\"></span>p de huid<span class=\"_ _2\"></span>ige en ver<span class=\"_ _2\"></span>wac<span class=\"_ _2\"></span>hte econo<span class=\"_ _2\"></span>misch<span class=\"_ _2\"></span>e omsta<span class=\"_ _2\"></span>ndigh<span class=\"_ _2\"></span>eden e<span class=\"_ _2\"></span>n historisch<span class=\"_ _2\"></span>e omsta<span class=\"_ _2\"></span>ndigh<span class=\"_ _2\"></span>eden<span class=\"_ _2\"></span>. Naast deze algem<span class=\"_ _2\"></span>ene aan<span class=\"_ _2\"></span>pak ne<span class=\"_ _2\"></span>emt de gro<span class=\"_ _2\"></span>ep ook g<span class=\"_ _2\"></span>eval per geval indiv<span class=\"_ _2\"></span>idue<span class=\"_ _2\"></span>el beh<span class=\"_ _2\"></span>eerd<span class=\"_ _2\"></span>e bloo<span class=\"_ _2\"></span>tstellinge<span class=\"_ _2\"></span>n op, wanneer d<span class=\"_ _2\"></span>eze niet door h<span class=\"_ _2\"></span>et ECL<span class=\"_ _24\"></span>-<span class=\"_ _2\"></span>mode<span class=\"_ _2\"></span>l worden g<span class=\"_ _2\"></span>ede<span class=\"_ _2\"></span>k<span class=\"_ _2\"></span>t.Klantenk<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>rting<span class=\"_ _2\"></span>enDe gro<span class=\"_ _2\"></span>ep moe<span class=\"_ _2\"></span>t ook ee<span class=\"_ _2\"></span>n aantal s<span class=\"_ _2\"></span>chat<span class=\"_ _2\"></span>ting<span class=\"_ _2\"></span>en maken bij het bep<span class=\"_ _2\"></span>alen van overl<span class=\"_ _2\"></span>ope<span class=\"_ _2\"></span>nde po<span class=\"_ _2\"></span>sten voor kl<span class=\"_ _2\"></span>antenkor<span class=\"_ _2\"></span>tingen zoals voorge<span class=\"_ _2\"></span>steld in de b<span class=\"_ _2\"></span>alans on<span class=\"_ _2\"></span>der \u2018Over<span class=\"_ _2\"></span>ige sc<span class=\"_ _2\"></span>hulden\u2019<span class=\"_ _0\"></span>. Bij haar rami<span class=\"_ _2\"></span>ngen van de ve<span class=\"_ _2\"></span>rschul<span class=\"_ _2\"></span>digde kor<span class=\"_ _2\"></span>tin<span class=\"_ _2\"></span>gen ge<span class=\"_ _2\"></span>bruik<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>e groep all<span class=\"_ _2\"></span>e be<span class=\"_ _2\"></span>schikb<span class=\"_ _2\"></span>are informatie, waa<span class=\"_ _2\"></span>ronder h<span class=\"_ _2\"></span>istorisch<span class=\"_ _2\"></span>e en voorsp<span class=\"_ _2\"></span>elle<span class=\"_ _2\"></span>nde res<span class=\"_ _2\"></span>ultaten, rekening h<span class=\"_ _2\"></span>oude<span class=\"_ _2\"></span>nd met h<span class=\"_ _2\"></span>et t<span class=\"_ _2\"></span>ype klant, h<span class=\"_ _2\"></span>et t<span class=\"_ _2\"></span>ype tra<span class=\"_ _2\"></span>nsactie e<span class=\"_ _2\"></span>n de sp<span class=\"_ _2\"></span>ecifi<span class=\"_ _2\"></span>eke k<span class=\"_ _0\"></span>en<span class=\"_ _2\"></span>merken van elke transactie. Zie T<span class=\"_ _0\"></span>oelic<span class=\"_ _2\"></span>hting 1.21 \u2018Op<span class=\"_ _2\"></span>name en e<span class=\"_ _2\"></span>rkenning van opbre<span class=\"_ _2\"></span>ngsten\u2019<span class=\"_ _0\"></span>. T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 3. A<span class=\"_ _0\"></span>fst<span class=\"_ _0\"></span>emming v<span class=\"_ _0\"></span>an non-<span class=\"_ _6\"></span>G<span class=\"_ _0\"></span>A<span class=\"_ _2\"></span>AP-maatsta<span class=\"_ _0\"></span>venDe on<span class=\"_ _2\"></span>ders<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e tabel too<span class=\"_ _2\"></span>nt de impa<span class=\"_ _2\"></span>ct van de ee<span class=\"_ _2\"></span>nmalig<span class=\"_ _2\"></span>e pos<span class=\"_ _2\"></span>ten op het ge<span class=\"_ _2\"></span>cons<span class=\"_ _2\"></span>olide<span class=\"_ _2\"></span>erd overzi<span class=\"_ _2\"></span>cht van gerea<span class=\"_ _2\"></span>liseerd<span class=\"_ _2\"></span>e en niet-g<span class=\"_ _2\"></span>erealis<span class=\"_ _2\"></span>eerde re<span class=\"_ _2\"></span>sultaten van de p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de en g<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t een afs<span class=\"_ _2\"></span>temming we<span class=\"_ _2\"></span>er tusse<span class=\"_ _2\"></span>n de gerap<span class=\"_ _2\"></span>por<span class=\"_ _6\"></span>teerde inform<span class=\"_ _2\"></span>atie en de no<span class=\"_ _2\"></span>n-<span class=\"_ _6\"></span>G<span class=\"_ _0\"></span>A<span class=\"_ _2\"></span>AP-<span class=\"_ _2\"></span>maats<span class=\"_ _2\"></span>taven, zoals gepre<span class=\"_ _2\"></span>senteerd i<span class=\"_ _2\"></span>n deze jaarrekening.(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _17c\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _90\"> </span>2021</span>Om<span class=\"_ _2\"></span>zet <span class=\"_ _d\"> </span><span class=\"ls91 ws8f\">3<span class=\"_ _6\"></span>3<span class=\"_ _2\"></span>7,<span class=\"_ _6\"></span>4<span class=\"_ _6\"></span>3<span class=\"_ _6\"></span>0<span class=\"_ _6\"></span> <span class=\"_ _87\"> </span><span class=\"ls0 ws0\">27<span class=\"_ _0\"></span>6<span class=\"_ _2\"></span>,814 </span></span>K<span class=\"_ _1a\"></span>ostp<span class=\"_ _2\"></span>rijs<span class=\"_ _2\"></span> gron<span class=\"_ _2\"></span>dstof<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>n<span class=\"_ _17d\"> </span><span class=\"ls4f ws4d\">(162,318)<span class=\"_ _87\"> </span><span class=\"ls58 ws56\">(114<span class=\"_ _2\"></span>,514)</span></span>V<span class=\"_ _0\"></span>oorraa<span class=\"_ _2\"></span>dwijzigingen <span class=\"_ _b6\"> </span><span class=\"ls72 ws70\">10,4<span class=\"_ _2\"></span>34 <span class=\"_ _12c\"> </span><span class=\"ls73 ws71\">9,<span class=\"_ _6\"></span>6<span class=\"_ _26\"></span>5<span class=\"_ _6\"></span>5<span class=\"_ _6\"></span> <span class=\"_ _24\"></span></span></span>Personeelsk<span class=\"_ _0\"></span>osten<span class=\"_ _17e\"> </span><span class=\"ls5d ws5b\">(<span class=\"_ _2\"></span>78,<span class=\"_ _2\"></span>049)<span class=\"_ _87\"> </span><span class=\"ls8e ws8c\">(83<span class=\"_ _2\"></span>,0<span class=\"_ _2\"></span>69)</span></span>Overi<span class=\"_ _2\"></span>ge inkomsten<span class=\"_ _17f\"> </span><span class=\"ls51 ws4f\">316<span class=\"_ _2\"></span> <span class=\"_ _11c\"> </span><span class=\"ls8e ws8c\">1<span class=\"_ _2\"></span>,0<span class=\"_ _2\"></span>41<span class=\"_ _2\"></span> <span class=\"_ _1a\"></span></span></span>Overi<span class=\"_ _2\"></span>ge kosten<span class=\"_ _13f\"> </span><span class=\"ls76 ws74\">(72,308)<span class=\"_ _95\"> </span><span class=\"lsb1 wsaf\">(4<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>)</span></span>1Gecorrigeerde EBI<span class=\"_ _0\"></span>TD<span class=\"_ _1a\"></span>A35<span class=\"_ _2\"></span>,50<span class=\"_ _2\"></span>6 <span class=\"_ _e\"> </span><span class=\"ls75 ws73\">4<span class=\"_ _2\"></span>3,<span class=\"_ _2\"></span>078 </span>Afschrijv<span class=\"_ _2\"></span>ingen / (<span class=\"_ _2\"></span>18<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>68<span class=\"_ _2\"></span>8)<span class=\"_ _7c\"> </span><span class=\"ls91 ws8f\">(<span class=\"_ _6\"></span>1<span class=\"_ _6\"></span>7,<span class=\"_ _6\"></span>1<span class=\"_ _6\"></span>4<span class=\"_ _6\"></span>3<span class=\"_ _2\"></span>)</span>waarde<span class=\"_ _0\"></span>verminderingen1Gecorrigeerd bedrijfsresultaat16,<span class=\"_ _2\"></span>818 <span class=\"_ _93\"> </span><span class=\"ls8e ws8c\">25<span class=\"_ _2\"></span>,9<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span> </span>Integratie<span class=\"_ _2\"></span>- en (1<span class=\"_ _2\"></span>,4<span class=\"_ _2\"></span>45)<span class=\"_ _84\"> </span><span class=\"ls8a ws88\">(<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>,9<span class=\"_ _6\"></span>9<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>)</span>herstructureringsk<span class=\"_ _0\"></span>ostenBed<span class=\"_ _2\"></span>rijfswi<span class=\"_ _2\"></span>nst / (-verli<span class=\"_ _2\"></span>es) <span class=\"_ _119\"> </span><span class=\"ls4f ws4d\">15<span class=\"_ _2\"></span>,373 <span class=\"_ _75\"> </span><span class=\"lsb5 wsb3\">1<span class=\"_ _2\"></span>9,<span class=\"_ _6\"></span>9<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>1<span class=\"_ _6\"></span> <span class=\"_ _0\"></span></span></span>Financi\u00eble opbreng<span class=\"_ _1a\"></span>sten<span class=\"_ _180\"> </span><span class=\"ls0 ws0\">-   <span class=\"_ _77\"> </span>-   </span>Financi\u00eble k<span class=\"_ _0\"></span>osten<span class=\"_ _181\"> </span><span class=\"ls73 ws71\">(<span class=\"_ _6\"></span>1<span class=\"_ _6\"></span>9,<span class=\"_ _26\"></span>6<span class=\"_ _6\"></span>5<span class=\"_ _6\"></span>0<span class=\"_ _2\"></span>)<span class=\"_ _160\"> </span><span class=\"ls4e ws4c\">(28,29<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>)</span></span>Net<span class=\"_ _2\"></span>to fi<span class=\"_ _2\"></span>nanc<span class=\"_ _2\"></span>i\u00eble koste<span class=\"_ _2\"></span>n<span class=\"_ _182\"> </span><span class=\"lsb5 wsb3\">(<span class=\"_ _6\"></span>1<span class=\"_ _6\"></span>9,<span class=\"_ _6\"></span>6<span class=\"_ _6\"></span>5<span class=\"_ _6\"></span>0<span class=\"_ _2\"></span>)<span class=\"_ _85\"> </span><span class=\"ls57 ws55\">(28<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>94)</span></span>Wins<span class=\"_ _2\"></span>t/(verlies) v\u00f3\u00f3r bel<span class=\"_ _2\"></span>ast<span class=\"_ _2\"></span>inge<span class=\"_ _2\"></span>n<span class=\"_ _94\"> </span><span class=\"lsb6 wsb4\">(<span class=\"_ _0\"></span>4,277)<span class=\"_ _7c\"> </span><span class=\"ls53 ws51\">(8<span class=\"_ _2\"></span>,3<span class=\"_ _2\"></span>53)</span></span>Belas<span class=\"_ _2\"></span>tingop<span class=\"_ _2\"></span>breng<span class=\"_ _2\"></span>sten / (-ui<span class=\"_ _2\"></span>tgaven) <span class=\"_ _8c\"> </span><span class=\"ls73 ws71\">(<span class=\"_ _2\"></span>9,<span class=\"_ _6\"></span>0<span class=\"_ _2\"></span>1<span class=\"_ _26\"></span>0<span class=\"_ _2\"></span>)<span class=\"_ _134\"> </span><span class=\"ls59 ws57\">(8<span class=\"_ _2\"></span>,17<span class=\"_ _2\"></span>3)</span></span>Wins<span class=\"_ _2\"></span>t/(verlies) ov<span class=\"_ _1a\"></span>er de pe<span class=\"_ _2\"></span>riod<span class=\"_ _2\"></span>e uit (13<span class=\"_ _2\"></span>,287)<span class=\"_ _87\"> </span><span class=\"ls0 ws0\">(16,<span class=\"_ _2\"></span>526)</span>voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenWinst/(v<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>rlies) over de pe<span class=\"_ _2\"></span>riod<span class=\"_ _2\"></span>e uit (5<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>,4<span class=\"_ _2\"></span>59)<span class=\"_ _94\"> </span><span class=\"ls46 ws44\">(112,712)</span>sto<span class=\"_ _2\"></span>p<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>ezet<span class=\"_ _6\"></span>te b<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>dr<span class=\"_ _2\"></span>ij<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>sa<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>vi<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>ite<span class=\"_ _2\"></span>nWins<span class=\"_ _2\"></span>t/(verlies) over de perio<span class=\"_ _2\"></span>de <span class=\"_ _93\"> </span><span class=\"lsb7 wsb5\">(<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>7,<span class=\"_ _2\"></span>74<span class=\"_ _6\"></span>6<span class=\"_ _6\"></span>)<span class=\"_ _175\"> </span><span class=\"lsb5 wsb3\">(<span class=\"_ _6\"></span>1<span class=\"_ _6\"></span>2<span class=\"_ _6\"></span>9,<span class=\"_ _6\"></span>2<span class=\"_ _6\"></span>3<span class=\"_ _6\"></span>8<span class=\"_ _2\"></span>)</span></span>1 Ge<span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>rrig<span class=\"_ _2\"></span>ee<span class=\"_ _2\"></span>rd be<span class=\"_ _2\"></span>dr<span class=\"_ _2\"></span>ijf<span class=\"_ _2\"></span>sre<span class=\"_ _2\"></span>sul<span class=\"_ _2\"></span>taat e<span class=\"_ _2\"></span>n Ge<span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>rri<span class=\"_ _2\"></span>gee<span class=\"_ _2\"></span>rde EB<span class=\"_ _2\"></span>ITDA zi<span class=\"_ _2\"></span>jn no<span class=\"_ _2\"></span>n-<span class=\"_ _6\"></span>GAAP<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>maat<span class=\"_ _2\"></span>stave<span class=\"_ _2\"></span>n zoal<span class=\"_ _2\"></span>s ge<span class=\"_ _2\"></span>defi<span class=\"_ _2\"></span>nie<span class=\"_ _2\"></span>erd i<span class=\"_ _2\"></span>n T<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>el<span class=\"_ _2\"></span>ich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.25<span class=\"_ _2\"></span>.V<span class=\"_ _0\"></span>er<span class=\"_ _2\"></span>schille<span class=\"_ _2\"></span>nde e<span class=\"_ _2\"></span>enmali<span class=\"_ _2\"></span>ge pos<span class=\"_ _2\"></span>ten hadd<span class=\"_ _2\"></span>en een m<span class=\"_ _2\"></span>ateri\u00eble impac<span class=\"_ _2\"></span>t op ons ne<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>toresulta<span class=\"_ _2\"></span>at voor 2022. De imp<span class=\"_ _2\"></span>act van deze geb<span class=\"_ _2\"></span>eur<span class=\"_ _2\"></span>teniss<span class=\"_ _2\"></span>en komt neer o<span class=\"_ _2\"></span>p een n<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>to-<span class=\"_ _2\"></span>ui<span class=\"_ _2\"></span>tgave van \u20ac 1,4 miljo<span class=\"_ _2\"></span>en (0,<span class=\"_ _0\"></span>0<span class=\"_ _2\"></span>4\u20ac pe<span class=\"_ _2\"></span>r aande<span class=\"_ _2\"></span>el) in 2021, tegen<span class=\"_ _2\"></span>over \u20ac 6,0 miljoe<span class=\"_ _2\"></span>n (0,<span class=\"_ _0\"></span>17\u20ac per aa<span class=\"_ _2\"></span>ndee<span class=\"_ _2\"></span>l) in 2021 voor de voor<span class=\"_ _6\"></span>tgezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten. D<span class=\"_ _2\"></span>e uitgaven in de l<span class=\"_ _2\"></span>ope<span class=\"_ _2\"></span>nde p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de worden vo<span class=\"_ _2\"></span>ornam<span class=\"_ _2\"></span>elijk veroo<span class=\"_ _2\"></span>rza<span class=\"_ _2\"></span>ak<span class=\"_ _2\"></span>t doo<span class=\"_ _2\"></span>r de ee<span class=\"_ _2\"></span>nmalig<span class=\"_ _2\"></span>e k<span class=\"_ _1a\"></span>osten voor he<span class=\"_ _2\"></span>t aantrekken en b<span class=\"_ _2\"></span>ehou<span class=\"_ _2\"></span>den van me<span class=\"_ _2\"></span>dewerkers voo<span class=\"_ _2\"></span>r de Belyss<span class=\"_ _2\"></span>e Group na d<span class=\"_ _2\"></span>e transactie.T<span class=\"_ _1\"></span>o<span class=\"_ _2\"></span>elichting 4. Segm<span class=\"_ _2\"></span>entrappor<span class=\"_ _6\"></span>tageSegm<span class=\"_ _2\"></span>entinforma<span class=\"_ _2\"></span>tie wordt g<span class=\"_ _2\"></span>eprese<span class=\"_ _2\"></span>nteerd met betrek<span class=\"_ _2\"></span>king tot de b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>fsse<span class=\"_ _2\"></span>gmenten van de g<span class=\"_ _2\"></span>roep, zoals eerd<span class=\"_ _2\"></span>er ged<span class=\"_ _2\"></span>efiniee<span class=\"_ _2\"></span>rd. De pre<span class=\"_ _2\"></span>statie<span class=\"_ _2\"></span>s van de segm<span class=\"_ _2\"></span>enten worden o<span class=\"_ _2\"></span>pgevol<span class=\"_ _2\"></span>gd en na<span class=\"_ _2\"></span>gezien do<span class=\"_ _2\"></span>or de be<span class=\"_ _2\"></span>langr<span class=\"_ _2\"></span>ijkste ope<span class=\"_ _2\"></span>ratione<span class=\"_ _2\"></span>le be<span class=\"_ _2\"></span>slissing<span class=\"_ _2\"></span>neme<span class=\"_ _2\"></span>r van de groep, zijnd<span class=\"_ _2\"></span>e het Mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>ntcomit\u00e9. Na de af<span class=\"_ _2\"></span>rondin<span class=\"_ _2\"></span>g van de transac<span class=\"_ _2\"></span>tie werd de ma<span class=\"_ _2\"></span>nagem<span class=\"_ _2\"></span>entstr<span class=\"_ _2\"></span>uctuur gew<span class=\"_ _2\"></span>ijzigd in ee<span class=\"_ _2\"></span>n mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>team voor de Verenigde S<span class=\"_ _2\"></span>taten en e<span class=\"_ _2\"></span>en ande<span class=\"_ _2\"></span>r afzon<span class=\"_ _2\"></span>derlij<span class=\"_ _2\"></span>k manag<span class=\"_ _2\"></span>emen<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>team voor Europa, met aa<span class=\"_ _2\"></span>nzienlijk minde<span class=\"_ _2\"></span>r central<span class=\"_ _2\"></span>e functi<span class=\"_ _2\"></span>es. Beid<span class=\"_ _2\"></span>e manag<span class=\"_ _2\"></span>eme<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>teams heb<span class=\"_ _2\"></span>ben de vo<span class=\"_ _2\"></span>lgen<span class=\"_ _2\"></span>de hoofd<span class=\"_ _2\"></span>func<span class=\"_ _2\"></span>ties: produ<span class=\"_ _2\"></span>ctie, inkoop, HR, produ<span class=\"_ _2\"></span>ctontw<span class=\"_ _2\"></span>ikkeling, toelever<span class=\"_ _2\"></span>ingsketen en financ<span class=\"_ _2\"></span>i\u00ebn. D<span class=\"_ _2\"></span>e eco<span class=\"_ _2\"></span>nomisc<span class=\"_ _2\"></span>he kenmerken, de gro<span class=\"_ _2\"></span>eitrend<span class=\"_ _2\"></span>s, de evoluti<span class=\"_ _2\"></span>e van de toelever<span class=\"_ _2\"></span>ingsketen en de be<span class=\"_ _2\"></span>langri<span class=\"_ _2\"></span>jkste waardefactoren versch<span class=\"_ _2\"></span>illen aanzi<span class=\"_ _2\"></span>enlijk in Europa en de VS. In Europa worden de t<span class=\"_ _2\"></span>wee fabr<span class=\"_ _2\"></span>ieken, Tiel<span class=\"_ _2\"></span>t en Zele, op<span class=\"_ _2\"></span>eration<span class=\"_ _2\"></span>eel sa<span class=\"_ _2\"></span>men beh<span class=\"_ _2\"></span>eerd on<span class=\"_ _2\"></span>der d<span class=\"_ _2\"></span>ezelfde leid<span class=\"_ _2\"></span>ing, voor d<span class=\"_ _2\"></span>e toewijzing van midd<span class=\"_ _2\"></span>elen, kap<span class=\"_ _2\"></span>itaal<span class=\"_ _2\"></span>uitgaven, toel<span class=\"_ _2\"></span>everingsketen en prod<span class=\"_ _2\"></span>uctie voor de p<span class=\"_ _2\"></span>roduc<span class=\"_ _2\"></span>tie van tapijt<span class=\"_ _2\"></span>teg<span class=\"_ _2\"></span>els en kam<span class=\"_ _2\"></span>erbre<span class=\"_ _2\"></span>ed tapij<span class=\"_ _2\"></span>t voor onze Europes<span class=\"_ _2\"></span>e comm<span class=\"_ _2\"></span>erci\u00ebl<span class=\"_ _2\"></span>e en resid<span class=\"_ _2\"></span>enti\u00eble b<span class=\"_ _2\"></span>edr<span class=\"_ _2\"></span>ijven (inclus<span class=\"_ _2\"></span>ief expor<span class=\"_ _6\"></span>t naar de re<span class=\"_ _2\"></span>st van de werel<span class=\"_ _2\"></span>d). Op basis van deze analyse vol<span class=\"_ _2\"></span>gde onze rap<span class=\"_ _2\"></span>por<span class=\"_ _2\"></span>teri<span class=\"_ _2\"></span>ng het ma<span class=\"_ _2\"></span>nage<span class=\"_ _2\"></span>ment van het b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>f en is het nu Europa e<span class=\"_ _2\"></span>n de V<span class=\"_ _0\"></span>ere<span class=\"_ _2\"></span>nigde S<span class=\"_ _2\"></span>taten (<span class=\"_ _2\"></span>VS<span class=\"_ _0\"></span>) versus e<span class=\"_ _2\"></span>erder C<span class=\"_ _2\"></span>omme<span class=\"_ _2\"></span>rcieel e<span class=\"_ _2\"></span>n Reside<span class=\"_ _2\"></span>ntieel.(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _183\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _12c\"> </span>2021</span>Omze<span class=\"_ _2\"></span>t per s<span class=\"_ _2\"></span>egme<span class=\"_ _2\"></span>nt voor 3<span class=\"_ _6\"></span>3<span class=\"_ _2\"></span>7.<span class=\"_ _6\"></span>4<span class=\"_ _6\"></span>3<span class=\"_ _6\"></span>0<span class=\"_ _64\"> </span><span class=\"lsa2 wsa0\">2<span class=\"_ _2\"></span>76<span class=\"_ _6\"></span>.<span class=\"_ _2\"></span>8<span class=\"_ _6\"></span>1<span class=\"_ _2\"></span>5</span>voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenE<span class=\"_ _0\"></span>uropa<span class=\"_ _17b\"> </span><span class=\"ls66 ws64\">1<span class=\"_ _6\"></span>5<span class=\"_ _6\"></span>9.<span class=\"_ _6\"></span>6<span class=\"_ _26\"></span>4<span class=\"_ _2\"></span>1<span class=\"_ _85\"> </span><span class=\"ls8a ws88\">14<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>5</span></span>VS<span class=\"_ _22\"> </span><span class=\"ls5a ws58\">1<span class=\"_ _6\"></span>7<span class=\"_ _6\"></span>7.<span class=\"_ _6\"></span>7<span class=\"_ _2\"></span>8<span class=\"_ _6\"></span>9<span class=\"_ _86\"> </span><span class=\"ls53 ws51\">133.830</span></span>Stopgezet<span class=\"_ _2\"></span>te Bedrijfsactiviteiten<span class=\"_ _32\"> </span><span class=\"ls50 ws4e\">96<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>29<span class=\"_ _8b\"> </span><span class=\"lsab wsa9\">3<span class=\"_ _6\"></span>5<span class=\"_ _2\"></span>7.<span class=\"_ _6\"></span>4<span class=\"_ _6\"></span>8<span class=\"_ _6\"></span>0</span></span>Omze<span class=\"_ _2\"></span>t per g<span class=\"_ _2\"></span>eogr<span class=\"_ _2\"></span>afie voor 3<span class=\"_ _6\"></span>3<span class=\"_ _2\"></span>7.<span class=\"_ _6\"></span>4<span class=\"_ _6\"></span>3<span class=\"_ _6\"></span>0<span class=\"_ _64\"> </span><span class=\"lsa2 wsa0\">2<span class=\"_ _2\"></span>76<span class=\"_ _6\"></span>.<span class=\"_ _2\"></span>8<span class=\"_ _6\"></span>1<span class=\"_ _2\"></span>5</span>voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenE<span class=\"_ _0\"></span>uropa<span class=\"_ _184\"> </span><span class=\"ls75 ws73\">133.435<span class=\"_ _86\"> </span><span class=\"ls4 ws4\">115.222</span></span>Noo<span class=\"_ _2\"></span>rd-Am<span class=\"_ _2\"></span>erika<span class=\"_ _185\"> </span><span class=\"ls51 ws4f\">182<span class=\"_ _2\"></span>.31<span class=\"_ _2\"></span>0<span class=\"_ _175\"> </span><span class=\"ls66 ws64\">1<span class=\"_ _6\"></span>3<span class=\"_ _6\"></span>9.<span class=\"_ _6\"></span>0<span class=\"_ _6\"></span>6<span class=\"_ _26\"></span>4</span></span>Rest van de we<span class=\"_ _2\"></span>reld<span class=\"_ _4a\"> </span><span class=\"ls6 ws6\">21.686<span class=\"_ _e\"> </span><span class=\"ls4e ws4c\">22.529</span></span>Stopgezet<span class=\"_ _2\"></span>te Bedrijfsactiviteiten<span class=\"_ _32\"> </span><span class=\"ls50 ws4e\">96<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>29<span class=\"_ _8b\"> </span><span class=\"lsab wsa9\">3<span class=\"_ _6\"></span>5<span class=\"_ _2\"></span>7.<span class=\"_ _6\"></span>4<span class=\"_ _6\"></span>8<span class=\"_ _6\"></span>0</span></span>Gec<span class=\"_ _2\"></span>orrig<span class=\"_ _2\"></span>eerd<span class=\"_ _2\"></span>e EBITDA per segm<span class=\"_ _2\"></span>ent (<span class=\"_ _2\"></span>1) voor voo<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te 35.<span class=\"_ _2\"></span>506<span class=\"_ _8a\"> </span><span class=\"ls75 ws73\">4<span class=\"_ _2\"></span>3.<span class=\"_ _2\"></span>078</span>bedrijfsactiviteiten(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _183\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _12c\"> </span>2021</span>E<span class=\"_ _0\"></span>uropa<span class=\"_ _186\"> </span><span class=\"ls56 ws54\">2.26<span class=\"_ _2\"></span>5<span class=\"_ _98\"> </span><span class=\"ls5a ws58\">1<span class=\"_ _6\"></span>7.<span class=\"_ _26\"></span>2<span class=\"_ _2\"></span>3<span class=\"_ _6\"></span>2</span></span>VS<span class=\"_ _51\"> </span><span class=\"ls89 ws87\">3<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>.241<span class=\"_ _e\"> </span><span class=\"ls4c ws4a\">25.845</span></span>Stopgezet<span class=\"_ _2\"></span>te Bedrijfsactiviteiten<span class=\"_ _127\"> </span><span class=\"lsab wsa9\">7.<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>4<span class=\"_ _6\"></span>0<span class=\"_ _93\"> </span><span class=\"ls89 ws87\">4<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>9</span></span>Nett<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>-investeringen per segm<span class=\"_ _2\"></span>ent voo<span class=\"_ _2\"></span>r voor<span class=\"_ _2\"></span>tgeze<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>te 11<span class=\"_ _6\"></span>.9<span class=\"_ _2\"></span>06<span class=\"_ _94\"> </span>1<span class=\"_ _2\"></span>0.9<span class=\"_ _2\"></span>69bedrijfsactiviteitenE<span class=\"_ _0\"></span>uropa<span class=\"_ _186\"> </span><span class=\"ls8a ws88\">6<span class=\"_ _2\"></span>.96<span class=\"_ _6\"></span>6<span class=\"_ _84\"> </span><span class=\"ls5a ws58\">7.<span class=\"_ _6\"></span>6<span class=\"_ _6\"></span>3<span class=\"_ _6\"></span>5</span></span>VS<span class=\"_ _a\"> </span><span class=\"ls8a ws88\">4.94<span class=\"_ _2\"></span>1<span class=\"_ _7e\"> </span><span class=\"ls75 ws73\">3.334</span></span>Stopgezet<span class=\"_ _2\"></span>te Bedrijfsactiviteiten<span class=\"_ _5f\"> </span><span class=\"ls6 ws6\">5.<span class=\"_ _2\"></span>209<span class=\"_ _88\"> </span><span class=\"ls75 ws73\">18<span class=\"_ _2\"></span>.014</span></span>Net<span class=\"_ _2\"></span>tovoorr<span class=\"_ _2\"></span>aad p<span class=\"_ _2\"></span>er seg<span class=\"_ _2\"></span>ment voo<span class=\"_ _2\"></span>r 76<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>7<span class=\"_ _6\"></span>7<span class=\"_ _94\"> </span><span class=\"ls56 ws54\">62.<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>12</span>voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenE<span class=\"_ _0\"></span>uropa<span class=\"_ _187\"> </span><span class=\"ls75 ws73\">47<span class=\"_ _24\"></span>.333<span class=\"_ _89\"> </span><span class=\"ls8a ws88\">40<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>6<span class=\"_ _6\"></span>6</span></span>VS<span class=\"_ _22\"> </span><span class=\"ls57 ws55\">28.8<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>4<span class=\"_ _89\"> </span><span class=\"ls46 ws44\">21.846</span></span>Stopgezet<span class=\"_ _2\"></span>te Bedrijfsactiviteiten<span class=\"_ _70\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _122\"> </span><span class=\"ls40 ws3e\">114<span class=\"_ _2\"></span>.987</span></span>Handelsv<span class=\"_ _0\"></span>or<span class=\"_ _2\"></span>deringen per segm<span class=\"_ _2\"></span>ent voo<span class=\"_ _2\"></span>r voor<span class=\"_ _2\"></span>tgeze<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>te 24.<span class=\"_ _0\"></span>994<span class=\"_ _95\"> </span><span class=\"ls89 ws87\">2<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>61</span>bedrijfsactiviteitenE<span class=\"_ _0\"></span>uropa<span class=\"_ _188\"> </span><span class=\"ls5a ws58\">7.<span class=\"_ _2\"></span>9<span class=\"_ _6\"></span>1<span class=\"_ _6\"></span>5<span class=\"_ _6f\"> </span>7.<span class=\"_ _26\"></span>5<span class=\"_ _6\"></span>1<span class=\"_ _6\"></span>8</span>VS<span class=\"_ _189\"> </span><span class=\"ls5a ws58\">1<span class=\"_ _6\"></span>7.<span class=\"_ _6\"></span>0<span class=\"_ _2\"></span>7<span class=\"_ _6\"></span>9<span class=\"_ _7d\"> </span><span class=\"ls4f ws4d\">16.4<span class=\"_ _2\"></span>43</span></span>Stopgezet<span class=\"_ _2\"></span>te Bedrijfsactiviteiten-<span class=\"ff57\"> </span><span class=\"ls2 ws2\">2</span>5.556<span class=\"ff58 sc1\">  </span>1 Ge<span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>rrig<span class=\"_ _2\"></span>ee<span class=\"_ _2\"></span>rd be<span class=\"_ _2\"></span>dr<span class=\"_ _2\"></span>ijf<span class=\"_ _2\"></span>sre<span class=\"_ _2\"></span>sul<span class=\"_ _2\"></span>taat e<span class=\"_ _2\"></span>n Ge<span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>rri<span class=\"_ _2\"></span>gee<span class=\"_ _2\"></span>rde EB<span class=\"_ _2\"></span>ITDA zi<span class=\"_ _2\"></span>jn no<span class=\"_ _2\"></span>n-<span class=\"_ _6\"></span>GAAP<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>maat<span class=\"_ _2\"></span>stave<span class=\"_ _2\"></span>n zoal<span class=\"_ _2\"></span>s ge<span class=\"_ _2\"></span>defi<span class=\"_ _2\"></span>nie<span class=\"_ _2\"></span>erd i<span class=\"_ _2\"></span>n T<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>el<span class=\"_ _2\"></span>ich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.25<span class=\"_ _2\"></span>.Gezien d<span class=\"_ _2\"></span>e internationa<span class=\"_ _2\"></span>le verkoopvoetafdr<span class=\"_ _2\"></span>uk van de groe<span class=\"_ _2\"></span>p wordt 96% van de omzet gerea<span class=\"_ _2\"></span>liseerd b<span class=\"_ _2\"></span>uiten Bel<span class=\"_ _2\"></span>gi\u00eb voor de voor<span class=\"_ _6\"></span>tgezet<span class=\"_ _2\"></span>te bedrij<span class=\"_ _2\"></span>fsac<span class=\"_ _2\"></span>tivitei<span class=\"_ _2\"></span>ten, wat neer<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>omt op e<span class=\"_ _2\"></span>en omzet in Belg<span class=\"_ _2\"></span>i\u00eb van ongevee<span class=\"_ _2\"></span>r \u20ac 14,5 miljoe<span class=\"_ _2\"></span>n in 2022 (2<span class=\"_ _1a\"></span>021: \u20ac 4,6 miljo<span class=\"_ _2\"></span>en)<span class=\"_ _0\"></span>.De voll<span class=\"_ _2\"></span>edige o<span class=\"_ _2\"></span>mzet in de bovens<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e tabel we<span class=\"_ _2\"></span>ersp<span class=\"_ _2\"></span>iege<span class=\"_ _2\"></span>lt de omzet met b<span class=\"_ _2\"></span>etrekk<span class=\"_ _2\"></span>ing tot contrac<span class=\"_ _2\"></span>ten met kla<span class=\"_ _2\"></span>nten, opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en in overeens<span class=\"_ _2\"></span>temming m<span class=\"_ _2\"></span>et IFRS 15. De groep h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>eze omzet opgen<span class=\"_ _2\"></span>omen o<span class=\"_ _2\"></span>p een mo<span class=\"_ _2\"></span>ment in de tijd (p<span class=\"_ _2\"></span>oint in time), in ov<span class=\"_ _1a\"></span>ereen<span class=\"_ _2\"></span>stemming m<span class=\"_ _2\"></span>et de bo<span class=\"_ _2\"></span>ekho<span class=\"_ _2\"></span>udkundi<span class=\"_ _2\"></span>ge prin<span class=\"_ _2\"></span>cipe<span class=\"_ _2\"></span>s zoals verme<span class=\"_ _2\"></span>ld in T<span class=\"_ _0\"></span>oelichtin<span class=\"_ _2\"></span>g 1.21.We hebbe<span class=\"_ _2\"></span>n geen k<span class=\"_ _2\"></span>lanten die m<span class=\"_ _2\"></span>eer dan 1<span class=\"_ _2\"></span>0% ver<span class=\"_ _2\"></span>tege<span class=\"_ _2\"></span>nwoordig<span class=\"_ _2\"></span>en van de totale verkoop voo<span class=\"_ _2\"></span>r de vo<span class=\"_ _2\"></span>or<span class=\"_ _6\"></span>tg<span class=\"_ _2\"></span>eze<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span> b<span class=\"_ _2\"></span>ed<span class=\"_ _2\"></span>ri<span class=\"_ _2\"></span>j<span class=\"_ _2\"></span>fs<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>iv<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>tei<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>n.T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 5. Goodwil<span class=\"_ _0\"></span>lDe go<span class=\"_ _2\"></span>odwil<span class=\"_ _2\"></span>l omvat onder an<span class=\"_ _2\"></span>dere de wa<span class=\"_ _2\"></span>arde van langl<span class=\"_ _2\"></span>ope<span class=\"_ _2\"></span>nde klantenre<span class=\"_ _2\"></span>laties, d<span class=\"_ _2\"></span>e mark<span class=\"_ _2\"></span>tp<span class=\"_ _2\"></span>ositie van de g<span class=\"_ _2\"></span>roep, mer<span class=\"_ _2\"></span>k en repu<span class=\"_ _2\"></span>tatie, also<span class=\"_ _2\"></span>ok de waarde van h<span class=\"_ _2\"></span>et per<span class=\"_ _2\"></span>sone<span class=\"_ _2\"></span>elsb<span class=\"_ _2\"></span>esta<span class=\"_ _2\"></span>nd van de groe<span class=\"_ _2\"></span>p.De imp<span class=\"_ _2\"></span>airmen<span class=\"_ _2\"></span>t test op go<span class=\"_ _2\"></span>odwill wo<span class=\"_ _2\"></span>rdt ui<span class=\"_ _2\"></span>tgevoerd op het nive<span class=\"_ _2\"></span>au van de kasstroo<span class=\"_ _2\"></span>m-<span class=\"_ _6\"></span>gene<span class=\"_ _2\"></span>rerende e<span class=\"_ _2\"></span>enhe<span class=\"_ _2\"></span>id of een gro<span class=\"_ _2\"></span>ep van kasstroo<span class=\"_ _2\"></span>m-<span class=\"_ _6\"></span>gene<span class=\"_ _2\"></span>rerende e<span class=\"_ _2\"></span>enhe<span class=\"_ _2\"></span>den, da<span class=\"_ _2\"></span>t het laa<span class=\"_ _2\"></span>gste niveau is waa<span class=\"_ _2\"></span>rop goo<span class=\"_ _2\"></span>dwill word<span class=\"_ _2\"></span>t opg<span class=\"_ _2\"></span>evolgd voor intern<span class=\"_ _2\"></span>e manag<span class=\"_ _2\"></span>emen<span class=\"_ _2\"></span>tdoelei<span class=\"_ _2\"></span>nden. O<span class=\"_ _2\"></span>nze kasstroom<span class=\"_ _2\"></span>-gene<span class=\"_ _2\"></span>rerend<span class=\"_ _2\"></span>e eenh<span class=\"_ _2\"></span>eden zij<span class=\"_ _2\"></span>n in lijn met onze se<span class=\"_ _2\"></span>gmen<span class=\"_ _2\"></span>ten. Na de des<span class=\"_ _2\"></span>investering zijn e<span class=\"_ _2\"></span>r 2 geo<span class=\"_ _2\"></span>grafische s<span class=\"_ _2\"></span>egme<span class=\"_ _2\"></span>nten, Europa en de VS. In de VS is er \u00e9\u00e9n kass<span class=\"_ _2\"></span>troomg<span class=\"_ _2\"></span>enerere<span class=\"_ _2\"></span>nde e<span class=\"_ _2\"></span>enhei<span class=\"_ _2\"></span>d. Ook in Europa m<span class=\"_ _2\"></span>oeten alle a<span class=\"_ _2\"></span>ctiva worden g<span class=\"_ _2\"></span>egroe<span class=\"_ _2\"></span>pee<span class=\"_ _2\"></span>rd om de kl<span class=\"_ _2\"></span>einste groep a<span class=\"_ _2\"></span>ctiva te identifi<span class=\"_ _2\"></span>ceren di<span class=\"_ _2\"></span>e een ins<span class=\"_ _2\"></span>troom van kasmidd<span class=\"_ _2\"></span>elen g<span class=\"_ _2\"></span>enere<span class=\"_ _2\"></span>ren welke onafhankelijk is van de instroo<span class=\"_ _2\"></span>m van kasmidd<span class=\"_ _2\"></span>elen van an<span class=\"_ _2\"></span>dere acti<span class=\"_ _2\"></span>va, aangezien de t<span class=\"_ _2\"></span>wee pro<span class=\"_ _2\"></span>ductiefab<span class=\"_ _2\"></span>rieken op<span class=\"_ _2\"></span>eratione<span class=\"_ _2\"></span>el volle<span class=\"_ _2\"></span>dig met elkaar verb<span class=\"_ _2\"></span>ond<span class=\"_ _2\"></span>en zijn om tege<span class=\"_ _2\"></span>ls en kame<span class=\"_ _2\"></span>rbree<span class=\"_ _2\"></span>d tapij<span class=\"_ _2\"></span>t te produc<span class=\"_ _2\"></span>eren voor zowel pa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ticulie<span class=\"_ _2\"></span>re als comm<span class=\"_ _2\"></span>erci\u00ebl<span class=\"_ _2\"></span>e be<span class=\"_ _2\"></span>drijven. Be<span class=\"_ _2\"></span>slissin<span class=\"_ _2\"></span>gen over de toewi<span class=\"_ _2\"></span>jzing van midd<span class=\"_ _2\"></span>elen en kapi<span class=\"_ _2\"></span>taalui<span class=\"_ _2\"></span>tgaven aan be<span class=\"_ _2\"></span>ide Europes<span class=\"_ _2\"></span>e central<span class=\"_ _2\"></span>es worde<span class=\"_ _2\"></span>n geno<span class=\"_ _2\"></span>men voo<span class=\"_ _2\"></span>r het be<span class=\"_ _2\"></span>drij<span class=\"_ _2\"></span>f als geh<span class=\"_ _2\"></span>eel. He<span class=\"_ _2\"></span>t Eur<span class=\"_ _1a\"></span>ope<span class=\"_ _2\"></span>se mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>ntniveau is voll<span class=\"_ _2\"></span>edig ge<span class=\"_ _2\"></span>cen<span class=\"_ _2\"></span>traliseerd e<span class=\"_ _2\"></span>n omvat de volg<span class=\"_ _2\"></span>ende h<span class=\"_ _2\"></span>oofdf<span class=\"_ _2\"></span>uncties: pro<span class=\"_ _2\"></span>ductie, inkoop, HR<span class=\"_ _2\"></span>, produ<span class=\"_ _2\"></span>ctontw<span class=\"_ _2\"></span>ikkeling, toelever<span class=\"_ _2\"></span>ingsketen en financ<span class=\"_ _2\"></span>i\u00ebn. Er is \u00e9\u00e9n sl<span class=\"_ _2\"></span>eutelma<span class=\"_ _2\"></span>nager ve<span class=\"_ _2\"></span>rant<span class=\"_ _2\"></span>woorde<span class=\"_ _2\"></span>lijk voor b<span class=\"_ _2\"></span>eide fab<span class=\"_ _2\"></span>rieken in Europa en het is on<span class=\"_ _2\"></span>mog<span class=\"_ _2\"></span>elijk om ac<span class=\"_ _2\"></span>tiva te splitse<span class=\"_ _2\"></span>n om ze afzon<span class=\"_ _2\"></span>derlij<span class=\"_ _2\"></span>k toe t<span class=\"_ _0\"></span>e wi<span class=\"_ _2\"></span>jzen aan de reside<span class=\"_ _2\"></span>nti\u00eble en c<span class=\"_ _2\"></span>ommerc<span class=\"_ _2\"></span>i\u00eble activ<span class=\"_ _2\"></span>iteiten omd<span class=\"_ _2\"></span>at ze volledi<span class=\"_ _2\"></span>g zijn opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>enT<span class=\"_ _24\"></span>e<span class=\"_ _2\"></span>n beh<span class=\"_ _2\"></span>oeve van de impair<span class=\"_ _2\"></span>ment tes<span class=\"_ _2\"></span>ting, word<span class=\"_ _2\"></span>t goo<span class=\"_ _2\"></span>dwill ver<span class=\"_ _2\"></span>wor<span class=\"_ _2\"></span>ven in e<span class=\"_ _2\"></span>en be<span class=\"_ _2\"></span>drijf<span class=\"_ _2\"></span>scom<span class=\"_ _2\"></span>binatie toeg<span class=\"_ _2\"></span>ewezen aan de kasstroo<span class=\"_ _2\"></span>m-<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>enere<span class=\"_ _2\"></span>rende e<span class=\"_ _2\"></span>enhe<span class=\"_ _2\"></span>den waar<span class=\"_ _6\"></span>van verwa<span class=\"_ _2\"></span>cht word<span class=\"_ _2\"></span>t dat ze het me<span class=\"_ _2\"></span>est vo<span class=\"_ _2\"></span>ordee<span class=\"_ _2\"></span>l halen ui<span class=\"_ _2\"></span>t de b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>fsco<span class=\"_ _2\"></span>mbinatie. Bijgevolg b<span class=\"_ _2\"></span>edra<span class=\"_ _2\"></span>agt d<span class=\"_ _2\"></span>e goo<span class=\"_ _2\"></span>dwill die voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>vlo<span class=\"_ _2\"></span>eit ui<span class=\"_ _2\"></span>t de overname van Ba<span class=\"_ _2\"></span>lta Fin<span class=\"_ _2\"></span>ance en n<span class=\"_ _2\"></span>a de afsc<span class=\"_ _2\"></span>hrijvi<span class=\"_ _2\"></span>ng van de goo<span class=\"_ _2\"></span>dwill op o<span class=\"_ _2\"></span>nze verk<span class=\"_ _1a\"></span>ochte Rugs<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteit (\u20ac 9<span class=\"_ _0\"></span>4,3 miljo<span class=\"_ _2\"></span>en) \u20ac 105,7 miljo<span class=\"_ _2\"></span>en en werd ze toeg<span class=\"_ _2\"></span>ewezen aan Eur<span class=\"_ _1a\"></span>opa (\u20ac 30,4 miljo<span class=\"_ _2\"></span>en)<span class=\"_ _0\"></span>, ter<span class=\"_ _2\"></span>wijl d<span class=\"_ _2\"></span>e goo<span class=\"_ _2\"></span>dwill die voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>vlo<span class=\"_ _2\"></span>eit ui<span class=\"_ _2\"></span>t de overnam<span class=\"_ _2\"></span>e van Bentley werd toe<span class=\"_ _2\"></span>gerekend aa<span class=\"_ _2\"></span>n de VS (\u20ac 7<span class=\"_ _0\"></span>5,3 mil<span class=\"_ _2\"></span>joen). De activi<span class=\"_ _2\"></span>teiten in Rugs zijn on<span class=\"_ _2\"></span>derde<span class=\"_ _2\"></span>el van de stopg<span class=\"_ _2\"></span>ezette be<span class=\"_ _2\"></span>drijf<span class=\"_ _2\"></span>sactiv<span class=\"_ _2\"></span>iteiten en we<span class=\"_ _2\"></span>rden apa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t getest in overeens<span class=\"_ _2\"></span>temming met I<span class=\"_ _2\"></span>FRS 5 in 2021. Zie T<span class=\"_ _24\"></span>o<span class=\"_ _2\"></span>elichtin<span class=\"_ _2\"></span>g 39 in het jaa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>versla<span class=\"_ _2\"></span>g van 2021 voor mee<span class=\"_ _2\"></span>r informatie. De impair<span class=\"_ _2\"></span>ment testing werd ui<span class=\"_ _2\"></span>tgevoerd op 31 decemb<span class=\"_ _2\"></span>er 2022. Geb<span class=\"_ _2\"></span>asee<span class=\"_ _2\"></span>rd op de verge<span class=\"_ _2\"></span>lijkin<span class=\"_ _2\"></span>g van de \u2018<span class=\"_ _0\"></span>g<span class=\"_ _2\"></span>ebr<span class=\"_ _2\"></span>uikswaarde\u2019 (afgeleid m.b.<span class=\"_ _0\"></span>v. de \u2018<span class=\"_ _0\"></span>disc<span class=\"_ _2\"></span>ounted cas<span class=\"_ _2\"></span>h \ufb02ow\u2019-<span class=\"_ _2\"></span>analyse) en de bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde (b<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>e van het aan<span class=\"_ _2\"></span>gewend<span class=\"_ _2\"></span>e kapita<span class=\"_ _2\"></span>al) per kas<span class=\"_ _2\"></span>stroom<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>enerere<span class=\"_ _2\"></span>nde ee<span class=\"_ _2\"></span>nheid o<span class=\"_ _2\"></span>p 31 dec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 2022, heef<span class=\"_ _6\"></span>t de groep ku<span class=\"_ _2\"></span>nnen aa<span class=\"_ _2\"></span>ntonen dat he<span class=\"_ _2\"></span>t invorderba<span class=\"_ _2\"></span>ar be<span class=\"_ _2\"></span>drag me<span class=\"_ _2\"></span>er be<span class=\"_ _2\"></span>draag<span class=\"_ _2\"></span>t dan de b<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>e en zodo<span class=\"_ _2\"></span>ende is d<span class=\"_ _2\"></span>e goo<span class=\"_ _2\"></span>dwill niet afg<span class=\"_ _2\"></span>ewaarde<span class=\"_ _2\"></span>erd voor de voor<span class=\"_ _6\"></span>tgezet<span class=\"_ _2\"></span>te bedrij<span class=\"_ _2\"></span>fsac<span class=\"_ _2\"></span>tivitei<span class=\"_ _2\"></span>ten. De be<span class=\"_ _2\"></span>rekeningen van de \u2018gebruikswaarde\u2019 ma<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>en geb<span class=\"_ _2\"></span>ruik van kasstroo<span class=\"_ _2\"></span>mvoorsp<span class=\"_ _2\"></span>elling<span class=\"_ _2\"></span>en geb<span class=\"_ _2\"></span>ruik<span class=\"_ _2\"></span>t (die EBITD<span class=\"_ _0\"></span>A<span class=\"_ _2\"></span>, bewe<span class=\"_ _2\"></span>ginge<span class=\"_ _2\"></span>n inzake werkkapi<span class=\"_ _2\"></span>taal, investeri<span class=\"_ _2\"></span>ngen e<span class=\"_ _2\"></span>n belas<span class=\"_ _2\"></span>tinge<span class=\"_ _2\"></span>n omvat<span class=\"_ _2\"></span>ten<span class=\"_ _0\"></span>) e<span class=\"_ _2\"></span>n zijn geba<span class=\"_ _2\"></span>seerd o<span class=\"_ _2\"></span>p financ<span class=\"_ _2\"></span>i\u00eble voo<span class=\"_ _2\"></span>rspe<span class=\"_ _2\"></span>llinge<span class=\"_ _2\"></span>n voor ee<span class=\"_ _2\"></span>n per<span class=\"_ _2\"></span>iode van v<span class=\"_ _2\"></span>ijf jaar<span class=\"_ _0\"></span>. Sc<span class=\"_ _2\"></span>hat<span class=\"_ _2\"></span>ting<span class=\"_ _2\"></span>en die verde<span class=\"_ _2\"></span>r gaan dan deze per<span class=\"_ _2\"></span>iode van v<span class=\"_ _2\"></span>ijf jaar wo<span class=\"_ _2\"></span>rden b<span class=\"_ _2\"></span>erekend met e<span class=\"_ _2\"></span>en groeip<span class=\"_ _2\"></span>erce<span class=\"_ _2\"></span>ntage da<span class=\"_ _2\"></span>t de lang<span class=\"_ _2\"></span>etermijngro<span class=\"_ _2\"></span>ei weer<span class=\"_ _2\"></span>spie<span class=\"_ _2\"></span>gelt die van toepas<span class=\"_ _2\"></span>sing is op d<span class=\"_ _2\"></span>e kasstroom<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>enere<span class=\"_ _2\"></span>rende eenh<span class=\"_ _2\"></span>eid, in lijn m<span class=\"_ _2\"></span>et wat het ma<span class=\"_ _2\"></span>nage<span class=\"_ _2\"></span>ment de<span class=\"_ _2\"></span>nk<span class=\"_ _2\"></span>t over de lang<span class=\"_ _2\"></span>etermijnwinst over d<span class=\"_ _2\"></span>e hele cyclu<span class=\"_ _2\"></span>s. Belan<span class=\"_ _2\"></span>grijke aanname<span class=\"_ _2\"></span>s waarop het m<span class=\"_ _2\"></span>anag<span class=\"_ _2\"></span>ement zi<span class=\"_ _2\"></span>ch heef<span class=\"_ _6\"></span>t geba<span class=\"_ _2\"></span>seerd o<span class=\"_ _2\"></span>m de \u2018gebruikswaarde\u2019 te bep<span class=\"_ _2\"></span>alen o<span class=\"_ _2\"></span>mvatten groeip<span class=\"_ _2\"></span>erce<span class=\"_ _2\"></span>ntage<span class=\"_ _2\"></span>s van 1% voor Europa en 2% voor d<span class=\"_ _2\"></span>e VS (2<span class=\"_ _1a\"></span>021: respe<span class=\"_ _2\"></span>ctievelijk 1% 1%<span class=\"_ _0\"></span>) e<span class=\"_ _2\"></span>n een dis<span class=\"_ _2\"></span>conterin<span class=\"_ _2\"></span>gsvoet na bel<span class=\"_ _2\"></span>asting van 10,0% (2021: 8,2%<span class=\"_ _0\"></span>). De \u2018gebruikswaard<span class=\"_ _2\"></span>e\u2019 is voornam<span class=\"_ _2\"></span>elijk ge<span class=\"_ _2\"></span>base<span class=\"_ _2\"></span>erd op de eindwaa<span class=\"_ _2\"></span>rde die bijzond<span class=\"_ _2\"></span>er gevoel<span class=\"_ _2\"></span>ig is voor wijzig<span class=\"_ _2\"></span>ingen in de verond<span class=\"_ _2\"></span>erstellin<span class=\"_ _2\"></span>g over het groe<span class=\"_ _2\"></span>iperc<span class=\"_ _2\"></span>entag<span class=\"_ _2\"></span>e en de disco<span class=\"_ _2\"></span>nteringsvoe<span class=\"_ _2\"></span>t. Disco<span class=\"_ _2\"></span>nteringsvoeten zijn g<span class=\"_ _2\"></span>ebase<span class=\"_ _2\"></span>erd op de gewo<span class=\"_ _2\"></span>gen g<span class=\"_ _2\"></span>emidd<span class=\"_ _2\"></span>elde kost van he<span class=\"_ _2\"></span>t kapita<span class=\"_ _2\"></span>al. Deze gewog<span class=\"_ _2\"></span>en gemi<span class=\"_ _2\"></span>ddel<span class=\"_ _2\"></span>de kost van het kapi<span class=\"_ _2\"></span>taal word<span class=\"_ _2\"></span>t vergel<span class=\"_ _2\"></span>eken met verg<span class=\"_ _2\"></span>elijkb<span class=\"_ _2\"></span>are conc<span class=\"_ _2\"></span>urrenten. Bij de g<span class=\"_ _2\"></span>roeip<span class=\"_ _2\"></span>ercent<span class=\"_ _2\"></span>ages van de eind<span class=\"_ _2\"></span>waarde word<span class=\"_ _2\"></span>t rekening geh<span class=\"_ _2\"></span>oude<span class=\"_ _2\"></span>n met ex<span class=\"_ _2\"></span>terne macro<span class=\"_ _2\"></span>-<span class=\"_ _6\"></span>econ<span class=\"_ _2\"></span>omisch<span class=\"_ _2\"></span>e geg<span class=\"_ _2\"></span>evensbronn<span class=\"_ _2\"></span>en en indu<span class=\"_ _2\"></span>strie<span class=\"_ _2\"></span>-spe<span class=\"_ _2\"></span>cifie<span class=\"_ _2\"></span>ke t<span class=\"_ _0\"></span>en<span class=\"_ _2\"></span>dens<span class=\"_ _2\"></span>en. On<span class=\"_ _2\"></span>ders<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e tabel o<span class=\"_ _2\"></span>mvat de kasstroo<span class=\"_ _2\"></span>m-<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>enere<span class=\"_ _2\"></span>rende e<span class=\"_ _2\"></span>enhe<span class=\"_ _2\"></span>den waara<span class=\"_ _2\"></span>an goo<span class=\"_ _2\"></span>dwill werd toeg<span class=\"_ _2\"></span>ewezen en presen<span class=\"_ _2\"></span>teer<span class=\"_ _2\"></span>t de waa<span class=\"_ _2\"></span>rde die deze twe<span class=\"_ _2\"></span>e aannam<span class=\"_ _2\"></span>es onaf<span class=\"_ _2\"></span>hankelijk mo<span class=\"_ _2\"></span>eten ver<span class=\"_ _2\"></span>tegenwo<span class=\"_ _2\"></span>ordige<span class=\"_ _2\"></span>n om de \u2018<span class=\"_ _1a\"></span>gebr<span class=\"_ _2\"></span>uikswaarde\u2019 te verminde<span class=\"_ _2\"></span>ren tot de boe<span class=\"_ _2\"></span>k<span class=\"_ _2\"></span>waarde.Sensitiviteit<span class=\"_ _2\"></span>s-anal<span class=\"_ _2\"></span>yse per Minimaal Maxim<span class=\"_ _2\"></span>aal kas<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>oo<span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>-groeipercent<span class=\"_ _2\"></span>agegroeipercent<span class=\"_ _2\"></span>agegenererende eenheidE<span class=\"_ _0\"></span>uropa<span class=\"_ _18a\"> </span><span class=\"lsd wsd\">0,0%<span class=\"_ _18b\"> </span><span class=\"ls5b ws59\">1<span class=\"_ _2\"></span>0,7<span class=\"_ _2\"></span>%</span></span>VS<span class=\"_ _18c\"> </span><span class=\"lsb8 wsb7\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>4%)<span class=\"_ _18d\"> </span><span class=\"ls8a ws88\">1<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>,9<span class=\"_ _6\"></span>%</span></span>Bewegin<span class=\"_ _2\"></span>gen ten opzichte van vorig ja<span class=\"_ _2\"></span>ar voor de vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tgezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten he<span class=\"_ _2\"></span>bbe<span class=\"_ _2\"></span>n uitslui<span class=\"_ _2\"></span>tend betre<span class=\"_ _2\"></span>kking o<span class=\"_ _2\"></span>p wisselk<span class=\"_ _0\"></span>oerswijzig<span class=\"_ _0\"></span>ingen.T<span class=\"_ _1\"></span>o<span class=\"_ _2\"></span>elicht<span class=\"_ _0\"></span>ing 6.<span class=\"_ _2\"></span> Personeelsk<span class=\"_ _0\"></span>ost<span class=\"_ _1a\"></span>enDe volg<span class=\"_ _2\"></span>ende t<span class=\"_ _2\"></span>abel g<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>e per<span class=\"_ _2\"></span>sone<span class=\"_ _2\"></span>elskosten weer vo<span class=\"_ _2\"></span>or de jaren afge<span class=\"_ _2\"></span>sloten op 31 dec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 2022 en 2021:(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _183\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _12c\"> </span>2021</span>T<span class=\"_ _24\"></span>otaal personeelskosten<span class=\"_ _0\"></span> voor 78<span class=\"_ _2\"></span>.049<span class=\"_ _2\"></span> <span class=\"_ _18e\"> </span>83<span class=\"_ _2\"></span>.0<span class=\"_ _2\"></span>69 voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenLonen en we<span class=\"_ _2\"></span>dden<span class=\"_ _18c\"> </span><span class=\"ls2 ws2\">55.7<span class=\"_ _0\"></span>86 <span class=\"_ _175\"> </span><span class=\"ls93 ws91\">5<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>494<span class=\"_ _2\"></span> </span></span>Socialezek<span class=\"_ _0\"></span>erheidskost<span class=\"_ _1a\"></span>en<span class=\"_ _10f\"> </span><span class=\"ls0 ws0\">11.846 <span class=\"_ _7d\"> </span><span class=\"ls59 ws57\">1<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>7 </span></span>Pensioenk<span class=\"_ _0\"></span>osten<span class=\"_ _185\"> </span><span class=\"ls0 ws0\">3.488 <span class=\"_ _7c\"> </span><span class=\"ls17 ws17\">1.<span class=\"_ _0\"></span>999 </span></span>Overige personeelsk<span class=\"_ _0\"></span>osten<span class=\"_ _18f\"> </span><span class=\"ls8a ws88\">6<span class=\"_ _2\"></span>.9<span class=\"_ _6\"></span>2<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span> <span class=\"_ _7d\"> </span><span class=\"ls57 ws55\">6.<span class=\"_ _2\"></span>459<span class=\"_ _2\"></span> </span></span>T<span class=\"_ _0\"></span>otaal s<span class=\"_ _2\"></span>top<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te 2<span class=\"_ _2\"></span>5<span class=\"_ _6\"></span>.76<span class=\"_ _6\"></span>3<span class=\"_ _2\"></span> <span class=\"_ _80\"> </span><span class=\"ls0 ws0\">83.<span class=\"_ _2\"></span>593 </span>bedrijfsactiviteitenDe Pers<span class=\"_ _2\"></span>one<span class=\"_ _2\"></span>elskosten daald<span class=\"_ _2\"></span>en doo<span class=\"_ _2\"></span>r een da<span class=\"_ _2\"></span>ling van de FTE (zie hie<span class=\"_ _2\"></span>ronder) in co<span class=\"_ _2\"></span>mbinatie m<span class=\"_ _2\"></span>et een g<span class=\"_ _2\"></span>oed<span class=\"_ _2\"></span>kopere be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>struc<span class=\"_ _2\"></span>tuur na de trans<span class=\"_ _2\"></span>actie. Het totaal b<span class=\"_ _2\"></span>edra<span class=\"_ _2\"></span>agt \u20ac 78,<span class=\"_ _1a\"></span>0 miljo<span class=\"_ _2\"></span>en voor de vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tgezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten, tegenover \u20ac 83,0 miljo<span class=\"_ _2\"></span>en op 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2021. Het ge<span class=\"_ _2\"></span>midd<span class=\"_ _2\"></span>eld aan<span class=\"_ _2\"></span>tal werkn<span class=\"_ _2\"></span>emer<span class=\"_ _2\"></span>s in 2022 en 2021 be<span class=\"_ _2\"></span>droeg resp<span class=\"_ _2\"></span>ectievelijk 1.139 and 1.158 (beide in vol<span class=\"_ _2\"></span>tijdse e<span class=\"_ _2\"></span>quivale<span class=\"_ _2\"></span>nten<span class=\"_ _1a\"></span>) voor de vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tgezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten. De<span class=\"_ _2\"></span>eltij<span class=\"_ _2\"></span>dse werkn<span class=\"_ _2\"></span>emer<span class=\"_ _2\"></span>s zijn op prop<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>nele b<span class=\"_ _2\"></span>asis op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men.2022<span class=\"_ _12c\"> </span>2021Gem<span class=\"_ _2\"></span>idde<span class=\"_ _2\"></span>ld aan<span class=\"_ _2\"></span>tal werk<span class=\"_ _2\"></span>nem<span class=\"_ _2\"></span>ers van 1<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>39<span class=\"_ _32\"> </span>1<span class=\"_ _2\"></span>.15<span class=\"_ _2\"></span>8voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenGemi<span class=\"_ _2\"></span>ddel<span class=\"_ _2\"></span>d aantal 785<span class=\"_ _190\"> </span><span class=\"ls57 ws55\">801</span>werknemers- arbeidersGemi<span class=\"_ _2\"></span>ddel<span class=\"_ _2\"></span>d aantal 354<span class=\"_ _14a\"> </span>357werknemers- bediendenGem<span class=\"_ _2\"></span>idde<span class=\"_ _2\"></span>ld aan<span class=\"_ _2\"></span>tal werk<span class=\"_ _2\"></span>nem<span class=\"_ _2\"></span>ers van 2<span class=\"_ _2\"></span>.372<span class=\"_ _8d\"> </span><span class=\"ls51 ws4f\">2<span class=\"_ _6\"></span>.67<span class=\"_ _2\"></span>3</span>stopgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenT<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 7<span class=\"_ _24\"></span>. Ove<span class=\"_ _1a\"></span>rige opb<span class=\"_ _1a\"></span>ren<span class=\"_ _1a\"></span>gst<span class=\"_ _0\"></span>en en k<span class=\"_ _0\"></span>ost<span class=\"_ _0\"></span>en(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _191\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _86\"> </span>2021</span>Overig<span class=\"_ _2\"></span>e inkomste<span class=\"_ _2\"></span>n voor voor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te 316 <span class=\"_ _95\"> </span><span class=\"ls16 ws16\">1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>41 </span>bedrijfsactiviteitenWisselk<span class=\"_ _0\"></span>oerswinst<span class=\"_ _1a\"></span>en<span class=\"_ _9f\"> </span><span class=\"lsb0 wsae\">(6<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>)<span class=\"_ _134\"> </span><span class=\"ls0 ws0\">6 </span></span>Huuropbrengsten van zonne-<span class=\"_ _2\"></span>ene<span class=\"_ _2\"></span>rgie-308 <span class=\"_ _160\"> </span><span class=\"ls51 ws4f\">6<span class=\"_ _2\"></span>31 </span>install<span class=\"_ _2\"></span>aties op da<span class=\"_ _2\"></span>kenV<span class=\"_ _0\"></span>erkoop<span class=\"_ _1a\"></span> van ener<span class=\"_ _0\"></span>giecer<span class=\"_ _6\"></span>tificat<span class=\"_ _0\"></span>en<span class=\"_ _192\"> </span><span class=\"ls90 ws8e\">(<span class=\"_ _2\"></span>10)<span class=\"_ _32\"> </span><span class=\"ls58 ws56\">14 </span></span>Subsidies<span class=\"_ _20\"> </span><span class=\"ls4f ws4d\">16 <span class=\"_ _11e\"> </span><span class=\"ls0 ws0\">43 </span></span>Winst o<span class=\"_ _2\"></span>p verkoop van vaste activa<span class=\"_ _119\"> </span>2 <span class=\"_ _121\"> </span><span class=\"ls57 ws55\">59 </span>Ove<span class=\"_ _2\"></span>rig<span class=\"_ _2\"></span>e<span class=\"_ _193\"> </span><span class=\"ls0 ws0\">64 <span class=\"_ _93\"> </span><span class=\"ls57 ws55\">289<span class=\"_ _2\"></span> </span></span>T<span class=\"_ _24\"></span>ota<span class=\"_ _2\"></span>al stopgezette bedrijfsac<span class=\"_ _2\"></span>tiviteiten<span class=\"_ _8b\"> </span><span class=\"ls0 ws0\">1.<span class=\"_ _2\"></span>879 <span class=\"_ _194\"> </span>2<span class=\"_ _2\"></span>.23<span class=\"_ _2\"></span>5 </span>Overig<span class=\"_ _2\"></span>e k<span class=\"_ _1a\"></span>oste<span class=\"_ _2\"></span>n voor voor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te 72<span class=\"_ _2\"></span>.308 <span class=\"_ _59\"> </span><span class=\"ls0 ws0\">46<span class=\"_ _2\"></span>.85<span class=\"_ _2\"></span>0 </span>bedrijfsactiviteitenDiensten<span class=\"_ _0\"></span> en diverse goederen<span class=\"_ _49\"> </span><span class=\"ls59 ws57\">4<span class=\"_ _2\"></span>4.1<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span> <span class=\"_ _96\"> </span><span class=\"ls58 ws56\">20.001 </span></span>Ver<span class=\"_ _2\"></span>ko<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>p<span class=\"_ _2\"></span>ko<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>n<span class=\"_ _21\"> </span><span class=\"ls8a ws88\">26<span class=\"_ _6\"></span>.9<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span> <span class=\"_ _195\"> </span><span class=\"ls56 ws54\">26.<span class=\"_ _2\"></span>63<span class=\"_ _2\"></span>8 </span></span>Wisselk<span class=\"_ _0\"></span>oersverlie<span class=\"_ _0\"></span>zen<span class=\"_ _196\"> </span><span class=\"ls69 ws67\">(9<span class=\"_ _2\"></span>2)<span class=\"_ _7d\"> </span><span class=\"ls57 ws55\">28<span class=\"_ _2\"></span>4</span></span>Belas<span class=\"_ _2\"></span>ting op onro<span class=\"_ _2\"></span>erend g<span class=\"_ _2\"></span>oe<span class=\"_ _2\"></span>d<span class=\"_ _10f\"> </span><span class=\"ls59 ws57\">1.1<span class=\"_ _2\"></span>26<span class=\"_ _2\"></span> <span class=\"_ _94\"> </span></span>710 Ove<span class=\"_ _2\"></span>rig<span class=\"_ _2\"></span>e<span class=\"_ _197\"> </span><span class=\"lsb9 wsb8\">1<span class=\"_ _2\"></span>74<span class=\"_ _6\"></span> <span class=\"_ _89\"> </span><span class=\"ls5d ws5b\">(78<span class=\"_ _2\"></span>3)</span></span>T<span class=\"_ _24\"></span>ota<span class=\"_ _2\"></span>al stopgezette bedrijfsac<span class=\"_ _2\"></span>tiviteiten<span class=\"_ _125\"> </span><span class=\"ls0 ws0\">20.<span class=\"_ _2\"></span>455 <span class=\"_ _42\"> </span><span class=\"lsa2 wsa0\">68<span class=\"_ _6\"></span>.<span class=\"_ _2\"></span>76<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span> </span></span>De overig<span class=\"_ _2\"></span>e opb<span class=\"_ _2\"></span>rengsten ui<span class=\"_ _2\"></span>t de voor<span class=\"_ _6\"></span>tgezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten be<span class=\"_ _2\"></span>staan vo<span class=\"_ _2\"></span>ornam<span class=\"_ _2\"></span>elijk ui<span class=\"_ _2\"></span>t een wins<span class=\"_ _2\"></span>t in verban<span class=\"_ _2\"></span>d met ont<span class=\"_ _2\"></span>vang<span class=\"_ _2\"></span>en huurb<span class=\"_ _2\"></span>etalin<span class=\"_ _2\"></span>gen van de<span class=\"_ _2\"></span>rden die d<span class=\"_ _2\"></span>e ruimte voor d<span class=\"_ _2\"></span>e installa<span class=\"_ _2\"></span>tie van zonnepan<span class=\"_ _2\"></span>elen hu<span class=\"_ _2\"></span>ren.De overige kosten voor de voor<span class=\"_ _2\"></span>tg<span class=\"_ _2\"></span>ezette bedr<span class=\"_ _2\"></span>ijfs<span class=\"_ _2\"></span>activi<span class=\"_ _2\"></span>teiten stege<span class=\"_ _2\"></span>n met \u20ac 2<span class=\"_ _0\"></span>5<span class=\"_ _2\"></span>,5 miljoe<span class=\"_ _2\"></span>n t<span class=\"_ _0\"></span>ot \u20ac 72,3 miljoe<span class=\"_ _2\"></span>n voor het jaar afgesl<span class=\"_ _2\"></span>oten op 3<span class=\"_ _0\"></span>1 de<span class=\"_ _2\"></span>cemb<span class=\"_ _2\"></span>er 2022 tegenover \u20ac 46,8 miljo<span class=\"_ _2\"></span>en voor het jaar afge<span class=\"_ _2\"></span>sloten op 31 <span class=\"_ _0\"></span>d<span class=\"_ _2\"></span>ece<span class=\"_ _2\"></span>mber 2021. De be<span class=\"_ _2\"></span>langri<span class=\"_ _2\"></span>jkste comp<span class=\"_ _2\"></span>one<span class=\"_ _2\"></span>nt van de o<span class=\"_ _0\"></span>ve<span class=\"_ _2\"></span>rige kosten zijn diensten en diverse<span class=\"_ _2\"></span> goe<span class=\"_ _2\"></span>deren, die voo<span class=\"_ _2\"></span>rname<span class=\"_ _2\"></span>lijk elek<span class=\"_ _2\"></span>tri<span class=\"_ _2\"></span>citeit en gas, on<span class=\"_ _2\"></span>derh<span class=\"_ _2\"></span>oud en herstell<span class=\"_ _0\"></span>ingen en int<span class=\"_ _0\"></span>erim-<span class=\"_ _2\"></span>arbeiders om<span class=\"_ _1a\"></span>vatten. <span class=\"_ _0\"></span>V<span class=\"_ _1a\"></span>erk<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>opk<span class=\"_ _0\"></span>osten omvat<span class=\"_ _2\"></span>ten voorname<span class=\"_ _2\"></span>lijk transpor<span class=\"_ _6\"></span>t en commissi<span class=\"_ _2\"></span>es. De toenam<span class=\"_ _2\"></span>e van <span class=\"_ _1a\"></span>overige kosten heef<span class=\"_ _2\"></span>t voor<span class=\"_ _2\"></span>name<span class=\"_ _2\"></span>lijk te <span class=\"_ _0\"></span>m<span class=\"_ _2\"></span>aken met de stijgin<span class=\"_ _2\"></span>g van de energie<span class=\"_ _2\"></span>-, onde<span class=\"_ _2\"></span>rhou<span class=\"_ _2\"></span>ds- en transp<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tkosten.De kosten voor on<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>zoek en o<span class=\"_ _2\"></span>ntw<span class=\"_ _2\"></span>ikkeling zijn oo<span class=\"_ _2\"></span>k opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en in \u2018Overi<span class=\"_ _2\"></span>ge kosten\u2019<span class=\"_ _24\"></span>. V<span class=\"_ _0\"></span>oo<span class=\"_ _2\"></span>r de voor<span class=\"_ _6\"></span>tgezet<span class=\"_ _2\"></span>te bedrij<span class=\"_ _2\"></span>fsac<span class=\"_ _2\"></span>tivitei<span class=\"_ _2\"></span>ten maak<span class=\"_ _2\"></span>te de groe<span class=\"_ _2\"></span>p \u20ac 6,1 miljoen aan o<span class=\"_ _2\"></span>nder<span class=\"_ _2\"></span>zoeks<span class=\"_ _2\"></span>- en ont<span class=\"_ _2\"></span>wik<span class=\"_ _2\"></span>kelingskosten tijdens de 12 maan<span class=\"_ _2\"></span>den ein<span class=\"_ _2\"></span>dige<span class=\"_ _2\"></span>nd op 31 dec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 2022 (2<span class=\"_ _0\"></span>021: \u20ac 4,9 miljo<span class=\"_ _2\"></span>en)<span class=\"_ _0\"></span>. Een van de com<span class=\"_ _2\"></span>peti<span class=\"_ _2\"></span>tieve voordele<span class=\"_ _2\"></span>n van ons be<span class=\"_ _2\"></span>drijf is onze lange tra<span class=\"_ _2\"></span>ckrec<span class=\"_ _2\"></span>ord van creativ<span class=\"_ _2\"></span>iteit e<span class=\"_ _2\"></span>n innovatie. De groep s<span class=\"_ _2\"></span>treef<span class=\"_ _2\"></span>t er<span class=\"_ _2\"></span>naar om v<span class=\"_ _2\"></span>ia ond<span class=\"_ _2\"></span>erzoe<span class=\"_ _2\"></span>k en ont<span class=\"_ _2\"></span>wik<span class=\"_ _2\"></span>keling de produ<span class=\"_ _2\"></span>ctiec<span class=\"_ _2\"></span>apaci<span class=\"_ _2\"></span>teit con<span class=\"_ _2\"></span>tinu te optimalise<span class=\"_ _2\"></span>ren en ont<span class=\"_ _2\"></span>werp<span class=\"_ _2\"></span>en aan te bied<span class=\"_ _2\"></span>en die onze kla<span class=\"_ _2\"></span>nten aanspre<span class=\"_ _2\"></span>ken. T<span class=\"_ _24\"></span>rend<span class=\"_ _2\"></span>s in produ<span class=\"_ _2\"></span>ctontw<span class=\"_ _2\"></span>ikkeling en -<span class=\"_ _2\"></span>innovatie worde<span class=\"_ _2\"></span>n van nabij opg<span class=\"_ _2\"></span>evolgd do<span class=\"_ _2\"></span>or voor<span class=\"_ _6\"></span>tdurend te testen en te analysere<span class=\"_ _2\"></span>n. Daarb<span class=\"_ _2\"></span>ij prob<span class=\"_ _2\"></span>eren we voora<span class=\"_ _2\"></span>l in te spele<span class=\"_ _2\"></span>n op de wens<span class=\"_ _2\"></span>en van onze klanten en o<span class=\"_ _2\"></span>p ont<span class=\"_ _2\"></span>wikkeling<span class=\"_ _2\"></span>en in de mar<span class=\"_ _2\"></span>k<span class=\"_ _2\"></span>t.T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 8. A<span class=\"_ _0\"></span>fschr<span class=\"_ _1a\"></span>ijvi<span class=\"_ _0\"></span>ngen / waa<span class=\"_ _1a\"></span>rde<span class=\"_ _0\"></span>verminderi<span class=\"_ _0\"></span>ngen Afschrijv<span class=\"_ _2\"></span>ingen e<span class=\"_ _2\"></span>n waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen kunn<span class=\"_ _2\"></span>en als vol<span class=\"_ _2\"></span>gt same<span class=\"_ _2\"></span>ngevat worde<span class=\"_ _2\"></span>n: (In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _13\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _e\"> </span>2021</span>Af<span class=\"_ _1a\"></span>schrijving<span class=\"_ _0\"></span>/waardever<span class=\"_ _0\"></span>mindering 18.688<span class=\"_ _65\"> </span><span class=\"lsab wsa9\">1<span class=\"_ _2\"></span>7.<span class=\"_ _2\"></span>1<span class=\"_ _6\"></span>4<span class=\"_ _6\"></span>3</span>voor v<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>ortg<span class=\"_ _2\"></span>ezette bedrijfsactiviteitenW<span class=\"_ _0\"></span>aardeverminderi<span class=\"_ _1a\"></span>ng immat<span class=\"_ _0\"></span>eri\u00eble activa<span class=\"_ _95\"> </span><span class=\"ls4f ws4d\">1<span class=\"_ _2\"></span>.516<span class=\"_ _7d\"> </span><span class=\"ls8e ws8c\">1.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>41</span></span>A<span class=\"_ _0\"></span>fschrijvingen materi\u00eble<span class=\"_ _0\"></span> vaste act<span class=\"_ _0\"></span>iva<span class=\"_ _198\"> </span><span class=\"ls46 ws44\">17<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>172<span class=\"_ _95\"> </span><span class=\"ls5b ws59\">15<span class=\"_ _2\"></span>.70<span class=\"_ _2\"></span>2</span></span>T<span class=\"_ _0\"></span>otaal s<span class=\"_ _2\"></span>top<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te -<span class=\"_ _12c\"> </span><span class=\"ls16 ws16\">21<span class=\"_ _2\"></span>.755</span>bedrijfsactiviteitenAfschrijv<span class=\"_ _2\"></span>ingen / wa<span class=\"_ _2\"></span>ardevermind<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en be<span class=\"_ _2\"></span>drage<span class=\"_ _2\"></span>n \u20ac 18,7 miljoen voo<span class=\"_ _2\"></span>r de voor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>gezette b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>fsac<span class=\"_ _2\"></span>tivitei<span class=\"_ _2\"></span>ten, een daling m<span class=\"_ _2\"></span>et \u20ac 1,5 miljo<span class=\"_ _2\"></span>en tege<span class=\"_ _2\"></span>nover 2021.T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 10. Fi<span class=\"_ _0\"></span>nanci\u00eble k<span class=\"_ _0\"></span>os<span class=\"_ _1a\"></span>t<span class=\"_ _0\"></span>en(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _13\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _e\"> </span>2021</span>T<span class=\"_ _0\"></span>otaal fi<span class=\"_ _2\"></span>nanci<span class=\"_ _2\"></span>\u00eble kosten vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tgeze<span class=\"_ _2\"></span>tt<span class=\"_ _2\"></span>e 1<span class=\"_ _6\"></span>9.<span class=\"_ _6\"></span>6<span class=\"_ _6\"></span>5<span class=\"_ _2\"></span>0<span class=\"_ _6\"></span> <span class=\"_ _173\"> </span><span class=\"ls9c ws9a\">28.29<span class=\"_ _0\"></span>4 </span>bedrijfsactiviteitenRentekosten op Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes<span class=\"_ _88\"> </span><span class=\"ls53 ws51\">16.<span class=\"_ _2\"></span>688 <span class=\"_ _194\"> </span><span class=\"ls51 ws4f\">23.<span class=\"_ _2\"></span>313<span class=\"_ _2\"></span> </span></span>Rent<span class=\"_ _0\"></span>ekost<span class=\"_ _0\"></span>en op leaseverplich<span class=\"_ _0\"></span>tingen<span class=\"_ _174\"> </span><span class=\"ls0 ws0\">1.809 <span class=\"_ _86\"> </span><span class=\"ls53 ws51\">1.<span class=\"_ _2\"></span>688 </span></span>Rent<span class=\"_ _0\"></span>ekost<span class=\"_ _0\"></span>en op bankleningen<span class=\"_ _108\"> </span><span class=\"ls62 ws60\">87<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span> <span class=\"_ _83\"> </span><span class=\"ls59 ws57\">2.1<span class=\"_ _2\"></span>78<span class=\"_ _2\"></span> </span></span>Wisse<span class=\"_ _2\"></span>lkoersresul<span class=\"_ _2\"></span>taten op transa<span class=\"_ _2\"></span>cties (21<span class=\"_ _2\"></span>6)<span class=\"_ _32\"> </span><span class=\"ls44 ws42\">30 </span>binne<span class=\"_ _2\"></span>n de groepOverige financieringsk<span class=\"_ _0\"></span>os<span class=\"_ _2\"></span>ten<span class=\"_ _10f\"> </span><span class=\"ls5d ws5b\">493 <span class=\"_ _94\"> </span><span class=\"ls58 ws56\">1.086<span class=\"_ _2\"></span> </span></span>T<span class=\"_ _0\"></span>otaal s<span class=\"_ _2\"></span>top<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te 58<span class=\"_ _2\"></span>.16<span class=\"_ _0\"></span>1 <span class=\"_ _8a\"> </span><span class=\"ls50 ws4e\">3.7<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>1 </span>bedrijfsactiviteitenDe ne<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>to financi\u00ebl<span class=\"_ _2\"></span>e kosten bedrag<span class=\"_ _2\"></span>en \u20ac 19<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>7 m<span class=\"_ _2\"></span>iljoe<span class=\"_ _2\"></span>n in 2022 en omvat<span class=\"_ _2\"></span>ten voorna<span class=\"_ _2\"></span>melijk d<span class=\"_ _2\"></span>e rentekosten voor ex<span class=\"_ _2\"></span>terne lenin<span class=\"_ _2\"></span>gen (Senior S<span class=\"_ _2\"></span>ecure<span class=\"_ _2\"></span>d Notes, Sup<span class=\"_ _2\"></span>er Senio<span class=\"_ _2\"></span>r Revolving Credi<span class=\"_ _2\"></span>t Facilit<span class=\"_ _2\"></span>y en l<span class=\"_ _2\"></span>easing<span class=\"_ _2\"></span>verplic<span class=\"_ _2\"></span>htinge<span class=\"_ _2\"></span>n<span class=\"_ _1a\"></span>). W<span class=\"_ _0\"></span>e ver<span class=\"_ _2\"></span>wijzen naar T<span class=\"_ _0\"></span>oelic<span class=\"_ _2\"></span>htinge<span class=\"_ _2\"></span>n 21 tot 2<span class=\"_ _0\"></span>3 vo<span class=\"_ _2\"></span>or een b<span class=\"_ _2\"></span>esch<span class=\"_ _2\"></span>rijvin<span class=\"_ _2\"></span>g van deze kredieten. D<span class=\"_ _2\"></span>e net<span class=\"_ _2\"></span>tokosten zijn ged<span class=\"_ _2\"></span>aald in verg<span class=\"_ _2\"></span>elijkin<span class=\"_ _2\"></span>g met 2021 als gevol<span class=\"_ _2\"></span>g van de lage<span class=\"_ _2\"></span>re financi<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>skosten van de groep ve<span class=\"_ _2\"></span>roor<span class=\"_ _2\"></span>zaak<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>e schul<span class=\"_ _2\"></span>dena\ufb02<span class=\"_ _2\"></span>ossing<span class=\"_ _2\"></span>en na de des<span class=\"_ _2\"></span>investering. H<span class=\"_ _2\"></span>et jaar 2022 b<span class=\"_ _2\"></span>evat een een<span class=\"_ _2\"></span>malige opna<span class=\"_ _2\"></span>me in de wins<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>-<span class=\"_ _6\"></span>en-<span class=\"_ _2\"></span>verlie<span class=\"_ _2\"></span>srekening van de res<span class=\"_ _2\"></span>terende gekapi<span class=\"_ _2\"></span>talise<span class=\"_ _2\"></span>erde kosten op de v<span class=\"_ _2\"></span>roeg<span class=\"_ _2\"></span>ere Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes van \u20ac 1,3 miljo<span class=\"_ _2\"></span>en die no<span class=\"_ _2\"></span>odza<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>elijk werd<span class=\"_ _2\"></span>en in het ka<span class=\"_ _2\"></span>der van de her<span class=\"_ _6\"></span>financi<span class=\"_ _2\"></span>ering van d<span class=\"_ _2\"></span>e notes op 4 apr<span class=\"_ _2\"></span>il 2022 als gevolg van de transa<span class=\"_ _2\"></span>ctie. Bovendien we<span class=\"_ _2\"></span>rd een b<span class=\"_ _2\"></span>edrag van \u20ac 5<span class=\"_ _2\"></span>,<span class=\"_ _0\"></span>1 miljo<span class=\"_ _2\"></span>en aan finan<span class=\"_ _2\"></span>cier<span class=\"_ _2\"></span>ingskosten gea<span class=\"_ _2\"></span>ctiveerd m<span class=\"_ _2\"></span>et betrek<span class=\"_ _2\"></span>king tot de her<span class=\"_ _2\"></span>ziene Se<span class=\"_ _2\"></span>nior Se<span class=\"_ _2\"></span>nor Notes (zie T<span class=\"_ _0\"></span>oelichtin<span class=\"_ _2\"></span>g 21)<span class=\"_ _0\"></span>. Andere fi<span class=\"_ _2\"></span>nanci\u00eb<span class=\"_ _2\"></span>le kosten hebb<span class=\"_ _2\"></span>en voor<span class=\"_ _2\"></span>name<span class=\"_ _2\"></span>lijk betrek<span class=\"_ _2\"></span>king op kosten verbon<span class=\"_ _2\"></span>den aa<span class=\"_ _2\"></span>n factoring, kosten voor ni<span class=\"_ _2\"></span>et<span class=\"_ _0\"></span>-opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en kre<span class=\"_ _2\"></span>dieten en and<span class=\"_ _2\"></span>ere bank-g<span class=\"_ _2\"></span>erelateerd<span class=\"_ _2\"></span>e kosten. De ef<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>ctieve rentekosten van de Senior S<span class=\"_ _2\"></span>ecure<span class=\"_ _2\"></span>d Notes omvat<span class=\"_ _2\"></span>ten een cas<span class=\"_ _2\"></span>hintrest van \u20ac 12,2 milj<span class=\"_ _2\"></span>oen, PIK-intrest van \u20ac 1,6 miljo<span class=\"_ _2\"></span>en, en d<span class=\"_ _2\"></span>e afschri<span class=\"_ _2\"></span>jving van g<span class=\"_ _2\"></span>eactive<span class=\"_ _2\"></span>erde financ<span class=\"_ _2\"></span>iering<span class=\"_ _2\"></span>svergoe<span class=\"_ _2\"></span>dinge<span class=\"_ _2\"></span>n van \u20ac 2,8 miljoe<span class=\"_ _2\"></span>n, inclus<span class=\"_ _2\"></span>ief de ee<span class=\"_ _2\"></span>nmalig<span class=\"_ _2\"></span>e opnam<span class=\"_ _2\"></span>en zoals be<span class=\"_ _2\"></span>schreven in d<span class=\"_ _2\"></span>e vorige p<span class=\"_ _2\"></span>aragraaf.  T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 11. Opbr<span class=\"_ _0\"></span>enst<span class=\"_ _0\"></span>en en k<span class=\"_ _0\"></span>ost<span class=\"_ _1a\"></span>en uit hoof<span class=\"_ _0\"></span>de va<span class=\"_ _1a\"></span>n belast<span class=\"_ _0\"></span>ingen(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _13\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _e\"> </span>2021</span>Belastingopbrengsten / (-uitgav<span class=\"_ _0\"></span>en) (9<span class=\"_ _0\"></span>.010)<span class=\"_ _64\"> </span><span class=\"ls53 ws51\">(8.173)</span>voor v<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>ortg<span class=\"_ _2\"></span>ezette bedrijfsactiviteitenV<span class=\"_ _0\"></span>erschuldigde belastingen<span class=\"_ _117\"> </span><span class=\"lsb0 wsae\">(6.7<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>)<span class=\"_ _8b\"> </span><span class=\"ls69 ws67\">(3<span class=\"_ _2\"></span>.767)</span></span>Uitgestelde<span class=\"_ _1a\"></span> belastingen<span class=\"_ _19c\"> </span><span class=\"ls8e ws8c\">(2.<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>19)<span class=\"_ _65\"> </span><span class=\"ls4f ws4d\">(<span class=\"_ _0\"></span>4.405)</span></span>T<span class=\"_ _0\"></span>otaal s<span class=\"_ _2\"></span>top<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te 851 <span class=\"_ _94\"> </span><span class=\"ls63 ws61\">3<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>9 </span>bedrijfsactiviteitenBelastingopbrengsten / (-uitgav<span class=\"_ _0\"></span>en) (9<span class=\"_ _0\"></span>.010)<span class=\"_ _64\"> </span><span class=\"ls53 ws51\">(8.173)</span>voor v<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>ortg<span class=\"_ _2\"></span>ezette bedrijfsactiviteitenBelasting<span class=\"_ _0\"></span> b<span class=\"_ _2\"></span>erek<span class=\"_ _0\"></span>end tegen Belgi<span class=\"_ _0\"></span>sch tarief 1.0<span class=\"_ _2\"></span>69 <span class=\"_ _175\"> </span><span class=\"ls4e ws4c\">2.090 </span>(2<span class=\"_ _2\"></span>5%)Invloe<span class=\"_ _2\"></span>d van versch<span class=\"_ _2\"></span>illend<span class=\"_ _2\"></span>e bel<span class=\"_ _2\"></span>asting<span class=\"_ _2\"></span>tarieven van enti<span class=\"_ _2\"></span>teiten in (4<span class=\"_ _2\"></span>87<span class=\"_ _6\"></span>)<span class=\"_ _93\"> </span><span class=\"ls5b ws59\">(5<span class=\"_ _2\"></span>6)</span>andere r<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>chtsgebiedenNiet<span class=\"_ _0\"></span>-af<span class=\"_ _2\"></span>trekbare k<span class=\"_ _0\"></span>osten<span class=\"_ _3f\"> </span><span class=\"ls53 ws51\">(<span class=\"_ _0\"></span>2.<span class=\"_ _2\"></span>583)<span class=\"_ _91\"> </span><span class=\"ls58 ws56\">(3.003)</span></span>Fisca<span class=\"_ _2\"></span>le verliezen waar<span class=\"_ _2\"></span>vo<span class=\"_ _2\"></span>or gee<span class=\"_ _2\"></span>n uitg<span class=\"_ _2\"></span>estelde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingvord<span class=\"_ _2\"></span>ering was (<span class=\"_ _2\"></span>1.<span class=\"_ _2\"></span>690)<span class=\"_ _65\"> </span><span class=\"ls5b ws59\">(<span class=\"_ _2\"></span>1.<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>6)</span>opgenomenBelas<span class=\"_ _2\"></span>tinghef<span class=\"_ _6\"></span>fing op on<span class=\"_ _2\"></span>belas<span class=\"_ _2\"></span>te reser<span class=\"_ _2\"></span>ves<span class=\"_ _7d\"> </span><span class=\"ls68 ws66\">(8<span class=\"_ _2\"></span>3)<span class=\"_ _93\"> </span><span class=\"lsb4 wsb2\">(26<span class=\"_ _2\"></span>5)</span></span>Geb<span class=\"_ _2\"></span>ruik en o<span class=\"_ _2\"></span>pname van vo<span class=\"_ _2\"></span>orhe<span class=\"_ _2\"></span>en niet-(<span class=\"_ _0\"></span>4.47<span class=\"_ _0\"></span>4)<span class=\"_ _64\"> </span><span class=\"ls89 ws87\">(5.<span class=\"_ _2\"></span>249<span class=\"_ _2\"></span>)</span>opgenomen belastingvor<span class=\"_ _1a\"></span>deringenOve<span class=\"_ _2\"></span>rig<span class=\"_ _2\"></span>e <span class=\"_ _19d\"> </span><span class=\"ls8a ws88\">(<span class=\"_ _2\"></span>76<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>)<span class=\"_ _7e\"> </span><span class=\"ls46 ws44\">177 </span></span>T<span class=\"_ _0\"></span>otaal s<span class=\"_ _2\"></span>top<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te 851 <span class=\"_ _94\"> </span><span class=\"ls63 ws61\">3<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>9 </span>bedrijfsactiviteitenV<span class=\"_ _0\"></span>oo<span class=\"_ _2\"></span>r de voor<span class=\"_ _6\"></span>tgezet<span class=\"_ _2\"></span>te bedrij<span class=\"_ _2\"></span>fsac<span class=\"_ _2\"></span>tivitei<span class=\"_ _2\"></span>ten rappor<span class=\"_ _6\"></span>teerde de groe<span class=\"_ _2\"></span>p een b<span class=\"_ _2\"></span>elastin<span class=\"_ _2\"></span>gkost van \u20ac 9<span class=\"_ _24\"></span>,0 miljo<span class=\"_ _2\"></span>en voo<span class=\"_ _2\"></span>r 2022 (2<span class=\"_ _1a\"></span>021: bela<span class=\"_ _2\"></span>stingkost van \u20ac 8,2 miljo<span class=\"_ _2\"></span>en)<span class=\"_ _1a\"></span>, geba<span class=\"_ _2\"></span>seerd o<span class=\"_ _2\"></span>p een verlies vo<span class=\"_ _2\"></span>or be<span class=\"_ _2\"></span>lasting<span class=\"_ _2\"></span>en van \u20ac 4,3 miljo<span class=\"_ _2\"></span>en (2021<span class=\"_ _0\"></span>: ve<span class=\"_ _2\"></span>rlies van \u20ac 8,4 miljoe<span class=\"_ _2\"></span>n)<span class=\"_ _0\"></span>. De b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tinglas<span class=\"_ _2\"></span>ten worden voo<span class=\"_ _2\"></span>rname<span class=\"_ _2\"></span>lijk veroor<span class=\"_ _2\"></span>zaak<span class=\"_ _6\"></span>t door h<span class=\"_ _2\"></span>et niet lan<span class=\"_ _2\"></span>ger op<span class=\"_ _2\"></span>neme<span class=\"_ _2\"></span>n van uitge<span class=\"_ _2\"></span>stelde bel<span class=\"_ _2\"></span>astingvo<span class=\"_ _2\"></span>rderin<span class=\"_ _2\"></span>gen, als g<span class=\"_ _2\"></span>evolg van toekomstige voorui<span class=\"_ _2\"></span>tzic<span class=\"_ _2\"></span>hten in de be<span class=\"_ _2\"></span>lasting<span class=\"_ _2\"></span>grondsl<span class=\"_ _2\"></span>ag en -<span class=\"_ _2\"></span>stru<span class=\"_ _2\"></span>ctuur en ee<span class=\"_ _2\"></span>n wijziging i<span class=\"_ _2\"></span>n de bel<span class=\"_ _2\"></span>astingwe<span class=\"_ _2\"></span>tgeving, e<span class=\"_ _2\"></span>n door h<span class=\"_ _2\"></span>et be<span class=\"_ _2\"></span>lasten van de sterke result<span class=\"_ _2\"></span>aten van onze Amerikaans<span class=\"_ _2\"></span>e divisi<span class=\"_ _2\"></span>e. T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 12. A<span class=\"_ _0\"></span>ndere i<span class=\"_ _0\"></span>mmat<span class=\"_ _0\"></span>eri\u00eble v<span class=\"_ _0\"></span>ast<span class=\"_ _0\"></span>e activ<span class=\"_ _0\"></span>aIntern Handels<span class=\"_ _2\"></span>-Sof<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ware en gegenereerde (In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)T<span class=\"_ _24\"></span>otaalmerk<span class=\"_ _0\"></span>enlicentiesimmateri\u00eble vas<span class=\"_ _2\"></span>te a<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ivaOp<span class=\"_ _2\"></span>ening n<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waar<span class=\"_ _2\"></span>de pe<span class=\"_ _2\"></span>r 1 janua<span class=\"_ _2\"></span>ri 2021<span class=\"_ _f3\"> </span>5<span class=\"_ _2\"></span>.94<span class=\"_ _6\"></span>3 <span class=\"_ _d3\"> </span><span class=\"ls63 ws61\">1.1<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span> <span class=\"_ _d3\"> </span></span>2.<span class=\"_ _2\"></span>338 <span class=\"_ _7a\"> </span><span class=\"ls92 ws90\">9.<span class=\"_ _6\"></span>4<span class=\"_ _6\"></span>6<span class=\"_ _6\"></span>6<span class=\"_ _6\"></span> <span class=\"_ _0\"></span></span>-Stop<span class=\"_ _2\"></span>gezette b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>fsac<span class=\"_ _2\"></span>tivitei<span class=\"_ _2\"></span>ten in openi<span class=\"_ _2\"></span>ngsbal<span class=\"_ _2\"></span>ans<span class=\"_ _19e\"> </span>-<span class=\"_ _f1\"> </span>(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.0<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>2)<span class=\"_ _ba\"> </span><span class=\"ls8e ws8c\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>4)<span class=\"_ _76\"> </span><span class=\"lsb4 wsb2\">(2<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>497<span class=\"_ _2\"></span>)</span></span>Aanschaf<span class=\"_ _2\"></span>fingen<span class=\"_ _19f\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _73\"> </span>43 <span class=\"_ _10b\"> </span><span class=\"ls8e ws8c\">413<span class=\"_ _2\"></span> <span class=\"_ _19e\"> </span></span>4<span class=\"_ _2\"></span>56 </span>V<span class=\"_ _0\"></span>erkopen<span class=\"_ _1a0\"> </span>-<span class=\"_ _81\"> </span>-<span class=\"_ _ec\"> </span><span class=\"ls8e ws8c\">(<span class=\"_ _2\"></span>79)<span class=\"_ _6d\"> </span>(<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>9)</span>A<span class=\"_ _0\"></span>fschrijvingen<span class=\"_ _1a1\"> </span><span class=\"ls69 ws67\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.0<span class=\"_ _2\"></span>42)<span class=\"_ _e1\"> </span><span class=\"lsd wsd\">(<span class=\"_ _2\"></span>15)<span class=\"_ _1a2\"> </span></span>(38<span class=\"_ _2\"></span>4)<span class=\"_ _48\"> </span><span class=\"ls8e ws8c\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>41)</span></span>Wisselk<span class=\"_ _0\"></span>oersverschillen<span class=\"_ _1a3\"> </span><span class=\"ls0 ws0\">508 <span class=\"_ _5d\"> </span><span class=\"ls44 ws42\">11 <span class=\"_ _10f\"> </span></span>-<span class=\"_ _1a4\"> </span>519 </span>Slu<span class=\"_ _2\"></span>itin<span class=\"_ _2\"></span>g net<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waar<span class=\"_ _2\"></span>de pe<span class=\"_ _2\"></span>r 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2021<span class=\"_ _2f\"> </span>5<span class=\"_ _2\"></span>.4<span class=\"_ _2\"></span>08 <span class=\"_ _48\"> </span>1<span class=\"_ _2\"></span>83 <span class=\"_ _192\"> </span>83<span class=\"_ _2\"></span>4 <span class=\"_ _48\"> </span><span class=\"ls75 ws73\">6<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>425 </span>K<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>stprijs of re<span class=\"_ _2\"></span>\u00eble waard<span class=\"_ _2\"></span>e<span class=\"_ _ef\"> </span><span class=\"ls57 ws55\">1<span class=\"_ _2\"></span>0.<span class=\"_ _2\"></span>301<span class=\"_ _2\"></span> <span class=\"_ _8\"> </span><span class=\"ls58 ws56\">1<span class=\"_ _2\"></span>.203 <span class=\"_ _d3\"> </span><span class=\"ls76 ws74\">3.088 <span class=\"_ _76\"> </span></span></span>14<span class=\"_ _2\"></span>.59<span class=\"_ _2\"></span>3 </span>Gec<span class=\"_ _2\"></span>umule<span class=\"_ _2\"></span>erde afsc<span class=\"_ _2\"></span>hrijv<span class=\"_ _2\"></span>ingen, b<span class=\"_ _2\"></span>ijzondere (4<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>89<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>)<span class=\"_ _6b\"> </span>(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.020)<span class=\"_ _7b\"> </span><span class=\"ls8e ws8c\">(2.<span class=\"_ _2\"></span>25<span class=\"_ _6\"></span>4)<span class=\"_ _76\"> </span><span class=\"ls59 ws57\">(8<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>8)</span></span>waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen en over<span class=\"_ _2\"></span>ige aan<span class=\"_ _2\"></span>passing<span class=\"_ _2\"></span>enSlu<span class=\"_ _2\"></span>itin<span class=\"_ _2\"></span>g net<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waar<span class=\"_ _2\"></span>de pe<span class=\"_ _2\"></span>r 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2021 5.<span class=\"_ _2\"></span>408 <span class=\"_ _b2\"> </span>183 <span class=\"_ _192\"> </span>83<span class=\"_ _2\"></span>4 <span class=\"_ _48\"> </span><span class=\"ls75 ws73\">6<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>425 </span>voor v<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>ortg<span class=\"_ _2\"></span>ezette bedrijfsactiviteitenSlu<span class=\"_ _2\"></span>itin<span class=\"_ _2\"></span>g net<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waar<span class=\"_ _2\"></span>de pe<span class=\"_ _2\"></span>r 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2021 -<span class=\"_ _81\"> </span>-<span class=\"_ _81\"> </span>-<span class=\"_ _115\"> </span>-voor stopgezette bedrijfsact<span class=\"_ _2\"></span>iviteitenOp<span class=\"_ _2\"></span>ening n<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waar<span class=\"_ _2\"></span>de pe<span class=\"_ _2\"></span>r 1 janua<span class=\"_ _2\"></span>ri 2022<span class=\"_ _109\"> </span>5.<span class=\"_ _2\"></span>408 <span class=\"_ _b2\"> </span>183 <span class=\"_ _192\"> </span>83<span class=\"_ _2\"></span>4 <span class=\"_ _48\"> </span><span class=\"ls75 ws73\">6<span class=\"_ _2\"></span>.42<span class=\"_ _2\"></span>5 </span>Aanschaf<span class=\"_ _2\"></span>fingen<span class=\"_ _19f\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _73\"> </span><span class=\"ls46 ws44\">121<span class=\"_ _73\"> </span></span>7<span class=\"_ _1a5\"> </span><span class=\"ls57 ws55\">128</span></span>V<span class=\"_ _0\"></span>erkopen<span class=\"_ _1a0\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _81\"> </span>-<span class=\"_ _81\"> </span>-<span class=\"_ _115\"> </span>-</span>Overdra<span class=\"_ _2\"></span>chten<span class=\"_ _1a6\"> </span>-<span class=\"_ _e6\"> </span><span class=\"ls4e ws4c\">29<span class=\"_ _e6\"> </span></span>-<span class=\"_ _1a7\"> </span><span class=\"ls4e ws4c\">29</span>A<span class=\"_ _0\"></span>fschrijvingen<span class=\"_ _1a1\"> </span>(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>94)<span class=\"_ _47\"> </span><span class=\"ls69 ws67\">(3<span class=\"_ _2\"></span>8)<span class=\"_ _118\"> </span>(3<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>4)<span class=\"_ _48\"> </span><span class=\"ls5b ws59\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>16)</span></span>Wisselk<span class=\"_ _0\"></span>oersverschillen<span class=\"_ _1a3\"> </span>335<span class=\"_ _2\"></span> <span class=\"_ _49\"> </span>31<span class=\"_ _2\"></span> <span class=\"_ _120\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _ec\"> </span>366 </span>Slu<span class=\"_ _2\"></span>itin<span class=\"_ _2\"></span>g net<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waar<span class=\"_ _2\"></span>de pe<span class=\"_ _2\"></span>r 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2022<span class=\"_ _6e\"> </span>4<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>649<span class=\"_ _2\"></span> <span class=\"_ _e0\"> </span><span class=\"ls44 ws42\">326 <span class=\"_ _192\"> </span></span>457 <span class=\"_ _b2\"> </span><span class=\"ls44 ws42\">5.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>32 </span>K<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>stprijs of re<span class=\"_ _2\"></span>\u00eble waard<span class=\"_ _2\"></span>e<span class=\"_ _1a8\"> </span>1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>9<span class=\"_ _6\"></span> <span class=\"_ _7a\"> </span>1.438 <span class=\"_ _d3\"> </span><span class=\"ls76 ws74\">3.085 <span class=\"_ _7b\"> </span><span class=\"ls8e ws8c\">1<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.4<span class=\"_ _2\"></span>62<span class=\"_ _2\"></span> </span></span>Gec<span class=\"_ _2\"></span>umule<span class=\"_ _2\"></span>erde afsc<span class=\"_ _2\"></span>hrijv<span class=\"_ _2\"></span>ingen, b<span class=\"_ _2\"></span>ijzondere (<span class=\"_ _0\"></span>6.290)<span class=\"_ _8\"> </span>(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>12)<span class=\"_ _ac\"> </span><span class=\"ls8e ws8c\">(2.<span class=\"_ _2\"></span>628)<span class=\"_ _3\"> </span><span class=\"ls58 ws56\">(<span class=\"_ _2\"></span>10.030)</span></span>waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen en over<span class=\"_ _2\"></span>ige aan<span class=\"_ _2\"></span>passing<span class=\"_ _2\"></span>enSlu<span class=\"_ _2\"></span>itin<span class=\"_ _2\"></span>g net<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waar<span class=\"_ _2\"></span>de pe<span class=\"_ _2\"></span>r 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2022 4<span class=\"_ _2\"></span>.6<span class=\"_ _2\"></span>49 <span class=\"_ _aa\"> </span><span class=\"ls44 ws42\">326 <span class=\"_ _192\"> </span><span class=\"ls0 ws0\">457 <span class=\"_ _b2\"> </span></span>5.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>32 </span>voor v<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>ortg<span class=\"_ _2\"></span>ezette bedrijfsactiviteitenHet ha<span class=\"_ _2\"></span>ndels<span class=\"_ _2\"></span>merk van \u20ac 4,6 mil<span class=\"_ _2\"></span>joen h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t b<span class=\"_ _2\"></span>etrekk<span class=\"_ _2\"></span>ing op d<span class=\"_ _2\"></span>e overname van Be<span class=\"_ _2\"></span>ntley<span class=\"_ _0\"></span>. De totale afs<span class=\"_ _2\"></span>chrijv<span class=\"_ _2\"></span>inge<span class=\"_ _2\"></span>n voor de voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tgezet<span class=\"_ _2\"></span>te bedr<span class=\"_ _2\"></span>ijfsa<span class=\"_ _2\"></span>ctivi<span class=\"_ _2\"></span>teiten van \u20ac 1,5 miljo<span class=\"_ _2\"></span>en (2021: \u20ac 1,4 miljoen) zijn opge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n op de lijn \u2018<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>fs<span class=\"_ _2\"></span>chrijv<span class=\"_ _2\"></span>inge<span class=\"_ _2\"></span>n en waardevermi<span class=\"_ _2\"></span>nder<span class=\"_ _2\"></span>ingen\u2019 van de res<span class=\"_ _2\"></span>ultatenrekening.T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 13. Ma<span class=\"_ _0\"></span>ter<span class=\"_ _0\"></span>i\u00eble va<span class=\"_ _0\"></span>ste act<span class=\"_ _0\"></span>ivaOve<span class=\"_ _2\"></span>rig<span class=\"_ _2\"></span>e T<span class=\"_ _24\"></span>erreinen en Installaties en (In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)materi\u00eble T<span class=\"_ _24\"></span>otaalgebouwenmachinesvas<span class=\"_ _2\"></span>te a<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ivaOp<span class=\"_ _2\"></span>ening n<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waar<span class=\"_ _2\"></span>de pe<span class=\"_ _2\"></span>r 1 janua<span class=\"_ _2\"></span>ri 2021<span class=\"_ _10b\"> </span>1<span class=\"_ _0\"></span>70<span class=\"_ _0\"></span>.546<span class=\"_ _128\"> </span>1<span class=\"_ _2\"></span>31<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>62<span class=\"_ _2\"></span>4<span class=\"_ _63\"> </span><span class=\"ls40 ws3e\">1<span class=\"_ _2\"></span>0.118<span class=\"_ _ca\"> </span><span class=\"ls8 ws8\">312<span class=\"_ _2\"></span>.288</span></span>Stop<span class=\"_ _2\"></span>gezette b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>fsac<span class=\"_ _2\"></span>tivitei<span class=\"_ _2\"></span>ten in openi<span class=\"_ _2\"></span>ngsbal<span class=\"_ _2\"></span>ans<span class=\"_ _128\"> </span>(<span class=\"_ _6\"></span>126<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>24<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>)<span class=\"_ _11b\"> </span>(8<span class=\"_ _2\"></span>5.746)<span class=\"_ _2f\"> </span><span class=\"lsb1 wsaf\">(4<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>2)<span class=\"_ _ca\"> </span><span class=\"ls59 ws57\">(2<span class=\"_ _2\"></span>16<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>3)</span></span>Aanschaf<span class=\"_ _2\"></span>fingen<span class=\"_ _1a9\"> </span>1<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>5<span class=\"_ _6\"></span>76<span class=\"_ _2\"></span> <span class=\"_ _d3\"> </span>6.1<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span> <span class=\"_ _e0\"> </span><span class=\"ls5b ws59\">5.7<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span> <span class=\"_ _7b\"> </span><span class=\"ls6 ws6\">24<span class=\"_ _0\"></span>.<span class=\"_ _2\"></span>536 </span></span>Buitengebrui<span class=\"_ _0\"></span>kstellingen<span class=\"_ _15d\"> </span>(5<span class=\"_ _2\"></span>6)<span class=\"_ _1aa\"> </span>(23<span class=\"_ _2\"></span>5)<span class=\"_ _119\"> </span><span class=\"lsd wsd\">(225)<span class=\"_ _182\"> </span><span class=\"ls62 ws60\">(515)</span></span>Overdra<span class=\"_ _2\"></span>chten<span class=\"_ _1ab\"> </span>256<span class=\"_ _2\"></span> <span class=\"_ _1a2\"> </span>24<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span> <span class=\"_ _119\"> </span><span class=\"lsb1 wsaf\">(4<span class=\"_ _2\"></span>96<span class=\"_ _2\"></span>)<span class=\"_ _18f\"> </span></span>-Afschrijvingskost<span class=\"_ _0\"></span>en<span class=\"_ _1ac\"> </span>(5.<span class=\"_ _0\"></span>051)<span class=\"_ _6b\"> </span>(5<span class=\"_ _2\"></span>.838)<span class=\"_ _63\"> </span><span class=\"lsb1 wsaf\">(4.<span class=\"_ _2\"></span>81<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>)<span class=\"_ _6b\"> </span><span class=\"ls69 ws67\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.70<span class=\"_ _2\"></span>2)</span></span>Wisselk<span class=\"_ _0\"></span>oersverschillen<span class=\"_ _1ad\"> </span><span class=\"ls0 ws0\">363 <span class=\"_ _1ae\"> </span><span class=\"ls46 ws44\">921 <span class=\"_ _49\"> </span></span>195 <span class=\"_ _118\"> </span><span class=\"ls4f ws4d\">1.479 </span></span>Slu<span class=\"_ _2\"></span>itin<span class=\"_ _2\"></span>g net<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waar<span class=\"_ _2\"></span>de pe<span class=\"_ _2\"></span>r 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2021<span class=\"_ _6e\"> </span>52.<span class=\"_ _2\"></span>390 <span class=\"_ _6e\"> </span>47<span class=\"_ _0\"></span>.1<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span> <span class=\"_ _63\"> </span><span class=\"ls75 ws73\">6<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>420 <span class=\"_ _78\"> </span><span class=\"ls89 ws87\">1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>5<span class=\"_ _6\"></span>.94<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span> <span class=\"_ _0\"></span></span></span>K<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>stprijs of re<span class=\"_ _2\"></span>\u00eble waard<span class=\"_ _2\"></span>e<span class=\"_ _3c\"> </span><span class=\"ls5a ws58\">8<span class=\"_ _2\"></span>7.<span class=\"_ _26\"></span>6<span class=\"_ _6\"></span>8<span class=\"_ _2\"></span>1<span class=\"_ _8\"> </span><span class=\"ls89 ws87\">1<span class=\"_ _2\"></span>75<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>241<span class=\"_ _7b\"> </span><span class=\"lsd wsd\">14<span class=\"_ _2\"></span>.890<span class=\"_ _1af\"> </span></span></span>2<span class=\"_ _6\"></span>7<span class=\"_ _26\"></span>7.<span class=\"_ _6\"></span>8<span class=\"_ _2\"></span>1<span class=\"_ _6\"></span>2</span>Gec<span class=\"_ _2\"></span>umule<span class=\"_ _2\"></span>erde afsc<span class=\"_ _2\"></span>hrijv<span class=\"_ _2\"></span>ingen, b<span class=\"_ _2\"></span>ijzondere (35<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>1)<span class=\"_ _128\"> </span>(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>28<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>)<span class=\"_ _3\"> </span><span class=\"ls5b ws59\">(8<span class=\"_ _2\"></span>.47<span class=\"_ _6\"></span>1)<span class=\"_ _3\"> </span><span class=\"ls8e ws8c\">(<span class=\"_ _2\"></span>17<span class=\"_ _6\"></span>1<span class=\"_ _2\"></span>.8<span class=\"_ _2\"></span>69)</span></span>waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen en over<span class=\"_ _2\"></span>ige aan<span class=\"_ _2\"></span>passing<span class=\"_ _2\"></span>enSlu<span class=\"_ _2\"></span>itin<span class=\"_ _2\"></span>g net<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waar<span class=\"_ _2\"></span>de pe<span class=\"_ _2\"></span>r 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2021 52<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>390<span class=\"_ _2f\"> </span>47.13<span class=\"_ _2\"></span>4<span class=\"_ _8\"> </span><span class=\"ls75 ws73\">6.<span class=\"_ _2\"></span>42<span class=\"_ _2\"></span>0<span class=\"_ _79\"> </span><span class=\"ls89 ws87\">1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>5<span class=\"_ _6\"></span>.94<span class=\"_ _2\"></span>3</span></span>voor v<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>ortg<span class=\"_ _2\"></span>ezette bedrijfsactiviteitenSlu<span class=\"_ _2\"></span>itin<span class=\"_ _2\"></span>g net<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waar<span class=\"_ _2\"></span>de pe<span class=\"_ _2\"></span>r 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2021 119<span class=\"_ _0\"></span>.012<span class=\"_ _3\"> </span>5<span class=\"_ _2\"></span>6.<span class=\"_ _2\"></span>604<span class=\"_ _ba\"> </span><span class=\"ls44 ws42\">1.<span class=\"_ _2\"></span>832<span class=\"_ _1af\"> </span><span class=\"ls88 ws86\">177<span class=\"_ _24\"></span>.<span class=\"_ _2\"></span>448</span></span>voor stopgezette bedrijfsact<span class=\"_ _2\"></span>iviteitenOp<span class=\"_ _2\"></span>ening n<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waar<span class=\"_ _2\"></span>de pe<span class=\"_ _2\"></span>r 1 janua<span class=\"_ _2\"></span>ri 2022<span class=\"_ _49\"> </span>52<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>390<span class=\"_ _6b\"> </span>47.13<span class=\"_ _2\"></span>4<span class=\"_ _176\"> </span><span class=\"ls75 ws73\">6<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>420<span class=\"_ _ca\"> </span><span class=\"ls89 ws87\">1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>3</span></span>Aanschaf<span class=\"_ _2\"></span>fingen<span class=\"_ _101\"> </span>2.<span class=\"_ _2\"></span>600<span class=\"_ _2\"></span> <span class=\"_ _d3\"> </span>8<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span> <span class=\"_ _af\"> </span><span class=\"ls8a ws88\">6<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>42<span class=\"_ _6\"></span> <span class=\"_ _17\"> </span><span class=\"ls5a ws58\">1<span class=\"_ _6\"></span>7.<span class=\"_ _6\"></span>6<span class=\"_ _6\"></span>4<span class=\"_ _6\"></span>7<span class=\"_ _6\"></span> <span class=\"_ _0\"></span></span></span>V<span class=\"_ _0\"></span>erkopen<span class=\"_ _1b0\"> </span>-<span class=\"_ _ec\"> </span>(6<span class=\"_ _2\"></span>9)<span class=\"_ _19e\"> </span><span class=\"ls89 ws87\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>24)<span class=\"_ _1b1\"> </span><span class=\"ls5d ws5b\">(<span class=\"_ _2\"></span>19<span class=\"_ _2\"></span>3)</span></span>Overdra<span class=\"_ _2\"></span>chten<span class=\"_ _1b2\"> </span>1.<span class=\"_ _0\"></span>158 <span class=\"_ _1aa\"> </span>318 <span class=\"_ _b2\"> </span><span class=\"lsd wsd\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.50<span class=\"_ _2\"></span>5)<span class=\"_ _a8\"> </span><span class=\"ls8e ws8c\">(2<span class=\"_ _2\"></span>9)</span></span>Afschrijvingskost<span class=\"_ _0\"></span>en<span class=\"_ _1b3\"> </span>(5<span class=\"_ _2\"></span>.78<span class=\"_ _2\"></span>0)<span class=\"_ _63\"> </span>(6.<span class=\"_ _2\"></span>5<span class=\"_ _6\"></span>49)<span class=\"_ _6b\"> </span><span class=\"lsb1 wsaf\">(4<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>)<span class=\"_ _63\"> </span><span class=\"ls46 ws44\">(<span class=\"_ _2\"></span>17<span class=\"_ _24\"></span>.172)</span></span>Wisselk<span class=\"_ _0\"></span>oersverschillen<span class=\"_ _1b4\"> </span>87<span class=\"_ _2\"></span>7 <span class=\"_ _e1\"> </span>1<span class=\"_ _2\"></span>.088 <span class=\"_ _1b5\"> </span><span class=\"ls0 ws0\">18 <span class=\"_ _19e\"> </span><span class=\"ls8a ws88\">1<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span> </span></span>Slu<span class=\"_ _2\"></span>itin<span class=\"_ _2\"></span>g net<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waar<span class=\"_ _2\"></span>de pe<span class=\"_ _2\"></span>r 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2022<span class=\"_ _78\"> </span>51.245<span class=\"_ _79\"> </span>50.025<span class=\"_ _76\"> </span><span class=\"ls89 ws87\">6<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>8<span class=\"_ _63\"> </span><span class=\"ls63 ws61\">1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.17<span class=\"_ _2\"></span>8</span></span>K<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>stprijs of re<span class=\"_ _2\"></span>\u00eble waard<span class=\"_ _2\"></span>e<span class=\"_ _1b6\"> </span>91.0<span class=\"_ _2\"></span>53<span class=\"_ _2f\"> </span>164.082<span class=\"_ _1af\"> </span><span class=\"ls8 ws8\">15.155<span class=\"_ _6b\"> </span><span class=\"ls4e ws4c\">270<span class=\"_ _0\"></span>.290</span></span>Gec<span class=\"_ _2\"></span>umule<span class=\"_ _2\"></span>erde afsc<span class=\"_ _2\"></span>hrijv<span class=\"_ _2\"></span>ingen, b<span class=\"_ _2\"></span>ijzondere (<span class=\"_ _2\"></span>3<span class=\"_ _6\"></span>9.<span class=\"_ _6\"></span>8<span class=\"_ _6\"></span>0<span class=\"_ _6\"></span>8<span class=\"_ _6\"></span>)<span class=\"_ _77\"> </span>(114<span class=\"_ _2\"></span>.057<span class=\"_ _2\"></span>)<span class=\"_ _78\"> </span><span class=\"ls89 ws87\">(8<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>247<span class=\"_ _2\"></span>)<span class=\"_ _ca\"> </span><span class=\"ls59 ws57\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>62<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>12)</span></span>waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen en over<span class=\"_ _2\"></span>ige aan<span class=\"_ _2\"></span>passing<span class=\"_ _2\"></span>enSlu<span class=\"_ _2\"></span>itin<span class=\"_ _2\"></span>g net<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waar<span class=\"_ _2\"></span>de pe<span class=\"_ _2\"></span>r 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2022 51.245<span class=\"_ _79\"> </span>50.025<span class=\"_ _1af\"> </span><span class=\"ls89 ws87\">6<span class=\"_ _6\"></span>.9<span class=\"_ _2\"></span>08<span class=\"_ _1af\"> </span><span class=\"ls63 ws61\">1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.17<span class=\"_ _2\"></span>8</span></span>voor v<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>ortg<span class=\"_ _2\"></span>ezette bedrijfsactiviteitenSlu<span class=\"_ _2\"></span>itin<span class=\"_ _2\"></span>g net<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waar<span class=\"_ _2\"></span>de pe<span class=\"_ _2\"></span>r 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2022 0<span class=\"_ _82\"> </span>0<span class=\"_ _82\"> </span>0<span class=\"_ _1b7\"> </span>0voor stopgezette bedrijfsact<span class=\"_ _2\"></span>iviteiten-In 2022 werd in totaal \u20ac 17<span class=\"_ _0\"></span>,6 miljo<span class=\"_ _2\"></span>en toegevoe<span class=\"_ _2\"></span>gd voo<span class=\"_ _2\"></span>r de voor<span class=\"_ _6\"></span>tgezette b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>fsac<span class=\"_ _2\"></span>tiviteiten. D<span class=\"_ _2\"></span>e be<span class=\"_ _2\"></span>langrij<span class=\"_ _2\"></span>kste inv<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>stering<span class=\"_ _2\"></span>en in 2022waren in inst<span class=\"_ _2\"></span>allaties e<span class=\"_ _2\"></span>n machin<span class=\"_ _2\"></span>es. De totale afs<span class=\"_ _2\"></span>chrijv<span class=\"_ _2\"></span>inge<span class=\"_ _2\"></span>n voor de voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tgezet<span class=\"_ _2\"></span>te bedr<span class=\"_ _2\"></span>ijfsa<span class=\"_ _2\"></span>ctivi<span class=\"_ _2\"></span>teiten van \u20ac 17<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>1 miljo<span class=\"_ _2\"></span>en (2021: \u20ac 15,<span class=\"_ _0\"></span>7 m<span class=\"_ _2\"></span>iljoe<span class=\"_ _2\"></span>n<span class=\"_ _0\"></span>) we<span class=\"_ _2\"></span>rden op<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>omen in \u2018<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>fs<span class=\"_ _2\"></span>chrijv<span class=\"_ _2\"></span>inge<span class=\"_ _2\"></span>n en waardevermi<span class=\"_ _2\"></span>nder<span class=\"_ _2\"></span>ingen\u2019 van de res<span class=\"_ _2\"></span>ultatenrekening.Recht-<span class=\"_ _2\"></span>op-<span class=\"_ _2\"></span>ge<span class=\"_ _2\"></span>bruik (In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)Eige<span class=\"_ _2\"></span>n PP<span class=\"_ _0\"></span>&amp;<span class=\"_ _2\"></span>E<span class=\"_ _ca\"> </span>T<span class=\"_ _24\"></span>o<span class=\"_ _2\"></span>taa<span class=\"_ _2\"></span>l PP<span class=\"_ _0\"></span>&amp;Eactiva Per 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2021 <span class=\"_ _1b8\"> </span>52<span class=\"_ _2\"></span>.81<span class=\"_ _2\"></span>5 <span class=\"_ _10f\"> </span><span class=\"ls8 ws8\">53<span class=\"_ _2\"></span>.128<span class=\"_ _1a\"></span> <span class=\"_ _1a5\"> </span><span class=\"ls89 ws87\">10<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>3 </span></span> Stop<span class=\"_ _2\"></span>gezette b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>fsac<span class=\"_ _2\"></span>tivitei<span class=\"_ _2\"></span>ten in openi<span class=\"_ _2\"></span>ngsbal<span class=\"_ _2\"></span>ans <span class=\"_ _117\"> </span>-<span class=\"_ _7f\"> </span>-<span class=\"_ _9c\"> </span>- Aanscha<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>finge<span class=\"_ _2\"></span>n <span class=\"_ _1b9\"> </span>5<span class=\"_ _2\"></span>.789<span class=\"_ _2\"></span> <span class=\"_ _8f\"> </span><span class=\"ls44 ws42\">11.858 <span class=\"_ _112\"> </span><span class=\"ls5a ws58\">1<span class=\"_ _6\"></span>7.<span class=\"_ _6\"></span>6<span class=\"_ _26\"></span>4<span class=\"_ _2\"></span>7<span class=\"_ _6\"></span> <span class=\"_ _0\"></span></span></span> V<span class=\"_ _0\"></span>er<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>ope<span class=\"_ _2\"></span>n <span class=\"_ _d4\"> </span>(23)<span class=\"_ _a3\"> </span><span class=\"ls81 ws7f\">(1<span class=\"_ _2\"></span>70)<span class=\"_ _a0\"> </span><span class=\"ls5d ws5b\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>93)</span></span> A<span class=\"_ _0\"></span>fschrijvingen <span class=\"_ _1ba\"> </span>(<span class=\"_ _6\"></span>7.<span class=\"_ _6\"></span>4<span class=\"_ _6\"></span>0<span class=\"_ _26\"></span>5<span class=\"_ _2\"></span>)<span class=\"_ _112\"> </span><span class=\"ls66 ws64\">(<span class=\"_ _2\"></span>9.<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>6<span class=\"_ _6\"></span>8<span class=\"_ _6\"></span>)<span class=\"_ _112\"> </span><span class=\"ls46 ws44\">(<span class=\"_ _2\"></span>17<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>172)</span></span> Overdra<span class=\"_ _2\"></span>chten<span class=\"_ _157\"> </span>-<span class=\"_ _181\"> </span><span class=\"ls8e ws8c\">(2<span class=\"_ _2\"></span>9)<span class=\"_ _1bb\"> </span>(2<span class=\"_ _2\"></span>9)</span> Wisselk<span class=\"_ _0\"></span>oersverschillen<span class=\"_ _0\"></span> <span class=\"_ _1bc\"> </span>1.485 <span class=\"_ _1bd\"> </span><span class=\"ls5d ws5b\">498<span class=\"_ _2\"></span> <span class=\"_ _1bd\"> </span><span class=\"ls8a ws88\">1<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>8<span class=\"_ _6\"></span>3<span class=\"_ _2\"></span> <span class=\"_ _0\"></span></span></span> Per 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2022 <span class=\"_ _1be\"> </span>52<span class=\"_ _2\"></span>.6<span class=\"_ _2\"></span>62 <span class=\"_ _e6\"> </span>55.<span class=\"_ _2\"></span>516 <span class=\"_ _120\"> </span>1<span class=\"_ _2\"></span>08.178 (In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _1bf\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _164\"> </span>2021</span>Recht<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>op<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>ge<span class=\"_ _2\"></span>brui<span class=\"_ _2\"></span>k act<span class=\"_ _2\"></span>iva \u2013 T<span class=\"_ _24\"></span>e<span class=\"_ _2\"></span>rrein<span class=\"_ _2\"></span>en en g<span class=\"_ _2\"></span>ebou<span class=\"_ _2\"></span>wen<span class=\"_ _fb\"> </span><span class=\"lsab wsa9\">4<span class=\"_ _2\"></span>7.<span class=\"_ _2\"></span>7<span class=\"_ _6\"></span>2<span class=\"_ _6\"></span>8<span class=\"_ _2\"></span> <span class=\"_ _3\"> </span><span class=\"ls63 ws61\">5<span class=\"_ _2\"></span>0.1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>8 </span></span>K<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>sten \u2013 Gekap<span class=\"_ _2\"></span>italis<span class=\"_ _2\"></span>eerde l<span class=\"_ _2\"></span>easing<span class=\"_ _2\"></span>s<span class=\"_ _1c0\"> </span><span class=\"ls59 ws57\">82<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>85<span class=\"_ _2\"></span> <span class=\"_ _63\"> </span><span class=\"ls58 ws56\">80.2<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>1 </span></span>Gecumuleerde afsch<span class=\"_ _1a\"></span>rijvingen<span class=\"_ _1c1\"> </span><span class=\"ls4f ws4d\">(34.457)<span class=\"_ _128\"> </span><span class=\"ls59 ws57\">(30<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>3)</span></span>T<span class=\"_ _24\"></span>ota<span class=\"_ _2\"></span>al stopgezette bedrijfsac<span class=\"_ _2\"></span>tiviteiten<span class=\"_ _1c2\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _6d\"> </span><span class=\"ls92 ws90\">3<span class=\"_ _2\"></span>9.<span class=\"_ _6\"></span>1<span class=\"_ _2\"></span>0<span class=\"_ _6\"></span>7<span class=\"_ _2\"></span> <span class=\"_ _0\"></span></span></span>Recht<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>op<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>ge<span class=\"_ _2\"></span>brui<span class=\"_ _2\"></span>k act<span class=\"_ _2\"></span>iva \u2013 Inst<span class=\"_ _2\"></span>allat<span class=\"_ _2\"></span>ies<span class=\"_ _2\"></span>, mac<span class=\"_ _2\"></span>hine<span class=\"_ _2\"></span>s en uit<span class=\"_ _2\"></span>rust<span class=\"_ _2\"></span>ing<span class=\"_ _1c3\"> </span><span class=\"ls89 ws87\">4<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span> <span class=\"_ _176\"> </span><span class=\"ls16 ws16\">2<span class=\"_ _2\"></span>.70<span class=\"_ _2\"></span>7 </span></span>K<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>sten \u2013 Gekap<span class=\"_ _2\"></span>italis<span class=\"_ _2\"></span>eerde l<span class=\"_ _2\"></span>easing<span class=\"_ _2\"></span>s<span class=\"_ _155\"> </span><span class=\"lsb9 wsb8\">8<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>1<span class=\"_ _6\"></span>74<span class=\"_ _6\"></span> <span class=\"_ _e0\"> </span><span class=\"ls57 ws55\">4.5<span class=\"_ _2\"></span>59<span class=\"_ _2\"></span> </span></span>Gecumuleerde afsch<span class=\"_ _1a\"></span>rijvingen<span class=\"_ _1c4\"> </span><span class=\"ls89 ws87\">(3.<span class=\"_ _2\"></span>24<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>)<span class=\"_ _76\"> </span><span class=\"ls69 ws67\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>852)</span></span>T<span class=\"_ _24\"></span>ota<span class=\"_ _2\"></span>al stopgezette bedrijfsac<span class=\"_ _2\"></span>tiviteiten<span class=\"_ _1c2\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _109\"> </span><span class=\"ls89 ws87\">1.9<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span> </span></span>Recht<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>op<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>ge<span class=\"_ _2\"></span>brui<span class=\"_ _2\"></span>k act<span class=\"_ _2\"></span>iva \u2013 T<span class=\"_ _24\"></span>o<span class=\"_ _2\"></span>taal g<span class=\"_ _2\"></span>ele<span class=\"_ _2\"></span>ased<span class=\"_ _2\"></span>e terre<span class=\"_ _2\"></span>inen<span class=\"_ _2\"></span>, geb<span class=\"_ _2\"></span>ouwen e<span class=\"_ _2\"></span>n uitr<span class=\"_ _2\"></span>usti<span class=\"_ _2\"></span>ng 52<span class=\"_ _2\"></span>.6<span class=\"_ _2\"></span>62 <span class=\"_ _1c5\"> </span>52<span class=\"_ _2\"></span>.81<span class=\"_ _2\"></span>5 (<span class=\"_ _2\"></span>PP&amp;<span class=\"_ _2\"></span>E<span class=\"_ _2\"></span>)K<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>sten \u2013 Gekap<span class=\"_ _2\"></span>italis<span class=\"_ _2\"></span>eerde l<span class=\"_ _2\"></span>easing<span class=\"_ _2\"></span>s<span class=\"_ _1c6\"> </span><span class=\"ls57 ws55\">90<span class=\"_ _2\"></span>.3<span class=\"_ _2\"></span>59 <span class=\"_ _1c5\"> </span></span>84.830 Gecumuleerde afsch<span class=\"_ _1a\"></span>rijvingen<span class=\"_ _1c7\"> </span><span class=\"ls5a ws58\">(<span class=\"_ _2\"></span>3<span class=\"_ _6\"></span>7.<span class=\"_ _6\"></span>6<span class=\"_ _6\"></span>9<span class=\"_ _6\"></span>7<span class=\"_ _26\"></span>)<span class=\"_ _1c5\"> </span><span class=\"ls69 ws67\">(32<span class=\"_ _2\"></span>.01<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>)</span></span>T<span class=\"_ _24\"></span>ota<span class=\"_ _2\"></span>al stopgezette bedrijfsac<span class=\"_ _2\"></span>tiviteiten<span class=\"_ _1c2\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _f1\"> </span><span class=\"ls16 ws16\">41<span class=\"_ _2\"></span>.070<span class=\"_ _2\"></span> </span></span>De ac<span class=\"_ _2\"></span>tiva van de groep di<span class=\"_ _2\"></span>e in onde<span class=\"_ _2\"></span>rpand g<span class=\"_ _2\"></span>egeven zijn a<span class=\"_ _2\"></span>ls waarbo<span class=\"_ _2\"></span>rg voor de l<span class=\"_ _2\"></span>ening<span class=\"_ _2\"></span>en worden b<span class=\"_ _2\"></span>esc<span class=\"_ _2\"></span>hreven in toelichtin<span class=\"_ _2\"></span>g 21 en 22.T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 14<span class=\"_ _1a\"></span>. Uit<span class=\"_ _1a\"></span>gest<span class=\"_ _0\"></span>elde belast<span class=\"_ _0\"></span>ingv<span class=\"_ _0\"></span>orderi<span class=\"_ _0\"></span>ngen en -schuld<span class=\"_ _0\"></span>enIFRS vereist dat u<span class=\"_ _2\"></span>itge<span class=\"_ _2\"></span>stelde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingen voo<span class=\"_ _2\"></span>r elk rech<span class=\"_ _2\"></span>tsgebi<span class=\"_ _2\"></span>ed voorg<span class=\"_ _2\"></span>esteld wo<span class=\"_ _2\"></span>rden als e<span class=\"_ _2\"></span>en net<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>-vorde<span class=\"_ _2\"></span>ring of -<span class=\"_ _2\"></span>schul<span class=\"_ _2\"></span>d. Het verrekenen van ui<span class=\"_ _2\"></span>tges<span class=\"_ _2\"></span>telde be<span class=\"_ _2\"></span>lasting<span class=\"_ _2\"></span>schuld<span class=\"_ _2\"></span>en van \u00e9\u00e9n re<span class=\"_ _2\"></span>chtsge<span class=\"_ _2\"></span>bied m<span class=\"_ _2\"></span>et de ui<span class=\"_ _2\"></span>tges<span class=\"_ _2\"></span>telde be<span class=\"_ _2\"></span>lasting<span class=\"_ _2\"></span>vorderin<span class=\"_ _2\"></span>gen van ee<span class=\"_ _2\"></span>n ande<span class=\"_ _2\"></span>r rechtsg<span class=\"_ _2\"></span>ebie<span class=\"_ _2\"></span>d is niet toeg<span class=\"_ _2\"></span>esta<span class=\"_ _2\"></span>an. De on<span class=\"_ _2\"></span>ders<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e tabe<span class=\"_ _2\"></span>l geef<span class=\"_ _6\"></span>t een over<span class=\"_ _2\"></span>zicht van de n<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>to uitges<span class=\"_ _2\"></span>telde b<span class=\"_ _2\"></span>elastin<span class=\"_ _2\"></span>gposi<span class=\"_ _2\"></span>tie in overeens<span class=\"_ _2\"></span>temming met d<span class=\"_ _2\"></span>eze presentatie<span class=\"_ _2\"></span>prin<span class=\"_ _2\"></span>cipe<span class=\"_ _2\"></span>s.(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _1bf\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _164\"> </span>2021</span>Uitgestelde bela<span class=\"_ _1a\"></span>stingvorderi<span class=\"_ _1a\"></span>ngen v<span class=\"_ _1a\"></span>oor voortgezette bedrij<span class=\"_ _0\"></span>fsact<span class=\"_ _2\"></span>iviteiten<span class=\"_ _1c8\"> </span><span class=\"ls0 ws0\">829 <span class=\"_ _b2\"> </span>5<span class=\"_ _2\"></span>.027 </span>Uitge<span class=\"_ _2\"></span>stelde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingvorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n te gebrui<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>en na me<span class=\"_ _2\"></span>er dan 12 ma<span class=\"_ _2\"></span>ande<span class=\"_ _2\"></span>n<span class=\"_ _16d\"> </span><span class=\"ls8a ws88\">76<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span> <span class=\"_ _182\"> </span><span class=\"ls4f ws4d\">4.651 </span></span>Uitge<span class=\"_ _2\"></span>stelde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingvorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n te gebrui<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>en binn<span class=\"_ _2\"></span>en 12 maan<span class=\"_ _2\"></span>den<span class=\"_ _9a\"> </span><span class=\"ls8e ws8c\">62 <span class=\"_ _10b\"> </span><span class=\"ls8a ws88\">3<span class=\"_ _2\"></span>76<span class=\"_ _2\"></span> <span class=\"_ _0\"></span></span></span>T<span class=\"_ _24\"></span>otal discontinued operations<span class=\"_ _1c9\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _10b\"> </span>2<span class=\"_ _2\"></span>.852 </span>Uitgestelde bela<span class=\"_ _1a\"></span>stingschulden v<span class=\"_ _0\"></span>oor voortgezette bedrijfsactiviteite<span class=\"_ _1a\"></span>n<span class=\"_ _9c\"> </span><span class=\"ls9c ws9a\">(<span class=\"_ _0\"></span>6.355<span class=\"_ _0\"></span>)<span class=\"_ _3a\"> </span><span class=\"ls51 ws4f\">(8<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>59)</span></span>Uitge<span class=\"_ _2\"></span>stelde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingsch<span class=\"_ _2\"></span>ulden te ge<span class=\"_ _2\"></span>bruiken na me<span class=\"_ _2\"></span>er dan 12 ma<span class=\"_ _2\"></span>anden<span class=\"_ _106\"> </span><span class=\"ls5b ws59\">(5<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>6)<span class=\"_ _7b\"> </span><span class=\"ls5a ws58\">(<span class=\"_ _26\"></span>7.<span class=\"_ _6\"></span>5<span class=\"_ _6\"></span>1<span class=\"_ _6\"></span>5<span class=\"_ _6\"></span>)</span></span>Uitge<span class=\"_ _2\"></span>stelde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingsch<span class=\"_ _2\"></span>ulden te ge<span class=\"_ _2\"></span>bruiken binne<span class=\"_ _2\"></span>n 12 maand<span class=\"_ _2\"></span>en<span class=\"_ _1ca\"> </span><span class=\"ls8e ws8c\">(<span class=\"_ _2\"></span>70<span class=\"_ _2\"></span>9)<span class=\"_ _164\"> </span><span class=\"ls93 ws91\">(<span class=\"_ _2\"></span>94<span class=\"_ _2\"></span>4)</span></span>T<span class=\"_ _24\"></span>otal discontinued operations<span class=\"_ _1c9\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _182\"> </span><span class=\"ls9c ws9a\">(2<span class=\"_ _0\"></span>8.7<span class=\"_ _0\"></span>07)</span></span>Netto uitgestelde belastingschulden<span class=\"_ _1cb\"> </span><span class=\"ls90 ws8e\">(5<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>52<span class=\"_ _2\"></span>6)<span class=\"_ _6e\"> </span><span class=\"ls58 ws56\">(3.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>32)</span></span>De b<span class=\"_ _2\"></span>eweging in d<span class=\"_ _2\"></span>e net<span class=\"_ _2\"></span>to uitg<span class=\"_ _2\"></span>esteld<span class=\"_ _2\"></span>e belas<span class=\"_ _2\"></span>tingp<span class=\"_ _2\"></span>ositie<span class=\"_ _2\"></span>s kan als volg<span class=\"_ _2\"></span>t worden s<span class=\"_ _2\"></span>ameng<span class=\"_ _2\"></span>evat:(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _1bf\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _164\"> </span>2021</span>Per 1 jan<span class=\"_ _2\"></span>uari<span class=\"_ _1cc\"> </span><span class=\"ls58 ws56\">(3.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>32)<span class=\"_ _128\"> </span><span class=\"ls92 ws90\">(<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>9.<span class=\"_ _26\"></span>6<span class=\"_ _2\"></span>6<span class=\"_ _6\"></span>5<span class=\"_ _6\"></span>)</span></span>Stop<span class=\"_ _2\"></span>gezette b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>fsac<span class=\"_ _2\"></span>tivitei<span class=\"_ _2\"></span>ten in openi<span class=\"_ _2\"></span>ngsbal<span class=\"_ _2\"></span>ans<span class=\"_ _1cd\"> </span>-<span class=\"_ _f1\"> </span><span class=\"ls5b ws59\">30<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>2 </span>Wisselk<span class=\"_ _0\"></span>oersverschillen<span class=\"_ _1ce\"> </span><span class=\"ls8e ws8c\">(<span class=\"_ _2\"></span>14<span class=\"_ _2\"></span>4)<span class=\"_ _1b1\"> </span><span class=\"ls62 ws60\">(1<span class=\"_ _2\"></span>37)</span></span>Overi<span class=\"_ _2\"></span>ge niet-g<span class=\"_ _2\"></span>erealise<span class=\"_ _2\"></span>erde re<span class=\"_ _2\"></span>sultaten<span class=\"_ _1cf\"> </span><span class=\"ls56 ws54\">268<span class=\"_ _2\"></span> <span class=\"_ _19e\"> </span><span class=\"ls46 ws44\">(<span class=\"_ _2\"></span>17)</span></span>Winst- en verlies<span class=\"_ _2\"></span>rekening<span class=\"_ _1d0\"> </span><span class=\"ls8e ws8c\">(2.<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>19)<span class=\"_ _7b\"> </span><span class=\"ls4f ws4d\">(4.405)</span></span>Per 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er<span class=\"_ _1d1\"> </span><span class=\"ls90 ws8e\">(5<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>52<span class=\"_ _2\"></span>6)<span class=\"_ _6e\"> </span><span class=\"ls58 ws56\">(3.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>32)</span></span>In tegens<span class=\"_ _2\"></span>telling tot de bovens<span class=\"_ _2\"></span>taande t<span class=\"_ _2\"></span>abel toon<span class=\"_ _2\"></span>t de ond<span class=\"_ _2\"></span>ersta<span class=\"_ _2\"></span>ande ta<span class=\"_ _2\"></span>bel de b<span class=\"_ _2\"></span>ruto<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>bewe<span class=\"_ _2\"></span>ginge<span class=\"_ _2\"></span>n van de uitg<span class=\"_ _2\"></span>esteld<span class=\"_ _2\"></span>e belas<span class=\"_ _2\"></span>tinge<span class=\"_ _2\"></span>n, m.a.w<span class=\"_ _0\"></span>. zonde<span class=\"_ _2\"></span>r de uitg<span class=\"_ _2\"></span>esteld<span class=\"_ _2\"></span>e bel<span class=\"_ _2\"></span>astings<span class=\"_ _2\"></span>chulde<span class=\"_ _2\"></span>n en uitg<span class=\"_ _2\"></span>esteld<span class=\"_ _2\"></span>e bel<span class=\"_ _2\"></span>astingvo<span class=\"_ _2\"></span>rderin<span class=\"_ _2\"></span>gen binn<span class=\"_ _2\"></span>en het<span class=\"_ _2\"></span>zelfde re<span class=\"_ _2\"></span>chtsge<span class=\"_ _2\"></span>bied m<span class=\"_ _2\"></span>et elkaar<span class=\"_ _1a\"></span> te<span class=\"_ _0\"></span> verrek<span class=\"_ _1a\"></span>enen.Uitgestelde bela<span class=\"_ _1a\"></span>stingvorderi<span class=\"_ _1a\"></span>ngenOver-Uitgestelde gedragen bel<span class=\"_ _2\"></span>asti<span class=\"_ _2\"></span>ng Immateri\u00eble Personeels-V<span class=\"_ _0\"></span>oorzie<span class=\"_ _2\"></span>-(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)LeningenV<span class=\"_ _0\"></span>oorradenOve<span class=\"_ _2\"></span>rig<span class=\"_ _2\"></span>e<span class=\"_ _125\"> </span><span class=\"ls5 ws5\">T<span class=\"_ _24\"></span>otaal</span>fiscale sale<span class=\"_ _2\"></span>-and<span class=\"_ _2\"></span>-vas<span class=\"_ _2\"></span>te a<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ivabeloningenningenverliezenleasebackPer 1 januar<span class=\"_ _2\"></span>i 2021<span class=\"_ _1d2\"> </span>2<span class=\"_ _2\"></span>0.9<span class=\"_ _6\"></span>23<span class=\"_ _2\"></span> <span class=\"_ _122\"> </span><span class=\"ls9c ws9a\">1.239<span class=\"_ _0\"></span> <span class=\"_ _78\"> </span><span class=\"ls0 ws0\">- <span class=\"_ _61\"> </span></span>1.350<span class=\"_ _145\"> </span><span class=\"ls16 ws16\">1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>41 <span class=\"_ _138\"> </span></span>1.21<span class=\"_ _0\"></span>4 <span class=\"_ _123\"> </span><span class=\"ls0 ws0\">1.63<span class=\"_ _2\"></span>8 <span class=\"_ _7d\"> </span></span>1.346<span class=\"_ _0\"></span> <span class=\"_ _18e\"> </span><span class=\"ls0 ws0\">28<span class=\"_ _2\"></span>.75<span class=\"_ _1a\"></span>2 </span></span>Stopgez<span class=\"_ _0\"></span>et<span class=\"_ _2\"></span>te<span class=\"_ _1a\"></span> bedrijfsac<span class=\"ls0 ws0\">-</span>(13<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>64<span class=\"_ _0\"></span>)<span class=\"_ _122\"> </span>(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.239)<span class=\"_ _1c5\"> </span>-<span class=\"_ _163\"> </span>(<span class=\"_ _2\"></span>1.350)<span class=\"_ _14a\"> </span><span class=\"ls69 ws67\">(8<span class=\"_ _2\"></span>82)<span class=\"_ _e5\"> </span>(9<span class=\"_ _6\"></span>96)<span class=\"_ _11b\"> </span></span>1<span class=\"_ _69\"> </span><span class=\"ls63 ws61\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>80<span class=\"_ _2\"></span>8)<span class=\"_ _2a\"> </span><span class=\"ls66 ws64\">(<span class=\"_ _6\"></span>1<span class=\"_ _6\"></span>9.<span class=\"_ _6\"></span>4<span class=\"_ _26\"></span>3<span class=\"_ _2\"></span>8<span class=\"_ _6\"></span>)</span></span>tivitei<span class=\"_ _2\"></span>ten in openingsb<span class=\"_ _2\"></span>alans(T<span class=\"_ _0\"></span>en las<span class=\"_ _2\"></span>te<span class=\"_ _0\"></span>)/ten gunste van de wins<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>- en (398<span class=\"_ _2\"></span>)<span class=\"_ _78\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _a1\"> </span>-<span class=\"_ _ac\"> </span>-<span class=\"_ _17\"> </span>3<span class=\"_ _7b\"> </span></span>67<span class=\"_ _2\"></span> <span class=\"_ _1d3\"> </span>(275<span class=\"_ _2\"></span>)<span class=\"_ _32\"> </span><span class=\"ls4e ws4c\">1.563<span class=\"_ _e7\"> </span><span class=\"ls90 ws8e\">960 </span></span>verliesr<span class=\"_ _0\"></span>ekening gebrachtWisselk<span class=\"_ _0\"></span>oer<span class=\"_ _1a\"></span>--<span class=\"_ _b2\"> </span>-<span class=\"_ _119\"> </span>-<span class=\"_ _ac\"> </span>-<span class=\"_ _ac\"> </span>-<span class=\"_ _176\"> </span><span class=\"lsd wsd\">25<span class=\"_ _71\"> </span></span>119 <span class=\"_ _11f\"> </span>-<span class=\"_ _13c\"> </span><span class=\"ls58 ws56\">14<span class=\"_ _2\"></span>4 </span>sversch<span class=\"_ _1a\"></span>illenOveri<span class=\"_ _2\"></span>ge niet-gerealiseer<span class=\"_ _1a\"></span>de -<span class=\"_ _b2\"> </span>-<span class=\"_ _119\"> </span>-<span class=\"_ _ac\"> </span>-<span class=\"_ _ca\"> </span><span class=\"ls46 ws44\">(17<span class=\"_ _2\"></span>)<span class=\"_ _63\"> </span></span>-<span class=\"_ _176\"> </span>-<span class=\"_ _128\"> </span>-<span class=\"_ _13c\"> </span><span class=\"ls46 ws44\">(<span class=\"_ _2\"></span>17)</span>re<span class=\"_ _2\"></span>su<span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>tenPer 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 7.<span class=\"_ _6\"></span>3<span class=\"_ _6\"></span>6<span class=\"_ _2\"></span>0<span class=\"_ _6\"></span> <span class=\"_ _72\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _a1\"> </span>-<span class=\"_ _ac\"> </span>-</span>144<span class=\"ff5c sc1\"> </span>310<span class=\"ff5c sc1\"> <span class=\"_ _190\"> </span></span><span class=\"ls2 ws2\">1.483<span class=\"ff5c sc1\"> <span class=\"_ _98\"> </span></span><span class=\"ls63 ws61\">1</span></span>.102<span class=\"ff5d sc1\"> </span>10.400<span class=\"ff5d sc1\"> </span>2021Per 1 januar<span class=\"_ _2\"></span>i 2022<span class=\"_ _e\"> </span>7.<span class=\"_ _6\"></span>3<span class=\"_ _6\"></span>6<span class=\"_ _6\"></span>0<span class=\"_ _2\"></span> <span class=\"_ _72\"> </span>- <span class=\"_ _47\"> </span>-<span class=\"_ _ac\"> </span>-<span class=\"_ _3\"> </span>14<span class=\"_ _2\"></span>4<span class=\"_ _11b\"> </span>31<span class=\"_ _2\"></span>0<span class=\"_ _66\"> </span>1.<span class=\"_ _2\"></span>483<span class=\"_ _7e\"> </span><span class=\"ls63 ws61\">1<span class=\"_ _2\"></span>.10<span class=\"_ _2\"></span>2<span class=\"_ _1b\"> </span><span class=\"ls40 ws3e\">10.<span class=\"_ _2\"></span>400</span></span>(T<span class=\"_ _0\"></span>en las<span class=\"_ _2\"></span>te<span class=\"_ _0\"></span>)/ten gunste van de wins<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>- en (3.<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>28)<span class=\"_ _72\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _119\"> </span>-<span class=\"_ _ac\"> </span>-<span class=\"_ _77\"> </span></span>(3<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>0)<span class=\"_ _11f\"> </span>48<span class=\"_ _2\"></span>4 <span class=\"_ _66\"> </span>(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>8)<span class=\"_ _14a\"> </span><span class=\"ls89 ws87\">24<span class=\"_ _2\"></span>2 <span class=\"_ _88\"> </span><span class=\"ls59 ws57\">(3<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>01<span class=\"_ _2\"></span>)</span></span>verliesr<span class=\"_ _0\"></span>ekening gebrachtWisselk<span class=\"_ _0\"></span>oer<span class=\"_ _1a\"></span>--<span class=\"_ _b2\"> </span>-<span class=\"_ _119\"> </span>-<span class=\"_ _ac\"> </span>-<span class=\"_ _ac\"> </span>-<span class=\"_ _63\"> </span>190<span class=\"_ _70\"> </span><span class=\"ls56 ws54\">327<span class=\"_ _11a\"> </span></span>-<span class=\"_ _174\"> </span><span class=\"ls46 ws44\">517</span>sversch<span class=\"_ _1a\"></span>illenOveri<span class=\"_ _2\"></span>ge niet-gerealiseer<span class=\"_ _1a\"></span>de -<span class=\"_ _b2\"> </span>-<span class=\"_ _119\"> </span>-<span class=\"_ _ac\"> </span>-<span class=\"_ _3\"> </span><span class=\"ls56 ws54\">268<span class=\"_ _2f\"> </span></span>-<span class=\"_ _176\"> </span>-<span class=\"_ _128\"> </span>-<span class=\"_ _190\"> </span><span class=\"ls56 ws54\">26<span class=\"_ _2\"></span>8</span>re<span class=\"_ _2\"></span>su<span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>tenPer 31 4.0<span class=\"_ _2\"></span>32 <span class=\"_ _178\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _a1\"> </span>-<span class=\"_ _ac\"> </span>-<span class=\"_ _63\"> </span><span class=\"ls2 ws2\">33<span class=\"_ _77\"> </span></span>98<span class=\"_ _2\"></span>4 <span class=\"_ _126\"> </span><span class=\"ls77 ws75\">1<span class=\"_ _2\"></span>.69<span class=\"_ _2\"></span>2 <span class=\"_ _7d\"> </span><span class=\"ls9c ws9a\">1.344 <span class=\"_ _8c\"> </span></span></span>8<span class=\"_ _2\"></span>.084 </span>dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2022Bij het b<span class=\"_ _2\"></span>epal<span class=\"_ _2\"></span>en van de realis<span class=\"_ _2\"></span>eerb<span class=\"_ _2\"></span>aarhe<span class=\"_ _2\"></span>id van de uitg<span class=\"_ _2\"></span>estelde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingvord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en, be<span class=\"_ _2\"></span>oorde<span class=\"_ _2\"></span>elt h<span class=\"_ _2\"></span>et mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt de mate waarin h<span class=\"_ _2\"></span>et waarsc<span class=\"_ _2\"></span>hijnlijk is dat de uit<span class=\"_ _2\"></span>gesteld<span class=\"_ _2\"></span>e bel<span class=\"_ _2\"></span>asting<span class=\"_ _2\"></span>vorderin<span class=\"_ _2\"></span>gen ge<span class=\"_ _2\"></span>realise<span class=\"_ _2\"></span>erd zullen worden. D<span class=\"_ _2\"></span>e uitein<span class=\"_ _2\"></span>delijke realisatie van d<span class=\"_ _2\"></span>e uitge<span class=\"_ _2\"></span>stelde bel<span class=\"_ _2\"></span>astingvo<span class=\"_ _2\"></span>rderin<span class=\"_ _2\"></span>gen han<span class=\"_ _2\"></span>gt af van de toekomsti<span class=\"_ _2\"></span>ge bel<span class=\"_ _2\"></span>astbare wins<span class=\"_ _2\"></span>t ged<span class=\"_ _2\"></span>urende d<span class=\"_ _2\"></span>e per<span class=\"_ _2\"></span>iode<span class=\"_ _2\"></span>s waarin die tijd<span class=\"_ _2\"></span>elijke versch<span class=\"_ _2\"></span>illen en overdra<span class=\"_ _2\"></span>agbare b<span class=\"_ _2\"></span>elastin<span class=\"_ _2\"></span>gverliezen af<span class=\"_ _6\"></span>trekbaar worden. H<span class=\"_ _2\"></span>et man<span class=\"_ _2\"></span>agem<span class=\"_ _2\"></span>ent hou<span class=\"_ _2\"></span>dt o<span class=\"_ _2\"></span>ok rekening met d<span class=\"_ _2\"></span>e ver<span class=\"_ _2\"></span>wachte vrij<span class=\"_ _2\"></span>gave van de uitge<span class=\"_ _2\"></span>stelde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingschu<span class=\"_ _2\"></span>lden en de ver<span class=\"_ _2\"></span>wac<span class=\"_ _2\"></span>hte toekomstige be<span class=\"_ _2\"></span>lastbare in<span class=\"_ _2\"></span>komsten om deze beo<span class=\"_ _2\"></span>ordelin<span class=\"_ _2\"></span>g te maken. Gebas<span class=\"_ _2\"></span>eerd op h<span class=\"_ _2\"></span>et niveau van de historis<span class=\"_ _2\"></span>che b<span class=\"_ _2\"></span>elastb<span class=\"_ _2\"></span>are inkomsten en de ramin<span class=\"_ _2\"></span>gen voor toekomstige b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tbare inkomsten gedu<span class=\"_ _2\"></span>rende d<span class=\"_ _2\"></span>e peri<span class=\"_ _2\"></span>ode<span class=\"_ _2\"></span>s waarin de u<span class=\"_ _2\"></span>itge<span class=\"_ _2\"></span>stelde b<span class=\"_ _2\"></span>elastin<span class=\"_ _2\"></span>gvorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n af<span class=\"_ _2\"></span>trekb<span class=\"_ _2\"></span>aar zijn, gel<span class=\"_ _2\"></span>oof<span class=\"_ _2\"></span>t h<span class=\"_ _2\"></span>et manag<span class=\"_ _2\"></span>eme<span class=\"_ _2\"></span>nt dat het waa<span class=\"_ _2\"></span>rschijn<span class=\"_ _2\"></span>lijk is dat de groe<span class=\"_ _2\"></span>p de voorde<span class=\"_ _2\"></span>len van deze af<span class=\"_ _2\"></span>trek<span class=\"_ _2\"></span>bare versc<span class=\"_ _2\"></span>hillen z<span class=\"_ _2\"></span>al kunnen re<span class=\"_ _2\"></span>alisere<span class=\"_ _2\"></span>n. Per 31 decem<span class=\"_ _2\"></span>ber 2022 h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>e groep bep<span class=\"_ _2\"></span>aald<span class=\"_ _2\"></span>e bela<span class=\"_ _2\"></span>stingver<span class=\"_ _2\"></span>liezen opg<span class=\"_ _2\"></span>elop<span class=\"_ _2\"></span>en die on<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>wor<span class=\"_ _2\"></span>pen zijn aan b<span class=\"_ _2\"></span>elangr<span class=\"_ _2\"></span>ijke bepe<span class=\"_ _2\"></span>rking<span class=\"_ _2\"></span>en. V<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>or deze verliezen zijn gee<span class=\"_ _2\"></span>n uitge<span class=\"_ _2\"></span>stelde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingvord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en aang<span class=\"_ _2\"></span>ezien het niet wa<span class=\"_ _2\"></span>arschij<span class=\"_ _2\"></span>nlijk is dat er w<span class=\"_ _2\"></span>insten zullen worden g<span class=\"_ _2\"></span>ege<span class=\"_ _2\"></span>neree<span class=\"_ _2\"></span>rd om deze verliezen te compe<span class=\"_ _2\"></span>nseren. Er wordt rekenin<span class=\"_ _2\"></span>g gehou<span class=\"_ _2\"></span>den m<span class=\"_ _2\"></span>et onzekere belas<span class=\"_ _2\"></span>tingpo<span class=\"_ _2\"></span>sities<span class=\"_ _2\"></span>, zoals be<span class=\"_ _2\"></span>schreven in T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 2, bij het o<span class=\"_ _2\"></span>pnem<span class=\"_ _2\"></span>en van uitg<span class=\"_ _2\"></span>estelde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingvord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en en -<span class=\"_ _2\"></span>schul<span class=\"_ _2\"></span>den. Per 3<span class=\"_ _1a\"></span>1 decemb<span class=\"_ _2\"></span>er 2022 bedroe<span class=\"_ _2\"></span>gen de totale belastin<span class=\"_ _2\"></span>gkredi<span class=\"_ _2\"></span>eten\u20ac 39<span class=\"_ _0\"></span>5<span class=\"_ _2\"></span>,7 <span class=\"_ _0\"></span>mi<span class=\"_ _2\"></span>ljoen, wat resul<span class=\"_ _2\"></span>teerde in een potenti\u00eb<span class=\"_ _2\"></span>le uitge<span class=\"_ _2\"></span>stelde<span class=\"_ _2\"></span> bel<span class=\"_ _2\"></span>astingvo<span class=\"_ _2\"></span>rderin<span class=\"_ _2\"></span>g van <span class=\"_ _1a\"></span>\u20ac 98,5 miljoen, waar<span class=\"_ _2\"></span>van we eind 2022 slec<span class=\"_ _2\"></span>hts \u20ac 4,<span class=\"_ _0\"></span>0 milj<span class=\"_ _2\"></span>oen heb<span class=\"_ _2\"></span>ben op<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>omen. H<span class=\"_ _2\"></span>et grootste deel van de belas<span class=\"_ _2\"></span>tingkre<span class=\"_ _2\"></span>dieten zit op het niveau van de entiteiten van de groep in Belgi\u00eb, waar er gee<span class=\"_ _2\"></span>n ver<span class=\"_ _2\"></span>valdatum is met betrek<span class=\"_ _2\"></span>king tot belas<span class=\"_ _2\"></span>tingkre<span class=\"_ _2\"></span>dieten.Uitgestelde bela<span class=\"_ _1a\"></span>stingschuldenMateri\u00eble Immateri\u00eble (In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)V<span class=\"_ _0\"></span>oorraden<span class=\"_ _160\"> </span><span class=\"ls77 ws75\">Ove<span class=\"_ _2\"></span>rig<span class=\"_ _2\"></span>e<span class=\"_ _12c\"> </span></span>T<span class=\"_ _0\"></span>otaalvas<span class=\"_ _2\"></span>te a<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ivavas<span class=\"_ _2\"></span>te a<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ivaPer 1 jan<span class=\"_ _2\"></span>uari 2021<span class=\"_ _20\"> </span>(5<span class=\"_ _2\"></span>3.963)<span class=\"_ _60\"> </span>(<span class=\"_ _2\"></span>1<span class=\"_ _6\"></span>.8<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>9)<span class=\"_ _77\"> </span><span class=\"ls9c ws9a\">(<span class=\"_ _0\"></span>2.357)<span class=\"_ _e5\"> </span><span class=\"ls51 ws4f\">(2<span class=\"_ _2\"></span>39)<span class=\"_ _123\"> </span></span>(<span class=\"_ _0\"></span>58.41<span class=\"_ _0\"></span>7)</span>Stop<span class=\"_ _2\"></span>gezette b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>fsac<span class=\"_ _2\"></span>tivitei<span class=\"_ _2\"></span>ten in 4<span class=\"_ _2\"></span>7.<span class=\"_ _6\"></span>4<span class=\"_ _6\"></span>9<span class=\"_ _6\"></span>1<span class=\"_ _6\"></span> <span class=\"_ _170\"> </span>556 <span class=\"_ _aa\"> </span>2<span class=\"_ _2\"></span>.11<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span> <span class=\"_ _79\"> </span><span class=\"ls16 ws16\">73 <span class=\"_ _11f\"> </span><span class=\"ls6 ws6\">50.2<span class=\"_ _0\"></span>31 </span></span>openingsb<span class=\"_ _2\"></span>alansT<span class=\"_ _24\"></span>e<span class=\"_ _2\"></span>n laste<span class=\"_ _0\"></span>/(t<span class=\"_ _1a\"></span>en guns<span class=\"_ _2\"></span>te<span class=\"_ _0\"></span>) van de  (5<span class=\"_ _6\"></span>.4<span class=\"_ _2\"></span>94)<span class=\"_ _119\"> </span>122 <span class=\"_ _192\"> </span>32<span class=\"_ _2\"></span> <span class=\"_ _176\"> </span><span class=\"lsd wsd\">25<span class=\"_ _70\"> </span><span class=\"ls51 ws4f\">(<span class=\"_ _2\"></span>5.<span class=\"_ _2\"></span>315<span class=\"_ _2\"></span>)</span></span>winst<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>en-verliesrek<span class=\"_ _0\"></span>ening gebrachtWisselk<span class=\"_ _0\"></span>oersverschillen<span class=\"_ _1d4\"> </span>(27<span class=\"_ _6\"></span>1)<span class=\"_ _f1\"> </span>(81)<span class=\"_ _109\"> </span>-<span class=\"_ _182\"> </span><span class=\"ls46 ws44\">21<span class=\"_ _77\"> </span><span class=\"ls69 ws67\">(3<span class=\"_ _2\"></span>30<span class=\"_ _2\"></span>)</span></span>Per 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2021<span class=\"_ _1d5\"> </span>(<span class=\"_ _2\"></span>12<span class=\"_ _6\"></span>.2<span class=\"_ _2\"></span>36)<span class=\"_ _1c5\"> </span>(1.262<span class=\"_ _0\"></span>)<span class=\"_ _2f\"> </span>(21<span class=\"_ _2\"></span>4)<span class=\"_ _11b\"> </span><span class=\"ls75 ws73\">(<span class=\"_ _2\"></span>12<span class=\"_ _2\"></span>0)<span class=\"_ _123\"> </span><span class=\"ls4f ws4d\">(1<span class=\"_ _2\"></span>3.<span class=\"_ _2\"></span>832)</span></span>Per 1 jan<span class=\"_ _2\"></span>uari 2022<span class=\"_ _16\"> </span>(<span class=\"_ _2\"></span>12<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>36)<span class=\"_ _1c5\"> </span>(1.262<span class=\"_ _0\"></span>)<span class=\"_ _2f\"> </span>(21<span class=\"_ _2\"></span>4)<span class=\"_ _11b\"> </span><span class=\"ls75 ws73\">(<span class=\"_ _2\"></span>12<span class=\"_ _2\"></span>0)<span class=\"_ _123\"> </span><span class=\"ls4f ws4d\">(1<span class=\"_ _2\"></span>3.<span class=\"_ _2\"></span>832)</span></span>T<span class=\"_ _24\"></span>e<span class=\"_ _2\"></span>n laste<span class=\"_ _0\"></span>/(t<span class=\"_ _1a\"></span>en guns<span class=\"_ _2\"></span>te<span class=\"_ _0\"></span>) van de 721 <span class=\"_ _1ae\"> </span>83<span class=\"_ _2\"></span>5 <span class=\"_ _d3\"> </span><span class=\"ls69 ws67\">(5<span class=\"_ _2\"></span>62)<span class=\"_ _74\"> </span>(<span class=\"_ _6\"></span>11<span class=\"_ _2\"></span>2)<span class=\"_ _72\"> </span><span class=\"ls90 ws8e\">8<span class=\"_ _2\"></span>82 </span></span> winst<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>en-verliesrek<span class=\"_ _0\"></span>ening gebrachtWisselk<span class=\"_ _0\"></span>oersverschillen<span class=\"_ _171\"> </span>(70<span class=\"_ _2\"></span>5)<span class=\"_ _192\"> </span>(<span class=\"_ _6\"></span>76)<span class=\"_ _108\"> </span>-<span class=\"_ _164\"> </span><span class=\"ls46 ws44\">121<span class=\"_ _72\"> </span><span class=\"lsb0 wsae\">(6<span class=\"_ _6\"></span>6<span class=\"_ _2\"></span>0)</span></span>Per 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2022<span class=\"_ _1d6\"> </span>(1<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>220)<span class=\"_ _6b\"> </span>(<span class=\"_ _2\"></span>503)<span class=\"_ _7a\"> </span>(<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>75)<span class=\"_ _60\"> </span><span class=\"ls40 ws3e\">(111)<span class=\"_ _46\"> </span><span class=\"ls51 ws4f\">(<span class=\"_ _6\"></span>13<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>61<span class=\"_ _2\"></span>0)</span></span>Uitge<span class=\"_ _2\"></span>stelde in<span class=\"_ _2\"></span>komstenbelas<span class=\"_ _2\"></span>tingsc<span class=\"_ _2\"></span>hulde<span class=\"_ _2\"></span>n werden nie<span class=\"_ _2\"></span>t opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en voor de b<span class=\"_ _2\"></span>ronbe<span class=\"_ _2\"></span>lasting e<span class=\"_ _2\"></span>n ande<span class=\"_ _2\"></span>re belas<span class=\"_ _2\"></span>tinge<span class=\"_ _2\"></span>n die beta<span class=\"_ _2\"></span>albaar zouden zijn o<span class=\"_ _2\"></span>p niet-uitg<span class=\"_ _2\"></span>ekeerde resu<span class=\"_ _2\"></span>ltaten van be<span class=\"_ _2\"></span>paald<span class=\"_ _2\"></span>e doc<span class=\"_ _2\"></span>hteronder<span class=\"_ _2\"></span>nemin<span class=\"_ _2\"></span>gen. D<span class=\"_ _2\"></span>ergelij<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>e be<span class=\"_ _2\"></span>dragen wo<span class=\"_ _2\"></span>rden voor<span class=\"_ _6\"></span>tdurend gehe<span class=\"_ _2\"></span>rinvesteerd. D<span class=\"_ _2\"></span>e totale niet-uitg<span class=\"_ _2\"></span>ekeerde res<span class=\"_ _2\"></span>ultaten voor d<span class=\"_ _2\"></span>e voor<span class=\"_ _2\"></span>tg<span class=\"_ _2\"></span>ezette be<span class=\"_ _2\"></span>drij<span class=\"_ _2\"></span>fsacti<span class=\"_ _2\"></span>viteiten zijn g<span class=\"_ _2\"></span>elijk aan \u20ac 51<span class=\"_ _2\"></span>,6 miljo<span class=\"_ _2\"></span>en per 31 de<span class=\"_ _2\"></span>cemb<span class=\"_ _2\"></span>er 2022 (tegen<span class=\"_ _2\"></span>over \u20ac 215,8 miljo<span class=\"_ _2\"></span>en pe<span class=\"_ _2\"></span>r 31 decemb<span class=\"_ _2\"></span>er 2021). Het optellen van de b<span class=\"_ _2\"></span>rutob<span class=\"_ _2\"></span>edrag<span class=\"_ _2\"></span>en van uitg<span class=\"_ _2\"></span>esteld<span class=\"_ _2\"></span>e bel<span class=\"_ _2\"></span>astingvo<span class=\"_ _2\"></span>rderin<span class=\"_ _2\"></span>gen van \u20ac 8,1 miljoen en h<span class=\"_ _2\"></span>et bru<span class=\"_ _2\"></span>tobe<span class=\"_ _2\"></span>drag van uitg<span class=\"_ _2\"></span>esteld<span class=\"_ _2\"></span>e belas<span class=\"_ _2\"></span>tingsc<span class=\"_ _2\"></span>hulde<span class=\"_ _2\"></span>n (<span class=\"_ _0\"></span>\u20ac 13,<span class=\"_ _2\"></span>6 miljoe<span class=\"_ _2\"></span>n<span class=\"_ _1a\"></span>) resul<span class=\"_ _2\"></span>teer<span class=\"_ _2\"></span>t in ee<span class=\"_ _2\"></span>n net<span class=\"_ _2\"></span>to uitg<span class=\"_ _2\"></span>estelde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingsc<span class=\"_ _2\"></span>huld op 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2022 van \u20ac 5,5 miljo<span class=\"_ _2\"></span>en.    T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 15. V<span class=\"_ _0\"></span>oor<span class=\"_ _0\"></span>radenDe on<span class=\"_ _2\"></span>ders<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e tabel g<span class=\"_ _2\"></span>eef<span class=\"_ _6\"></span>t een ge<span class=\"_ _2\"></span>detaill<span class=\"_ _2\"></span>eerd over<span class=\"_ _2\"></span>zicht van de totale voor<span class=\"_ _2\"></span>raden p<span class=\"_ _2\"></span>er 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r:(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _9e\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _5f\"> </span>2021</span>T<span class=\"_ _0\"></span>otaal voo<span class=\"_ _2\"></span>rrade<span class=\"_ _2\"></span>n voor 7<span class=\"_ _0\"></span>6<span class=\"_ _2\"></span>.177 <span class=\"_ _160\"> </span><span class=\"ls56 ws54\">62<span class=\"_ _6\"></span>.<span class=\"_ _2\"></span>81<span class=\"_ _2\"></span>2 </span>voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenGrond<span class=\"_ _2\"></span>stof<span class=\"_ _2\"></span>fen en hulps<span class=\"_ _2\"></span>tof<span class=\"_ _2\"></span>fen<span class=\"_ _63\"> </span>38.<span class=\"_ _0\"></span>197 <span class=\"_ _83\"> </span><span class=\"ls56 ws54\">25.<span class=\"_ _2\"></span>327 </span>Goe<span class=\"_ _2\"></span>dere<span class=\"_ _2\"></span>n in bewerk<span class=\"_ _2\"></span>ing<span class=\"_ _115\"> </span><span class=\"ls5a ws58\">1<span class=\"_ _6\"></span>7.<span class=\"_ _26\"></span>5<span class=\"_ _6\"></span>5<span class=\"_ _6\"></span>7<span class=\"_ _6\"></span> <span class=\"_ _e7\"> </span><span class=\"ls59 ws57\">1<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>.17<span class=\"_ _2\"></span>5 </span></span>A<span class=\"_ _0\"></span>fgewerk<span class=\"_ _2\"></span>te<span class=\"_ _0\"></span> g<span class=\"_ _2\"></span>oederen<span class=\"_ _116\"> </span><span class=\"ls89 ws87\">20<span class=\"_ _2\"></span>.4<span class=\"_ _2\"></span>24 <span class=\"_ _88\"> </span>24<span class=\"_ _2\"></span>.3<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>0 </span>T<span class=\"_ _0\"></span>otaal s<span class=\"_ _2\"></span>top<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te -<span class=\"_ _190\"> </span>114.987 bedrijfsactiviteitenDe voo<span class=\"_ _2\"></span>rraden s<span class=\"_ _2\"></span>tegen van \u20ac 62,8 miljoen n<span class=\"_ _2\"></span>aar \u20ac 7<span class=\"_ _0\"></span>6<span class=\"_ _2\"></span>,2 miljo<span class=\"_ _2\"></span>en. De toen<span class=\"_ _2\"></span>ame is vooral te verk<span class=\"_ _2\"></span>laren do<span class=\"_ _2\"></span>or de ho<span class=\"_ _2\"></span>ge stij<span class=\"_ _2\"></span>ging van de inpu<span class=\"_ _2\"></span>tprijzen in 2022. De voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tgezet<span class=\"_ _2\"></span>te bedr<span class=\"_ _2\"></span>ijfsa<span class=\"_ _2\"></span>ctivi<span class=\"_ _2\"></span>teiten zorgden vo<span class=\"_ _2\"></span>or een verho<span class=\"_ _2\"></span>ging van de p<span class=\"_ _2\"></span>rovisie voor verou<span class=\"_ _2\"></span>derde vo<span class=\"_ _2\"></span>orraad i<span class=\"_ _2\"></span>n 2022 met \u20ac 2,<span class=\"_ _0\"></span>9 m<span class=\"_ _2\"></span>iljoen teg<span class=\"_ _2\"></span>enover ee<span class=\"_ _2\"></span>n stijgin<span class=\"_ _2\"></span>g van \u20ac 1,8 miljo<span class=\"_ _2\"></span>en in 2021. Dit is o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in het ge<span class=\"_ _2\"></span>conso<span class=\"_ _2\"></span>lide<span class=\"_ _2\"></span>erde over<span class=\"_ _2\"></span>zicht van de gere<span class=\"_ _2\"></span>alisee<span class=\"_ _2\"></span>rde en niet-<span class=\"_ _2\"></span>gerealis<span class=\"_ _2\"></span>eerd<span class=\"_ _2\"></span>e resulta<span class=\"_ _2\"></span>ten onder \u2018Gebr<span class=\"_ _2\"></span>uik<span class=\"_ _2\"></span>te grondstof<span class=\"_ _2\"></span>fen\u2019 en \u2018<span class=\"_ _2\"></span>V<span class=\"_ _0\"></span>era<span class=\"_ _2\"></span>nderi<span class=\"_ _2\"></span>ngen in vo<span class=\"_ _2\"></span>orrade<span class=\"_ _2\"></span>n van afgewerk<span class=\"_ _2\"></span>te go<span class=\"_ _2\"></span>ede<span class=\"_ _2\"></span>ren en go<span class=\"_ _2\"></span>ede<span class=\"_ _2\"></span>ren in bewer<span class=\"_ _2\"></span>king\u2019<span class=\"_ _0\"></span>. De so<span class=\"_ _2\"></span>m van de gronds<span class=\"_ _2\"></span>toffe<span class=\"_ _2\"></span>nkosten en verande<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n in voorra<span class=\"_ _2\"></span>den op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men als u<span class=\"_ _2\"></span>itgaven in 2022 be<span class=\"_ _2\"></span>draag<span class=\"_ _2\"></span>t \u20ac 151,<span class=\"_ _0\"></span>9 m<span class=\"_ _2\"></span>iljoe<span class=\"_ _2\"></span>n voor de voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tgezet<span class=\"_ _2\"></span>te bedr<span class=\"_ _2\"></span>ijfsa<span class=\"_ _2\"></span>ctivi<span class=\"_ _2\"></span>teiten, tegenover \u20ac 1<span class=\"_ _2\"></span>04,<span class=\"_ _0\"></span>9 milj<span class=\"_ _2\"></span>oen in 2021. De ac<span class=\"_ _2\"></span>tiva van de groep di<span class=\"_ _2\"></span>e in onde<span class=\"_ _2\"></span>rpand g<span class=\"_ _2\"></span>egeven zijn a<span class=\"_ _2\"></span>ls waarb<span class=\"_ _2\"></span>org voor de S<span class=\"_ _2\"></span>enior Se<span class=\"_ _2\"></span>cured N<span class=\"_ _2\"></span>otes en lenin<span class=\"_ _2\"></span>gen, word<span class=\"_ _2\"></span>en bes<span class=\"_ _2\"></span>chreven in de T<span class=\"_ _0\"></span>oelic<span class=\"_ _2\"></span>htinge<span class=\"_ _2\"></span>n 21 tot 22.T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 16. Han<span class=\"_ _1a\"></span>dels- en o<span class=\"_ _0\"></span>verig<span class=\"_ _0\"></span>e vor<span class=\"_ _0\"></span>deringen(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _9e\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _5f\"> </span>2021</span>T<span class=\"_ _0\"></span>otaal ha<span class=\"_ _2\"></span>nde<span class=\"_ _2\"></span>ls<span class=\"_ _2\"></span>- en overige vorder<span class=\"_ _1a\"></span>ingen v<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>or v<span class=\"_ _0\"></span>oor<span class=\"_ _2\"></span>tgezette 25.<span class=\"_ _2\"></span>593 <span class=\"_ _87\"> </span>24<span class=\"_ _2\"></span>.2<span class=\"_ _2\"></span>81 bedrijfsactiviteitenHan<span class=\"_ _2\"></span>dels<span class=\"_ _2\"></span>- en overig<span class=\"_ _2\"></span>e vorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n (lan<span class=\"_ _2\"></span>ge term<span class=\"_ _2\"></span>ijn) voor voor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te 599 <span class=\"_ _69\"> </span><span class=\"ls44 ws42\">537 </span>bedrijfsactiviteitenOveri<span class=\"_ _2\"></span>ge vorder<span class=\"_ _2\"></span>ingen<span class=\"_ _c\"> </span><span class=\"ls57 ws55\">59<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span> <span class=\"_ _190\"> </span><span class=\"ls62 ws60\">537 </span></span>T<span class=\"_ _0\"></span>otaal s<span class=\"_ _2\"></span>top<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te -<span class=\"_ _178\"> </span><span class=\"lsa2 wsa0\">1<span class=\"_ _2\"></span>76</span>bedrijfsactiviteitenHan<span class=\"_ _2\"></span>dels<span class=\"_ _2\"></span>- en overig<span class=\"_ _2\"></span>e vorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n (kort<span class=\"_ _2\"></span>e termi<span class=\"_ _2\"></span>jn) voor voor<span class=\"_ _2\"></span>tge<span class=\"_ _2\"></span>zet<span class=\"_ _2\"></span>te 24.<span class=\"_ _0\"></span>994 <span class=\"_ _95\"> </span><span class=\"lsa1 ws9f\">2<span class=\"_ _6\"></span>3<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>74<span class=\"_ _6\"></span>5<span class=\"_ _2\"></span> </span>bedrijfsactiviteitenNet<span class=\"_ _2\"></span>toha<span class=\"_ _1a\"></span>ndelsvorderi<span class=\"_ _1a\"></span>ngen <span class=\"_ _1b1\"> </span><span class=\"ls76 ws74\">23.208 <span class=\"_ _160\"> </span><span class=\"ls90 ws8e\">23<span class=\"_ _2\"></span>.<span class=\"_ _0\"></span>961 </span></span>    Hand<span class=\"_ _2\"></span>elsvorder<span class=\"_ _2\"></span>ingen<span class=\"_ _113\"> </span><span class=\"ls90 ws8e\">23.960 <span class=\"_ _88\"> </span><span class=\"ls89 ws87\">24.<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>1 </span></span>     <span class=\"_ _27\"></span>Min<span class=\"_ _1a\"></span>: V<span class=\"_ _0\"></span>oo<span class=\"_ _2\"></span>rzie<span class=\"_ _2\"></span>ning voo<span class=\"_ _2\"></span>r dubieuze (<span class=\"_ _2\"></span>752)<span class=\"_ _1e\"> </span><span class=\"lsb0 wsae\">(6<span class=\"_ _2\"></span>70<span class=\"_ _2\"></span>)</span>debiteur<span class=\"_ _0\"></span>enV<span class=\"_ _0\"></span>oo<span class=\"_ _2\"></span>ruitb<span class=\"_ _2\"></span>etalin<span class=\"_ _2\"></span>gen en toe te rekenen 1.<span class=\"_ _2\"></span>311<span class=\"_ _2\"></span> <span class=\"_ _126\"> </span><span class=\"ls8e ws8c\">262<span class=\"_ _2\"></span> </span>opbrengst<span class=\"_ _0\"></span>enOveri<span class=\"_ _2\"></span>ge vorder<span class=\"_ _2\"></span>ingen<span class=\"_ _1d7\"> </span><span class=\"ls5b ws59\">475<span class=\"_ _2\"></span> <span class=\"_ _123\"> </span><span class=\"lsb1 wsaf\">(47<span class=\"_ _2\"></span>9)</span></span>T<span class=\"_ _0\"></span>otaal s<span class=\"_ _2\"></span>top<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te -<span class=\"_ _126\"> </span><span class=\"ls4e ws4c\">30.<span class=\"_ _2\"></span>408 </span>bedrijfsactiviteitenDe re\u00eb<span class=\"_ _2\"></span>le waarde van d<span class=\"_ _2\"></span>e hande<span class=\"_ _2\"></span>ls- e<span class=\"_ _2\"></span>n overige vorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n ben<span class=\"_ _2\"></span>ader<span class=\"_ _6\"></span>t de bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde er<span class=\"_ _6\"></span>van aangezien h<span class=\"_ _2\"></span>et verdisco<span class=\"_ _2\"></span>nteringse<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>fect nie<span class=\"_ _2\"></span>t signifi<span class=\"_ _2\"></span>cant is. Als o<span class=\"_ _2\"></span>nderd<span class=\"_ _2\"></span>eel van haar no<span class=\"_ _2\"></span>rmale b<span class=\"_ _2\"></span>edri<span class=\"_ _2\"></span>jfsui<span class=\"_ _2\"></span>toefening h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>e groep ingeschre<span class=\"_ _1a\"></span>ven op<span class=\"_ _1a\"></span> non-<span class=\"_ _2\"></span>recourse f<span class=\"_ _1a\"></span>actori<span class=\"_ _0\"></span>ngovereenk<span class=\"_ _0\"></span>omsten met fina<span class=\"_ _2\"></span>nci\u00ebl<span class=\"_ _2\"></span>e par<span class=\"_ _2\"></span>tij<span class=\"_ _2\"></span>en. De gro<span class=\"_ _2\"></span>ep he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t de vord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en waar<span class=\"_ _2\"></span>voor v<span class=\"_ _2\"></span>rijwel all<span class=\"_ _2\"></span>e risico\u2019<span class=\"_ _0\"></span>s e<span class=\"_ _2\"></span>n voorde<span class=\"_ _2\"></span>len van eig<span class=\"_ _2\"></span>endom werden overg<span class=\"_ _2\"></span>edrag<span class=\"_ _2\"></span>en, met ui<span class=\"_ _2\"></span>tzond<span class=\"_ _2\"></span>ering van d<span class=\"_ _2\"></span>e reser<span class=\"_ _2\"></span>ve<span class=\"_ _2\"></span>s die nog o<span class=\"_ _2\"></span>p de bala<span class=\"_ _2\"></span>ns staan, u<span class=\"_ _2\"></span>itgeb<span class=\"_ _2\"></span>oe<span class=\"_ _2\"></span>k<span class=\"_ _2\"></span>t.De kor<span class=\"_ _2\"></span>tlop<span class=\"_ _2\"></span>end<span class=\"_ _2\"></span>e hande<span class=\"_ _2\"></span>ls- e<span class=\"_ _2\"></span>n overige vord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en zijn ge<span class=\"_ _2\"></span>daald van \u20ac 23,<span class=\"_ _0\"></span>7 mil<span class=\"_ _2\"></span>joen p<span class=\"_ _2\"></span>er 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2021 naar \u20ac 25,0 miljoe<span class=\"_ _2\"></span>n per 31 de<span class=\"_ _2\"></span>cemb<span class=\"_ _2\"></span>er 2022. Per 31 dece<span class=\"_ _2\"></span>mber 2022 ware<span class=\"_ _2\"></span>n de ver<span class=\"_ _2\"></span>vallen net<span class=\"_ _2\"></span>tohand<span class=\"_ _2\"></span>elsvorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n goe<span class=\"_ _2\"></span>d voor \u20ac 2,0 miljoe<span class=\"_ _2\"></span>n (tegenover \u20ac 1,6 miljo<span class=\"_ _2\"></span>en p<span class=\"_ _2\"></span>er 31 decem<span class=\"_ _2\"></span>ber 2021). De gro<span class=\"_ _2\"></span>ep maak<span class=\"_ _2\"></span>t g<span class=\"_ _2\"></span>ebru<span class=\"_ _2\"></span>ik van kredie<span class=\"_ _2\"></span>tve<span class=\"_ _2\"></span>rzekeringe<span class=\"_ _2\"></span>n in Europa om het k<span class=\"_ _2\"></span>redietrisi<span class=\"_ _2\"></span>co dat verb<span class=\"_ _2\"></span>ond<span class=\"_ _2\"></span>en is aan hand<span class=\"_ _2\"></span>elsvorder<span class=\"_ _2\"></span>ingen over te drage<span class=\"_ _2\"></span>n. Bovendie<span class=\"_ _2\"></span>n is onze hand<span class=\"_ _2\"></span>elsvorder<span class=\"_ _2\"></span>ingenp<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tefeuill<span class=\"_ _2\"></span>e zeer ge<span class=\"_ _2\"></span>diversi<span class=\"_ _2\"></span>fieerd, zowel op het ge<span class=\"_ _2\"></span>bied van s<span class=\"_ _2\"></span>egme<span class=\"_ _2\"></span>ntatie als kl<span class=\"_ _2\"></span>antenbe<span class=\"_ _2\"></span>stand, wat het kre<span class=\"_ _2\"></span>dietrisic<span class=\"_ _2\"></span>o be<span class=\"_ _2\"></span>perk<span class=\"_ _6\"></span>t. De kre<span class=\"_ _2\"></span>dietk<span class=\"_ _2\"></span>waliteit van de han<span class=\"_ _2\"></span>delsvorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n die no<span class=\"_ _2\"></span>ch ver<span class=\"_ _2\"></span>vallen zij<span class=\"_ _2\"></span>n, noch e<span class=\"_ _2\"></span>en bijzonde<span class=\"_ _2\"></span>re waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g hebb<span class=\"_ _2\"></span>en on<span class=\"_ _2\"></span>dergaa<span class=\"_ _2\"></span>n, is goe<span class=\"_ _2\"></span>d.De b<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>en van de han<span class=\"_ _2\"></span>dels<span class=\"_ _2\"></span>- en overig<span class=\"_ _2\"></span>e vorderin<span class=\"_ _2\"></span>gen van de groe<span class=\"_ _2\"></span>p worden ui<span class=\"_ _2\"></span>tged<span class=\"_ _2\"></span>ruk<span class=\"_ _2\"></span>t in de vol<span class=\"_ _2\"></span>gend<span class=\"_ _2\"></span>e valuta\u2019<span class=\"_ _0\"></span>s:(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _9e\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _5f\"> </span>2021</span>T<span class=\"_ _0\"></span>otaal ha<span class=\"_ _2\"></span>nde<span class=\"_ _2\"></span>ls<span class=\"_ _2\"></span>- en overige vorder<span class=\"_ _1a\"></span>ingen v<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>or v<span class=\"_ _0\"></span>oor<span class=\"_ _2\"></span>tgezette 25.<span class=\"_ _2\"></span>593 <span class=\"_ _87\"> </span>24<span class=\"_ _2\"></span>.2<span class=\"_ _2\"></span>81 bedrijfsactiviteitenEU<span class=\"_ _2\"></span>R<span class=\"_ _17a\"> </span><span class=\"ls5a ws58\">7.<span class=\"_ _6\"></span>4<span class=\"_ _6\"></span>2<span class=\"_ _6\"></span>9<span class=\"_ _6\"></span> <span class=\"_ _84\"> </span><span class=\"ls0 ws0\">8.803 </span></span>USD<span class=\"_ _19d\"> </span><span class=\"ls58 ws56\">18.065<span class=\"_ _2\"></span> <span class=\"_ _88\"> </span><span class=\"ls90 ws8e\">15<span class=\"_ _2\"></span>.39<span class=\"_ _2\"></span>3 </span></span>GBP<span class=\"_ _ef\"> </span><span class=\"ls0 ws0\">9<span class=\"_ _2\"></span>9 <span class=\"_ _e4\"> </span>86 </span>T<span class=\"_ _0\"></span>otaal s<span class=\"_ _2\"></span>top<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te -<span class=\"_ _190\"> </span>30.<span class=\"_ _2\"></span>583 bedrijfsactiviteitenDe gro<span class=\"_ _2\"></span>ep moni<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>t de recu<span class=\"_ _2\"></span>pere<span class=\"_ _2\"></span>erbaa<span class=\"_ _2\"></span>rheid van ha<span class=\"_ _2\"></span>ndels<span class=\"_ _2\"></span>- en overig<span class=\"_ _2\"></span>e vorderin<span class=\"_ _2\"></span>gen op b<span class=\"_ _2\"></span>asis van een b<span class=\"_ _2\"></span>eoo<span class=\"_ _2\"></span>rdelin<span class=\"_ _2\"></span>g per g<span class=\"_ _2\"></span>eval. Daarna<span class=\"_ _2\"></span>ast he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t de gro<span class=\"_ _2\"></span>ep IFRS 9 toeg<span class=\"_ _2\"></span>epast door a<span class=\"_ _2\"></span>anwendin<span class=\"_ _2\"></span>g van de gewijzig<span class=\"_ _2\"></span>de retrosp<span class=\"_ _2\"></span>ectieve metho<span class=\"_ _2\"></span>de, doo<span class=\"_ _2\"></span>r gebr<span class=\"_ _2\"></span>uik te maken van de vereenvoudi<span class=\"_ _2\"></span>gde ben<span class=\"_ _2\"></span>ader<span class=\"_ _2\"></span>ing van de no<span class=\"_ _2\"></span>rm en be<span class=\"_ _2\"></span>rekende ECL<span class=\"_ _1\"></span>'s (v<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>wachte kredi<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>verliezen) op basis van de ver<span class=\"_ _2\"></span>wach<span class=\"_ _2\"></span>te krediet<span class=\"_ _2\"></span>verli<span class=\"_ _2\"></span>ezen over de volle<span class=\"_ _2\"></span>dige leven<span class=\"_ _2\"></span>sduur<span class=\"_ _0\"></span>. De gro<span class=\"_ _2\"></span>ep he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t ee<span class=\"_ _2\"></span>n voor<span class=\"_ _2\"></span>zienin<span class=\"_ _2\"></span>genmatr<span class=\"_ _2\"></span>ix opg<span class=\"_ _2\"></span>esteld. D<span class=\"_ _2\"></span>e han<span class=\"_ _2\"></span>delsvorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n zijn inge<span class=\"_ _2\"></span>dee<span class=\"_ _2\"></span>ld volg<span class=\"_ _2\"></span>ens gem<span class=\"_ _2\"></span>eensc<span class=\"_ _2\"></span>happ<span class=\"_ _2\"></span>elijke kenmerken die repre<span class=\"_ _2\"></span>sentatie<span class=\"_ _2\"></span>f zijn voor het ve<span class=\"_ _2\"></span>rmog<span class=\"_ _2\"></span>en van de kl<span class=\"_ _2\"></span>ant om te betal<span class=\"_ _2\"></span>en (op basis van de ge<span class=\"_ _2\"></span>ografisc<span class=\"_ _2\"></span>he regi<span class=\"_ _2\"></span>o en het t<span class=\"_ _2\"></span>yp<span class=\"_ _2\"></span>e klanten, zoals d<span class=\"_ _2\"></span>etailhan<span class=\"_ _2\"></span>del, grootha<span class=\"_ _2\"></span>ndel of bouw &amp; c<span class=\"_ _2\"></span>onstr<span class=\"_ _2\"></span>uctie en d<span class=\"_ _2\"></span>e status van wanb<span class=\"_ _2\"></span>etaling). De voor<span class=\"_ _2\"></span>zienin<span class=\"_ _2\"></span>genmatr<span class=\"_ _2\"></span>ix is geba<span class=\"_ _2\"></span>seerd o<span class=\"_ _2\"></span>p de ver<span class=\"_ _2\"></span>wachte wanbet<span class=\"_ _2\"></span>alingsp<span class=\"_ _2\"></span>erce<span class=\"_ _2\"></span>ntage<span class=\"_ _2\"></span>s zoals gepu<span class=\"_ _2\"></span>blice<span class=\"_ _2\"></span>erd do<span class=\"_ _2\"></span>or Moo<span class=\"_ _2\"></span>dy<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span>s, aan<span class=\"_ _2\"></span>gepas<span class=\"_ _2\"></span>t met sc<span class=\"_ _2\"></span>alaire factoren o<span class=\"_ _2\"></span>m verschill<span class=\"_ _2\"></span>en te weerspi<span class=\"_ _2\"></span>egel<span class=\"_ _2\"></span>en in de vi<span class=\"_ _2\"></span>sie van de groe<span class=\"_ _2\"></span>p op de huid<span class=\"_ _2\"></span>ige en ver<span class=\"_ _2\"></span>wachte ec<span class=\"_ _2\"></span>onomis<span class=\"_ _2\"></span>che oms<span class=\"_ _2\"></span>tandi<span class=\"_ _2\"></span>ghed<span class=\"_ _2\"></span>en en historis<span class=\"_ _2\"></span>che omstandighe<span class=\"_ _2\"></span>den.Nie<span class=\"_ _2\"></span>t verschuldigd Mee<span class=\"_ _2\"></span>r dan Per 31 d<span class=\"_ _2\"></span>ece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2021 of mi<span class=\"_ _2\"></span>nde<span class=\"_ _2\"></span>r 15 dagen voor vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tg<span class=\"_ _2\"></span>ezet<span class=\"_ _2\"></span>te T<span class=\"_ _0\"></span>otaaldan 1<span class=\"_ _2\"></span>5 na de bedrijfsactiviteitendag<span class=\"_ _2\"></span>en na d<span class=\"_ _2\"></span>e vervaldagvervaldagVe<span class=\"_ _2\"></span>r<span class=\"_ _6\"></span>w<span class=\"_ _2\"></span>a<span class=\"_ _6\"></span>c<span class=\"_ _2\"></span>h<span class=\"_ _6\"></span>t<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>1<span class=\"_ _2\"></span>,9<span class=\"_ _6\"></span>%<span class=\"_ _67\"> </span><span class=\"ls59 ws57\">28<span class=\"_ _2\"></span>,4%</span>verliespercent<span class=\"_ _1a\"></span>ageBrut<span class=\"_ _0\"></span>oboekwaa<span class=\"_ _0\"></span>rde 23.864 <span class=\"_ _92\"> </span><span class=\"ls8a ws88\">767<span class=\"_ _2\"></span> <span class=\"_ _6f\"> </span><span class=\"ls89 ws87\">24<span class=\"_ _2\"></span>.6<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>1 </span></span>\u2013 hand<span class=\"_ _2\"></span>elsvorder<span class=\"_ _2\"></span>ingenKrediet<span class=\"_ _2\"></span>verliezen<span class=\"_ _3\"> </span><span class=\"ls0 ws0\">4<span class=\"_ _2\"></span>52 <span class=\"_ _1d8\"> </span>218 <span class=\"_ _126\"> </span><span class=\"ls51 ws4f\">670<span class=\"_ _2\"></span> </span></span>Nie<span class=\"_ _2\"></span>t verschuldigd Mee<span class=\"_ _2\"></span>r dan Per 31 d<span class=\"_ _2\"></span>ece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2022 of mi<span class=\"_ _2\"></span>nde<span class=\"_ _2\"></span>r 15 dagen voor vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tg<span class=\"_ _2\"></span>ezet<span class=\"_ _2\"></span>te T<span class=\"_ _0\"></span>otaaldan 1<span class=\"_ _2\"></span>5 na de bedrijfsactiviteitendag<span class=\"_ _2\"></span>en na d<span class=\"_ _2\"></span>e vervaldagvervaldagVe<span class=\"_ _2\"></span>r<span class=\"_ _6\"></span>w<span class=\"_ _2\"></span>a<span class=\"_ _6\"></span>c<span class=\"_ _2\"></span>h<span class=\"_ _6\"></span>t<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>2,8%<span class=\"_ _44\"> </span><span class=\"ls73 ws71\">9,<span class=\"_ _6\"></span>0<span class=\"_ _6\"></span>%</span>verliespercent<span class=\"_ _1a\"></span>ageBrut<span class=\"_ _0\"></span>oboekwaa<span class=\"_ _0\"></span>rde 22.832 <span class=\"_ _13c\"> </span><span class=\"ls59 ws57\">1<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>28<span class=\"_ _2\"></span> <span class=\"_ _75\"> </span><span class=\"ls90 ws8e\">23.<span class=\"_ _1a\"></span>960<span class=\"_ _2\"></span> </span></span>\u2013 hand<span class=\"_ _2\"></span>elsvorder<span class=\"_ _2\"></span>ingenKrediet<span class=\"_ _2\"></span>verliezen<span class=\"_ _3\"> </span><span class=\"ls0 ws0\">650 <span class=\"_ _178\"> </span>10<span class=\"_ _2\"></span>2 <span class=\"_ _126\"> </span>752 </span>De b<span class=\"_ _2\"></span>eweging<span class=\"_ _2\"></span>en van de voor<span class=\"_ _2\"></span>zien<span class=\"_ _2\"></span>ingen vo<span class=\"_ _2\"></span>or dubie<span class=\"_ _2\"></span>uze debi<span class=\"_ _2\"></span>teuren van de groe<span class=\"_ _2\"></span>p met be<span class=\"_ _2\"></span>trekkin<span class=\"_ _2\"></span>g tot hand<span class=\"_ _2\"></span>elsvorder<span class=\"_ _2\"></span>ingen zijn a<span class=\"_ _2\"></span>ls volgt:(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _191\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _86\"> </span>2021</span>Per 1 jan<span class=\"_ _2\"></span>uari voor vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tgeze<span class=\"_ _2\"></span>tt<span class=\"_ _2\"></span>e (670<span class=\"_ _2\"></span>)<span class=\"_ _2a\"> </span><span class=\"lsb4 wsb2\">(4<span class=\"_ _6\"></span>.<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>1)</span>bedrijfsactiviteitenStop<span class=\"_ _2\"></span>gezette b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>fsac<span class=\"_ _2\"></span>tivitei<span class=\"_ _2\"></span>ten in -<span class=\"_ _75\"> </span><span class=\"ls8a ws88\">2<span class=\"_ _2\"></span>.9<span class=\"_ _6\"></span>0<span class=\"_ _2\"></span>5<span class=\"_ _6\"></span> <span class=\"_ _0\"></span></span>openingsb<span class=\"_ _2\"></span>alansV<span class=\"_ _0\"></span>er<span class=\"_ _2\"></span>hogin<span class=\"_ _2\"></span>g van provisie voo<span class=\"_ _2\"></span>r verliezen op lenin<span class=\"_ _2\"></span>gen die in d<span class=\"_ _2\"></span>e loo<span class=\"_ _2\"></span>p van het jaar in d<span class=\"_ _2\"></span>e (29<span class=\"_ _2\"></span>5)<span class=\"_ _11e\"> </span><span class=\"ls0 ws0\">-</span>winst<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>en-verliesrek<span class=\"_ _0\"></span>ening is opgenomenTijdens het jaar als <span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>ninbaar afgeschreven 60 <span class=\"_ _7e\"> </span><span class=\"ls89 ws87\">24<span class=\"_ _2\"></span> </span>vorderi<span class=\"_ _1a\"></span>ngenT<span class=\"_ _24\"></span>eruggenomen be<span class=\"_ _2\"></span>dragen<span class=\"_ _10d\"> </span><span class=\"ls63 ws61\">175 <span class=\"_ _98\"> </span>751<span class=\"_ _2\"></span> </span>Wisselk<span class=\"_ _0\"></span>oersverschil<span class=\"_ _3b\"> </span><span class=\"lsb4 wsb2\">(21)<span class=\"_ _98\"> </span><span class=\"ls63 ws61\">(5<span class=\"_ _2\"></span>8)</span></span>Per 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er voor voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tgeze<span class=\"_ _2\"></span>tt<span class=\"_ _2\"></span>e (<span class=\"_ _2\"></span>752<span class=\"_ _2\"></span>)<span class=\"_ _8a\"> </span><span class=\"ls5b ws59\">(670<span class=\"_ _2\"></span>)</span>bedrijfsactiviteitenHet aa<span class=\"_ _2\"></span>nleg<span class=\"_ _2\"></span>gen en v<span class=\"_ _2\"></span>rijgeven van voo<span class=\"_ _2\"></span>rzie<span class=\"_ _2\"></span>ningen vo<span class=\"_ _2\"></span>or vorderin<span class=\"_ _2\"></span>gen die e<span class=\"_ _2\"></span>en bijzond<span class=\"_ _2\"></span>ere waardeverm<span class=\"_ _2\"></span>inder<span class=\"_ _2\"></span>ing heb<span class=\"_ _2\"></span>ben onde<span class=\"_ _2\"></span>rgaan, werd o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in \u2018Overig<span class=\"_ _2\"></span>e inkomsten/k<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>sten\u2019 in het over<span class=\"_ _2\"></span>zicht van ge<span class=\"_ _2\"></span>realise<span class=\"_ _2\"></span>erde en ni<span class=\"_ _2\"></span>et<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>erealis<span class=\"_ _2\"></span>eerde resul<span class=\"_ _2\"></span>taten. Bedra<span class=\"_ _2\"></span>gen die ten las<span class=\"_ _2\"></span>te worden geb<span class=\"_ _2\"></span>racht van de voor<span class=\"_ _2\"></span>zieni<span class=\"_ _2\"></span>ng worden d<span class=\"_ _2\"></span>oorga<span class=\"_ _2\"></span>ans afges<span class=\"_ _2\"></span>chreven wanne<span class=\"_ _2\"></span>er niet ver<span class=\"_ _2\"></span>wac<span class=\"_ _2\"></span>ht wordt da<span class=\"_ _2\"></span>t nog bi<span class=\"_ _2\"></span>jk<span class=\"_ _1a\"></span>omen<span class=\"_ _2\"></span>de gel<span class=\"_ _2\"></span>dmidd<span class=\"_ _2\"></span>elen gerec<span class=\"_ _2\"></span>upere<span class=\"_ _2\"></span>erd zullen wo<span class=\"_ _2\"></span>rden.  De an<span class=\"_ _2\"></span>dere kla<span class=\"_ _2\"></span>ssen in ha<span class=\"_ _2\"></span>ndels<span class=\"_ _2\"></span>- en overi<span class=\"_ _2\"></span>ge vorderin<span class=\"_ _2\"></span>gen b<span class=\"_ _2\"></span>evat<span class=\"_ _2\"></span>ten geen ac<span class=\"_ _2\"></span>tiva die een b<span class=\"_ _2\"></span>ijzondere waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g heb<span class=\"_ _2\"></span>ben o<span class=\"_ _2\"></span>nderg<span class=\"_ _2\"></span>aan.De ma<span class=\"_ _2\"></span>ximale b<span class=\"_ _2\"></span>loots<span class=\"_ _2\"></span>telling aan k<span class=\"_ _2\"></span>redietrisi<span class=\"_ _2\"></span>co op de versla<span class=\"_ _2\"></span>gdatum is de bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde van elke hierboven verme<span class=\"_ _2\"></span>lde klass<span class=\"_ _2\"></span>e van vorderin<span class=\"_ _2\"></span>g. Per 31 dece<span class=\"_ _2\"></span>mber 2022 h<span class=\"_ _2\"></span>oude<span class=\"_ _2\"></span>n de voor<span class=\"_ _2\"></span>tg<span class=\"_ _2\"></span>ezette be<span class=\"_ _2\"></span>drij<span class=\"_ _2\"></span>fsacti<span class=\"_ _2\"></span>viteiten g<span class=\"_ _2\"></span>een zekerhed<span class=\"_ _2\"></span>en aan (kredi<span class=\"_ _2\"></span>etbrieven en c<span class=\"_ _2\"></span>orp<span class=\"_ _2\"></span>orate- of b<span class=\"_ _2\"></span>ankgaranties)<span class=\"_ _0\"></span>.T<span class=\"_ _1\"></span>o<span class=\"_ _2\"></span>elicht<span class=\"_ _0\"></span>ing 17<span class=\"_ _24\"></span>. Liquide middelen(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _191\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _86\"> </span>2021</span>T<span class=\"_ _24\"></span>otaal liquide middelen<span class=\"_ _1d9\"> </span><span class=\"ls5f ws5d\">38.488 <span class=\"_ _1\"></span> <span class=\"_ _58\"> </span><span class=\"ls9c ws9a\">5<span class=\"_ _0\"></span>1.39<span class=\"_ _0\"></span>4 <span class=\"_ _0\"></span> </span></span>Liquid<span class=\"_ _2\"></span>e midde<span class=\"_ _2\"></span>len bij d<span class=\"_ _2\"></span>e bank en in ka<span class=\"_ _2\"></span>s<span class=\"_ _5e\"> </span><span class=\"lsbb wsba\">2<span class=\"_ _2\"></span>4<span class=\"_ _6\"></span>.<span class=\"_ _6\"></span>0<span class=\"_ _26\"></span>0<span class=\"_ _6\"></span>9<span class=\"_ _26\"></span> <span class=\"_ _24\"></span> <span class=\"_ _56\"> </span><span class=\"ls0 ws0\">36.801 <span class=\"_ _0\"></span> </span></span>Liquid<span class=\"_ _2\"></span>e midde<span class=\"_ _2\"></span>len in 14.479 <span class=\"_ _0\"></span> <span class=\"_ _195\"> </span><span class=\"lsae wsac\">1<span class=\"_ _2\"></span>4<span class=\"_ _6\"></span>.<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span> <span class=\"_ _0\"></span> </span>doc<span class=\"_ _2\"></span>hteronder<span class=\"_ _2\"></span>nemin<span class=\"_ _2\"></span>gen bui<span class=\"_ _2\"></span>ten de EUWaar<span class=\"_ _2\"></span>van in lande<span class=\"_ _2\"></span>n met wet<span class=\"_ _2\"></span>telijke -<span class=\"_ _174\"> </span>-beperkingenT<span class=\"_ _24\"></span>ota<span class=\"_ _2\"></span>al stopgezette bedrijfsac<span class=\"_ _2\"></span>tiviteiten<span class=\"_ _e7\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _98\"> </span><span class=\"ls89 ws87\">3<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>  <span class=\"_ _0\"></span></span></span>De kre<span class=\"_ _2\"></span>dietk<span class=\"_ _2\"></span>walitei<span class=\"_ _2\"></span>t van de banken en finan<span class=\"_ _2\"></span>ci\u00ebl<span class=\"_ _2\"></span>e instelling<span class=\"_ _2\"></span>en is bes<span class=\"_ _2\"></span>chreven in T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 26. De ac<span class=\"_ _2\"></span>tiva van de groep die in on<span class=\"_ _2\"></span>derpa<span class=\"_ _2\"></span>nd geg<span class=\"_ _2\"></span>even zijn als waarb<span class=\"_ _2\"></span>org voor d<span class=\"_ _2\"></span>e Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes en le<span class=\"_ _2\"></span>ningen<span class=\"_ _2\"></span>, worden b<span class=\"_ _2\"></span>esch<span class=\"_ _2\"></span>reven in T<span class=\"_ _24\"></span>o<span class=\"_ _2\"></span>elich<span class=\"_ _2\"></span>tingen 21 e<span class=\"_ _2\"></span>n 22. T<span class=\"_ _1\"></span>o<span class=\"_ _2\"></span>elichting 18. Aandele<span class=\"_ _2\"></span>nkapitaal<span class=\"ls0 ws0\"> </span>en uitgif<span class=\"_ _2\"></span>tepr<span class=\"_ _1a\"></span>emieHet wet<span class=\"_ _2\"></span>telijk ui<span class=\"_ _2\"></span>tge<span class=\"_ _2\"></span>geven aand<span class=\"_ _2\"></span>elenka<span class=\"_ _2\"></span>pitaa<span class=\"_ _2\"></span>l van de groep be<span class=\"_ _2\"></span>draag<span class=\"_ _2\"></span>t \u20ac 25<span class=\"_ _0\"></span>2,9 miljoen, on<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>verd<span class=\"_ _2\"></span>eeld in 35<span class=\"_ _2\"></span>.<span class=\"_ _0\"></span>943.3<span class=\"_ _1a\"></span>96 gewone a<span class=\"_ _2\"></span>andel<span class=\"_ _2\"></span>en zonde<span class=\"_ _2\"></span>r nomina<span class=\"_ _2\"></span>le waarde. Alle d<span class=\"_ _2\"></span>oor de groep ui<span class=\"_ _2\"></span>tge<span class=\"_ _2\"></span>geven aand<span class=\"_ _2\"></span>elen zijn vo<span class=\"_ _2\"></span>lledi<span class=\"_ _2\"></span>g volges<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>t, also<span class=\"_ _2\"></span>ok een ui<span class=\"_ _2\"></span>tgif<span class=\"_ _6\"></span>tepremie van \u20ac 65<span class=\"_ _2\"></span>,<span class=\"_ _1a\"></span>7 miljo<span class=\"_ _2\"></span>en. T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 19<span class=\"_ _1\"></span>. Overige n<span class=\"_ _0\"></span>iet<span class=\"_ _0\"></span>-gereal<span class=\"_ _0\"></span>iseerde r<span class=\"_ _0\"></span>esulta<span class=\"_ _0\"></span>tenDe co<span class=\"_ _2\"></span>mpon<span class=\"_ _2\"></span>enten van \u2018Overig<span class=\"_ _2\"></span>e gereal<span class=\"_ _2\"></span>iseerd<span class=\"_ _2\"></span>e en niet-g<span class=\"_ _2\"></span>erealise<span class=\"_ _2\"></span>erde re<span class=\"_ _2\"></span>sultaten\u2019 (OCI of \u2018O<span class=\"_ _2\"></span>ther com<span class=\"_ _2\"></span>prehe<span class=\"_ _2\"></span>nsive inc<span class=\"_ _2\"></span>ome\u2019) zijn pos<span class=\"_ _2\"></span>ten van ink<span class=\"_ _1a\"></span>omsten en kosten (inc<span class=\"_ _2\"></span>lusief he<span class=\"_ _2\"></span>rclassi<span class=\"_ _2\"></span>ficatie<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>aanp<span class=\"_ _2\"></span>assing<span class=\"_ _2\"></span>en) die niet zijn op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men in he<span class=\"_ _2\"></span>t overzich<span class=\"_ _2\"></span>t van de niet-ge<span class=\"_ _2\"></span>realise<span class=\"_ _2\"></span>erde res<span class=\"_ _2\"></span>ultaten, zoals vereis<span class=\"_ _2\"></span>t of toegel<span class=\"_ _2\"></span>aten door an<span class=\"_ _2\"></span>dere IFRS<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>norme<span class=\"_ _2\"></span>n. De gro<span class=\"_ _2\"></span>ep heef<span class=\"_ _6\"></span>t overige ni<span class=\"_ _2\"></span>et<span class=\"_ _0\"></span>-<span class=\"_ _6\"></span>gerealis<span class=\"_ _2\"></span>eerde resul<span class=\"_ _2\"></span>taten die voorn<span class=\"_ _2\"></span>amelijk ve<span class=\"_ _2\"></span>rband h<span class=\"_ _2\"></span>oude<span class=\"_ _2\"></span>n met de h<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>waarde<span class=\"_ _2\"></span>ring van toeg<span class=\"_ _2\"></span>ezegde p<span class=\"_ _2\"></span>erson<span class=\"_ _2\"></span>eelsb<span class=\"_ _2\"></span>elo<span class=\"_ _2\"></span>ningen n<span class=\"_ _2\"></span>a tewerkstelling, de wins<span class=\"_ _2\"></span>ten en verliezen die voor<span class=\"_ _6\"></span>tkomen uit de o<span class=\"_ _2\"></span>mzet<span class=\"_ _2\"></span>ting van de jaar<span class=\"_ _2\"></span>rekening van buitenl<span class=\"_ _2\"></span>andse e<span class=\"_ _2\"></span>ntiteiten en de w<span class=\"_ _2\"></span>ijziginge<span class=\"_ _2\"></span>n in de re\u00eble wa<span class=\"_ _2\"></span>arde van he<span class=\"_ _2\"></span>dging<span class=\"_ _2\"></span>-i<span class=\"_ _2\"></span>nstrume<span class=\"_ _2\"></span>nten.De b<span class=\"_ _2\"></span>eweging<span class=\"_ _2\"></span>en van de overig<span class=\"_ _2\"></span>e niet-ge<span class=\"_ _2\"></span>realise<span class=\"_ _2\"></span>erde resu<span class=\"_ _2\"></span>ltaten zijn sam<span class=\"_ _2\"></span>eng<span class=\"_ _2\"></span>evat in onder<span class=\"_ _2\"></span>staan<span class=\"_ _2\"></span>de tab<span class=\"_ _2\"></span>el(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _1da\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _93\"> </span>202<span class=\"_ _2\"></span>1</span>Poste<span class=\"_ _2\"></span>n in ger<span class=\"_ _2\"></span>ealis<span class=\"_ _2\"></span>eer<span class=\"_ _2\"></span>de en nie<span class=\"_ _2\"></span>t-<span class=\"_ _2\"></span>ge<span class=\"_ _2\"></span>real<span class=\"_ _2\"></span>isee<span class=\"_ _2\"></span>rde re<span class=\"_ _2\"></span>sult<span class=\"_ _2\"></span>aten di<span class=\"_ _2\"></span>e late<span class=\"_ _2\"></span>r kunnen wo<span class=\"_ _2\"></span>rden 3.<span class=\"_ _2\"></span>559 <span class=\"_ _65\"> </span><span class=\"ls9c ws9a\">(<span class=\"_ _0\"></span>6.807)</span>geherclassificeerd naar de re<span class=\"_ _1a\"></span>sultatenrek<span class=\"_ _0\"></span>eningGec<span class=\"_ _2\"></span>umul<span class=\"_ _2\"></span>eerd<span class=\"_ _2\"></span>e omzet<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ings<span class=\"_ _2\"></span>rese<span class=\"_ _2\"></span>rves p<span class=\"_ _2\"></span>er 31 de<span class=\"_ _2\"></span>cem<span class=\"_ _2\"></span>ber <span class=\"_ _4d\"> </span>3<span class=\"_ _2\"></span>.559 <span class=\"_ _65\"> </span><span class=\"ls5b ws59\">(6<span class=\"_ _2\"></span>.<span class=\"_ _6\"></span>6<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>5)</span>Gec<span class=\"_ _2\"></span>umule<span class=\"_ _2\"></span>erde omzet<span class=\"_ _2\"></span>tings<span class=\"_ _2\"></span>reser<span class=\"_ _2\"></span>ve<span class=\"_ _2\"></span>s bij het b<span class=\"_ _2\"></span>egin van d<span class=\"_ _2\"></span>e peri<span class=\"_ _2\"></span>ode<span class=\"_ _1db\"> </span><span class=\"ls2 ws2\">(<span class=\"_ _0\"></span>6.655)<span class=\"_ _64\"> </span><span class=\"ls8e ws8c\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.4<span class=\"_ _2\"></span>59)</span></span>Wisse<span class=\"_ _2\"></span>lkoersversch<span class=\"_ _2\"></span>illen bij h<span class=\"_ _2\"></span>et omzet<span class=\"_ _2\"></span>ten van buitenl<span class=\"_ _2\"></span>andse a<span class=\"_ _2\"></span>ctivi<span class=\"_ _2\"></span>teiten<span class=\"_ _1dc\"> </span><span class=\"ls58 ws56\">10.2<span class=\"_ _2\"></span>14 <span class=\"_ _1b\"> </span></span>8.804 Gec<span class=\"_ _2\"></span>umul<span class=\"_ _2\"></span>eerd<span class=\"_ _2\"></span>e wijzi<span class=\"_ _2\"></span>ging<span class=\"_ _2\"></span>en in de r<span class=\"_ _2\"></span>e\u00ebl<span class=\"_ _2\"></span>e waard<span class=\"_ _2\"></span>e van hed<span class=\"_ _2\"></span>ging<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>inst<span class=\"_ _2\"></span>rume<span class=\"_ _2\"></span>nten p<span class=\"_ _2\"></span>er 31 de<span class=\"_ _2\"></span>cemb<span class=\"_ _2\"></span>er <span class=\"_ _120\"> </span>-<span class=\"_ _69\"> </span><span class=\"ls4f ws4d\">(<span class=\"_ _2\"></span>15<span class=\"_ _2\"></span>2)</span>Gec<span class=\"_ _2\"></span>umule<span class=\"_ _2\"></span>erde wijzigin<span class=\"_ _2\"></span>gen in d<span class=\"_ _2\"></span>e re\u00eble waa<span class=\"_ _2\"></span>rde van hed<span class=\"_ _2\"></span>ging<span class=\"_ _2\"></span>-in<span class=\"_ _2\"></span>strume<span class=\"_ _2\"></span>nten bij het b<span class=\"_ _2\"></span>egin van de p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de<span class=\"_ _163\"> </span><span class=\"ls69 ws67\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>52)<span class=\"_ _32\"> </span>(35<span class=\"_ _2\"></span>)</span>Wijziging<span class=\"_ _2\"></span>en in de re<span class=\"_ _2\"></span>\u00eble waard<span class=\"_ _2\"></span>e van hedgi<span class=\"_ _2\"></span>ng-<span class=\"_ _2\"></span>ins<span class=\"_ _2\"></span>trumenten tijd<span class=\"_ _2\"></span>ens de p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de<span class=\"_ _1dd\"> </span><span class=\"ls68 ws66\">152<span class=\"_ _2\"></span> <span class=\"_ _154\"> </span><span class=\"ls46 ws44\">(<span class=\"_ _2\"></span>117)</span></span>Poste<span class=\"_ _2\"></span>n in nie<span class=\"_ _2\"></span>t-<span class=\"_ _2\"></span>ger<span class=\"_ _2\"></span>ealis<span class=\"_ _2\"></span>eer<span class=\"_ _2\"></span>de res<span class=\"_ _2\"></span>ulta<span class=\"_ _2\"></span>ten die n<span class=\"_ _2\"></span>iet zul<span class=\"_ _2\"></span>len wor<span class=\"_ _2\"></span>den ge<span class=\"_ _2\"></span>her<span class=\"_ _2\"></span>clas<span class=\"_ _2\"></span>sifice<span class=\"_ _2\"></span>erd n<span class=\"_ _2\"></span>aar de 2<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>307 <span class=\"_ _87\"> </span><span class=\"ls89 ws87\">1<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span> </span>resultatenrek<span class=\"_ _0\"></span>eningWij<span class=\"_ _2\"></span>zigin<span class=\"_ _2\"></span>gen in u<span class=\"_ _2\"></span>itge<span class=\"_ _2\"></span>stel<span class=\"_ _2\"></span>de be<span class=\"_ _2\"></span>last<span class=\"_ _2\"></span>ing<span class=\"_ _2\"></span>en per 31 d<span class=\"_ _2\"></span>ece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r <span class=\"_ _1df\"> </span><span class=\"ls5b ws59\">(69<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>)<span class=\"_ _7c\"> </span><span class=\"ls51 ws4f\">(967<span class=\"_ _6\"></span>)</span></span>Wijziging<span class=\"_ _2\"></span>en in ui<span class=\"_ _2\"></span>tgestel<span class=\"_ _2\"></span>de be<span class=\"_ _2\"></span>lasting<span class=\"_ _2\"></span>en bij he<span class=\"_ _2\"></span>t beg<span class=\"_ _2\"></span>in van de per<span class=\"_ _2\"></span>iode<span class=\"_ _fe\"> </span><span class=\"ls69 ws67\">(967<span class=\"_ _2\"></span>)<span class=\"_ _8d\"> </span>(9<span class=\"_ _2\"></span>50<span class=\"_ _2\"></span>)</span>Wijziging<span class=\"_ _2\"></span>en in ui<span class=\"_ _2\"></span>tgestel<span class=\"_ _2\"></span>de be<span class=\"_ _2\"></span>lasting<span class=\"_ _2\"></span>en tijde<span class=\"_ _2\"></span>ns de pe<span class=\"_ _2\"></span>riod<span class=\"_ _2\"></span>e<span class=\"_ _1e0\"> </span><span class=\"ls56 ws54\">268<span class=\"_ _2\"></span> <span class=\"_ _154\"> </span><span class=\"ls46 ws44\">(17<span class=\"_ _2\"></span>)</span></span>Wij<span class=\"_ _2\"></span>zigin<span class=\"_ _2\"></span>gen in p<span class=\"_ _2\"></span>rovisie p<span class=\"_ _2\"></span>ens<span class=\"_ _2\"></span>ioenverpl<span class=\"_ _2\"></span>icht<span class=\"_ _2\"></span>inge<span class=\"_ _2\"></span>n per 31 d<span class=\"_ _2\"></span>ecem<span class=\"_ _2\"></span>ber<span class=\"_ _1e1\"> </span><span class=\"ls53 ws51\">3.<span class=\"_ _2\"></span>007 <span class=\"_ _86\"> </span><span class=\"ls89 ws87\">2<span class=\"_ _6\"></span>.9<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span> </span></span>Wijziging<span class=\"_ _2\"></span>en in provisi<span class=\"_ _2\"></span>e pens<span class=\"_ _2\"></span>ioenverp<span class=\"_ _2\"></span>lichting<span class=\"_ _2\"></span>en bij he<span class=\"_ _2\"></span>t beg<span class=\"_ _2\"></span>in van de pe<span class=\"_ _2\"></span>riod<span class=\"_ _2\"></span>e<span class=\"_ _188\"> </span><span class=\"ls53 ws51\">2.938 <span class=\"_ _89\"> </span>2.<span class=\"_ _2\"></span>813 </span>Wijziging<span class=\"_ _2\"></span>en in provisi<span class=\"_ _2\"></span>e pens<span class=\"_ _2\"></span>ioenverp<span class=\"_ _2\"></span>lichting<span class=\"_ _2\"></span>en tijde<span class=\"_ _2\"></span>ns de pe<span class=\"_ _2\"></span>riod<span class=\"_ _2\"></span>e<span class=\"_ _f9\"> </span><span class=\"ls6 ws6\">68<span class=\"_ _90\"> </span><span class=\"lsd wsd\">125<span class=\"_ _2\"></span> </span></span>T<span class=\"_ _0\"></span>otaal overige ni<span class=\"_ _2\"></span>et-<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>erea<span class=\"_ _2\"></span>lisee<span class=\"_ _2\"></span>rde re<span class=\"_ _2\"></span>sult<span class=\"_ _2\"></span>aten voor voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tgeze<span class=\"_ _2\"></span>tte b<span class=\"_ _2\"></span>edri<span class=\"_ _2\"></span>jfsa<span class=\"_ _2\"></span>ctiv<span class=\"_ _2\"></span>iteit<span class=\"_ _2\"></span>en per 31 de<span class=\"_ _2\"></span>cem<span class=\"_ _2\"></span>ber<span class=\"_ _85\"> </span><span class=\"lsac wsaa\">5.866<span class=\"_ _0\"></span> <span class=\"_ _65\"> </span><span class=\"lsb4 wsb2\">(4.<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>6)</span></span>T<span class=\"_ _0\"></span>otaal overig<span class=\"_ _2\"></span>e niet-<span class=\"_ _6\"></span>gere<span class=\"_ _2\"></span>alise<span class=\"_ _2\"></span>erde r<span class=\"_ _2\"></span>esul<span class=\"_ _2\"></span>tate<span class=\"_ _2\"></span>n voor st<span class=\"_ _2\"></span>opg<span class=\"_ _2\"></span>ezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>act<span class=\"_ _2\"></span>ivit<span class=\"_ _2\"></span>eiten p<span class=\"_ _2\"></span>er 31 de<span class=\"_ _2\"></span>cem<span class=\"_ _2\"></span>ber<span class=\"_ _6f\"> </span>-<span class=\"_ _98\"> </span><span class=\"ls5e ws5c\">(54.456)</span>KasstroomafdekkingHet on<span class=\"_ _2\"></span>ders<span class=\"_ _2\"></span>taand b<span class=\"_ _2\"></span>ewegin<span class=\"_ _2\"></span>gssch<span class=\"_ _2\"></span>ema ge<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t ee<span class=\"_ _2\"></span>n same<span class=\"_ _2\"></span>nvattin<span class=\"_ _2\"></span>g van de be<span class=\"_ _2\"></span>dragen d<span class=\"_ _2\"></span>ie opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en werde<span class=\"_ _2\"></span>n in de kasstro<span class=\"_ _2\"></span>om<span class=\"_ _2\"></span>-h<span class=\"_ _2\"></span>edge<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>res<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>ve en het d<span class=\"_ _2\"></span>eel da<span class=\"_ _2\"></span>t opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en werd in de res<span class=\"_ _2\"></span>ultatenrekening m<span class=\"_ _2\"></span>et betrek<span class=\"_ _2\"></span>king tot contra<span class=\"_ _2\"></span>cten die in dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2022 waren afgewik<span class=\"_ _2\"></span>keld. De in de resul<span class=\"_ _2\"></span>tatenrekening op<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>omen b<span class=\"_ _2\"></span>edra<span class=\"_ _2\"></span>gen werd<span class=\"_ _2\"></span>en voorge<span class=\"_ _2\"></span>steld als \u2018Ove<span class=\"_ _2\"></span>rige op<span class=\"_ _2\"></span>breng<span class=\"_ _2\"></span>sten\u2019 (z<span class=\"_ _1a\"></span>ie<span class=\"_ _0\"></span>T<span class=\"_ _24\"></span>oe<span class=\"_ _2\"></span>lichtin<span class=\"_ _2\"></span>g 7). Wij heb<span class=\"_ _2\"></span>ben ge<span class=\"_ _2\"></span>en op<span class=\"_ _2\"></span>en instr<span class=\"_ _2\"></span>umenten p<span class=\"_ _2\"></span>er eind d<span class=\"_ _2\"></span>ece<span class=\"_ _2\"></span>mber 2022 wege<span class=\"_ _2\"></span>ns de kle<span class=\"_ _2\"></span>inere bl<span class=\"_ _2\"></span>ootstellin<span class=\"_ _2\"></span>g van de groep a<span class=\"_ _2\"></span>an GBP<span class=\"_ _24\"></span>. (\u20ac duizend<span class=\"_ _2\"></span>en)<span class=\"_ _1e2\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _86\"> </span>2021</span>Kasstroomafdekking<span class=\"_ _9\"> </span><span class=\"ls0 ws0\">0 <span class=\"_ _93\"> </span><span class=\"ls4f ws4d\">(<span class=\"_ _2\"></span>152)</span></span>Openin<span class=\"_ _2\"></span>gsbalans<span class=\"_ _1e3\"> </span><span class=\"ls69 ws67\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>52)<span class=\"_ _160\"> </span>(3<span class=\"_ _2\"></span>5)</span>Bedra<span class=\"_ _2\"></span>gen op<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>omen in d<span class=\"_ _2\"></span>e 152<span class=\"_ _2\"></span> <span class=\"_ _e\"> </span><span class=\"lsd wsd\">(<span class=\"_ _2\"></span>195)</span>kasstr<span class=\"_ _0\"></span>oomafdekkingsreser<span class=\"_ _2\"></span>veIn de wins<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>- e<span class=\"_ _2\"></span>n verlies<span class=\"_ _2\"></span>rekening -   <span class=\"_ _84\"> </span><span class=\"ls5d ws5b\">78<span class=\"_ _2\"></span> </span>opgenomen bedragenT<span class=\"_ _0\"></span>oegezeg<span class=\"_ _2\"></span>de verpl<span class=\"_ _2\"></span>icht<span class=\"_ _2\"></span>inge<span class=\"_ _2\"></span>n uit ho<span class=\"_ _2\"></span>ofde van p<span class=\"_ _2\"></span>erso<span class=\"_ _2\"></span>nee<span class=\"_ _2\"></span>lDe gro<span class=\"_ _2\"></span>ep werk<span class=\"_ _2\"></span>t m<span class=\"_ _2\"></span>et toegezeg<span class=\"_ _2\"></span>de<span class=\"_ _2\"></span>-p<span class=\"_ _2\"></span>ensi<span class=\"_ _2\"></span>oenre<span class=\"_ _2\"></span>gelin<span class=\"_ _2\"></span>gen (DB)<span class=\"_ _0\"></span>. D<span class=\"_ _2\"></span>e wijzigin<span class=\"_ _2\"></span>gen in p<span class=\"_ _2\"></span>ensio<span class=\"_ _2\"></span>enverplic<span class=\"_ _2\"></span>htinge<span class=\"_ _2\"></span>n worden ver<span class=\"_ _2\"></span>werk<span class=\"_ _2\"></span>t in over<span class=\"_ _2\"></span>ige gere<span class=\"_ _2\"></span>alisee<span class=\"_ _2\"></span>rde en nie<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>erealise<span class=\"_ _2\"></span>erde resul<span class=\"_ _2\"></span>taten wannee<span class=\"_ _2\"></span>r de wijzigin<span class=\"_ _2\"></span>gen b<span class=\"_ _2\"></span>etrekkin<span class=\"_ _2\"></span>g hebb<span class=\"_ _2\"></span>en op een veran<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g in de ac<span class=\"_ _2\"></span>tuari\u00ebl<span class=\"_ _2\"></span>e aannam<span class=\"_ _2\"></span>es van het en<span class=\"_ _2\"></span>e jaar op het an<span class=\"_ _2\"></span>dere. In het verl<span class=\"_ _2\"></span>ede<span class=\"_ _2\"></span>n hebb<span class=\"_ _2\"></span>en vers<span class=\"_ _2\"></span>chille<span class=\"_ _2\"></span>nde verzekerin<span class=\"_ _2\"></span>gsmaatsc<span class=\"_ _2\"></span>happ<span class=\"_ _2\"></span>ijen be<span class=\"_ _2\"></span>slist o<span class=\"_ _2\"></span>m de technisc<span class=\"_ _2\"></span>he intrest<span class=\"_ _2\"></span>voe<span class=\"_ _2\"></span>t op groep<span class=\"_ _2\"></span>sverzekering<span class=\"_ _2\"></span>scontra<span class=\"_ _2\"></span>cten te vermind<span class=\"_ _2\"></span>eren tot een ni<span class=\"_ _2\"></span>veau dat lag<span class=\"_ _2\"></span>er lag d<span class=\"_ _2\"></span>an het minimumre<span class=\"_ _2\"></span>ndem<span class=\"_ _2\"></span>ent dat g<span class=\"_ _2\"></span>ewaarbo<span class=\"_ _2\"></span>rgd werd do<span class=\"_ _2\"></span>or de wet voor Bel<span class=\"_ _2\"></span>gisch<span class=\"_ _2\"></span>e toegezegd<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>-bi<span class=\"_ _2\"></span>jdrage<span class=\"_ _2\"></span>regeli<span class=\"_ _2\"></span>ngen (D<span class=\"_ _2\"></span>C)<span class=\"_ _0\"></span>. Omd<span class=\"_ _2\"></span>at de werkgever de wet<span class=\"_ _2\"></span>telijke minimumo<span class=\"_ _2\"></span>pbren<span class=\"_ _2\"></span>gst van deze regelin<span class=\"_ _2\"></span>gen mo<span class=\"_ _2\"></span>et garan<span class=\"_ _2\"></span>deren, word<span class=\"_ _2\"></span>en niet all<span class=\"_ _2\"></span>e actuar<span class=\"_ _2\"></span>i\u00eble en b<span class=\"_ _2\"></span>ele<span class=\"_ _2\"></span>ggin<span class=\"_ _2\"></span>gsrisic<span class=\"_ _2\"></span>o\u2019<span class=\"_ _0\"></span>s met be<span class=\"_ _2\"></span>trekkin<span class=\"_ _2\"></span>g tot deze rege<span class=\"_ _2\"></span>lingen overg<span class=\"_ _2\"></span>edrag<span class=\"_ _2\"></span>en naar d<span class=\"_ _2\"></span>e verzekering<span class=\"_ _2\"></span>smaatsc<span class=\"_ _2\"></span>happi<span class=\"_ _2\"></span>j of het p<span class=\"_ _2\"></span>ensio<span class=\"_ _2\"></span>enfonds di<span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>d<span class=\"_ _2\"></span>at deze regelin<span class=\"_ _2\"></span>gen b<span class=\"_ _2\"></span>ehee<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t. Daarom vol<span class=\"_ _2\"></span>doe<span class=\"_ _2\"></span>n deze regelin<span class=\"_ _2\"></span>gen niet a<span class=\"_ _2\"></span>an de defin<span class=\"_ _2\"></span>itie van toegezeg<span class=\"_ _2\"></span>de<span class=\"_ _2\"></span>-b<span class=\"_ _2\"></span>ijdrage<span class=\"_ _2\"></span>rege<span class=\"_ _2\"></span>lingen (D<span class=\"_ _2\"></span>C) volgens IFRS en zouden d<span class=\"_ _2\"></span>eze standaard m<span class=\"_ _2\"></span>oeten ge<span class=\"_ _2\"></span>classi<span class=\"_ _2\"></span>fice<span class=\"_ _2\"></span>erd worde<span class=\"_ _2\"></span>n als toegezeg<span class=\"_ _2\"></span>de<span class=\"_ _2\"></span>-p<span class=\"_ _2\"></span>ensi<span class=\"_ _2\"></span>oenre<span class=\"_ _2\"></span>geling<span class=\"_ _2\"></span>en (DB). Zie T<span class=\"_ _24\"></span>oe<span class=\"_ _2\"></span>lichting 27 voor me<span class=\"_ _2\"></span>er inform<span class=\"_ _2\"></span>atie.De verp<span class=\"_ _2\"></span>lichtin<span class=\"_ _2\"></span>g werd gewaarde<span class=\"_ _2\"></span>erd met b<span class=\"_ _2\"></span>ehulp van e<span class=\"_ _2\"></span>en disco<span class=\"_ _2\"></span>nteringsvoe<span class=\"_ _2\"></span>t van 3,5% v<span class=\"_ _1a\"></span>oor 2022 en 0,80% vo<span class=\"_ _2\"></span>or 2021.Uitgestelde bela<span class=\"_ _1a\"></span>stingenDe veran<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen in de p<span class=\"_ _2\"></span>ensio<span class=\"_ _2\"></span>enverpli<span class=\"_ _2\"></span>chtinge<span class=\"_ _2\"></span>n be\u00efnvl<span class=\"_ _2\"></span>oed<span class=\"_ _2\"></span>en ook d<span class=\"_ _2\"></span>e uitge<span class=\"_ _2\"></span>stelde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingen. Wanne<span class=\"_ _2\"></span>er de veran<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen in pen<span class=\"_ _2\"></span>sioenverp<span class=\"_ _2\"></span>lichtin<span class=\"_ _2\"></span>gen word<span class=\"_ _2\"></span>en opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en via de Over<span class=\"_ _2\"></span>ige niet-<span class=\"_ _2\"></span>gereali<span class=\"_ _2\"></span>seerd<span class=\"_ _2\"></span>e result<span class=\"_ _2\"></span>aten, wordt de gerel<span class=\"_ _2\"></span>ateerde ui<span class=\"_ _2\"></span>tgestel<span class=\"_ _2\"></span>de be<span class=\"_ _2\"></span>lasting even<span class=\"_ _2\"></span>eens op<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>omen i<span class=\"_ _2\"></span>n de Over<span class=\"_ _2\"></span>ige niet-<span class=\"_ _2\"></span>gereali<span class=\"_ _2\"></span>seerd<span class=\"_ _2\"></span>e result<span class=\"_ _2\"></span>aten.T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 20<span class=\"_ _0\"></span>. Overged<span class=\"_ _0\"></span>ragen r<span class=\"_ _1a\"></span>esult<span class=\"_ _0\"></span>ate<span class=\"_ _0\"></span>nPer 1 jan<span class=\"_ _2\"></span>uari voor vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tgeze<span class=\"_ _2\"></span>tt<span class=\"_ _2\"></span>e bed<span class=\"_ _2\"></span>rijfs<span class=\"_ _2\"></span>acti<span class=\"_ _2\"></span>vite<span class=\"_ _2\"></span>iten<span class=\"_ _131\"> </span><span class=\"ls63 ws61\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.14<span class=\"_ _2\"></span>0)<span class=\"_ _11b\"> </span><span class=\"ls9c ws9a\">1.37<span class=\"_ _0\"></span>3 </span></span>Wijziging i<span class=\"_ _2\"></span>n conso<span class=\"_ _2\"></span>lidatiek<span class=\"_ _2\"></span>ring<span class=\"_ _1e4\"> </span><span class=\"ls5b ws59\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>62.7<span class=\"_ _6\"></span>70)<span class=\"_ _ba\"> </span></span>-In eigen<span class=\"_ _0\"></span>vermogensinstr<span class=\"_ _1a\"></span>ument<span class=\"_ _0\"></span>en afgewikk<span class=\"_ _0\"></span>elde, op aa<span class=\"_ _1a\"></span>ndelen gebaseerde<span class=\"_ _0\"></span> b<span class=\"_ _2\"></span>etali<span class=\"_ _0\"></span>ngsregelingen<span class=\"_ _67\"> </span><span class=\"ls69 ws67\">(<span class=\"_ _6\"></span>12)<span class=\"_ _1aa\"> </span><span class=\"ls53 ws51\">13</span></span>Winst / (verli<span class=\"_ _2\"></span>es) voor het jaar toe<span class=\"_ _2\"></span>rekenbaar aan h<span class=\"_ _2\"></span>oude<span class=\"_ _2\"></span>rs van eige<span class=\"_ _2\"></span>nvermog<span class=\"_ _2\"></span>ensinstr<span class=\"_ _2\"></span>umenten<span class=\"_ _43\"> </span><span class=\"ls57 ws55\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>3.<span class=\"_ _2\"></span>287<span class=\"_ _2\"></span>)<span class=\"_ _43\"> </span><span class=\"ls5b ws59\">(<span class=\"_ _6\"></span>16<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>526)</span></span>Per 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er<span class=\"_ _1e5\"> </span><span class=\"ls4e ws4c\">(191<span class=\"_ _2\"></span>.208)<span class=\"_ _13c\"> </span><span class=\"ls63 ws61\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.14<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>)</span></span>1 De w<span class=\"_ _2\"></span>ijzi<span class=\"_ _2\"></span>gin<span class=\"_ _2\"></span>g in co<span class=\"_ _2\"></span>nso<span class=\"_ _2\"></span>lid<span class=\"_ _2\"></span>atie<span class=\"_ _2\"></span>kri<span class=\"_ _2\"></span>ng we<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>spi<span class=\"_ _2\"></span>ege<span class=\"_ _2\"></span>lt d<span class=\"_ _2\"></span>e over<span class=\"_ _2\"></span>dra<span class=\"_ _2\"></span>cht va<span class=\"_ _2\"></span>n de el<span class=\"_ _2\"></span>em<span class=\"_ _2\"></span>ente<span class=\"_ _2\"></span>n van de  n<span class=\"_ _2\"></span>iet-<span class=\"_ _2\"></span>ge<span class=\"_ _2\"></span>rea<span class=\"_ _2\"></span>lise<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>de re<span class=\"_ _2\"></span>sul<span class=\"_ _2\"></span>taten u<span class=\"_ _2\"></span>it sto<span class=\"_ _2\"></span>pg<span class=\"_ _2\"></span>ezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>dri<span class=\"_ _2\"></span>jf<span class=\"_ _2\"></span>sac<span class=\"_ _2\"></span>tivi<span class=\"_ _2\"></span>tei<span class=\"_ _2\"></span>ten na<span class=\"_ _2\"></span>ar de O<span class=\"_ _2\"></span>ver<span class=\"_ _2\"></span>ged<span class=\"_ _2\"></span>rag<span class=\"_ _2\"></span>en re<span class=\"_ _2\"></span>sul<span class=\"_ _2\"></span>tate<span class=\"_ _2\"></span>n van de gro<span class=\"_ _2\"></span>ep op d<span class=\"_ _2\"></span>e dat<span class=\"_ _2\"></span>um van vo<span class=\"_ _2\"></span>lto<span class=\"_ _2\"></span>oii<span class=\"_ _2\"></span>ng van d<span class=\"_ _2\"></span>e de<span class=\"_ _2\"></span>sinve<span class=\"_ _2\"></span>ste<span class=\"_ _2\"></span>ring<span class=\"_ _2\"></span>, zon<span class=\"_ _2\"></span>der va<span class=\"_ _2\"></span>lut<span class=\"_ _2\"></span>aom<span class=\"_ _2\"></span>zet<span class=\"_ _2\"></span>ting<span class=\"_ _2\"></span>saa<span class=\"_ _2\"></span>npa<span class=\"_ _2\"></span>ssin<span class=\"_ _2\"></span>ge<span class=\"_ _2\"></span>n die w<span class=\"_ _2\"></span>ord<span class=\"_ _2\"></span>en ge<span class=\"_ _2\"></span>rec<span class=\"_ _2\"></span>ycle<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>d via d<span class=\"_ _2\"></span>e wins<span class=\"_ _2\"></span>t-e<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>ve<span class=\"_ _2\"></span>rlie<span class=\"_ _2\"></span>sre<span class=\"_ _2\"></span>keni<span class=\"_ _2\"></span>ngDe overdrag<span class=\"_ _2\"></span>en resul<span class=\"_ _2\"></span>taten mog<span class=\"_ _2\"></span>en ond<span class=\"_ _2\"></span>er de aan<span class=\"_ _2\"></span>dee<span class=\"_ _2\"></span>lhoud<span class=\"_ _2\"></span>ers verde<span class=\"_ _2\"></span>eld word<span class=\"_ _2\"></span>en bij b<span class=\"_ _2\"></span>esliss<span class=\"_ _2\"></span>ing van een al<span class=\"_ _2\"></span>gem<span class=\"_ _2\"></span>ene aand<span class=\"_ _2\"></span>eelho<span class=\"_ _2\"></span>uder<span class=\"_ _2\"></span>svergade<span class=\"_ _2\"></span>ring, rekening h<span class=\"_ _2\"></span>oude<span class=\"_ _2\"></span>nd met d<span class=\"_ _2\"></span>e bep<span class=\"_ _2\"></span>erk<span class=\"_ _2\"></span>ingen zoals g<span class=\"_ _2\"></span>edefi<span class=\"_ _2\"></span>nieerd in d<span class=\"_ _2\"></span>e Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Debt Facili<span class=\"_ _2\"></span>ties en de be<span class=\"_ _2\"></span>per<span class=\"_ _2\"></span>kinge<span class=\"_ _2\"></span>n opg<span class=\"_ _2\"></span>ele<span class=\"_ _2\"></span>gd doo<span class=\"_ _2\"></span>r de wet.T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 21. Sen<span class=\"_ _0\"></span>ior Secu<span class=\"_ _1a\"></span>red No<span class=\"_ _0\"></span>tes(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _1e6\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _134\"> </span>2021</span>T<span class=\"_ _0\"></span>otaal S<span class=\"_ _2\"></span>enio<span class=\"_ _2\"></span>r Secu<span class=\"_ _2\"></span>red N<span class=\"_ _2\"></span>otes voo<span class=\"_ _2\"></span>r 132<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>355 <span class=\"_ _124\"> </span><span class=\"ls5e ws5c\">240.458<span class=\"_ _0\"></span> <span class=\"_ _2\"></span></span>voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenLanglopend deel<span class=\"_ _4a\"> </span><span class=\"lsa1 ws9f\">1<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>0<span class=\"_ _6\"></span>.74<span class=\"_ _6\"></span>5<span class=\"_ _2\"></span> <span class=\"_ _194\"> </span>2<span class=\"_ _6\"></span>3<span class=\"_ _2\"></span>3<span class=\"_ _6\"></span>.<span class=\"_ _2\"></span>74<span class=\"_ _6\"></span>4<span class=\"_ _2\"></span> <span class=\"_ _0\"></span></span>Waarvan: brutoschuld<span class=\"_ _177\"> </span><span class=\"ls53 ws51\">132.489 <span class=\"_ _65\"> </span><span class=\"ls4c ws4a\">234<span class=\"_ _0\"></span>.657 </span></span>Waar<span class=\"_ _2\"></span>van: geactivee<span class=\"_ _2\"></span>rde (<span class=\"_ _6\"></span>1<span class=\"_ _6\"></span>.<span class=\"_ _2\"></span>74<span class=\"_ _6\"></span>4<span class=\"_ _2\"></span>)<span class=\"_ _11e\"> </span><span class=\"ls69 ws67\">(9<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>3)</span>financieringsk<span class=\"_ _1a\"></span>ostenK<span class=\"_ _0\"></span>or<span class=\"_ _2\"></span>tlopend deel<span class=\"_ _5b\"> </span><span class=\"ls51 ws4f\">1.<span class=\"_ _2\"></span>61<span class=\"_ _2\"></span>1 <span class=\"_ _12c\"> </span><span class=\"ls50 ws4e\">6<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>14<span class=\"_ _2\"></span> </span></span>Waar<span class=\"_ _2\"></span>van: opgeb<span class=\"_ _2\"></span>ouwde in<span class=\"_ _2\"></span>tresten<span class=\"_ _e5\"> </span><span class=\"ls44 ws42\">3.355<span class=\"_ _32\"> </span><span class=\"ls5a ws58\">7.<span class=\"_ _6\"></span>1<span class=\"_ _6\"></span>6<span class=\"_ _2\"></span>9</span></span>Waar<span class=\"_ _2\"></span>van: geactivee<span class=\"_ _2\"></span>rde (<span class=\"_ _6\"></span>1<span class=\"_ _6\"></span>.<span class=\"_ _2\"></span>74<span class=\"_ _6\"></span>4<span class=\"_ _2\"></span>)<span class=\"_ _7e\"> </span><span class=\"lsb1 wsaf\">(4<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>)</span>financieringsk<span class=\"_ _1a\"></span>ostenOp 3 aug<span class=\"_ _2\"></span>ustus 2015 heef<span class=\"_ _6\"></span>t Belysse I<span class=\"_ _2\"></span>ssuer S.<span class=\"_ _2\"></span>\u00e0 r<span class=\"_ _0\"></span>.l. (voorhee<span class=\"_ _2\"></span>n LSF9 Balta Issu<span class=\"_ _2\"></span>er S.\u00e0 r<span class=\"_ _0\"></span>.l.) een totaalbed<span class=\"_ _2\"></span>rag van \u20ac 290,0 miljoen u<span class=\"_ _2\"></span>itge<span class=\"_ _2\"></span>geven aan Se<span class=\"_ _2\"></span>nior Se<span class=\"_ _2\"></span>cured No<span class=\"_ _2\"></span>tes met ee<span class=\"_ _2\"></span>n intrest<span class=\"_ _2\"></span>voe<span class=\"_ _2\"></span>t van 7<span class=\"_ _24\"></span>,75<span class=\"_ _0\"></span>% als o<span class=\"_ _2\"></span>nderd<span class=\"_ _2\"></span>eel van de financ<span class=\"_ _2\"></span>iering van d<span class=\"_ _2\"></span>e overname van Bal<span class=\"_ _2\"></span>ta Fina<span class=\"_ _2\"></span>nce S.\u00e0 r<span class=\"_ _0\"></span>.l. en haar d<span class=\"_ _2\"></span>ochteron<span class=\"_ _2\"></span>dern<span class=\"_ _2\"></span>eming<span class=\"_ _2\"></span>en. De ver<span class=\"_ _6\"></span>valdatum van de Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes was 15 sep<span class=\"_ _2\"></span>tember 2022. In juni, juli en aug<span class=\"_ _2\"></span>ustus 2017 heef<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>e groep e<span class=\"_ _2\"></span>en ge<span class=\"_ _2\"></span>deel<span class=\"_ _2\"></span>telijke terugb<span class=\"_ _2\"></span>etaling ui<span class=\"_ _2\"></span>tgevoe<span class=\"_ _2\"></span>rd van in totaal \u20ac 55,1 miljoen. De gro<span class=\"_ _2\"></span>ep kondigde o<span class=\"_ _2\"></span>p 2 febru<span class=\"_ _2\"></span>ari 2021 aan dat ze een overeenkomst h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t g<span class=\"_ _2\"></span>esloten met o<span class=\"_ _2\"></span>bliga<span class=\"_ _2\"></span>tiehou<span class=\"_ _2\"></span>ders di<span class=\"_ _2\"></span>e ca. 52% ver<span class=\"_ _2\"></span>tege<span class=\"_ _2\"></span>nwoordig<span class=\"_ _2\"></span>en van de totale ho<span class=\"_ _2\"></span>ofdsom van de 7<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>75% Senior Se<span class=\"_ _2\"></span>cured N<span class=\"_ _2\"></span>otes met ver<span class=\"_ _2\"></span>vald<span class=\"_ _2\"></span>ag in 2022 (de \u2018Bes<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e Notes\u2019), uitge<span class=\"_ _2\"></span>geven doo<span class=\"_ _2\"></span>r LSF9 Balta Issue<span class=\"_ _2\"></span>r S.\u00e0 r<span class=\"_ _0\"></span>.l. (de \u2018Emit<span class=\"_ _2\"></span>tent<span class=\"_ _2\"></span>\u2019) om hun Bes<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e Notes op te nem<span class=\"_ _2\"></span>en in een ruilb<span class=\"_ _2\"></span>od (het \u2018<span class=\"_ _2\"></span>Ruilbo<span class=\"_ _2\"></span>d\u2019) voor ni<span class=\"_ _2\"></span>euwe Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes met ver<span class=\"_ _2\"></span>val<span class=\"_ _2\"></span>dag 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 202<span class=\"_ _0\"></span>4 (de \u2018Nie<span class=\"_ _2\"></span>uwe Notes\u2019), om te stemmen voo<span class=\"_ _2\"></span>r bep<span class=\"_ _2\"></span>aalde w<span class=\"_ _2\"></span>ijziginge<span class=\"_ _2\"></span>n aan de voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>waarden van de Bes<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e Notes en de in<span class=\"_ _2\"></span>denture die d<span class=\"_ _2\"></span>e Best<span class=\"_ _2\"></span>aande Notes reg<span class=\"_ _2\"></span>elt (de \u2018Bes<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e Inde<span class=\"_ _2\"></span>nture\u2019) door mi<span class=\"_ _2\"></span>ddel van e<span class=\"_ _2\"></span>en verzo<span class=\"_ _2\"></span>ek om toelatin<span class=\"_ _2\"></span>g (\u2018V<span class=\"_ _1a\"></span>er<span class=\"_ _2\"></span>zoek om T<span class=\"_ _0\"></span>oelatin<span class=\"_ _2\"></span>g\u2019) en om he<span class=\"_ _2\"></span>t be<span class=\"_ _2\"></span>gin te onder<span class=\"_ _2\"></span>steunen van ee<span class=\"_ _2\"></span>n plan van re<span class=\"_ _2\"></span>geling (h<span class=\"_ _2\"></span>et \u2018Plan\u2019) krach<span class=\"_ _2\"></span>tens Deel 26 van de Br<span class=\"_ _2\"></span>itse Co<span class=\"_ _2\"></span>mpanie<span class=\"_ _2\"></span>s Act 2006 of een an<span class=\"_ _2\"></span>aloo<span class=\"_ _2\"></span>g wet<span class=\"_ _2\"></span>telijk proc<span class=\"_ _2\"></span>es in he<span class=\"_ _2\"></span>t V<span class=\"_ _0\"></span>ereni<span class=\"_ _2\"></span>gd Koninkrijk (het \u2018V<span class=\"_ _1a\"></span>er<span class=\"_ _2\"></span>zoek om ee<span class=\"_ _2\"></span>n Plan\u2019).Op 3 ma<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>t 2021 was de groe<span class=\"_ _2\"></span>p verheu<span class=\"_ _2\"></span>gd te kunnen aankondig<span class=\"_ _2\"></span>en dat ze voldo<span class=\"_ _2\"></span>end<span class=\"_ _2\"></span>e steun heef<span class=\"_ _6\"></span>t ont<span class=\"_ _2\"></span>vange<span class=\"_ _2\"></span>n voor he<span class=\"_ _2\"></span>t Ruilbod o<span class=\"_ _2\"></span>m het te imple<span class=\"_ _2\"></span>menteren zond<span class=\"_ _2\"></span>er ee<span class=\"_ _2\"></span>n plan van re<span class=\"_ _2\"></span>geling te mo<span class=\"_ _2\"></span>eten toepass<span class=\"_ _2\"></span>en. In aan<span class=\"_ _2\"></span>merk<span class=\"_ _2\"></span>ing komende h<span class=\"_ _2\"></span>oude<span class=\"_ _2\"></span>rs van de Bes<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e Notes had<span class=\"_ _2\"></span>den op geld<span class=\"_ _2\"></span>ige wijze \u20ac 233.06<span class=\"_ _0\"></span>1.<span class=\"_ _2\"></span>300 op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men (en niet op g<span class=\"_ _2\"></span>eldig<span class=\"_ _2\"></span>e wijze terugge<span class=\"_ _2\"></span>trokken<span class=\"_ _0\"></span>) in d<span class=\"_ _2\"></span>e totale hoofds<span class=\"_ _2\"></span>om (goed voo<span class=\"_ _2\"></span>r 99<span class=\"_ _0\"></span>,22%) om hun Besta<span class=\"_ _2\"></span>ande N<span class=\"_ _2\"></span>otes om te ruilen voo<span class=\"_ _2\"></span>r nieuwe Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes met ver<span class=\"_ _6\"></span>valdag 31 dec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 202<span class=\"_ _0\"></span>4 (de \u2018Nieuwe N<span class=\"_ _2\"></span>otes\u2019) of cash en te stemme<span class=\"_ _2\"></span>n voor be<span class=\"_ _2\"></span>paal<span class=\"_ _2\"></span>de wijziging<span class=\"_ _2\"></span>en aan d<span class=\"_ _2\"></span>e voor<span class=\"_ _2\"></span>waarde<span class=\"_ _2\"></span>n van de Bes<span class=\"_ _2\"></span>taande N<span class=\"_ _2\"></span>otes en de Be<span class=\"_ _2\"></span>staan<span class=\"_ _2\"></span>de Ind<span class=\"_ _2\"></span>enture doo<span class=\"_ _2\"></span>r midd<span class=\"_ _2\"></span>el van het V<span class=\"_ _1a\"></span>er<span class=\"_ _2\"></span>zoek om T<span class=\"_ _0\"></span>oelating<span class=\"_ _2\"></span>. Bijgevolg we<span class=\"_ _2\"></span>rd de Europese Sup<span class=\"_ _2\"></span>er Se<span class=\"_ _2\"></span>nior Revolving C<span class=\"_ _2\"></span>redit Facil<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y van \u20ac 61 miljoen verde<span class=\"_ _2\"></span>r verlen<span class=\"_ _2\"></span>gd tot 30 juni 2024<span class=\"_ _1a\"></span>.De intres<span class=\"_ _2\"></span>ten op de Sen<span class=\"_ _2\"></span>ior Sec<span class=\"_ _2\"></span>ured Notes b<span class=\"_ _2\"></span>edrag<span class=\"_ _2\"></span>en 7<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>75% per j<span class=\"_ _2\"></span>aar en zijn hal<span class=\"_ _2\"></span>fjaa<span class=\"_ _2\"></span>rlijks beta<span class=\"_ _2\"></span>albaar o<span class=\"_ _2\"></span>p 15 maar<span class=\"_ _6\"></span>t en 15 septemb<span class=\"_ _2\"></span>er van elk jaa<span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>, te beginne<span class=\"_ _2\"></span>n op 15 ma<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>t 2016. Als onde<span class=\"_ _2\"></span>rdeel van d<span class=\"_ _2\"></span>e boveng<span class=\"_ _2\"></span>enoe<span class=\"_ _2\"></span>mde verl<span class=\"_ _2\"></span>engin<span class=\"_ _2\"></span>g werd een PIK<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>rente van 1% per jaar toe<span class=\"_ _2\"></span>gevoe<span class=\"_ _2\"></span>gd.Op 4 apr<span class=\"_ _2\"></span>il 2022 heef<span class=\"_ _6\"></span>t de Emit<span class=\"_ _2\"></span>tent ee<span class=\"_ _2\"></span>n inschri<span class=\"_ _2\"></span>jvings<span class=\"_ _2\"></span>aanb<span class=\"_ _2\"></span>od en ee<span class=\"_ _2\"></span>n toelatingsver<span class=\"_ _2\"></span>zoek g<span class=\"_ _2\"></span>edaa<span class=\"_ _2\"></span>n met be<span class=\"_ _2\"></span>trekkin<span class=\"_ _2\"></span>g tot zijn op dat og<span class=\"_ _2\"></span>enblik u<span class=\"_ _2\"></span>itsta<span class=\"_ _2\"></span>ande \u20ac 234.027<span class=\"_ _0\"></span>.888 in hoofdsom van de Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes, sam<span class=\"_ _2\"></span>en met e<span class=\"_ _2\"></span>en geli<span class=\"_ _2\"></span>jk<span class=\"_ _2\"></span>tijdig<span class=\"_ _2\"></span>e private plaa<span class=\"_ _2\"></span>tsing van de Sen<span class=\"_ _2\"></span>ior Sec<span class=\"_ _2\"></span>ured Notes aa<span class=\"_ _2\"></span>n een b<span class=\"_ _2\"></span>esta<span class=\"_ _2\"></span>ande obli<span class=\"_ _2\"></span>gatieho<span class=\"_ _2\"></span>uder<span class=\"_ _0\"></span>. M<span class=\"_ _2\"></span>eer dan 9<span class=\"_ _2\"></span>0% van de hou<span class=\"_ _2\"></span>ders van d<span class=\"_ _2\"></span>e hoofdb<span class=\"_ _2\"></span>edra<span class=\"_ _2\"></span>gen van de No<span class=\"_ _2\"></span>tes heef<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>eel<span class=\"_ _2\"></span>genom<span class=\"_ _2\"></span>en aan h<span class=\"_ _2\"></span>et inschr<span class=\"_ _2\"></span>ijvin<span class=\"_ _2\"></span>gsaanb<span class=\"_ _2\"></span>od en h<span class=\"_ _2\"></span>et toelating<span class=\"_ _2\"></span>sverzoe<span class=\"_ _2\"></span>k, wat hee<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>t gele<span class=\"_ _2\"></span>id tot een nieuwe fi<span class=\"_ _2\"></span>nanci<span class=\"_ _2\"></span>ering voo<span class=\"_ _2\"></span>r een totaalb<span class=\"_ _2\"></span>edrag van \u20ac 130 miljoen van d<span class=\"_ _2\"></span>e Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes, met in<span class=\"_ _2\"></span>beg<span class=\"_ _2\"></span>rip van de Seni<span class=\"_ _2\"></span>or Secure<span class=\"_ _2\"></span>d Notes ui<span class=\"_ _2\"></span>tgegeven i<span class=\"_ _2\"></span>n het kade<span class=\"_ _2\"></span>r van de private pla<span class=\"_ _2\"></span>atsing en d<span class=\"_ _2\"></span>e hierna ve<span class=\"_ _2\"></span>rmel<span class=\"_ _2\"></span>de wijzigin<span class=\"_ _2\"></span>gen.In het kad<span class=\"_ _2\"></span>er van het ins<span class=\"_ _2\"></span>chrijv<span class=\"_ _2\"></span>ingsa<span class=\"_ _2\"></span>anbo<span class=\"_ _2\"></span>d en het toelating<span class=\"_ _2\"></span>sverzoe<span class=\"_ _2\"></span>k heef<span class=\"_ _6\"></span>t de Emit<span class=\"_ _2\"></span>tent ook b<span class=\"_ _2\"></span>epa<span class=\"_ _2\"></span>alde wijziging<span class=\"_ _2\"></span>en aan<span class=\"_ _2\"></span>gebra<span class=\"_ _2\"></span>cht aan d<span class=\"_ _2\"></span>e Inden<span class=\"_ _2\"></span>ture, onder m<span class=\"_ _2\"></span>eer h<span class=\"_ _2\"></span>et verlag<span class=\"_ _2\"></span>en van de a\ufb02o<span class=\"_ _2\"></span>ssingsp<span class=\"_ _2\"></span>rijs van de Se<span class=\"_ _2\"></span>nior Se<span class=\"_ _2\"></span>cured No<span class=\"_ _2\"></span>tes gedu<span class=\"_ _2\"></span>rende d<span class=\"_ _2\"></span>e peri<span class=\"_ _2\"></span>ode op of n<span class=\"_ _2\"></span>a 15 maar<span class=\"_ _6\"></span>t 2023 t<span class=\"_ _0\"></span>ot (maar met uitslu<span class=\"_ _2\"></span>iting van) de datum van a\ufb02oss<span class=\"_ _2\"></span>ing, tot 100% van d<span class=\"_ _2\"></span>e hoofds<span class=\"_ _2\"></span>om daar<span class=\"_ _2\"></span>van p<span class=\"_ _2\"></span>lus op<span class=\"_ _2\"></span>gebo<span class=\"_ _2\"></span>uwde en o<span class=\"_ _2\"></span>nbeta<span class=\"_ _2\"></span>alde intre<span class=\"_ _2\"></span>st en Aanvulle<span class=\"_ _2\"></span>nde Be<span class=\"_ _2\"></span>drage<span class=\"_ _2\"></span>n.De kosten die verb<span class=\"_ _2\"></span>onde<span class=\"_ _2\"></span>n zijn aan de ui<span class=\"_ _2\"></span>tgif<span class=\"_ _6\"></span>te van Senior Secure<span class=\"_ _2\"></span>d Notes werde<span class=\"_ _2\"></span>n opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en in de b<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>e en worden afg<span class=\"_ _2\"></span>esch<span class=\"_ _2\"></span>reven in de winst-e<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>verlies<span class=\"_ _2\"></span>rekening over de pe<span class=\"_ _2\"></span>riod<span class=\"_ _2\"></span>e van de schul<span class=\"_ _2\"></span>d in overeens<span class=\"_ _2\"></span>temming met d<span class=\"_ _2\"></span>e ef<span class=\"_ _2\"></span>fecti<span class=\"_ _2\"></span>eve-<span class=\"_ _2\"></span>rentemeth<span class=\"_ _2\"></span>ode. Hi<span class=\"_ _2\"></span>erui<span class=\"_ _2\"></span>t volgt da<span class=\"_ _2\"></span>t het be<span class=\"_ _2\"></span>drag van geac<span class=\"_ _2\"></span>tiveerde fi<span class=\"_ _2\"></span>nanci<span class=\"_ _2\"></span>erings<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>osten ui<span class=\"_ _2\"></span>tgeg<span class=\"_ _2\"></span>even geduren<span class=\"_ _2\"></span>de 2022 gelijk is a<span class=\"_ _2\"></span>an \u20ac 2,8 miljoe<span class=\"_ _2\"></span>n. Dat b<span class=\"_ _2\"></span>edrag is grotend<span class=\"_ _2\"></span>eels toe te schrijven a<span class=\"_ _2\"></span>an de ee<span class=\"_ _2\"></span>nmalig<span class=\"_ _2\"></span>e opnam<span class=\"_ _2\"></span>e in de wins<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>n-verlies<span class=\"_ _2\"></span>rekening van de res<span class=\"_ _2\"></span>terende ge<span class=\"_ _2\"></span>activee<span class=\"_ _2\"></span>rde kosten op de vro<span class=\"_ _2\"></span>egere S<span class=\"_ _2\"></span>enior Se<span class=\"_ _2\"></span>cured N<span class=\"_ _2\"></span>otes die ver<span class=\"_ _2\"></span>vallen in 2024 (\u20ac 1,3 miljoen)<span class=\"_ _1a\"></span>, ter<span class=\"_ _2\"></span>wijl een b<span class=\"_ _2\"></span>edra<span class=\"_ _2\"></span>g van \u20ac 5,1 miljoen aan financ<span class=\"_ _2\"></span>iering<span class=\"_ _2\"></span>skosten werd geac<span class=\"_ _2\"></span>tiveerd me<span class=\"_ _2\"></span>t betrek<span class=\"_ _2\"></span>king tot  de her<span class=\"_ _2\"></span>zien<span class=\"_ _2\"></span>e Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes.Het kor<span class=\"_ _2\"></span>tlop<span class=\"_ _2\"></span>end<span class=\"_ _2\"></span>e deel van d<span class=\"_ _2\"></span>e schul<span class=\"_ _2\"></span>d verbon<span class=\"_ _2\"></span>den aa<span class=\"_ _2\"></span>n de Seni<span class=\"_ _2\"></span>or Secu<span class=\"_ _2\"></span>red Notes ho<span class=\"_ _2\"></span>udt ver<span class=\"_ _2\"></span>band m<span class=\"_ _2\"></span>et de opg<span class=\"_ _2\"></span>ebo<span class=\"_ _2\"></span>uwde intres<span class=\"_ _2\"></span>ten die beta<span class=\"_ _2\"></span>albaar zijn o<span class=\"_ _2\"></span>p de volg<span class=\"_ _2\"></span>ende intrestb<span class=\"_ _2\"></span>etaal<span class=\"_ _2\"></span>datum, de PIK<span class=\"_ _1a\"></span>-intre<span class=\"_ _2\"></span>st en he<span class=\"_ _2\"></span>t deel van de gea<span class=\"_ _2\"></span>ctiveerd<span class=\"_ _2\"></span>e financ<span class=\"_ _2\"></span>ierin<span class=\"_ _2\"></span>gskosten dat zal word<span class=\"_ _2\"></span>en afges<span class=\"_ _2\"></span>chreven in de wins<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>verlies<span class=\"_ _2\"></span>rekening over de volgende 1<span class=\"_ _0\"></span>2 maanden.De zekerheid<span class=\"_ _2\"></span>sovereenkomsten die in h<span class=\"_ _2\"></span>et verle<span class=\"_ _2\"></span>den we<span class=\"_ _2\"></span>rden gesl<span class=\"_ _2\"></span>oten, blijven van k<span class=\"_ _2\"></span>racht, waard<span class=\"_ _2\"></span>oor de S<span class=\"_ _2\"></span>enior Se<span class=\"_ _2\"></span>cured Notes en de o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>bouwd<span class=\"_ _2\"></span>e intresten op d<span class=\"_ _2\"></span>e Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes col<span class=\"_ _2\"></span>lectief zij<span class=\"_ _2\"></span>n gewaarb<span class=\"_ _2\"></span>orgd. O<span class=\"_ _2\"></span>nder d<span class=\"_ _2\"></span>e Senior Secure<span class=\"_ _2\"></span>d Notes Ind<span class=\"_ _2\"></span>enture is de gro<span class=\"_ _2\"></span>ep ond<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>worp<span class=\"_ _2\"></span>en aan driemaandelij<span class=\"_ _1a\"></span>kse r<span class=\"_ _0\"></span>app<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>teri<span class=\"_ _0\"></span>ngsvereist<span class=\"_ _0\"></span>en en bepaalde bep<span class=\"_ _2\"></span>erk<span class=\"_ _2\"></span>ingen o<span class=\"_ _2\"></span>p bep<span class=\"_ _2\"></span>erk<span class=\"_ _2\"></span>te b<span class=\"_ _2\"></span>etaling<span class=\"_ _2\"></span>en en het a<span class=\"_ _2\"></span>angaan van schul<span class=\"_ _2\"></span>den. D<span class=\"_ _2\"></span>e Senior S<span class=\"_ _2\"></span>ecure<span class=\"_ _2\"></span>d Notes worden g<span class=\"_ _2\"></span>ewaarbo<span class=\"_ _2\"></span>rgd door zekerhe<span class=\"_ _2\"></span>idsrec<span class=\"_ _2\"></span>hten van eers<span class=\"_ _2\"></span>te rangorde o<span class=\"_ _2\"></span>p een aan<span class=\"_ _2\"></span>tal activa die vo<span class=\"_ _2\"></span>ornam<span class=\"_ _2\"></span>elijk be<span class=\"_ _2\"></span>trekkin<span class=\"_ _2\"></span>g hebb<span class=\"_ _2\"></span>en op a<span class=\"_ _2\"></span>andel<span class=\"_ _2\"></span>en van de bor<span class=\"_ _2\"></span>gverstrek<span class=\"_ _2\"></span>kers en bep<span class=\"_ _2\"></span>aald<span class=\"_ _2\"></span>e intragroe<span class=\"_ _2\"></span>pslen<span class=\"_ _2\"></span>ingen en -vord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en van de bo<span class=\"_ _2\"></span>rgverstre<span class=\"_ _2\"></span>kkers. In 2020 werden bijkomend<span class=\"_ _2\"></span>e zekerhede<span class=\"_ _2\"></span>n uitge<span class=\"_ _2\"></span>geven ten gunste van de obli<span class=\"_ _2\"></span>gatieho<span class=\"_ _2\"></span>uder<span class=\"_ _2\"></span>s en de Europes<span class=\"_ _2\"></span>e Super S<span class=\"_ _2\"></span>enior Revolv<span class=\"_ _2\"></span>ing Credi<span class=\"_ _2\"></span>t Facilit<span class=\"_ _2\"></span>y ba<span class=\"_ _2\"></span>nken met betrek<span class=\"_ _2\"></span>king tot het Be<span class=\"_ _2\"></span>lgisch vastgo<span class=\"_ _2\"></span>ed in Waregem en Sin<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>Baaf<span class=\"_ _2\"></span>s-Vijve. De gro<span class=\"_ _2\"></span>ep beh<span class=\"_ _2\"></span>oud<span class=\"_ _2\"></span>t de volle<span class=\"_ _2\"></span>dige ei<span class=\"_ _2\"></span>gend<span class=\"_ _2\"></span>oms<span class=\"_ _2\"></span>- en explo<span class=\"_ _2\"></span>itatiere<span class=\"_ _2\"></span>chten van de in onde<span class=\"_ _2\"></span>rpan<span class=\"_ _2\"></span>d gegeven a<span class=\"_ _2\"></span>ctiva. In geval van niet-terugbet<span class=\"_ _2\"></span>aling van de Seni<span class=\"_ _2\"></span>or Secure<span class=\"_ _2\"></span>d Notes en d<span class=\"_ _2\"></span>e daarme<span class=\"_ _2\"></span>e verbo<span class=\"_ _2\"></span>nden intrestb<span class=\"_ _2\"></span>etaling<span class=\"_ _2\"></span>en, kunn<span class=\"_ _2\"></span>en de ob<span class=\"_ _2\"></span>ligatieh<span class=\"_ _2\"></span>oude<span class=\"_ _2\"></span>rs de in onde<span class=\"_ _2\"></span>rpan<span class=\"_ _2\"></span>d gegeven a<span class=\"_ _2\"></span>ctiva terugvord<span class=\"_ _2\"></span>eren. D<span class=\"_ _2\"></span>e zek<span class=\"_ _1a\"></span>erhe<span class=\"_ _2\"></span>den op het Be<span class=\"_ _2\"></span>lgisc<span class=\"_ _2\"></span>h onroere<span class=\"_ _2\"></span>nd go<span class=\"_ _2\"></span>ed in Waregem e<span class=\"_ _2\"></span>n Sint<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>Ba<span class=\"_ _2\"></span>afs-Vijve werd<span class=\"_ _2\"></span>en vrijg<span class=\"_ _2\"></span>egeven in h<span class=\"_ _2\"></span>et kade<span class=\"_ _2\"></span>r van de ope<span class=\"_ _2\"></span>ratie afgesl<span class=\"_ _2\"></span>oten op 4 april 2022, ter<span class=\"_ _2\"></span>wijl B<span class=\"_ _2\"></span>entley zich ga<span class=\"_ _2\"></span>rant stelde.De zekerhe<span class=\"_ _2\"></span>den waarb<span class=\"_ _2\"></span>orge<span class=\"_ _2\"></span>n ook de Su<span class=\"_ _2\"></span>per Se<span class=\"_ _2\"></span>nior Revolvin<span class=\"_ _2\"></span>g Credi<span class=\"_ _2\"></span>t Facilit<span class=\"_ _2\"></span>y (zie T<span class=\"_ _24\"></span>o<span class=\"_ _2\"></span>elich<span class=\"_ _2\"></span>ting 22) en bepa<span class=\"_ _2\"></span>alde h<span class=\"_ _2\"></span>edgin<span class=\"_ _2\"></span>g-verplic<span class=\"_ _2\"></span>htinge<span class=\"_ _2\"></span>n. Overee<span class=\"_ _2\"></span>nkomstig de voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>waarden van de Intercre<span class=\"_ _2\"></span>ditor Agreeme<span class=\"_ _2\"></span>nt, in geval van terugvo<span class=\"_ _2\"></span>rderin<span class=\"_ _2\"></span>g van de zekerheid over he<span class=\"_ _2\"></span>t onde<span class=\"_ _2\"></span>rpand, zull<span class=\"_ _2\"></span>en de ho<span class=\"_ _2\"></span>uder<span class=\"_ _2\"></span>s van Senior S<span class=\"_ _2\"></span>ecure<span class=\"_ _2\"></span>d Notes opb<span class=\"_ _2\"></span>rengsten o<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>vangen van de terug<span class=\"_ _2\"></span>vorderin<span class=\"_ _2\"></span>g van het ond<span class=\"_ _2\"></span>erpan<span class=\"_ _2\"></span>d maar en<span class=\"_ _2\"></span>kel na schul<span class=\"_ _2\"></span>dafbo<span class=\"_ _2\"></span>uw met b<span class=\"_ _2\"></span>etrekk<span class=\"_ _2\"></span>ing tot de Supe<span class=\"_ _2\"></span>r Senior Revolv<span class=\"_ _2\"></span>ing Credi<span class=\"_ _2\"></span>t Facilit<span class=\"_ _2\"></span>y en n<span class=\"_ _2\"></span>adat b<span class=\"_ _2\"></span>epaal<span class=\"_ _2\"></span>de he<span class=\"_ _2\"></span>dging<span class=\"_ _2\"></span>-ver<span class=\"_ _2\"></span>plichtin<span class=\"_ _2\"></span>gen volled<span class=\"_ _2\"></span>ig zijn terugb<span class=\"_ _2\"></span>etaal<span class=\"_ _2\"></span>d. Alle der<span class=\"_ _2\"></span>gelijke opbre<span class=\"_ _2\"></span>ngsten zullen, na<span class=\"_ _2\"></span>dat alle ver<span class=\"_ _2\"></span>plich<span class=\"_ _2\"></span>tingen k<span class=\"_ _2\"></span>rachtens de Sup<span class=\"_ _2\"></span>er Senio<span class=\"_ _2\"></span>r Revolving Cre<span class=\"_ _2\"></span>dit Facili<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y en derg<span class=\"_ _2\"></span>elijke hedg<span class=\"_ _2\"></span>ing<span class=\"_ _2\"></span>-verplic<span class=\"_ _2\"></span>htinge<span class=\"_ _2\"></span>n werden teru<span class=\"_ _2\"></span>gbeta<span class=\"_ _2\"></span>ald, op e<span class=\"_ _2\"></span>en pro rata ma<span class=\"_ _2\"></span>nier gebr<span class=\"_ _2\"></span>uik<span class=\"_ _2\"></span>t word<span class=\"_ _2\"></span>en om alle ver<span class=\"_ _2\"></span>plich<span class=\"_ _2\"></span>tingen zoals aa<span class=\"_ _2\"></span>nge<span class=\"_ _2\"></span>gaan onde<span class=\"_ _2\"></span>r de Ind<span class=\"_ _2\"></span>enture en ie<span class=\"_ _2\"></span>dere an<span class=\"_ _2\"></span>dere verp<span class=\"_ _2\"></span>lichting di<span class=\"_ _2\"></span>e toege<span class=\"_ _2\"></span>laten en ver<span class=\"_ _2\"></span>zekerd werd door he<span class=\"_ _2\"></span>t onde<span class=\"_ _2\"></span>rpand vol<span class=\"_ _2\"></span>gens de Ind<span class=\"_ _2\"></span>enture, terug te bet<span class=\"_ _2\"></span>alen op e<span class=\"_ _2\"></span>en geli<span class=\"_ _2\"></span>jkwa<span class=\"_ _2\"></span>ardige e<span class=\"_ _2\"></span>n propor<span class=\"_ _2\"></span>tionele<span class=\"_ _0\"></span> basis.Wij beves<span class=\"_ _2\"></span>tigen d<span class=\"_ _2\"></span>at wij over de vers<span class=\"_ _2\"></span>lagp<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de aan all<span class=\"_ _2\"></span>e convenanten h<span class=\"_ _2\"></span>ebb<span class=\"_ _2\"></span>en volda<span class=\"_ _2\"></span>an.T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 22. B<span class=\"_ _0\"></span>ank<span class=\"_ _0\"></span>- en o<span class=\"_ _0\"></span>veri<span class=\"_ _1a\"></span>ge leni<span class=\"_ _0\"></span>ngen  De on<span class=\"_ _2\"></span>ders<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e tabel g<span class=\"_ _2\"></span>eef<span class=\"_ _6\"></span>t een over<span class=\"_ _2\"></span>zicht van de ba<span class=\"_ _2\"></span>nk<span class=\"_ _0\"></span>- e<span class=\"_ _2\"></span>n overige l<span class=\"_ _2\"></span>eninge<span class=\"_ _2\"></span>n die be<span class=\"_ _2\"></span>stonde<span class=\"_ _2\"></span>n op 31 decem<span class=\"_ _2\"></span>ber 2022 e<span class=\"_ _2\"></span>n 31 dec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 2021:(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _9e\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _5f\"> </span>2021</span>T<span class=\"_ _0\"></span>otaal b<span class=\"_ _2\"></span>ank<span class=\"_ _1a\"></span>- en overige leni<span class=\"_ _2\"></span>ngen vo<span class=\"_ _2\"></span>or voor<span class=\"_ _2\"></span>tg<span class=\"_ _2\"></span>ezet<span class=\"_ _2\"></span>te 50.350 <span class=\"_ _8c\"> </span><span class=\"ls0 ws0\">1<span class=\"_ _2\"></span>04<span class=\"_ _2\"></span>.081 </span>bedrijfsactiviteitenK<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tlo<span class=\"_ _2\"></span>pen<span class=\"_ _2\"></span>d deel voo<span class=\"_ _2\"></span>r 41.59<span class=\"_ _2\"></span>0 <span class=\"_ _85\"> </span>4<span class=\"_ _2\"></span>3.<span class=\"_ _2\"></span>687 voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenOverige lease<span class=\"_ _0\"></span>verplichtingen<span class=\"_ _17\"> </span><span class=\"lsd wsd\">25<span class=\"_ _2\"></span>.57<span class=\"_ _6\"></span>7 <span class=\"_ _94\"> </span><span class=\"ls8e ws8c\">25<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>620<span class=\"_ _2\"></span> </span></span>Sale-<span class=\"_ _2\"></span>and-leaseback verplich<span class=\"_ _1a\"></span>tingen<span class=\"_ _93\"> </span><span class=\"ls4f ws4d\">16<span class=\"_ _2\"></span>.427<span class=\"_ _98\"> </span><span class=\"ls40 ws3e\">18.405</span></span>Waar<span class=\"_ _2\"></span>van: geactivee<span class=\"_ _2\"></span>rde financ<span class=\"_ _2\"></span>iering<span class=\"_ _2\"></span>skosten met betre<span class=\"_ _2\"></span>kking (290<span class=\"_ _0\"></span>)<span class=\"_ _121\"> </span><span class=\"ls69 ws67\">(3<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>8)</span>to<span class=\"_ _0\"></span>t de sale<span class=\"_ _2\"></span>-and-<span class=\"_ _2\"></span>leasebackGea<span class=\"_ _2\"></span>ctiveerd<span class=\"_ _2\"></span>e financ<span class=\"_ _2\"></span>iering<span class=\"_ _2\"></span>skosten (<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>24)<span class=\"_ _45\"> </span><span class=\"ls0 ws0\">-</span>met b<span class=\"_ _2\"></span>etrekkin<span class=\"_ _2\"></span>g tot SSRCFK<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tlo<span class=\"_ _2\"></span>pen<span class=\"_ _2\"></span>d deel voo<span class=\"_ _2\"></span>r 8<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>76<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span> <span class=\"_ _160\"> </span><span class=\"ls4f ws4d\">60.<span class=\"_ _2\"></span>393 </span>voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenOverige lease<span class=\"_ _0\"></span>verplichtingen<span class=\"_ _48\"> </span><span class=\"ls0 ws0\">6.872 <span class=\"_ _7e\"> </span><span class=\"ls69 ws67\">5.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>67<span class=\"_ _2\"></span> </span></span>Sale-<span class=\"_ _2\"></span>and-leaseback verplich<span class=\"_ _1a\"></span>tingen<span class=\"_ _7e\"> </span><span class=\"ls8a ws88\">1<span class=\"_ _2\"></span>.9<span class=\"_ _6\"></span>78<span class=\"_ _2\"></span> <span class=\"_ _6f\"> </span>1<span class=\"_ _2\"></span>.9<span class=\"_ _6\"></span>2<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span> <span class=\"_ _0\"></span></span>Waar<span class=\"_ _2\"></span>van: geactivee<span class=\"_ _2\"></span>rde financ<span class=\"_ _2\"></span>iering<span class=\"_ _2\"></span>skosten met betre<span class=\"_ _2\"></span>kking (4<span class=\"_ _2\"></span>8)<span class=\"_ _174\"> </span>(4<span class=\"_ _2\"></span>8)to<span class=\"_ _0\"></span>t de sale<span class=\"_ _2\"></span>-and-<span class=\"_ _2\"></span>leasebackBentley RCF<span class=\"_ _1e2\"> </span>-<span class=\"_ _e4\"> </span><span class=\"ls5a ws58\">7.<span class=\"_ _2\"></span>9<span class=\"_ _6\"></span>6<span class=\"_ _6\"></span>0<span class=\"_ _6\"></span> <span class=\"_ _0\"></span></span>Supe<span class=\"_ _2\"></span>r Senior RC<span class=\"_ _2\"></span>F (SSRCF)<span class=\"_ _f3\"> </span><span class=\"ls90 ws8e\">82 <span class=\"_ _6f\"> </span><span class=\"ls4e ws4c\">45.090 </span></span>Gea<span class=\"_ _2\"></span>ctiveerd<span class=\"_ _2\"></span>e financ<span class=\"_ _2\"></span>iering<span class=\"_ _2\"></span>skosten (<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>24)<span class=\"_ _45\"> </span><span class=\"ls0 ws0\">-</span>met b<span class=\"_ _2\"></span>etrekkin<span class=\"_ _2\"></span>g tot SSRCFT<span class=\"_ _0\"></span>otaal s<span class=\"_ _2\"></span>top<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te -<span class=\"_ _11c\"> </span><span class=\"ls92 ws90\">3<span class=\"_ _2\"></span>9.<span class=\"_ _26\"></span>4<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>3<span class=\"_ _6\"></span> <span class=\"_ _0\"></span></span>bedrijfsactiviteitenWat de financie<span class=\"_ _2\"></span>rings<span class=\"_ _2\"></span>overeenkomsten van de groe<span class=\"_ _2\"></span>p betref<span class=\"_ _6\"></span>t, voor<span class=\"_ _2\"></span>ziet de do<span class=\"_ _2\"></span>cume<span class=\"_ _2\"></span>ntatie in ee<span class=\"_ _2\"></span>n neu<span class=\"_ _2\"></span>tralisatie van de wijziging<span class=\"_ _2\"></span>en in bo<span class=\"_ _2\"></span>ekh<span class=\"_ _2\"></span>oudkun<span class=\"_ _2\"></span>dige no<span class=\"_ _2\"></span>rmen. Al<span class=\"_ _2\"></span>s dusdani<span class=\"_ _2\"></span>g heef<span class=\"_ _6\"></span>t de toepas<span class=\"_ _2\"></span>sing van IFRS 16 gee<span class=\"_ _2\"></span>n gevolge<span class=\"_ _2\"></span>n voor de financ<span class=\"_ _2\"></span>iering van d<span class=\"_ _2\"></span>e groep. We zullen de Sc<span class=\"_ _2\"></span>huldgra<span class=\"_ _2\"></span>ad blij<span class=\"_ _2\"></span>ven bere<span class=\"_ _2\"></span>kenen in overeens<span class=\"_ _2\"></span>temming met d<span class=\"_ _2\"></span>e defini<span class=\"_ _2\"></span>tie in onze financ<span class=\"_ _2\"></span>iering<span class=\"_ _2\"></span>sovereenkomst (met ui<span class=\"_ _2\"></span>tsluitin<span class=\"_ _2\"></span>g van IFRS 16 beh<span class=\"_ _2\"></span>alve voor sa<span class=\"_ _2\"></span>le<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>and<span class=\"_ _2\"></span>-l<span class=\"_ _2\"></span>easeb<span class=\"_ _2\"></span>ack). BankleningenOp 3 aug<span class=\"_ _2\"></span>ustus 2015 hebb<span class=\"_ _2\"></span>en LSF9 Belysse I<span class=\"_ _2\"></span>ssuer S.<span class=\"_ _2\"></span>\u00e0 r<span class=\"_ _0\"></span>.l. en LSF9 Belysse Investm<span class=\"_ _2\"></span>ents S.\u00e0 r<span class=\"_ _0\"></span>.l. ee<span class=\"_ _2\"></span>n overeenkomst van zes jaar afge<span class=\"_ _2\"></span>sloten die voo<span class=\"_ _2\"></span>rziet i<span class=\"_ _2\"></span>n een Europes<span class=\"_ _2\"></span>e Supe<span class=\"_ _2\"></span>r Senior Revolving C<span class=\"_ _2\"></span>redit Facil<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y van \u20ac 40,0 miljoen; deze werd in 2016 v<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>rhoo<span class=\"_ _2\"></span>gd tot \u20ac 45,0 miljo<span class=\"_ _2\"></span>en, in 2017 t<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>t \u20ac 68,0 miljoen e<span class=\"_ _2\"></span>n uiteind<span class=\"_ _2\"></span>elijk in janu<span class=\"_ _2\"></span>ari 2020 opnieu<span class=\"_ _2\"></span>w verlaa<span class=\"_ _2\"></span>gd naar  \u20ac 61,<span class=\"_ _0\"></span>0 m<span class=\"_ _2\"></span>iljoe<span class=\"_ _2\"></span>n.Op 18 juli 2017 heef<span class=\"_ _6\"></span>t de groep o<span class=\"_ _2\"></span>pnieuw o<span class=\"_ _2\"></span>nder<span class=\"_ _2\"></span>hande<span class=\"_ _2\"></span>ld over de overeen<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>omst e<span class=\"_ _2\"></span>n gunstig<span class=\"_ _2\"></span>ere comm<span class=\"_ _2\"></span>erci\u00ebl<span class=\"_ _2\"></span>e voor<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>en verkre<span class=\"_ _2\"></span>gen voor h<span class=\"_ _2\"></span>aar Europes<span class=\"_ _2\"></span>e Super S<span class=\"_ _2\"></span>enior Revolv<span class=\"_ _2\"></span>ing Cre<span class=\"_ _2\"></span>ditFacilit<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, waa<span class=\"_ _2\"></span>ronder e<span class=\"_ _2\"></span>en verla<span class=\"_ _2\"></span>ging van de o<span class=\"_ _2\"></span>orsp<span class=\"_ _2\"></span>ronkelijke marge van 3,75<span class=\"_ _0\"></span>% p<span class=\"_ _2\"></span>er jaar in au<span class=\"_ _2\"></span>gustus 2015 naar e<span class=\"_ _2\"></span>en gemi<span class=\"_ _2\"></span>ddel<span class=\"_ _2\"></span>de marge van m<span class=\"_ _2\"></span>inder d<span class=\"_ _2\"></span>an 2,00% pe<span class=\"_ _2\"></span>r jaar op de actue<span class=\"_ _2\"></span>le Schul<span class=\"_ _2\"></span>dgraad<span class=\"_ _2\"></span>. De Europes<span class=\"_ _2\"></span>e Supe<span class=\"_ _2\"></span>r Senior Revolv<span class=\"_ _2\"></span>ing Cre<span class=\"_ _2\"></span>dit Facili<span class=\"_ _2\"></span>ty wo<span class=\"_ _2\"></span>rdt gewaarb<span class=\"_ _2\"></span>orgd d<span class=\"_ _2\"></span>oor zekerheid<span class=\"_ _2\"></span>srechten van ee<span class=\"_ _2\"></span>rste rango<span class=\"_ _2\"></span>rde over het on<span class=\"_ _2\"></span>derpa<span class=\"_ _2\"></span>nd dat oo<span class=\"_ _2\"></span>k de Seni<span class=\"_ _2\"></span>or Secu<span class=\"_ _2\"></span>red Notes en d<span class=\"_ _2\"></span>e garantie<span class=\"_ _2\"></span>s waarbo<span class=\"_ _2\"></span>rgt. In he<span class=\"_ _2\"></span>t kader van de Europ<span class=\"_ _2\"></span>ese Sup<span class=\"_ _2\"></span>er Senio<span class=\"_ _2\"></span>r Revolving Cre<span class=\"_ _2\"></span>dit Facili<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y kan een k<span class=\"_ _2\"></span>rediet<span class=\"_ _2\"></span>vers<span class=\"_ _2\"></span>trekker een n<span class=\"_ _2\"></span>evenfacili<span class=\"_ _2\"></span>teit, zoals bank<span class=\"_ _2\"></span>voo<span class=\"_ _2\"></span>rsch<span class=\"_ _2\"></span>ot<span class=\"_ _2\"></span>ten, garanties, kor<span class=\"_ _2\"></span>tet<span class=\"_ _1a\"></span>ermijn<span class=\"_ _2\"></span>lening<span class=\"_ _2\"></span>en, der<span class=\"_ _2\"></span>ivaten of valutafac<span class=\"_ _2\"></span>iliteiten, ter bes<span class=\"_ _2\"></span>chikk<span class=\"_ _2\"></span>ing stelle<span class=\"_ _2\"></span>n aan ee<span class=\"_ _2\"></span>n kredie<span class=\"_ _2\"></span>tneme<span class=\"_ _2\"></span>r of een ge<span class=\"_ _2\"></span>lieerd<span class=\"_ _2\"></span>e onde<span class=\"_ _2\"></span>rnemi<span class=\"_ _2\"></span>ng van een k<span class=\"_ _2\"></span>redietn<span class=\"_ _2\"></span>emer<span class=\"_ _0\"></span>, mi<span class=\"_ _2\"></span>ts aan be<span class=\"_ _2\"></span>paal<span class=\"_ _2\"></span>de opsc<span class=\"_ _2\"></span>hor<span class=\"_ _2\"></span>tend<span class=\"_ _2\"></span>e voor<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>en is volda<span class=\"_ _2\"></span>an, in pla<span class=\"_ _2\"></span>ats van zijn gehe<span class=\"_ _2\"></span>le of ge<span class=\"_ _2\"></span>deel<span class=\"_ _2\"></span>telijke niet<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>be<span class=\"_ _2\"></span>nut<span class=\"_ _2\"></span>te verbintenis ui<span class=\"_ _2\"></span>t hoofd<span class=\"_ _2\"></span>e van de Europese Su<span class=\"_ _2\"></span>per Se<span class=\"_ _2\"></span>nior Revolvi<span class=\"_ _2\"></span>ng Credi<span class=\"_ _2\"></span>t Facilit<span class=\"_ _2\"></span>y. Bedra<span class=\"_ _2\"></span>gen op<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>omen on<span class=\"_ _2\"></span>der d<span class=\"_ _2\"></span>e E<span class=\"_ _1a\"></span>urope<span class=\"_ _2\"></span>se Sup<span class=\"_ _2\"></span>er Senio<span class=\"_ _2\"></span>r Revolving C<span class=\"_ _2\"></span>redit Facil<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y kunne<span class=\"_ _2\"></span>n gebr<span class=\"_ _2\"></span>uik<span class=\"_ _2\"></span>t worde<span class=\"_ _2\"></span>n voor werkkap<span class=\"_ _2\"></span>itaal e<span class=\"_ _2\"></span>n ande<span class=\"_ _2\"></span>re algem<span class=\"_ _2\"></span>ene b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>fsdo<span class=\"_ _2\"></span>elei<span class=\"_ _2\"></span>nden van de Bep<span class=\"_ _2\"></span>erk<span class=\"_ _2\"></span>te Groe<span class=\"_ _2\"></span>p (z<span class=\"_ _1a\"></span>oals vastg<span class=\"_ _2\"></span>eleg<span class=\"_ _2\"></span>d in het contra<span class=\"_ _2\"></span>ct)<span class=\"_ _0\"></span>, o<span class=\"_ _2\"></span>peratio<span class=\"_ _2\"></span>nele h<span class=\"_ _2\"></span>erstr<span class=\"_ _2\"></span>ucturerin<span class=\"_ _2\"></span>gen of toe<span class=\"_ _2\"></span>gelaten reorga<span class=\"_ _2\"></span>nisaties van d<span class=\"_ _2\"></span>e groep. De overee<span class=\"_ _2\"></span>nkomst bevat geb<span class=\"_ _2\"></span>ruikelijke en bepa<span class=\"_ _2\"></span>alde sp<span class=\"_ _2\"></span>eci<span class=\"_ _2\"></span>fieke bevestigende<span class=\"_ _1a\"></span> leningsconv<span class=\"_ _0\"></span>enanten en<span class=\"_ _1a\"></span> beperkende convenanten, zoals e<span class=\"_ _2\"></span>en 'springe<span class=\"_ _2\"></span>nde' financi\u00ebl<span class=\"_ _2\"></span>e convenan<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>\u2019 (op basis van de totale net<span class=\"_ _2\"></span>tosc<span class=\"_ _2\"></span>huldgra<span class=\"_ _2\"></span>ad) en ee<span class=\"_ _2\"></span>n jaarlijkse garantie<span class=\"_ _2\"></span>dekk<span class=\"_ _2\"></span>ings<span class=\"_ _2\"></span>toets. De Europes<span class=\"_ _2\"></span>e Supe<span class=\"_ _2\"></span>r Senior Revolv<span class=\"_ _2\"></span>ing Credi<span class=\"_ _2\"></span>t Facilit<span class=\"_ _2\"></span>y word<span class=\"_ _2\"></span>t evenee<span class=\"_ _2\"></span>ns gega<span class=\"_ _2\"></span>rande<span class=\"_ _2\"></span>erd doo<span class=\"_ _2\"></span>r elke borg<span class=\"_ _2\"></span>verstrek<span class=\"_ _2\"></span>ker<span class=\"_ _24\"></span>. I<span class=\"_ _2\"></span>n 2020 werden bijkomen<span class=\"_ _2\"></span>de zekerhed<span class=\"_ _2\"></span>en uitg<span class=\"_ _2\"></span>egeven ten guns<span class=\"_ _2\"></span>te van de obligatie<span class=\"_ _2\"></span>houd<span class=\"_ _2\"></span>ers en d<span class=\"_ _2\"></span>e Europese Sup<span class=\"_ _2\"></span>er Se<span class=\"_ _2\"></span>nior Revolvin<span class=\"_ _2\"></span>g Credi<span class=\"_ _2\"></span>t Facilit<span class=\"_ _2\"></span>y ban<span class=\"_ _2\"></span>ken met b<span class=\"_ _2\"></span>etrekkin<span class=\"_ _2\"></span>g tot het Belgis<span class=\"_ _2\"></span>ch vastgo<span class=\"_ _2\"></span>ed in Warege<span class=\"_ _2\"></span>m en Sint-Baafs<span class=\"_ _2\"></span>-Vijve. Overee<span class=\"_ _2\"></span>nkomstig de voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>waarden van de Intercredi<span class=\"_ _2\"></span>tor Agreemen<span class=\"_ _2\"></span>t, in geval van terugvord<span class=\"_ _2\"></span>ering van de zekerheid over h<span class=\"_ _2\"></span>et onde<span class=\"_ _2\"></span>rpand<span class=\"_ _2\"></span>, zullen de ho<span class=\"_ _2\"></span>uder<span class=\"_ _2\"></span>s van de Seni<span class=\"_ _2\"></span>or Secu<span class=\"_ _2\"></span>red Notes en d<span class=\"_ _2\"></span>e Senior T<span class=\"_ _0\"></span>erm Loan Facili<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y banken opb<span class=\"_ _2\"></span>rengs<span class=\"_ _2\"></span>ten ont<span class=\"_ _2\"></span>vangen van de teru<span class=\"_ _2\"></span>gvorde<span class=\"_ _2\"></span>ring van het on<span class=\"_ _2\"></span>derpa<span class=\"_ _2\"></span>nd, maar e<span class=\"_ _2\"></span>nkel na schuld<span class=\"_ _2\"></span>afbo<span class=\"_ _2\"></span>uw met betrek<span class=\"_ _2\"></span>king tot de Europes<span class=\"_ _2\"></span>e Supe<span class=\"_ _2\"></span>r Senior Revolv<span class=\"_ _2\"></span>ing Cre<span class=\"_ _2\"></span>dit Facilit<span class=\"_ _2\"></span>y en na<span class=\"_ _2\"></span>dat b<span class=\"_ _2\"></span>epaal<span class=\"_ _2\"></span>de he<span class=\"_ _2\"></span>dging<span class=\"_ _2\"></span>-ver<span class=\"_ _2\"></span>plichtin<span class=\"_ _2\"></span>gen volle<span class=\"_ _2\"></span>dig terugbetaald zijn. Op 9 ok<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>er 2020 heef<span class=\"_ _6\"></span>t de groep overe<span class=\"_ _2\"></span>enkomsten onde<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tekend met elk van ha<span class=\"_ _2\"></span>ar kred<span class=\"_ _2\"></span>iet<span class=\"_ _2\"></span>verstrek<span class=\"_ _2\"></span>kers krachtens haar b<span class=\"_ _2\"></span>esta<span class=\"_ _2\"></span>ande Europe<span class=\"_ _2\"></span>se Supe<span class=\"_ _2\"></span>r Senio<span class=\"_ _2\"></span>r Revolving Cre<span class=\"_ _2\"></span>dit Facilit<span class=\"_ _2\"></span>y om d<span class=\"_ _2\"></span>e ver<span class=\"_ _2\"></span>valdatum te wijzige<span class=\"_ _2\"></span>n en te verlen<span class=\"_ _2\"></span>gen van 11 augus<span class=\"_ _2\"></span>tus 2021 tot minstens 30 juni 2022. De ver<span class=\"_ _2\"></span>valda<span class=\"_ _2\"></span>tum werd verder ve<span class=\"_ _2\"></span>rlen<span class=\"_ _2\"></span>gd tot 30 juni 202<span class=\"_ _0\"></span>4 na d<span class=\"_ _2\"></span>e succ<span class=\"_ _2\"></span>esvolle wijziging e<span class=\"_ _2\"></span>n verlen<span class=\"_ _2\"></span>ging van de S<span class=\"_ _2\"></span>enior Se<span class=\"_ _2\"></span>cured N<span class=\"_ _2\"></span>otes zoals bes<span class=\"_ _2\"></span>chreven in T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 21. Per 4 apr<span class=\"_ _2\"></span>il 2022 werd de Europese Sup<span class=\"_ _2\"></span>er Se<span class=\"_ _2\"></span>nior Revolvin<span class=\"_ _2\"></span>g Credi<span class=\"_ _2\"></span>t Facilit<span class=\"_ _2\"></span>y van \u20ac 61 miljoen terugb<span class=\"_ _2\"></span>etaal<span class=\"_ _2\"></span>d en ver<span class=\"_ _2\"></span>vang<span class=\"_ _2\"></span>en doo<span class=\"_ _2\"></span>r een Sup<span class=\"_ _2\"></span>er Senio<span class=\"_ _2\"></span>r Revolving Cre<span class=\"_ _2\"></span>dit Facili<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y van \u20ac 45 miljo<span class=\"_ _2\"></span>en. De zekerhede<span class=\"_ _2\"></span>n op het Be<span class=\"_ _2\"></span>lgisch o<span class=\"_ _2\"></span>nroeren<span class=\"_ _2\"></span>d goe<span class=\"_ _2\"></span>d in Waregem en Sint-Baaf<span class=\"_ _2\"></span>s-Vijve werde<span class=\"_ _2\"></span>n vrijg<span class=\"_ _2\"></span>egeven in h<span class=\"_ _2\"></span>et kader van de op<span class=\"_ _2\"></span>eratie afge<span class=\"_ _2\"></span>sloten op 4 ap<span class=\"_ _2\"></span>ril 2022, terw<span class=\"_ _2\"></span>ijl Bentley zic<span class=\"_ _2\"></span>h garant s<span class=\"_ _2\"></span>telde.Wij beves<span class=\"_ _2\"></span>tigen d<span class=\"_ _2\"></span>at wij over de vers<span class=\"_ _2\"></span>lagp<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de aan all<span class=\"_ _2\"></span>e convenanten h<span class=\"_ _2\"></span>ebb<span class=\"_ _2\"></span>en volda<span class=\"_ _2\"></span>an.Financieringso<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>oms<span class=\"_ _2\"></span>ten BentleyBPS Parent Inc. en a<span class=\"_ _2\"></span>ndere do<span class=\"_ _2\"></span>chterond<span class=\"_ _2\"></span>erne<span class=\"_ _2\"></span>minge<span class=\"_ _2\"></span>n zijn op 1 febru<span class=\"_ _2\"></span>ari 2017 met Fif<span class=\"_ _6\"></span>th Third Bank en and<span class=\"_ _2\"></span>ere finan<span class=\"_ _2\"></span>ci\u00eble instelling<span class=\"_ _2\"></span>en (de \u2018Kredie<span class=\"_ _2\"></span>tver<span class=\"_ _2\"></span>strekkers\u2019) ee<span class=\"_ _2\"></span>n gesyn<span class=\"_ _2\"></span>dice<span class=\"_ _2\"></span>erde kredi<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>facili<span class=\"_ _2\"></span>teit (de 'Fif<span class=\"_ _2\"></span>th Third C<span class=\"_ _2\"></span>redi<span class=\"_ _2\"></span>t Agreemen<span class=\"_ _2\"></span>t') van $ 51,0 miljoe<span class=\"_ _2\"></span>n aang<span class=\"_ _2\"></span>egaan<span class=\"_ _2\"></span>. De kre<span class=\"_ _2\"></span>diet<span class=\"_ _2\"></span>facili<span class=\"_ _2\"></span>teiten ond<span class=\"_ _2\"></span>er de Fi<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>th Third Cre<span class=\"_ _2\"></span>dit Agree<span class=\"_ _2\"></span>ment b<span class=\"_ _2\"></span>esta<span class=\"_ _2\"></span>an uit: (i) e<span class=\"_ _2\"></span>en door<span class=\"_ _2\"></span>lop<span class=\"_ _2\"></span>ende k<span class=\"_ _2\"></span>rediet<span class=\"_ _2\"></span>fa<span class=\"_ _2\"></span>ciliteit van v<span class=\"_ _2\"></span>ijf jaar vo<span class=\"_ _2\"></span>or $ 18,0 miljoe<span class=\"_ _2\"></span>n versch<span class=\"_ _2\"></span>uldigd e<span class=\"_ _2\"></span>n beta<span class=\"_ _2\"></span>albaar o<span class=\"_ _2\"></span>p 31 januari 2022, waar<span class=\"_ _2\"></span>van de be<span class=\"_ _2\"></span>schik<span class=\"_ _2\"></span>baarh<span class=\"_ _2\"></span>eid afh<span class=\"_ _2\"></span>ankelijk is van onder<span class=\"_ _2\"></span>ligge<span class=\"_ _2\"></span>nde bes<span class=\"_ _2\"></span>chikb<span class=\"_ _2\"></span>are activa, en (ii) e<span class=\"_ _2\"></span>en Sen<span class=\"_ _2\"></span>ior T<span class=\"_ _0\"></span>erm Loan Facilit<span class=\"_ _2\"></span>y van vijf ja<span class=\"_ _2\"></span>ar voor $ 33,0 miljo<span class=\"_ _2\"></span>en (\u2018Ben<span class=\"_ _2\"></span>tley T<span class=\"_ _24\"></span>er<span class=\"_ _2\"></span>m Loan\u2019) die werd terug<span class=\"_ _2\"></span>betaa<span class=\"_ _2\"></span>ld in 2017<span class=\"_ _24\"></span>. De ve<span class=\"_ _2\"></span>rplich<span class=\"_ _2\"></span>tingen o<span class=\"_ _2\"></span>nder de Fi<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>th Third Cre<span class=\"_ _2\"></span>dit Agree<span class=\"_ _2\"></span>ment zijn g<span class=\"_ _2\"></span>ewaarbo<span class=\"_ _2\"></span>rgd doo<span class=\"_ _2\"></span>r zekerhede<span class=\"_ _2\"></span>n die ges<span class=\"_ _2\"></span>teld werde<span class=\"_ _2\"></span>n op zo goed a<span class=\"_ _2\"></span>ls alle ac<span class=\"_ _2\"></span>tiva van BPS Parent Inc. en zijn d<span class=\"_ _2\"></span>ochteron<span class=\"_ _2\"></span>dern<span class=\"_ _2\"></span>eming<span class=\"_ _2\"></span>en ten gunste van de kre<span class=\"_ _2\"></span>diet<span class=\"_ _2\"></span>vers<span class=\"_ _2\"></span>trekkers. De Fi<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>th Third C<span class=\"_ _2\"></span>redit Agreeme<span class=\"_ _2\"></span>nt bevat beves<span class=\"_ _2\"></span>tigen<span class=\"_ _2\"></span>de en ne<span class=\"_ _2\"></span>gatieve convena<span class=\"_ _2\"></span>nten en and<span class=\"_ _2\"></span>ere beta<span class=\"_ _2\"></span>lingsb<span class=\"_ _2\"></span>epe<span class=\"_ _2\"></span>rkin<span class=\"_ _2\"></span>gen voor B<span class=\"_ _2\"></span>PS Parent Inc. en zijn dochter<span class=\"_ _0\"></span>ondernemingen. Sommige conv<span class=\"_ _0\"></span>enanten beperk<span class=\"_ _0\"></span>en de Schul<span class=\"_ _2\"></span>dgraa<span class=\"_ _2\"></span>d en investering<span class=\"_ _2\"></span>en van BPS Parent Inc. e<span class=\"_ _2\"></span>n zijn doc<span class=\"_ _2\"></span>hteronder<span class=\"_ _2\"></span>nemin<span class=\"_ _2\"></span>gen en vere<span class=\"_ _2\"></span>isen het a<span class=\"_ _2\"></span>anhou<span class=\"_ _2\"></span>den van bep<span class=\"_ _2\"></span>aald<span class=\"_ _2\"></span>e financi<span class=\"_ _2\"></span>\u00eble ratio\u2019<span class=\"_ _0\"></span>s, zoals g<span class=\"_ _2\"></span>edefin<span class=\"_ _2\"></span>ieerd in d<span class=\"_ _2\"></span>e Fif<span class=\"_ _6\"></span>th Third Cre<span class=\"_ _2\"></span>dit Agreem<span class=\"_ _2\"></span>ent. Als voo<span class=\"_ _2\"></span>rzorgsm<span class=\"_ _2\"></span>aatrege<span class=\"_ _2\"></span>l hebb<span class=\"_ _2\"></span>en we op 11 maar<span class=\"_ _6\"></span>t 2020 de door<span class=\"_ _2\"></span>lope<span class=\"_ _2\"></span>nde k<span class=\"_ _2\"></span>rediet<span class=\"_ _2\"></span>fac<span class=\"_ _2\"></span>iliteit van $ 18,0 miljoe<span class=\"_ _2\"></span>n volledi<span class=\"_ _2\"></span>g opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en om te bean<span class=\"_ _2\"></span>two<span class=\"_ _2\"></span>orden a<span class=\"_ _2\"></span>an onze liquidi<span class=\"_ _2\"></span>teits<span class=\"_ _2\"></span>- en werk<span class=\"_ _2\"></span>kapita<span class=\"_ _2\"></span>alnod<span class=\"_ _2\"></span>en op kor<span class=\"_ _2\"></span>te termijn. In Q4 2020 heb<span class=\"_ _2\"></span>ben we de h<span class=\"_ _2\"></span>elf<span class=\"_ _6\"></span>t van het uits<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e be<span class=\"_ _2\"></span>drag terugb<span class=\"_ _2\"></span>etaald. I<span class=\"_ _2\"></span>n dec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 2021 werd de doo<span class=\"_ _2\"></span>rlop<span class=\"_ _2\"></span>end<span class=\"_ _2\"></span>e kredi<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>facili<span class=\"_ _2\"></span>teit verle<span class=\"_ _2\"></span>ngd tot juni 2022 voor e<span class=\"_ _2\"></span>en be<span class=\"_ _2\"></span>drag van $ 15,0 miljo<span class=\"_ _2\"></span>en. In het ka<span class=\"_ _2\"></span>der van de trans<span class=\"_ _2\"></span>actie op 4 a<span class=\"_ _2\"></span>pril werd het ui<span class=\"_ _2\"></span>tstaan<span class=\"_ _2\"></span>de be<span class=\"_ _2\"></span>drag van $ 9<span class=\"_ _0\"></span>,0 miljoen teru<span class=\"_ _2\"></span>gbeta<span class=\"_ _2\"></span>ald en werd de fac<span class=\"_ _2\"></span>iliteit afg<span class=\"_ _2\"></span>esloten.FactoringIn het kad<span class=\"_ _2\"></span>er van de no<span class=\"_ _2\"></span>rmale b<span class=\"_ _2\"></span>edri<span class=\"_ _2\"></span>jfsui<span class=\"_ _2\"></span>toefening, heef<span class=\"_ _6\"></span>t de groe<span class=\"_ _2\"></span>p inges<span class=\"_ _2\"></span>chreven op t<span class=\"_ _2\"></span>wee no<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>rec<span class=\"_ _2\"></span>ourse financieringsovereenkomsten, waarbij z<span class=\"_ _0\"></span>e hand<span class=\"_ _2\"></span>elsvorder<span class=\"_ _2\"></span>ingen di<span class=\"_ _2\"></span>e voor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>vl<span class=\"_ _2\"></span>oeie<span class=\"_ _2\"></span>n uit de n<span class=\"_ _2\"></span>ormal<span class=\"_ _2\"></span>e be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteit kan verkop<span class=\"_ _2\"></span>en aan no<span class=\"_ _2\"></span>minale waa<span class=\"_ _2\"></span>rde waar<span class=\"_ _2\"></span>van be<span class=\"_ _2\"></span>paal<span class=\"_ _2\"></span>de rese<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ves en vergo<span class=\"_ _2\"></span>edin<span class=\"_ _2\"></span>gen word<span class=\"_ _2\"></span>en afgeho<span class=\"_ _2\"></span>ude<span class=\"_ _2\"></span>n. Het kre<span class=\"_ _2\"></span>dietrisic<span class=\"_ _2\"></span>o dat ge<span class=\"_ _2\"></span>paard ga<span class=\"_ _2\"></span>at met de gefa<span class=\"_ _2\"></span>ctorde vorderin<span class=\"_ _2\"></span>gen is overge<span class=\"_ _2\"></span>drage<span class=\"_ _2\"></span>n aan de factoring<span class=\"_ _2\"></span>onde<span class=\"_ _2\"></span>rnemin<span class=\"_ _2\"></span>g, die di<span class=\"_ _2\"></span>t risico o<span class=\"_ _2\"></span>p haar b<span class=\"_ _2\"></span>eur<span class=\"_ _2\"></span>t h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t overgedra<span class=\"_ _2\"></span>gen aan e<span class=\"_ _2\"></span>en kre<span class=\"_ _2\"></span>diet<span class=\"_ _2\"></span>ver<span class=\"_ _2\"></span>zekeringsmaa<span class=\"_ _2\"></span>tschap<span class=\"_ _2\"></span>pij. In het kad<span class=\"_ _2\"></span>er van de non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>reco<span class=\"_ _2\"></span>urse overee<span class=\"_ _2\"></span>nkomsten int de groe<span class=\"_ _2\"></span>p beta<span class=\"_ _2\"></span>lingen van k<span class=\"_ _2\"></span>lanten nam<span class=\"_ _2\"></span>ens de fac<span class=\"_ _2\"></span>toringon<span class=\"_ _2\"></span>derne<span class=\"_ _2\"></span>ming aan wie d<span class=\"_ _2\"></span>e vorderin<span class=\"_ _2\"></span>gen zijn ge<span class=\"_ _2\"></span>factord. Aangezien v<span class=\"_ _2\"></span>rijwel alle risi<span class=\"_ _2\"></span>co\u2019<span class=\"_ _0\"></span>s en voord<span class=\"_ _2\"></span>elen van e<span class=\"_ _2\"></span>igend<span class=\"_ _2\"></span>om zijn overge<span class=\"_ _2\"></span>dragen<span class=\"_ _2\"></span>, worden d<span class=\"_ _2\"></span>e hande<span class=\"_ _2\"></span>lsvorderi<span class=\"_ _2\"></span>ngen di<span class=\"_ _2\"></span>e zijn toegewezen aan de factorin<span class=\"_ _2\"></span>gond<span class=\"_ _2\"></span>erne<span class=\"_ _2\"></span>minge<span class=\"_ _2\"></span>n niet lang<span class=\"_ _2\"></span>er op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men in de balans.In 2022 blijve<span class=\"_ _2\"></span>n de voor<span class=\"_ _6\"></span>tgezette be<span class=\"_ _2\"></span>drij<span class=\"_ _2\"></span>fsac<span class=\"_ _2\"></span>tiviteiten e<span class=\"_ _2\"></span>en dee<span class=\"_ _2\"></span>l van de vorderin<span class=\"_ _2\"></span>gen op<span class=\"_ _2\"></span>nem<span class=\"_ _2\"></span>en naar rato van hun aanho<span class=\"_ _2\"></span>uden<span class=\"_ _2\"></span>de be<span class=\"_ _2\"></span>trokkenheid, overee<span class=\"_ _2\"></span>nkomstig IFRS 9 (\u20ac 5,<span class=\"_ _1a\"></span>0 miljo<span class=\"_ _2\"></span>en)<span class=\"_ _0\"></span>. (2021: \u20ac 7<span class=\"_ _24\"></span>,5 milj<span class=\"_ _2\"></span>oen)T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 23<span class=\"_ _0\"></span>. Leas<span class=\"_ _0\"></span>esDe le<span class=\"_ _2\"></span>aseverpli<span class=\"_ _2\"></span>chtinge<span class=\"_ _2\"></span>n zijn afgen<span class=\"_ _2\"></span>omen van \u20ac 51,0 milj<span class=\"_ _2\"></span>oen per 31 de<span class=\"_ _2\"></span>cemb<span class=\"_ _2\"></span>er 2021 tot \u20ac 50,5 miljoen p<span class=\"_ _2\"></span>er 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2022. Op het ei<span class=\"_ _2\"></span>nde van 2022 be<span class=\"_ _2\"></span>draag<span class=\"_ _2\"></span>t de overeen<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>omstig<span class=\"_ _2\"></span>e leas<span class=\"_ _2\"></span>everplich<span class=\"_ _2\"></span>ting met b<span class=\"_ _2\"></span>etrekki<span class=\"_ _2\"></span>ng tot IFRS 16 (<span class=\"_ _0\"></span>exclusief s<span class=\"_ _2\"></span>ale<span class=\"_ _2\"></span>-and<span class=\"_ _2\"></span>-l<span class=\"_ _2\"></span>ease<span class=\"_ _2\"></span>back) \u20ac 32,4 miljoe<span class=\"_ _2\"></span>n. De verp<span class=\"_ _2\"></span>lichtin<span class=\"_ _2\"></span>g werd gewaarde<span class=\"_ _2\"></span>erd tegen d<span class=\"_ _2\"></span>e conta<span class=\"_ _2\"></span>nte waarde van de re<span class=\"_ _2\"></span>sterende l<span class=\"_ _2\"></span>easeb<span class=\"_ _2\"></span>etalin<span class=\"_ _2\"></span>gen, verdis<span class=\"_ _2\"></span>conteerd tegen e<span class=\"_ _2\"></span>en vooraf b<span class=\"_ _2\"></span>epaal<span class=\"_ _2\"></span>de disc<span class=\"_ _2\"></span>ontering<span class=\"_ _2\"></span>svoet. De gro<span class=\"_ _2\"></span>ep past ver<span class=\"_ _2\"></span>schill<span class=\"_ _2\"></span>ende dis<span class=\"_ _2\"></span>conterin<span class=\"_ _2\"></span>gsvoeten toe, afhan<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>elijk van het t<span class=\"_ _2\"></span>yp<span class=\"_ _2\"></span>e actief (geb<span class=\"_ _2\"></span>ouwen of ma<span class=\"_ _2\"></span>chine<span class=\"_ _2\"></span>s<span class=\"_ _1a\"></span>), de leaseterm<span class=\"_ _2\"></span>ijn, de ge<span class=\"_ _2\"></span>ografisc<span class=\"_ _2\"></span>he regio, de r<span class=\"_ _2\"></span>isicop<span class=\"_ _2\"></span>remie (van 1,80% tot 3%<span class=\"_ _0\"></span>) en de varia<span class=\"_ _2\"></span>biliteit van d<span class=\"_ _2\"></span>e basisren<span class=\"_ _2\"></span>tev<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>et (gebas<span class=\"_ _2\"></span>eerd op d<span class=\"_ _2\"></span>e mark<span class=\"_ _2\"></span>tswap<span class=\"_ _2\"></span>rentes van 31 decemb<span class=\"_ _2\"></span>er 2018)<span class=\"_ _0\"></span>. De toe<span class=\"_ _2\"></span>gep<span class=\"_ _2\"></span>aste implic<span class=\"_ _2\"></span>iete rentevoet is afhankelijk van de l<span class=\"_ _2\"></span>ocatie e<span class=\"_ _2\"></span>n de resteren<span class=\"_ _2\"></span>de loo<span class=\"_ _2\"></span>ptijd van de overee<span class=\"_ _2\"></span>nkomst. V<span class=\"_ _0\"></span>oo<span class=\"_ _2\"></span>r contrac<span class=\"_ _2\"></span>ten binne<span class=\"_ _2\"></span>n Eur<span class=\"_ _1a\"></span>opa li<span class=\"_ _2\"></span>gt deze tussen 0 e<span class=\"_ _2\"></span>n 2,8%. In de VS ligt de margina<span class=\"_ _2\"></span>le lenin<span class=\"_ _2\"></span>grentevoet tusse<span class=\"_ _2\"></span>n 3,4 en 6,<span class=\"_ _0\"></span>9<span class=\"_ _2\"></span>%.De le<span class=\"_ _2\"></span>aseoveree<span class=\"_ _2\"></span>nkomsten onde<span class=\"_ _2\"></span>r IFRS 16 hebb<span class=\"_ _2\"></span>en ee<span class=\"_ _2\"></span>n resteren<span class=\"_ _2\"></span>de loo<span class=\"_ _2\"></span>ptijd tusse<span class=\"_ _2\"></span>n 1 en 8 jaar<span class=\"_ _0\"></span>. Als al<span class=\"_ _2\"></span>ternatief voor he<span class=\"_ _2\"></span>t uit<span class=\"_ _2\"></span>voere<span class=\"_ _2\"></span>n van een be<span class=\"_ _2\"></span>oord<span class=\"_ _2\"></span>eling o<span class=\"_ _2\"></span>p bijzondere waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g, zijn wij ui<span class=\"_ _2\"></span>tgeg<span class=\"_ _2\"></span>aan van eerd<span class=\"_ _2\"></span>ere be<span class=\"_ _2\"></span>oorde<span class=\"_ _2\"></span>lingen of l<span class=\"_ _2\"></span>ease<span class=\"_ _2\"></span>overeenkomsten verlie<span class=\"_ _2\"></span>slatend zijn \u2013 pe<span class=\"_ _2\"></span>r 31 decemb<span class=\"_ _2\"></span>er 2022 waren er g<span class=\"_ _2\"></span>een ver<span class=\"_ _2\"></span>lieslaten<span class=\"_ _2\"></span>de overeenk<span class=\"_ _0\"></span>oms<span class=\"_ _2\"></span>ten.Wat de financie<span class=\"_ _2\"></span>rings<span class=\"_ _2\"></span>overeenkomsten van de groe<span class=\"_ _2\"></span>p betref<span class=\"_ _6\"></span>t, voor<span class=\"_ _2\"></span>ziet de do<span class=\"_ _2\"></span>cume<span class=\"_ _2\"></span>ntatie in ee<span class=\"_ _2\"></span>n neu<span class=\"_ _2\"></span>tralisatie van de wijziging<span class=\"_ _2\"></span>en in bo<span class=\"_ _2\"></span>ekh<span class=\"_ _2\"></span>oudkun<span class=\"_ _2\"></span>dige no<span class=\"_ _2\"></span>rmen. Al<span class=\"_ _2\"></span>s dusdani<span class=\"_ _2\"></span>g heef<span class=\"_ _6\"></span>t de toepas<span class=\"_ _2\"></span>sing van IFRS 16 gee<span class=\"_ _2\"></span>n gevolge<span class=\"_ _2\"></span>n voor de financ<span class=\"_ _2\"></span>iering van d<span class=\"_ _2\"></span>e groep. We zullen de Sc<span class=\"_ _2\"></span>huldgra<span class=\"_ _2\"></span>ad blij<span class=\"_ _2\"></span>ven bere<span class=\"_ _2\"></span>kenen in overeens<span class=\"_ _2\"></span>temming met d<span class=\"_ _2\"></span>e defini<span class=\"_ _2\"></span>tie in onze financieringsovereenkomst.Boek<span class=\"_ _2\"></span>waa<span class=\"_ _2\"></span>rden van de le<span class=\"_ _2\"></span>aseverpl<span class=\"_ _2\"></span>ichting<span class=\"_ _2\"></span>en en bewe<span class=\"_ _2\"></span>ging<span class=\"_ _2\"></span>en in 2022: IFRS 16 excl. Sale<span class=\"_ _2\"></span>-and<span class=\"_ _2\"></span>-(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)sale<span class=\"_ _2\"></span>-and<span class=\"_ _2\"></span>-T<span class=\"_ _24\"></span>otaalleasebackleasebackPer 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2021<span class=\"_ _8d\"> </span><span class=\"ls44 ws42\">31<span class=\"_ _2\"></span>.033 <span class=\"_ _126\"> </span></span>19<span class=\"_ _0\"></span>.998 <span class=\"_ _95\"> </span><span class=\"ls44 ws42\">51<span class=\"_ _2\"></span>.030 </span>Aanschaf<span class=\"_ _2\"></span>fingen<span class=\"_ _170\"> </span><span class=\"ls5b ws59\">5<span class=\"_ _2\"></span>.70<span class=\"_ _2\"></span>4 <span class=\"_ _79\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _66\"> </span></span>5<span class=\"_ _2\"></span>.70<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span> </span>V<span class=\"_ _0\"></span>erkopen<span class=\"_ _1bb\"> </span><span class=\"ls8e ws8c\">(29)<span class=\"_ _af\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _11a\"> </span></span>(2<span class=\"_ _2\"></span>9)</span>Financieringsk<span class=\"_ _1a\"></span>osten<span class=\"_ _3a\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _47\"> </span>48<span class=\"_ _e4\"> </span>48</span>Aangroe<span class=\"_ _2\"></span>i van intrest<span class=\"_ _1d3\"> </span>1.<span class=\"_ _2\"></span>330 <span class=\"_ _178\"> </span><span class=\"ls4d ws4b\">465<span class=\"_ _1e\"> </span><span class=\"ls5b ws59\">1<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>95<span class=\"_ _2\"></span> </span></span>Betalinge<span class=\"_ _2\"></span>n<span class=\"_ _112\"> </span>(6<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>49<span class=\"_ _2\"></span>)<span class=\"_ _13c\"> </span><span class=\"lsb4 wsb2\">(2.4<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>)<span class=\"_ _1d2\"> </span><span class=\"ls93 ws91\">(<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>94)</span></span>Wisselk<span class=\"_ _0\"></span>oersef<span class=\"_ _2\"></span>fect<span class=\"_ _ca\"> </span><span class=\"ls0 ws0\">86<span class=\"_ _2\"></span>0 <span class=\"_ _7a\"> </span>-<span class=\"_ _43\"> </span><span class=\"ls6 ws6\">860</span></span>Per 31 decem<span class=\"_ _2\"></span>ber 2022<span class=\"_ _7d\"> </span>32<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>49 <span class=\"_ _123\"> </span><span class=\"ls0 ws0\">18.0<span class=\"_ _2\"></span>66 <span class=\"_ _1b\"> </span><span class=\"ls44 ws42\">50.<span class=\"_ _2\"></span>515 </span></span>K<span class=\"_ _0\"></span>or<span class=\"_ _2\"></span>tlopende 6.872 <span class=\"_ _11f\"> </span><span class=\"ls8a ws88\">1<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>0<span class=\"_ _6\"></span> <span class=\"_ _75\"> </span></span>8.801 leasev<span class=\"_ _1a\"></span>erplichti<span class=\"_ _1a\"></span>ngenLanglopende 25.<span class=\"_ _2\"></span>57<span class=\"_ _2\"></span>7 <span class=\"_ _138\"> </span><span class=\"ls59 ws57\">1<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>6 <span class=\"_ _93\"> </span><span class=\"ls5b ws59\">41<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>4 </span></span>leasev<span class=\"_ _1a\"></span>erplichti<span class=\"_ _1a\"></span>ngenT<span class=\"_ _24\"></span>otaal 32<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>49 <span class=\"_ _123\"> </span><span class=\"ls0 ws0\">18<span class=\"_ _2\"></span>.066 <span class=\"_ _1b\"> </span><span class=\"ls44 ws42\">5<span class=\"_ _2\"></span>0.51<span class=\"_ _2\"></span>5 </span></span>leasev<span class=\"_ _0\"></span>erplichtingen(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _9e\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _5f\"> </span>2021</span>T<span class=\"_ _0\"></span>otaal c<span class=\"_ _2\"></span>onta<span class=\"_ _2\"></span>nte waar<span class=\"_ _2\"></span>de van<span class=\"_ _1a\"></span> leasev<span class=\"_ _0\"></span>erplichtingen (e<span class=\"_ _0\"></span>xclusief<span class=\"_ _0\"></span> geactiveerde 50.<span class=\"_ _2\"></span>854 <span class=\"_ _e\"> </span>51.<span class=\"_ _2\"></span>417 financieringsk<span class=\"_ _0\"></span>osten) v<span class=\"_ _0\"></span>oor voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenBinnen h<span class=\"_ _2\"></span>et jaar<span class=\"_ _17c\"> </span>8.849 <span class=\"_ _12c\"> </span><span class=\"ls5a ws58\">7.<span class=\"_ _6\"></span>3<span class=\"_ _6\"></span>9<span class=\"_ _6\"></span>1<span class=\"_ _6\"></span> <span class=\"_ _0\"></span></span>Lang<span class=\"_ _2\"></span>er dan 1 jaar e<span class=\"_ _2\"></span>n niet lan<span class=\"_ _2\"></span>ger dan 3<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>.9<span class=\"_ _6\"></span>24<span class=\"_ _2\"></span> <span class=\"_ _e\"> </span><span class=\"ls0 ws0\">29<span class=\"_ _0\"></span>.860 </span>5 jaarLang<span class=\"_ _2\"></span>er dan 5 jaar<span class=\"_ _fd\"> </span><span class=\"ls40 ws3e\">8.080 <span class=\"_ _98\"> </span><span class=\"ls4f ws4d\">14.166 </span></span>T<span class=\"_ _0\"></span>otaal s<span class=\"_ _2\"></span>top<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te -<span class=\"_ _13c\"> </span><span class=\"ls92 ws90\">3<span class=\"_ _2\"></span>9.<span class=\"_ _6\"></span>7<span class=\"_ _2\"></span>5<span class=\"_ _6\"></span>8<span class=\"_ _2\"></span> <span class=\"_ _0\"></span></span>bedrijfsactiviteitenDe gro<span class=\"_ _2\"></span>ep heef<span class=\"_ _6\"></span>t voorui<span class=\"_ _2\"></span>tzie<span class=\"_ _2\"></span>ndhei<span class=\"_ _2\"></span>d gebr<span class=\"_ _2\"></span>uik<span class=\"_ _2\"></span>t bij h<span class=\"_ _2\"></span>et bep<span class=\"_ _2\"></span>alen van de leas<span class=\"_ _2\"></span>etermijn wann<span class=\"_ _2\"></span>eer het c<span class=\"_ _2\"></span>ontract o<span class=\"_ _2\"></span>pties b<span class=\"_ _2\"></span>evat om de le<span class=\"_ _2\"></span>aseovere<span class=\"_ _2\"></span>enkomst te verleng<span class=\"_ _2\"></span>en of te be\u00ebi<span class=\"_ _2\"></span>ndige<span class=\"_ _2\"></span>n. Naas<span class=\"_ _2\"></span>t de impa<span class=\"_ _2\"></span>ct op de o<span class=\"_ _2\"></span>peratio<span class=\"_ _2\"></span>nele a<span class=\"_ _2\"></span>ctivi<span class=\"_ _2\"></span>teiten wordt in deze analyse rekening g<span class=\"_ _2\"></span>ehou<span class=\"_ _2\"></span>den m<span class=\"_ _2\"></span>et criteri<span class=\"_ _2\"></span>a zoals boe<span class=\"_ _2\"></span>tes en verb<span class=\"_ _2\"></span>eteringe<span class=\"_ _2\"></span>n aan het g<span class=\"_ _2\"></span>eleas<span class=\"_ _2\"></span>ede g<span class=\"_ _2\"></span>oed. Variabel<span class=\"_ _2\"></span>e leas<span class=\"_ _2\"></span>ebeta<span class=\"_ _2\"></span>lingen we<span class=\"_ _2\"></span>rden nie<span class=\"_ _2\"></span>t mee<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men in de waa<span class=\"_ _2\"></span>rderin<span class=\"_ _2\"></span>g van de leas<span class=\"_ _2\"></span>everplic<span class=\"_ _2\"></span>htingen<span class=\"_ _2\"></span>.T<span class=\"_ _1\"></span>o<span class=\"_ _2\"></span>elichting 2<span class=\"_ _0\"></span>4. N<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>toschuld-<span class=\"_ _2\"></span>recon<span class=\"_ _2\"></span>ciliatieDe volg<span class=\"_ _2\"></span>ende t<span class=\"_ _2\"></span>abel g<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t e<span class=\"_ _2\"></span>en over<span class=\"_ _2\"></span>zicht van de n<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>toschuld e<span class=\"_ _2\"></span>n -b<span class=\"_ _2\"></span>eweging<span class=\"_ _2\"></span>en:  Schulden uit financieringsact<span class=\"_ _2\"></span>iviteiten<span class=\"_ _4\"> </span><span class=\"ls2 ws2\">Liquide middelen</span>(In d<span class=\"_ _2\"></span>uizen<span class=\"_ _2\"></span>d \u20ac)<span class=\"_ _67\"> </span><span class=\"lsbc wsbb\">Senior </span>Senior Lease-Lease-Super Be<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>ley<span class=\"_ _2\"></span> T<span class=\"_ _0\"></span>otaal Liquide T<span class=\"_ _0\"></span>otaal Secured Secured verplich <span class=\"_ _27\"></span>-verplich <span class=\"_ _27\"></span>-Senior RCFfinanci\u00eble middelen financi\u00eble Not<span class=\"_ _2\"></span>es met<span class=\"_ _2\"></span> Not<span class=\"_ _2\"></span>es met<span class=\"_ _2\"></span> tingen <span class=\"_ _0\"></span>met tingen <span class=\"_ _0\"></span>met RCFbrutoschuld voortgezette nettoschul<span class=\"_ _2\"></span>d ver<span class=\"_ _2\"></span>va<span class=\"_ _2\"></span>l<span class=\"ls0 ws0\">-</span>ver<span class=\"_ _2\"></span>va<span class=\"_ _2\"></span>l<span class=\"ls0 ws0\">-</span>ver<span class=\"_ _2\"></span>va<span class=\"_ _2\"></span>ld<span class=\"_ _2\"></span>atu<span class=\"_ _2\"></span>m ver<span class=\"_ _2\"></span>va<span class=\"_ _2\"></span>ld<span class=\"_ _2\"></span>atu<span class=\"_ _2\"></span>m voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t<span class=\"ls0 ws0\">-</span>bedrijfsacti<span class=\"ls0 ws0\">-</span>voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t<span class=\"ls0 ws0\">-</span>dat<span class=\"_ _2\"></span>um na 1 datum na 1 jaarbin<span class=\"_ _2\"></span>nen 1 jaargezet<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span> viteitengezet<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span> jaarbin<span class=\"_ _2\"></span>nen 1 jaarbedrijfsacti<span class=\"ls0 ws0\">-</span>bedrijfsac<span class=\"ls0 ws0\">-</span>viteitentiviteitenNet<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>osch<span class=\"_ _2\"></span>uld p<span class=\"_ _2\"></span>er (23<span class=\"_ _2\"></span>4,<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>57<span class=\"_ _2\"></span>)<span class=\"_ _1e7\"> </span>(<span class=\"_ _6\"></span>7,<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>)<span class=\"_ _14a\"> </span><span class=\"ls7a ws78\">(44,026)<span class=\"_ _14a\"> </span></span>(<span class=\"_ _6\"></span>7,<span class=\"_ _6\"></span>3<span class=\"_ _6\"></span>3<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>)<span class=\"_ _87\"> </span>(4<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>09<span class=\"_ _2\"></span>0)<span class=\"_ _195\"> </span>(7,<span class=\"_ _0\"></span>960)<span class=\"_ _1b\"> </span>(34<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>39)<span class=\"_ _5f\"> </span><span class=\"ls9b ws99\">5<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>394 <span class=\"_ _12c\"> </span>(2<span class=\"_ _2\"></span>94<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>45<span class=\"_ _2\"></span>)</span>31 de<span class=\"_ _2\"></span>cem<span class=\"_ _2\"></span>ber 2021Kasstro<span class=\"_ _2\"></span>men<span class=\"_ _af\"> </span>-<span class=\"_ _17\"> </span>-<span class=\"_ _e1\"> </span>-<span class=\"_ _1b1\"> </span>-<span class=\"_ _78\"> </span>-<span class=\"_ _11c\"> </span>-<span class=\"_ _6e\"> </span>-<span class=\"_ _74\"> </span><span class=\"lsc5 wsc4\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>,9<span class=\"_ _6\"></span>0<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>)<span class=\"_ _198\"> </span>(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>,9<span class=\"_ _6\"></span>0<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>)</span>Opbrengsten<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>(13<span class=\"_ _1a\"></span>0,<span class=\"_ _0\"></span>000)<span class=\"_ _67\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _e1\"> </span>-<span class=\"_ _1b1\"> </span>-<span class=\"_ _78\"> </span>-<span class=\"_ _11c\"> </span>-<span class=\"_ _123\"> </span></span>(1<span class=\"_ _0\"></span>30,<span class=\"_ _0\"></span>000)<span class=\"_ _178\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _70\"> </span></span>(130,<span class=\"_ _0\"></span>000)uit l<span class=\"_ _2\"></span>enin<span class=\"_ _2\"></span>gen m<span class=\"_ _2\"></span>et derdenT<span class=\"_ _24\"></span>erugb<span class=\"_ _2\"></span>etali<span class=\"_ _1a\"></span>ngen 232,8<span class=\"_ _0\"></span>18 <span class=\"_ _121\"> </span>2,380 <span class=\"_ _78\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _ba\"> </span><span class=\"lsc7 wsc6\">7,<span class=\"_ _6\"></span>4<span class=\"_ _6\"></span>6<span class=\"_ _2\"></span>8<span class=\"_ _6\"></span> <span class=\"_ _8d\"> </span><span class=\"ls2 ws2\">4<span class=\"_ _2\"></span>5,090 <span class=\"_ _64\"> </span><span class=\"lsc8 wsc7\">8,1<span class=\"_ _2\"></span>07<span class=\"_ _2\"></span> <span class=\"_ _93\"> </span><span class=\"ls96 ws94\">295,863 <span class=\"_ _1d8\"> </span></span></span></span></span>-<span class=\"_ _11b\"> </span><span class=\"ls96 ws94\">295,863 </span></span>van le<span class=\"_ _2\"></span>ning<span class=\"_ _2\"></span>en me<span class=\"_ _2\"></span>t derdenAnd<span class=\"_ _2\"></span>ere no<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ash (6<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>0)<span class=\"_ _43\"> </span>1<span class=\"_ _2\"></span>,31<span class=\"_ _2\"></span>1 <span class=\"_ _70\"> </span>2<span class=\"_ _2\"></span>,022 <span class=\"_ _43\"> </span>(8,<span class=\"_ _0\"></span>981)<span class=\"_ _122\"> </span>(82)<span class=\"_ _7d\"> </span>(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>47<span class=\"_ _2\"></span>)<span class=\"_ _121\"> </span><span class=\"ls5b ws59\">(6,<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>28)<span class=\"_ _3\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _74\"> </span></span>(6<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>52<span class=\"_ _2\"></span>8)</span>bewe<span class=\"_ _2\"></span>gingen (inclusief<span class=\"ls0 ws0\"> </span>wisselk<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>ers-<span class=\"ls0 ws0\"> </span>bewe<span class=\"_ _2\"></span>gingen)Nettosch<span class=\"_ _2\"></span>uld per (132<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>489)<span class=\"_ _8d\"> </span>(3<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>47<span class=\"_ _2\"></span>9)<span class=\"_ _122\"> </span>(42<span class=\"_ _6\"></span>,0<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>4)<span class=\"_ _198\"> </span>(8<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>49)<span class=\"_ _32\"> </span>(82)<span class=\"_ _5e\"> </span>-<span class=\"_ _122\"> </span>(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>,90<span class=\"_ _2\"></span>3)<span class=\"_ _5e\"> </span><span class=\"lsce wscd\">38,488 <span class=\"_ _12c\"> </span><span class=\"ls97 ws95\">(<span class=\"_ _2\"></span>148<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>415)</span></span>31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2022De b<span class=\"_ _2\"></span>ovenstaan<span class=\"_ _2\"></span>de tab<span class=\"_ _2\"></span>el heef<span class=\"_ _6\"></span>t gee<span class=\"_ _2\"></span>n betrek<span class=\"_ _2\"></span>king op d<span class=\"_ _2\"></span>e geac<span class=\"_ _2\"></span>tiveerde fi<span class=\"_ _2\"></span>nancie<span class=\"_ _2\"></span>rings<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>osten, no<span class=\"_ _2\"></span>ch op de h<span class=\"_ _2\"></span>alfja<span class=\"_ _2\"></span>arlijks be<span class=\"_ _2\"></span>taalde i<span class=\"_ _2\"></span>ntrest (zie T<span class=\"_ _24\"></span>oe<span class=\"_ _2\"></span>lichting<span class=\"_ _2\"></span>en 21 tot 23<span class=\"_ _0\"></span>). De op<span class=\"_ _2\"></span>brengs<span class=\"_ _2\"></span>t van de transac<span class=\"_ _2\"></span>tie werd geb<span class=\"_ _2\"></span>ruik<span class=\"_ _2\"></span>t voo<span class=\"_ _2\"></span>r de her<span class=\"_ _6\"></span>financ<span class=\"_ _2\"></span>iering van o<span class=\"_ _2\"></span>nze Senior Se<span class=\"_ _2\"></span>cured Notes (incl<span class=\"_ _2\"></span>usief \u20ac 2,4 miljo<span class=\"_ _2\"></span>en aan b<span class=\"_ _2\"></span>etaald<span class=\"_ _2\"></span>e PIK<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>rente per 4 ap<span class=\"_ _2\"></span>ril) en onze RCF<span class=\"_ _0\"></span>. De non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>cas<span class=\"_ _2\"></span>h bewe<span class=\"_ _2\"></span>ging van \u20ac 0,7 miljoen he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t betrek<span class=\"_ _2\"></span>king o<span class=\"_ _2\"></span>p de half<span class=\"_ _2\"></span>jaarli<span class=\"_ _2\"></span>jkse PIK<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>rente die aan de ho<span class=\"_ _2\"></span>ofdsom word<span class=\"_ _2\"></span>t toeg<span class=\"_ _2\"></span>evoegd. D<span class=\"_ _2\"></span>e non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>cas<span class=\"_ _2\"></span>h bewe<span class=\"_ _2\"></span>ging van \u20ac 1,3 miljo<span class=\"_ _2\"></span>en is de net<span class=\"_ _2\"></span>tobewe<span class=\"_ _2\"></span>ging in o<span class=\"_ _2\"></span>pgeb<span class=\"_ _2\"></span>ouwd<span class=\"_ _2\"></span>e intresten. <span class=\"_ _1e8\"> </span><span class=\"ls2 ws2\">Liquide middelen<span class=\"_ _1e9\"> </span></span> T<span class=\"_ _24\"></span>otaal financi\u00eble Liquide middelen T<span class=\"_ _24\"></span>otaal financi\u00eble (In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)brutoschuld stopgezet<span class=\"_ _2\"></span>te stopgezet<span class=\"_ _2\"></span>te nettosc<span class=\"_ _2\"></span>huld stopgezette bedrijfsactiviteitenbedrijfsactiviteitenbedrijfsactiviteitenNet<span class=\"_ _2\"></span>tos<span class=\"_ _2\"></span>chul<span class=\"_ _2\"></span>d per 31 (<span class=\"_ _2\"></span>3<span class=\"_ _6\"></span>9.<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>5<span class=\"_ _6\"></span>8<span class=\"_ _6\"></span>)<span class=\"_ _185\"> </span><span class=\"ls89 ws87\">3<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>9 <span class=\"_ _5b\"> </span><span class=\"lsac wsaa\">(<span class=\"_ _0\"></span>35.848<span class=\"_ _0\"></span>)</span></span>dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2021Ka<span class=\"_ _0\"></span>sstromen<span class=\"_ _1ea\"> </span>-<span class=\"_ _9d\"> </span><span class=\"ls81 ws7f\">5<span class=\"_ _2\"></span>70<span class=\"_ _23\"> </span>5<span class=\"_ _2\"></span>70</span>Wijziging i<span class=\"_ _2\"></span>n 38.6<span class=\"_ _2\"></span>43 <span class=\"_ _cf\"> </span><span class=\"ls4f ws4d\">(<span class=\"_ _0\"></span>4.4<span class=\"_ _2\"></span>80)<span class=\"_ _17c\"> </span>34.<span class=\"_ _0\"></span>16<span class=\"_ _2\"></span>4 </span>toepassi<span class=\"_ _0\"></span>ngsgebiedT<span class=\"_ _24\"></span>e<span class=\"_ _2\"></span>rugb<span class=\"_ _2\"></span>etaling<span class=\"_ _2\"></span>en van leni<span class=\"_ _2\"></span>ngen 1<span class=\"_ _2\"></span>.11<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span> <span class=\"_ _a5\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _110\"> </span></span>1<span class=\"_ _2\"></span>.11<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span> met de<span class=\"_ _2\"></span>rdenNet<span class=\"_ _2\"></span>tos<span class=\"_ _2\"></span>chul<span class=\"_ _2\"></span>d per 31 -<span class=\"_ _1d6\"> </span>-<span class=\"_ _5\"> </span>-dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2022T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 25. A<span class=\"_ _0\"></span>anvu<span class=\"_ _0\"></span>llende i<span class=\"_ _1a\"></span>nf<span class=\"_ _0\"></span>ormat<span class=\"_ _0\"></span>ie ov<span class=\"_ _0\"></span>er financ<span class=\"_ _1a\"></span>i\u00eble i<span class=\"_ _0\"></span>nstru<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>enDe volg<span class=\"_ _2\"></span>ende t<span class=\"_ _2\"></span>abel g<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>e bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde en d<span class=\"_ _2\"></span>e re\u00eble waa<span class=\"_ _2\"></span>rden wee<span class=\"_ _2\"></span>r van elke categorie van fina<span class=\"_ _2\"></span>nci\u00ebl<span class=\"_ _2\"></span>e activa en fin<span class=\"_ _2\"></span>anci\u00eb<span class=\"_ _2\"></span>le verplic<span class=\"_ _2\"></span>htinge<span class=\"_ _2\"></span>n voor de voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tgezet<span class=\"_ _2\"></span>te bedr<span class=\"_ _2\"></span>ijfs<span class=\"_ _2\"></span>activi<span class=\"_ _2\"></span>teiten:Re\u00ebl<span class=\"_ _2\"></span>ewaar<span class=\"_ _2\"></span>de<span class=\"_ _2\"></span>-(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)2022<span class=\"_ _178\"> </span>2022<span class=\"_ _1eb\"> </span>2021<span class=\"_ _71\"> </span>2021hi\u00ebrarchieRe\u00ebl<span class=\"_ _2\"></span>e Re\u00ebl<span class=\"_ _2\"></span>e BoekwaardeBoekwaardewaardewaardeActiva p<span class=\"_ _2\"></span>er bal<span class=\"_ _2\"></span>ansd<span class=\"_ _2\"></span>atum<span class=\"_ _1ec\"> </span> <span class=\"_ _a8\"> </span>64<span class=\"_ _2\"></span>.082 <span class=\"_ _123\"> </span>64<span class=\"_ _2\"></span>.082 <span class=\"_ _90\"> </span><span class=\"ls16 ws16\">75<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>675<span class=\"_ _2\"></span> <span class=\"_ _190\"> </span>75<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>675<span class=\"_ _2\"></span> </span>Leningen en v<span class=\"_ _0\"></span>orderingen<span class=\"_ _17b\"> </span> <span class=\"_ _47\"> </span>64<span class=\"_ _2\"></span>.082 <span class=\"_ _123\"> </span>6<span class=\"_ _2\"></span>4.082 <span class=\"_ _90\"> </span><span class=\"ls16 ws16\">75<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>675<span class=\"_ _2\"></span> <span class=\"_ _190\"> </span>75<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>675<span class=\"_ _2\"></span> </span>Hand<span class=\"_ _2\"></span>els<span class=\"_ _2\"></span>- en overige vord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en<span class=\"_ _1ee\"> </span> <span class=\"_ _119\"> </span><span class=\"ls57 ws55\">25<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>593<span class=\"_ _2\"></span> <span class=\"_ _145\"> </span>2<span class=\"_ _2\"></span>5.<span class=\"_ _2\"></span>593<span class=\"_ _2\"></span> <span class=\"_ _138\"> </span>24.281<span class=\"_ _2\"></span> <span class=\"_ _92\"> </span>24.281<span class=\"_ _2\"></span> </span>Liquide middele<span class=\"_ _2\"></span>n<span class=\"_ _1ef\"> </span>Niveau 1<span class=\"_ _11a\"> </span>38.488 <span class=\"_ _90\"> </span>38.488 <span class=\"_ _46\"> </span><span class=\"ls6 ws6\">51.39<span class=\"_ _0\"></span>4 <span class=\"_ _67\"> </span>51.3<span class=\"_ _1a\"></span>9<span class=\"_ _0\"></span>4 </span>V<span class=\"_ _0\"></span>erplichtingen per ba<span class=\"_ _1a\"></span>lansdatum<span class=\"_ _1f0\"> </span> <span class=\"_ _aa\"> </span>239<span class=\"_ _0\"></span>.907<span class=\"_ _1a\"></span> <span class=\"_ _32\"> </span>229<span class=\"_ _0\"></span>.309 <span class=\"_ _11e\"> </span><span class=\"lsab wsa9\">3<span class=\"_ _2\"></span>8<span class=\"_ _6\"></span>7.<span class=\"_ _6\"></span>2<span class=\"_ _6\"></span>6<span class=\"_ _2\"></span>8<span class=\"_ _6\"></span> <span class=\"_ _6f\"> </span><span class=\"ls92 ws90\">3<span class=\"_ _6\"></span>7<span class=\"_ _2\"></span>9.<span class=\"_ _6\"></span>3<span class=\"_ _6\"></span>6<span class=\"_ _6\"></span>1<span class=\"_ _2\"></span> <span class=\"_ _0\"></span></span></span>Financi\u00eble v<span class=\"_ _0\"></span>erplichtingen ge<span class=\"_ _1a\"></span>waardeerd t<span class=\"_ _1a\"></span>egen  <span class=\"_ _aa\"> </span>239<span class=\"_ _0\"></span>.907<span class=\"_ _1a\"></span> <span class=\"_ _32\"> </span>229<span class=\"_ _0\"></span>.309 <span class=\"_ _11e\"> </span><span class=\"lsab wsa9\">3<span class=\"_ _2\"></span>8<span class=\"_ _6\"></span>7.<span class=\"_ _6\"></span>2<span class=\"_ _6\"></span>6<span class=\"_ _2\"></span>8<span class=\"_ _6\"></span> <span class=\"_ _6f\"> </span><span class=\"ls92 ws90\">3<span class=\"_ _6\"></span>7<span class=\"_ _2\"></span>9.<span class=\"_ _6\"></span>3<span class=\"_ _6\"></span>6<span class=\"_ _6\"></span>1<span class=\"_ _2\"></span> <span class=\"_ _0\"></span></span></span>geamortiseerde k<span class=\"_ _0\"></span>ostp<span class=\"_ _2\"></span>rijsSenio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes<span class=\"_ _186\"> </span>Niveau 1<span class=\"_ _11f\"> </span>132.355 <span class=\"_ _90\"> </span>121.758 <span class=\"_ _1e\"> </span><span class=\"ls89 ws87\">24<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.4<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span> <span class=\"_ _5f\"> </span><span class=\"ls56 ws54\">232.<span class=\"_ _2\"></span>55<span class=\"_ _2\"></span>1 </span></span>Bank- en ov<span class=\"_ _1a\"></span>erig<span class=\"_ _2\"></span>e lenin<span class=\"_ _2\"></span>gen<span class=\"_ _1f1\"> </span>Niveau 2<span class=\"_ _11f\"> </span>50.350 <span class=\"_ _69\"> </span>50.350 <span class=\"_ _90\"> </span><span class=\"ls57 ws55\">1<span class=\"_ _2\"></span>04<span class=\"_ _2\"></span>.081<span class=\"_ _2\"></span> <span class=\"_ _198\"> </span>1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>4.<span class=\"_ _2\"></span>081<span class=\"_ _2\"></span> </span>Hand<span class=\"_ _2\"></span>els<span class=\"_ _2\"></span>- en overige s<span class=\"_ _2\"></span>chuld<span class=\"_ _2\"></span>en<span class=\"_ _1e2\"> </span> <span class=\"_ _1b1\"> </span>57<span class=\"_ _0\"></span>.2<span class=\"_ _1a\"></span>01 <span class=\"_ _e5\"> </span>57<span class=\"_ _0\"></span>.201<span class=\"_ _0\"></span> <span class=\"_ _92\"> </span><span class=\"ls0 ws0\">4<span class=\"_ _0\"></span>2.729 <span class=\"_ _11c\"> </span>42.<span class=\"_ _0\"></span>72<span class=\"_ _2\"></span>9 </span>Financi\u00eble v<span class=\"_ _0\"></span>erplichtingen ge<span class=\"_ _1a\"></span>waardeerd t<span class=\"_ _1a\"></span>egen  <span class=\"_ _73\"> </span>-<span class=\"_ _19e\"> </span>-<span class=\"_ _1b5\"> </span>-<span class=\"_ _19e\"> </span>-re\u00eb<span class=\"_ _2\"></span>le waar<span class=\"_ _2\"></span>de via O<span class=\"_ _2\"></span>CIV<span class=\"_ _0\"></span>re<span class=\"_ _2\"></span>emd<span class=\"_ _2\"></span>e valuta afge<span class=\"_ _2\"></span>leid<span class=\"_ _2\"></span>e financi<span class=\"_ _2\"></span>\u00eble instr<span class=\"_ _2\"></span>umenten<span class=\"_ _5e\"> </span>Nivea<span class=\"_ _2\"></span>u 2<span class=\"_ _176\"> </span>-<span class=\"_ _19e\"> </span>-<span class=\"_ _19e\"> </span>-<span class=\"_ _1b5\"> </span>-V<span class=\"_ _0\"></span>er<span class=\"_ _2\"></span>schille<span class=\"_ _2\"></span>nde waard<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>sniveaus we<span class=\"_ _2\"></span>rden als vol<span class=\"_ _2\"></span>gt ge<span class=\"_ _2\"></span>definie<span class=\"_ _2\"></span>erd:\u2022 <span class=\"_\"> </span>N<span class=\"_ _2\"></span>iveau 1: zijn waard<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en afgel<span class=\"_ _2\"></span>eid van gen<span class=\"_ _2\"></span>oteerde pr<span class=\"_ _2\"></span>ijzen (<span class=\"_ _0\"></span>n<span class=\"_ _2\"></span>iet aang<span class=\"_ _2\"></span>epas<span class=\"_ _2\"></span>t) in een actieve mark<span class=\"_ _6\"></span>t voor ide<span class=\"_ _2\"></span>ntieke activa en pa<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>iva;\u2022 <span class=\"_\"> </span>N<span class=\"_ _2\"></span>iveau 2: zijn waard<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en afgel<span class=\"_ _2\"></span>eid van bronn<span class=\"_ _2\"></span>en, and<span class=\"_ _2\"></span>ers dan g<span class=\"_ _2\"></span>enoteerd<span class=\"_ _2\"></span>e prijzen ver<span class=\"_ _2\"></span>vat in nive<span class=\"_ _2\"></span>au 1, die waarn<span class=\"_ _2\"></span>eemb<span class=\"_ _2\"></span>aar zijn voor he<span class=\"_ _2\"></span>t actief of pas<span class=\"_ _2\"></span>sief<span class=\"_ _0\"></span>, of<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>l direct (als prijzen), o<span class=\"_ _1a\"></span>f<span class=\"_ _2\"></span>wel indi<span class=\"_ _2\"></span>rect (afgeleid van p<span class=\"_ _2\"></span>rijzen)<span class=\"_ _0\"></span>;\u2022 <span class=\"_\"> </span>N<span class=\"_ _2\"></span>iveau 3: zijn waarde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n afgele<span class=\"_ _2\"></span>id van bronne<span class=\"_ _2\"></span>n voor het a<span class=\"_ _2\"></span>ctief of pas<span class=\"_ _2\"></span>sief die niet g<span class=\"_ _2\"></span>ebas<span class=\"_ _2\"></span>eerd zijn op o<span class=\"_ _2\"></span>bser<span class=\"_ _2\"></span>ve<span class=\"_ _2\"></span>erbare mark<span class=\"_ _2\"></span>tdata (<span class=\"_ _0\"></span>niet-waarneembare inputs)<span class=\"_ _0\"></span>.De re\u00eb<span class=\"_ _2\"></span>le waarde van d<span class=\"_ _2\"></span>e Senior S<span class=\"_ _2\"></span>ecured N<span class=\"_ _2\"></span>otes is geba<span class=\"_ _2\"></span>seerd o<span class=\"_ _2\"></span>p een ramin<span class=\"_ _2\"></span>g van Niveau 1. D<span class=\"_ _2\"></span>e re\u00ebl<span class=\"_ _2\"></span>e waarde van alle a<span class=\"_ _2\"></span>ndere financ<span class=\"_ _2\"></span>i\u00eble ins<span class=\"_ _2\"></span>trumen<span class=\"_ _2\"></span>ten, met uit<span class=\"_ _2\"></span>zonde<span class=\"_ _2\"></span>ring van liqui<span class=\"_ _2\"></span>de mid<span class=\"_ _2\"></span>delen<span class=\"_ _2\"></span>, werd bep<span class=\"_ _2\"></span>aald o<span class=\"_ _2\"></span>p basis van ramin<span class=\"_ _2\"></span>gen van Nive<span class=\"_ _2\"></span>au 2. De re\u00ebl<span class=\"_ _2\"></span>e waarde van de valu<span class=\"_ _2\"></span>tatermijn<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>ntracten werd b<span class=\"_ _2\"></span>epaal<span class=\"_ _2\"></span>d doo<span class=\"_ _2\"></span>r gebr<span class=\"_ _2\"></span>uik te maken van de op een a<span class=\"_ _2\"></span>ctieve mark<span class=\"_ _2\"></span>t ge<span class=\"_ _2\"></span>noteerde termijnkoers. D<span class=\"_ _2\"></span>e verdisc<span class=\"_ _2\"></span>onterings<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>fecten zijn over he<span class=\"_ _2\"></span>t algem<span class=\"_ _2\"></span>een ni<span class=\"_ _2\"></span>et signi<span class=\"_ _2\"></span>ficant voo<span class=\"_ _2\"></span>r deri<span class=\"_ _2\"></span>vaten van Niveau 2. V<span class=\"_ _0\"></span>oo<span class=\"_ _2\"></span>r hand<span class=\"_ _2\"></span>els<span class=\"_ _2\"></span>- en overige vord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en, also<span class=\"_ _2\"></span>ok hand<span class=\"_ _2\"></span>els<span class=\"_ _2\"></span>- en overige s<span class=\"_ _2\"></span>chuld<span class=\"_ _2\"></span>en, word<span class=\"_ _2\"></span>t de bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde b<span class=\"_ _2\"></span>esch<span class=\"_ _2\"></span>ouwd als e<span class=\"_ _2\"></span>en goe<span class=\"_ _2\"></span>de ramin<span class=\"_ _2\"></span>g van de re\u00ebl<span class=\"_ _2\"></span>e waarde, ge<span class=\"_ _2\"></span>let op de kor<span class=\"_ _2\"></span>tlo<span class=\"_ _2\"></span>pen<span class=\"_ _2\"></span>de aard van deze po<span class=\"_ _2\"></span>sten. Er waren geen veran<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen in d<span class=\"_ _2\"></span>e toegep<span class=\"_ _2\"></span>aste waarder<span class=\"_ _2\"></span>ingstech<span class=\"_ _2\"></span>nieken gedure<span class=\"_ _2\"></span>nde de p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de.T<span class=\"_ _1\"></span>o<span class=\"_ _2\"></span>elichting 26. Financiee<span class=\"_ _2\"></span>l risicob<span class=\"_ _2\"></span>eheerDe activ<span class=\"_ _2\"></span>iteiten van de groep zijn bloot<span class=\"_ _2\"></span>gesteld aa<span class=\"_ _2\"></span>n diverse financ<span class=\"_ _2\"></span>i\u00eble risic<span class=\"_ _2\"></span>o\u2019<span class=\"_ _0\"></span>s: mark<span class=\"_ _2\"></span>trisico (inc<span class=\"_ _2\"></span>lusief wisse<span class=\"_ _2\"></span>lkoersrisi<span class=\"_ _2\"></span>co, re\u00eble waard<span class=\"_ _2\"></span>e renterisico, kasstroo<span class=\"_ _2\"></span>m renterisico en grondstoffenpr<span class=\"_ _2\"></span>ijsrisico)<span class=\"_ _0\"></span>, kredietrisico en liquiditeitsrisico. Het alg<span class=\"_ _2\"></span>emen<span class=\"_ _2\"></span>e risicob<span class=\"_ _2\"></span>ehe<span class=\"_ _2\"></span>erpro<span class=\"_ _2\"></span>gramma van de groep richt<span class=\"_ _2\"></span> zich op de onvoorsp<span class=\"_ _2\"></span>elba<span class=\"_ _2\"></span>arhei<span class=\"_ _2\"></span>d van <span class=\"_ _1a\"></span>de financ<span class=\"_ _2\"></span>i\u00eble mark<span class=\"_ _6\"></span>ten en streef<span class=\"_ _6\"></span>t ernaar mo<span class=\"_ _2\"></span>gelijke negatieve ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>ten op de financi\u00ebl<span class=\"_ _2\"></span>e pres<span class=\"_ _2\"></span>taties van de groep tot een minimum te <span class=\"_ _0\"></span>b<span class=\"_ _2\"></span>ep<span class=\"_ _2\"></span>erken. Het do<span class=\"_ _2\"></span>el is de gebeur<span class=\"_ _6\"></span>tenissen of hande<span class=\"_ _2\"></span>linge<span class=\"_ _2\"></span>n die kunnen leid<span class=\"_ _2\"></span>en tot <span class=\"_ _0\"></span>fi<span class=\"_ _2\"></span>nanci<span class=\"_ _2\"></span>\u00eble verliezen te <span class=\"_ _1a\"></span>iden<span class=\"_ _2\"></span>tifice<span class=\"_ _2\"></span>ren, te <span class=\"_ _0\"></span>m<span class=\"_ _2\"></span>eten, te beh<span class=\"_ _2\"></span>eren en ver<span class=\"_ _2\"></span>volg<span class=\"_ _2\"></span>ens te <span class=\"_ _1a\"></span>moni<span class=\"_ _2\"></span>toren. A<span class=\"_ _0\"></span>fg<span class=\"_ _2\"></span>elei<span class=\"_ _2\"></span>de financi<span class=\"_ _2\"></span>\u00eble instrum<span class=\"_ _2\"></span>enten worden niet lan<span class=\"_ _2\"></span>ger geb<span class=\"_ _2\"></span>ruik<span class=\"_ _2\"></span>t om be<span class=\"_ _2\"></span>paald<span class=\"_ _2\"></span>e risico<span class=\"_ _2\"></span>blo<span class=\"_ _2\"></span>otstellinge<span class=\"_ _2\"></span>n op groepsni<span class=\"_ _2\"></span>veau af t<span class=\"_ _1a\"></span>e dekken, aangezie<span class=\"_ _2\"></span>n de blo<span class=\"_ _2\"></span>otstelling aan vree<span class=\"_ _2\"></span>mde valuta'<span class=\"_ _0\"></span>s is vermind<span class=\"_ _2\"></span>erd. K<span class=\"_ _0\"></span>walitatieve en kwantitatieve toelichtingen<span class=\"ls0 ws0\"> </span>over het ma<span class=\"_ _2\"></span>rkt<span class=\"_ _2\"></span>risic<span class=\"_ _2\"></span>oWisselkoersrisicoWe zijn in aanzienlijke mate bloot<span class=\"_ _2\"></span>gesteld a<span class=\"_ _2\"></span>an de waard<span class=\"_ _2\"></span>e van de Amer<span class=\"_ _2\"></span>ikaanse do<span class=\"_ _2\"></span>llar voor d<span class=\"_ _2\"></span>e voor<span class=\"_ _2\"></span>tg<span class=\"_ _2\"></span>ezette be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten. Bijg<span class=\"_ _2\"></span>evolg zijn onze finan<span class=\"_ _2\"></span>ci\u00eble re<span class=\"_ _2\"></span>sultaten onde<span class=\"_ _2\"></span>rhevig a<span class=\"_ _2\"></span>an de gevol<span class=\"_ _2\"></span>gen van transa<span class=\"_ _2\"></span>cties in vre<span class=\"_ _2\"></span>emde valuta\u2019<span class=\"_ _0\"></span>s en om<span class=\"_ _2\"></span>zettin<span class=\"_ _2\"></span>gsversch<span class=\"_ _2\"></span>illen die vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>vlo<span class=\"_ _2\"></span>eien u<span class=\"_ _2\"></span>it wisselk<span class=\"_ _0\"></span>oersschommelingen, voorna<span class=\"_ _0\"></span>m<span class=\"_ _2\"></span>elijk<span class=\"_ _1a\"></span> de wisselk<span class=\"_ _0\"></span>oers tussen d<span class=\"_ _2\"></span>e EUR en de USD. Het aand<span class=\"_ _2\"></span>eel van onze inkomsten dat in de ver<span class=\"_ _2\"></span>schille<span class=\"_ _2\"></span>nde valu<span class=\"_ _2\"></span>ta\u2019<span class=\"_ _0\"></span>s is opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en, stemt nie<span class=\"_ _2\"></span>t exact overeen m<span class=\"_ _2\"></span>et de inkomsten afkomstig ui<span class=\"_ _2\"></span>t elke regio, omda<span class=\"_ _2\"></span>t wij onze klanten so<span class=\"_ _2\"></span>ms facturere<span class=\"_ _2\"></span>n in een an<span class=\"_ _2\"></span>dere valut<span class=\"_ _2\"></span>a dan hun pl<span class=\"_ _2\"></span>aatseli<span class=\"_ _2\"></span>jke v<span class=\"_ _0\"></span>a<span class=\"_ _2\"></span>luta. Onze gec<span class=\"_ _2\"></span>onsol<span class=\"_ _2\"></span>idee<span class=\"_ _2\"></span>rde jaarre<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>ening is o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>steld in euro. Hierd<span class=\"_ _2\"></span>oor zijn we bl<span class=\"_ _2\"></span>ootge<span class=\"_ _2\"></span>steld aan h<span class=\"_ _2\"></span>et omzet<span class=\"_ _2\"></span>tingsr<span class=\"_ _2\"></span>isico bij de voo<span class=\"_ _2\"></span>rbe<span class=\"_ _2\"></span>reiding van onze ge<span class=\"_ _2\"></span>cons<span class=\"_ _2\"></span>olide<span class=\"_ _2\"></span>erde jaarrekening wan<span class=\"_ _2\"></span>neer we d<span class=\"_ _2\"></span>e jaarrekening<span class=\"_ _2\"></span>en van onze doc<span class=\"_ _2\"></span>hteronder<span class=\"_ _2\"></span>nemin<span class=\"_ _2\"></span>gen omzet<span class=\"_ _2\"></span>ten die e<span class=\"_ _2\"></span>en ande<span class=\"_ _2\"></span>re func<span class=\"_ _2\"></span>tionel<span class=\"_ _2\"></span>e valuta he<span class=\"_ _2\"></span>bbe<span class=\"_ _2\"></span>n dan de euro. Een dee<span class=\"_ _2\"></span>l van onze activa, pa<span class=\"_ _2\"></span>ssiva, op<span class=\"_ _2\"></span>brengs<span class=\"_ _2\"></span>ten en kosten zijn uitge<span class=\"_ _2\"></span>druk<span class=\"_ _2\"></span>t in versch<span class=\"_ _2\"></span>illend<span class=\"_ _2\"></span>e ande<span class=\"_ _2\"></span>re valuta\u2019<span class=\"_ _0\"></span>s dan EUR, voor<span class=\"_ _2\"></span>nameli<span class=\"_ _2\"></span>jk USD. Daard<span class=\"_ _2\"></span>oor kunn<span class=\"_ _2\"></span>en onze gec<span class=\"_ _2\"></span>onsoli<span class=\"_ _2\"></span>dee<span class=\"_ _2\"></span>rde be<span class=\"_ _2\"></span>drijf<span class=\"_ _2\"></span>sresul<span class=\"_ _2\"></span>taten, die in euro word<span class=\"_ _2\"></span>en gerap<span class=\"_ _2\"></span>por<span class=\"_ _6\"></span>teerd, be\u00ef<span class=\"_ _2\"></span>nvloe<span class=\"_ _2\"></span>d worden do<span class=\"_ _2\"></span>or wisselk<span class=\"_ _0\"></span>oersschommelingen.V<span class=\"_ _0\"></span>eran<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen in wis<span class=\"_ _2\"></span>selkoers<span class=\"_ _2\"></span>en kunne<span class=\"_ _2\"></span>n ook ee<span class=\"_ _2\"></span>n impac<span class=\"_ _2\"></span>t op lang<span class=\"_ _2\"></span>e t<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>rmijn heb<span class=\"_ _2\"></span>ben op onze verkoopvolumes. Bij<span class=\"_ _2\"></span>voorb<span class=\"_ _2\"></span>eeld, wannee<span class=\"_ _2\"></span>r er een l<span class=\"_ _2\"></span>angdu<span class=\"_ _2\"></span>rige on<span class=\"_ _2\"></span>twaard<span class=\"_ _2\"></span>ing is van de euro, kunnen o<span class=\"_ _2\"></span>nze volumes s<span class=\"_ _2\"></span>tijgen do<span class=\"_ _2\"></span>ordat we c<span class=\"_ _2\"></span>ompe<span class=\"_ _2\"></span>titiever worden in d<span class=\"_ _2\"></span>e mark<span class=\"_ _2\"></span>ten bu<span class=\"_ _2\"></span>iten de eurozone. Daar<span class=\"_ _6\"></span>tegenover staat d<span class=\"_ _2\"></span>at een la<span class=\"_ _2\"></span>ngdur<span class=\"_ _2\"></span>ige vers<span class=\"_ _2\"></span>terking van de e<span class=\"_ _2\"></span>uro tot een daling van d<span class=\"_ _2\"></span>e verkoopvolume<span class=\"_ _2\"></span>s en prijzenc<span class=\"_ _2\"></span>oncu<span class=\"_ _2\"></span>rrentie kan leid<span class=\"_ _2\"></span>en in de mar<span class=\"_ _2\"></span>k<span class=\"_ _2\"></span>ten buiten Europa. De volg<span class=\"_ _2\"></span>ende t<span class=\"_ _2\"></span>abel toon<span class=\"_ _2\"></span>t de pos<span class=\"_ _2\"></span>ten die het m<span class=\"_ _2\"></span>ees<span class=\"_ _2\"></span>t worden blootgesteld<span class=\"_ _1a\"></span> aan wissel<span class=\"_ _0\"></span>koersrisico<span class=\"_ _1a\"></span>\u2019<span class=\"_ _0\"></span>s.(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _d4\"> </span>EU<span class=\"_ _2\"></span>R<span class=\"_ _145\"> </span>GBP<span class=\"_ _190\"> </span>USD<span class=\"_ _46\"> </span><span class=\"lsb4 wsb2\">TRY<span class=\"_ _75\"> </span><span class=\"ls72 ws70\">TOT<span class=\"_ _0\"></span>A<span class=\"_ _2\"></span>AL</span></span>Net<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>bloo<span class=\"_ _2\"></span>tst<span class=\"_ _2\"></span>ellin<span class=\"_ _2\"></span>g per 31 d<span class=\"_ _2\"></span>ecem<span class=\"_ _2\"></span>ber 20<span class=\"_ _2\"></span>22 voor voor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te (<span class=\"_ _2\"></span>9.<span class=\"_ _2\"></span>7<span class=\"_ _6\"></span>5<span class=\"_ _6\"></span>3<span class=\"_ _2\"></span>)<span class=\"_ _6f\"> </span>1<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>3<span class=\"_ _134\"> </span>14<span class=\"_ _2\"></span>.6<span class=\"_ _2\"></span>40<span class=\"_ _44\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _11f\"> </span><span class=\"ls4c ws4a\">6.<span class=\"_ _2\"></span>880</span></span>bedrijfsactiviteitenHand<span class=\"_ _2\"></span>els<span class=\"_ _2\"></span>- en overige vord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en<span class=\"_ _1f2\"> </span><span class=\"ls5a ws58\">7.<span class=\"_ _6\"></span>4<span class=\"_ _2\"></span>2<span class=\"_ _26\"></span>9<span class=\"_ _2\"></span> <span class=\"_ _66\"> </span></span>99 <span class=\"_ _126\"> </span><span class=\"ls58 ws56\">18.0<span class=\"_ _2\"></span>65 <span class=\"_ _92\"> </span></span>-<span class=\"_ _e4\"> </span><span class=\"ls57 ws55\">25.<span class=\"_ _2\"></span>593<span class=\"_ _2\"></span> </span>Liquide middele<span class=\"_ _2\"></span>n<span class=\"_ _1f3\"> </span>21.353 <span class=\"_ _12c\"> </span>2<span class=\"_ _2\"></span>.0<span class=\"_ _2\"></span>59 <span class=\"_ _32\"> </span>1<span class=\"_ _6\"></span>5<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>76<span class=\"_ _2\"></span> <span class=\"_ _44\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _92\"> </span><span class=\"ls53 ws51\">38.488<span class=\"_ _2\"></span> </span></span>Hand<span class=\"_ _2\"></span>els<span class=\"_ _2\"></span>- en overige s<span class=\"_ _2\"></span>chuld<span class=\"_ _2\"></span>en<span class=\"_ _a\"> </span><span class=\"ls69 ws67\">(38<span class=\"_ _2\"></span>.5<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>5)<span class=\"_ _11e\"> </span><span class=\"lsd wsd\">(<span class=\"_ _2\"></span>165)<span class=\"_ _134\"> </span></span>(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>50<span class=\"_ _2\"></span>2)<span class=\"_ _67\"> </span></span>-<span class=\"_ _92\"> </span><span class=\"ls6 ws6\">(57<span class=\"_ _24\"></span>.201<span class=\"_ _0\"></span>)</span>Net<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>bloo<span class=\"_ _2\"></span>tst<span class=\"_ _2\"></span>ellin<span class=\"_ _2\"></span>g per 31 d<span class=\"_ _2\"></span>ecem<span class=\"_ _2\"></span>ber 20<span class=\"_ _2\"></span>21 voor voor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te 12<span class=\"_ _6\"></span>.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>41<span class=\"_ _154\"> </span>3.385<span class=\"_ _6f\"> </span>1<span class=\"_ _2\"></span>7.<span class=\"_ _2\"></span>1<span class=\"_ _6\"></span>2<span class=\"_ _6\"></span>0<span class=\"_ _45\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _e5\"> </span><span class=\"ls89 ws87\">3<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>6</span></span>bedrijfsactiviteitenHand<span class=\"_ _2\"></span>els<span class=\"_ _2\"></span>- en overige vord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en<span class=\"_ _ef\"> </span>8.803 <span class=\"_ _145\"> </span>86 <span class=\"_ _126\"> </span><span class=\"ls90 ws8e\">15<span class=\"_ _2\"></span>.393<span class=\"_ _2\"></span> <span class=\"_ _92\"> </span></span>-<span class=\"_ _11f\"> </span><span class=\"ls57 ws55\">24.<span class=\"_ _2\"></span>281 </span>Liquide middele<span class=\"_ _2\"></span>n<span class=\"_ _4d\"> </span><span class=\"ls0 ws0\">25.820 <span class=\"_ _75\"> </span><span class=\"ls4f ws4d\">4.5<span class=\"_ _2\"></span>58 <span class=\"_ _154\"> </span><span class=\"ls57 ws55\">2<span class=\"_ _2\"></span>1.<span class=\"_ _2\"></span>016 <span class=\"_ _1d3\"> </span></span></span>-<span class=\"_ _11f\"> </span><span class=\"ls6 ws6\">51.39<span class=\"_ _0\"></span>4 </span></span>Hand<span class=\"_ _2\"></span>els<span class=\"_ _2\"></span>- en overige s<span class=\"_ _2\"></span>chuld<span class=\"_ _2\"></span>en<span class=\"_ _1f4\"> </span>(2<span class=\"_ _2\"></span>2.1<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>2)<span class=\"_ _75\"> </span>(<span class=\"_ _6\"></span>1.<span class=\"_ _2\"></span>25<span class=\"_ _2\"></span>9)<span class=\"_ _e7\"> </span><span class=\"ls66 ws64\">(<span class=\"_ _26\"></span>1<span class=\"_ _2\"></span>9.<span class=\"_ _26\"></span>2<span class=\"_ _2\"></span>8<span class=\"_ _6\"></span>8<span class=\"_ _6\"></span>)<span class=\"_ _92\"> </span></span>-<span class=\"_ _66\"> </span><span class=\"lsb1 wsaf\">(4<span class=\"_ _2\"></span>2.<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>9)</span>T<span class=\"_ _24\"></span>ota<span class=\"_ _2\"></span>al stopgezette bedrijfsac<span class=\"_ _2\"></span>tiviteiten<span class=\"_ _40\"> </span>(42<span class=\"_ _2\"></span>.<span class=\"_ _6\"></span>83<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>)<span class=\"_ _94\"> </span>(1<span class=\"_ _2\"></span>.026)<span class=\"_ _98\"> </span>(5.<span class=\"_ _2\"></span>010)<span class=\"_ _121\"> </span><span class=\"ls63 ws61\">1.1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>9 <span class=\"_ _1e7\"> </span><span class=\"lsab wsa9\">(<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>7.<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>5<span class=\"_ _6\"></span>)</span></span>De volg<span class=\"_ _2\"></span>ende t<span class=\"_ _2\"></span>abel g<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>e sensib<span class=\"_ _2\"></span>iliteitsa<span class=\"_ _2\"></span>nalyse we<span class=\"_ _2\"></span>er van de eind<span class=\"_ _2\"></span>ejaars<span class=\"_ _2\"></span>balans in G<span class=\"_ _2\"></span>BP en USD als d<span class=\"_ _2\"></span>e euro met 1<span class=\"_ _2\"></span>0% ver<span class=\"_ _2\"></span>z<span class=\"_ _2\"></span>wak<span class=\"_ _2\"></span>t.(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _9e\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _5f\"> </span>2021</span>In GBP<span class=\"_ _1dd\"> </span>221 <span class=\"_ _154\"> </span><span class=\"ls75 ws73\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.6<span class=\"_ _2\"></span>01)</span>Wijziging<span class=\"_ _2\"></span>en in re\u00eb<span class=\"_ _2\"></span>le waarde van -<span class=\"_ _66\"> </span><span class=\"ls8a ws88\">(<span class=\"_ _6\"></span>1<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>)</span>afgeleide<span class=\"_ _0\"></span> financi\u00eble instru<span class=\"_ _0\"></span>m<span class=\"_ _2\"></span>ent<span class=\"_ _0\"></span>enWijziging i<span class=\"_ _2\"></span>n boe<span class=\"_ _2\"></span>kwa<span class=\"_ _2\"></span>arde van 221 <span class=\"_ _174\"> </span><span class=\"ls8a ws88\">3<span class=\"_ _2\"></span>76<span class=\"_ _6\"></span> <span class=\"_ _0\"></span></span>mone<span class=\"_ _2\"></span>taire activa en p<span class=\"_ _2\"></span>assivaIn USD<span class=\"_ _184\"> </span><span class=\"ls56 ws54\">1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>62<span class=\"_ _2\"></span>7 <span class=\"_ _12c\"> </span><span class=\"ls89 ws87\">1<span class=\"_ _2\"></span>.90<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span> </span></span>Wijziging<span class=\"_ _2\"></span>en in re\u00eb<span class=\"_ _2\"></span>le waarde van -<span class=\"_ _6e\"> </span>-afgeleide<span class=\"_ _0\"></span> financi\u00eble instru<span class=\"_ _0\"></span>m<span class=\"_ _2\"></span>ent<span class=\"_ _0\"></span>enWijziging i<span class=\"_ _2\"></span>n boe<span class=\"_ _2\"></span>kwa<span class=\"_ _2\"></span>arde van 1<span class=\"_ _2\"></span>.62<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span> <span class=\"_ _6f\"> </span><span class=\"ls0 ws0\">1.<span class=\"_ _0\"></span>902 </span>mone<span class=\"_ _2\"></span>taire activa en p<span class=\"_ _2\"></span>assivaDe volg<span class=\"_ _2\"></span>ende t<span class=\"_ _2\"></span>abel g<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>e sensib<span class=\"_ _2\"></span>iliteitsa<span class=\"_ _2\"></span>nalyse we<span class=\"_ _2\"></span>er van de eind<span class=\"_ _2\"></span>ejaars<span class=\"_ _2\"></span>balans in G<span class=\"_ _2\"></span>BP en USD als d<span class=\"_ _2\"></span>e euro met 1<span class=\"_ _2\"></span>0% verst<span class=\"_ _0\"></span>erk<span class=\"_ _2\"></span>t:(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _9e\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _5f\"> </span>2021</span>In GBP<span class=\"_ _17b\"> </span><span class=\"ls44 ws42\">(<span class=\"_ _2\"></span>181)<span class=\"_ _1e\"> </span><span class=\"ls9c ws9a\">1.310</span></span>Wijziging<span class=\"_ _2\"></span>en in re\u00eb<span class=\"_ _2\"></span>le waarde van -<span class=\"_ _11a\"> </span><span class=\"ls69 ws67\">1.<span class=\"_ _2\"></span>61<span class=\"_ _2\"></span>8</span>afgeleide<span class=\"_ _0\"></span> financi\u00eble instru<span class=\"_ _0\"></span>m<span class=\"_ _2\"></span>ent<span class=\"_ _0\"></span>enWijziging i<span class=\"_ _2\"></span>n boe<span class=\"_ _2\"></span>kwa<span class=\"_ _2\"></span>arde van (<span class=\"_ _2\"></span>181)<span class=\"_ _127\"> </span><span class=\"ls69 ws67\">(30<span class=\"_ _2\"></span>8)</span>mone<span class=\"_ _2\"></span>taire activa en p<span class=\"_ _2\"></span>assivaIn USD<span class=\"_ _1f5\"> </span><span class=\"ls44 ws42\">(1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>331)<span class=\"_ _7c\"> </span><span class=\"ls9c ws9a\">(1.556<span class=\"_ _0\"></span>)</span></span>Wijziging<span class=\"_ _2\"></span>en in re\u00eb<span class=\"_ _2\"></span>le waarde van -<span class=\"_ _6e\"> </span>-afgeleide<span class=\"_ _0\"></span> financi\u00eble instru<span class=\"_ _0\"></span>m<span class=\"_ _2\"></span>ent<span class=\"_ _0\"></span>enWijziging i<span class=\"_ _2\"></span>n boe<span class=\"_ _2\"></span>kwa<span class=\"_ _2\"></span>arde van (<span class=\"_ _2\"></span>1.<span class=\"_ _2\"></span>331)<span class=\"_ _e7\"> </span><span class=\"ls5b ws59\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>6)</span>mone<span class=\"_ _2\"></span>taire activa en p<span class=\"_ _2\"></span>assivaRisic<span class=\"_ _2\"></span>o in verban<span class=\"_ _2\"></span>d me<span class=\"_ _2\"></span>t de gro<span class=\"_ _2\"></span>ndst<span class=\"_ _2\"></span>of<span class=\"_ _2\"></span>fenp<span class=\"_ _2\"></span>rijzenWe zijn blootge<span class=\"_ _2\"></span>steld aan s<span class=\"_ _2\"></span>chom<span class=\"_ _2\"></span>meling<span class=\"_ _2\"></span>en in de p<span class=\"_ _2\"></span>rijs van bel<span class=\"_ _2\"></span>angrijke gronds<span class=\"_ _2\"></span>toffe<span class=\"_ _2\"></span>n die worden g<span class=\"_ _2\"></span>ebru<span class=\"_ _2\"></span>ik<span class=\"_ _2\"></span>t in het pr<span class=\"_ _1a\"></span>oductiepr<span class=\"_ _0\"></span>oces. In 2022, vooral do<span class=\"_ _2\"></span>or de invlo<span class=\"_ _2\"></span>ed van ho<span class=\"_ _2\"></span>gere p<span class=\"_ _2\"></span>rijzen, ver<span class=\"_ _2\"></span>tege<span class=\"_ _2\"></span>nwoordig<span class=\"_ _2\"></span>den de gro<span class=\"_ _2\"></span>ndstof<span class=\"_ _2\"></span>fenkosten 48,1% v<span class=\"_ _0\"></span>a<span class=\"_ _2\"></span>n de omzet van de voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tgezet<span class=\"_ _2\"></span>te bedr<span class=\"_ _2\"></span>ijfsa<span class=\"_ _2\"></span>ctivi<span class=\"_ _2\"></span>teiten, in vergelij<span class=\"_ _2\"></span>king me<span class=\"_ _2\"></span>t 41,4<span class=\"_ _0\"></span>% vorig ja<span class=\"_ _2\"></span>ar<span class=\"_ _0\"></span>. Aangezien h<span class=\"_ _2\"></span>et vermo<span class=\"_ _2\"></span>gen van de groep o<span class=\"_ _2\"></span>m stijgin<span class=\"_ _2\"></span>gen van de gron<span class=\"_ _2\"></span>dstof<span class=\"_ _2\"></span>fenp<span class=\"_ _2\"></span>rijzen door te b<span class=\"_ _2\"></span>erekenen me<span class=\"_ _2\"></span>esta<span class=\"_ _2\"></span>l ver<span class=\"_ _2\"></span>tragin<span class=\"_ _2\"></span>g oplo<span class=\"_ _2\"></span>opt, he<span class=\"_ _2\"></span>bbe<span class=\"_ _2\"></span>n wijziging<span class=\"_ _2\"></span>en in de gron<span class=\"_ _2\"></span>dstof<span class=\"_ _2\"></span>fenkosten doo<span class=\"_ _2\"></span>rgaans e<span class=\"_ _2\"></span>en impa<span class=\"_ _2\"></span>ct op de b<span class=\"_ _2\"></span>rutomarg<span class=\"_ _2\"></span>e van de groep.Als de pri<span class=\"_ _2\"></span>jzen van onze voornaams<span class=\"_ _2\"></span>te grondstof<span class=\"_ _2\"></span>fen 10<span class=\"_ _2\"></span>% hog<span class=\"_ _2\"></span>er (lag<span class=\"_ _2\"></span>er) waren gewee<span class=\"_ _2\"></span>st, zou de ge<span class=\"_ _2\"></span>corri<span class=\"_ _2\"></span>gee<span class=\"_ _2\"></span>rde EBITD<span class=\"_ _0\"></span>A ongeve<span class=\"_ _2\"></span>er \u20ac 9 miljo<span class=\"_ _2\"></span>en lage<span class=\"_ _2\"></span>r (hog<span class=\"_ _2\"></span>er) zijn gewee<span class=\"_ _2\"></span>st voor de voor<span class=\"_ _2\"></span>tg<span class=\"_ _2\"></span>ezette be<span class=\"_ _2\"></span>drij<span class=\"_ _2\"></span>fsacti<span class=\"_ _2\"></span>viteiten als h<span class=\"_ _2\"></span>et mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt gee<span class=\"_ _2\"></span>n risico<span class=\"_ _2\"></span>bep<span class=\"_ _2\"></span>erkende m<span class=\"_ _2\"></span>aatrege<span class=\"_ _2\"></span>len ha<span class=\"_ _2\"></span>d geno<span class=\"_ _2\"></span>men. D<span class=\"_ _2\"></span>eze impact werd be<span class=\"_ _2\"></span>paal<span class=\"_ _2\"></span>d door d<span class=\"_ _2\"></span>e volumes van o<span class=\"_ _2\"></span>nze voornaams<span class=\"_ _2\"></span>te gronds<span class=\"_ _2\"></span>toffe<span class=\"_ _2\"></span>n te vermenigv<span class=\"_ _2\"></span>uldig<span class=\"_ _2\"></span>en met e<span class=\"_ _2\"></span>en af<span class=\"_ _2\"></span>wijk<span class=\"_ _2\"></span>ing van 10% op d<span class=\"_ _2\"></span>e gemid<span class=\"_ _2\"></span>del<span class=\"_ _2\"></span>de aankoopp<span class=\"_ _2\"></span>rijs van die gron<span class=\"_ _2\"></span>dstof<span class=\"_ _2\"></span>fen voor he<span class=\"_ _2\"></span>t jaar<span class=\"_ _0\"></span>. Bij de se<span class=\"_ _2\"></span>nsibili<span class=\"_ _2\"></span>teitsbe<span class=\"_ _2\"></span>rekening wordt re<span class=\"_ _2\"></span>kening geho<span class=\"_ _2\"></span>uden m<span class=\"_ _2\"></span>et het t<span class=\"_ _2\"></span>yp<span class=\"_ _2\"></span>ische tijd<span class=\"_ _2\"></span>sverloo<span class=\"_ _2\"></span>p tussen d<span class=\"_ _2\"></span>e aankoop van gronds<span class=\"_ _2\"></span>toffen e<span class=\"_ _2\"></span>n de ver<span class=\"_ _2\"></span>werk<span class=\"_ _2\"></span>ing van de gron<span class=\"_ _2\"></span>dstofkosten ten opzichte van de verkoop. Wanneer wij g<span class=\"_ _2\"></span>ebru<span class=\"_ _2\"></span>ikmaken van afdek<span class=\"_ _2\"></span>king, do<span class=\"_ _2\"></span>en wij d<span class=\"_ _2\"></span>at mee<span class=\"_ _2\"></span>stal do<span class=\"_ _2\"></span>or met o<span class=\"_ _2\"></span>nze leverancier<span class=\"_ _2\"></span>s contrac<span class=\"_ _2\"></span>ten met een vaste pr<span class=\"_ _2\"></span>ijs af te sluiten. In 2022 of 2021 werde<span class=\"_ _2\"></span>n geen derg<span class=\"_ _2\"></span>elijke contracten afge<span class=\"_ _2\"></span>sloten.RenterisicoOns renteris<span class=\"_ _2\"></span>ico ho<span class=\"_ _2\"></span>udt voo<span class=\"_ _2\"></span>ral verban<span class=\"_ _2\"></span>d met de ex<span class=\"_ _2\"></span>tern<span class=\"_ _2\"></span>e schul<span class=\"_ _2\"></span>den die e<span class=\"_ _2\"></span>en variab<span class=\"_ _2\"></span>ele rente he<span class=\"_ _2\"></span>bbe<span class=\"_ _2\"></span>n. Zonder de i<span class=\"_ _2\"></span>mpact van IFRS 16 (<span class=\"_ _0\"></span>m<span class=\"_ _2\"></span>et uit<span class=\"_ _2\"></span>zonder<span class=\"_ _2\"></span>ing van sal<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>-an<span class=\"_ _2\"></span>d-<span class=\"_ _2\"></span>le<span class=\"_ _2\"></span>aseba<span class=\"_ _2\"></span>ck) zijn enkel de be<span class=\"_ _2\"></span>drage<span class=\"_ _2\"></span>n die wij le<span class=\"_ _2\"></span>nen on<span class=\"_ _2\"></span>der de Su<span class=\"_ _2\"></span>per Se<span class=\"_ _2\"></span>nior Revolving C<span class=\"_ _2\"></span>redit Facil<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y en de b<span class=\"_ _2\"></span>edra<span class=\"_ _2\"></span>gen on<span class=\"_ _2\"></span>der onze factoring<span class=\"_ _2\"></span>overeenkomsten ond<span class=\"_ _2\"></span>erhev<span class=\"_ _2\"></span>ig aan ee<span class=\"_ _2\"></span>n variabe<span class=\"_ _2\"></span>le rente, aangezien d<span class=\"_ _2\"></span>e Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes een vas<span class=\"_ _2\"></span>te rente heb<span class=\"_ _2\"></span>ben. W<span class=\"_ _2\"></span>ij hebb<span class=\"_ _2\"></span>en da<span class=\"_ _2\"></span>arom tijdens d<span class=\"_ _2\"></span>e versla<span class=\"_ _2\"></span>gper<span class=\"_ _2\"></span>iode g<span class=\"_ _2\"></span>een gebr<span class=\"_ _2\"></span>uik gem<span class=\"_ _2\"></span>aak<span class=\"_ _2\"></span>t van renteswaps voo<span class=\"_ _2\"></span>r onze financ<span class=\"_ _2\"></span>iering. De volg<span class=\"_ _2\"></span>ende t<span class=\"_ _2\"></span>abel g<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>e sensib<span class=\"_ _2\"></span>iliteitsa<span class=\"_ _2\"></span>nalyse we<span class=\"_ _2\"></span>er van de rentekosten en -<span class=\"_ _2\"></span>op<span class=\"_ _2\"></span>brengs<span class=\"_ _2\"></span>ten bij een ve<span class=\"_ _2\"></span>rschui<span class=\"_ _2\"></span>ving van 25 basispun<span class=\"_ _2\"></span>ten in de EUR-ren<span class=\"_ _2\"></span>tecur<span class=\"_ _2\"></span>ve.  De Sup<span class=\"_ _2\"></span>er Senio<span class=\"_ _2\"></span>r Revolving C<span class=\"_ _2\"></span>redit Facil<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y wordt m<span class=\"_ _2\"></span>omen<span class=\"_ _2\"></span>teel niet op<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>omen in cash, du<span class=\"_ _2\"></span>s een stij<span class=\"_ _2\"></span>ging van de ren<span class=\"_ _2\"></span>te heef<span class=\"_ _2\"></span>t ge<span class=\"_ _2\"></span>en imp<span class=\"_ _2\"></span>act en de impa<span class=\"_ _2\"></span>ct van 25 basispu<span class=\"_ _2\"></span>nten op de factorin<span class=\"_ _2\"></span>g is lage<span class=\"_ _2\"></span>r dan 0,<span class=\"_ _0\"></span>1 miljoen. 31 december 2022<span class=\"ff5e sc1\">  </span>25 basispunten 25 basispunten neerwaar<span class=\"_ _2\"></span>tse opwaartse (In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)verschuiving in verschuiving in EUR-rentecur<span class=\"_ _2\"></span>veEUR-rentecur<span class=\"_ _2\"></span>veT<span class=\"_ _0\"></span>otale im<span class=\"_ _2\"></span>pac<span class=\"_ _2\"></span>t op rentekosten<span class=\"_ _0\"></span>/-(50)<span class=\"_ _81\"> </span><span class=\"ls2 ws2\">50</span>opbrengstenNiet<span class=\"_ _0\"></span>-afgeleide financi\u00eble (50)<span class=\"_ _112\"> </span><span class=\"ls0 ws0\">50 </span>verplic<span class=\"_ _2\"></span>htinge<span class=\"_ _2\"></span>n met variabele renteK<span class=\"_ _0\"></span>wal<span class=\"_ _2\"></span>itat<span class=\"_ _2\"></span>ieve en kwan<span class=\"_ _2\"></span>tita<span class=\"_ _2\"></span>tieve toel<span class=\"_ _2\"></span>icht<span class=\"_ _2\"></span>inge<span class=\"_ _2\"></span>n over kredietrisicoOns kre<span class=\"_ _2\"></span>dietrisi<span class=\"_ _2\"></span>co wordt vo<span class=\"_ _2\"></span>or de he<span class=\"_ _2\"></span>le Groe<span class=\"_ _2\"></span>p same<span class=\"_ _2\"></span>n beh<span class=\"_ _2\"></span>eerd. We beoord<span class=\"_ _2\"></span>elen d<span class=\"_ _2\"></span>e kredi<span class=\"_ _2\"></span>etkwal<span class=\"_ _2\"></span>iteit van de k<span class=\"_ _2\"></span>lant, rekening houd<span class=\"_ _2\"></span>end m<span class=\"_ _2\"></span>et zijn financ<span class=\"_ _2\"></span>i\u00eble p<span class=\"_ _2\"></span>ositie, d<span class=\"_ _2\"></span>e er<span class=\"_ _2\"></span>varing<span class=\"_ _2\"></span>en uit het verl<span class=\"_ _2\"></span>ede<span class=\"_ _2\"></span>n en ande<span class=\"_ _2\"></span>re factoren. Er worden in<span class=\"_ _2\"></span>dividu<span class=\"_ _2\"></span>ele kredi<span class=\"_ _2\"></span>etlimieten vastge<span class=\"_ _2\"></span>steld op b<span class=\"_ _2\"></span>asis van er<span class=\"_ _2\"></span>varin<span class=\"_ _2\"></span>gen ui<span class=\"_ _2\"></span>t het verl<span class=\"_ _2\"></span>ede<span class=\"_ _2\"></span>n, een gron<span class=\"_ _2\"></span>dig inzicht in d<span class=\"_ _2\"></span>e klant e<span class=\"_ _2\"></span>n in nauwe same<span class=\"_ _2\"></span>nwerkin<span class=\"_ _2\"></span>g met de ma<span class=\"_ _2\"></span>nage<span class=\"_ _2\"></span>r van de busin<span class=\"_ _2\"></span>ess uni<span class=\"_ _2\"></span>t. Deze kredi<span class=\"_ _2\"></span>etlimieten worde<span class=\"_ _2\"></span>n regelm<span class=\"_ _2\"></span>atig be<span class=\"_ _2\"></span>oorde<span class=\"_ _2\"></span>eld d<span class=\"_ _2\"></span>oor de man<span class=\"_ _2\"></span>agers van d<span class=\"_ _2\"></span>e busine<span class=\"_ _2\"></span>ss uni<span class=\"_ _2\"></span>t en doo<span class=\"_ _2\"></span>r het finan<span class=\"_ _2\"></span>ciee<span class=\"_ _2\"></span>l mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt. Daarn<span class=\"_ _2\"></span>aast h<span class=\"_ _2\"></span>ebb<span class=\"_ _2\"></span>en wij ee<span class=\"_ _2\"></span>n kredie<span class=\"_ _2\"></span>tve<span class=\"_ _2\"></span>rzekering afgesl<span class=\"_ _2\"></span>oten om een gro<span class=\"_ _2\"></span>ot deel van h<span class=\"_ _2\"></span>et wanbe<span class=\"_ _2\"></span>talingsr<span class=\"_ _2\"></span>isico te dekken. T<span class=\"_ _24\"></span>o<span class=\"_ _2\"></span>t slot word<span class=\"_ _2\"></span>t het kre<span class=\"_ _2\"></span>dietrisic<span class=\"_ _2\"></span>o ook b<span class=\"_ _2\"></span>epe<span class=\"_ _2\"></span>rk<span class=\"_ _2\"></span>t door non-<span class=\"_ _2\"></span>recourse fact<span class=\"_ _0\"></span>oringovereenk<span class=\"_ _0\"></span>omsten voor de han<span class=\"_ _2\"></span>delsvorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n, waarbij h<span class=\"_ _2\"></span>et kredi<span class=\"_ _2\"></span>etrisico is overgedra<span class=\"_ _2\"></span>gen aan d<span class=\"_ _2\"></span>e tegenp<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>tij. De h<span class=\"_ _2\"></span>ande<span class=\"_ _2\"></span>lsvorderin<span class=\"_ _2\"></span>gen zijn ges<span class=\"_ _2\"></span>preid over ee<span class=\"_ _2\"></span>n aantal la<span class=\"_ _2\"></span>nden e<span class=\"_ _2\"></span>n tegenpa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tijen. De han<span class=\"_ _2\"></span>delsvord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en zijn niet s<span class=\"_ _2\"></span>terk geco<span class=\"_ _2\"></span>nce<span class=\"_ _2\"></span>ntreerd. V<span class=\"_ _0\"></span>oo<span class=\"_ _2\"></span>r afgele<span class=\"_ _2\"></span>ide fina<span class=\"_ _2\"></span>nci\u00ebl<span class=\"_ _2\"></span>e activa word<span class=\"_ _2\"></span>t de kre<span class=\"_ _2\"></span>dietk<span class=\"_ _2\"></span>waliteit be<span class=\"_ _2\"></span>oorde<span class=\"_ _2\"></span>eld op b<span class=\"_ _2\"></span>asis van de rating van d<span class=\"_ _2\"></span>e tegenpa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tij volg<span class=\"_ _2\"></span>ens Fitch. Al onze valu<span class=\"_ _2\"></span>tatermijnc<span class=\"_ _2\"></span>ontracten zijn \u2018<span class=\"_ _0\"></span>over-the<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>counter c<span class=\"_ _2\"></span>ontracten\u2019 en he<span class=\"_ _2\"></span>bbe<span class=\"_ _2\"></span>n een fina<span class=\"_ _2\"></span>nci\u00ebl<span class=\"_ _2\"></span>e instelling a<span class=\"_ _2\"></span>ls tegenpa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tij.De wanb<span class=\"_ _2\"></span>etaling<span class=\"_ _2\"></span>sperc<span class=\"_ _2\"></span>enta<span class=\"_ _2\"></span>ges voor 2022 e<span class=\"_ _2\"></span>n 2021 lagen ni<span class=\"_ _2\"></span>et hog<span class=\"_ _2\"></span>er dan 1%.Het teveel aan li<span class=\"_ _2\"></span>quidi<span class=\"_ _2\"></span>teiten wordt he<span class=\"_ _2\"></span>rbe<span class=\"_ _2\"></span>leg<span class=\"_ _2\"></span>d voor zeer kor<span class=\"_ _2\"></span>te perio<span class=\"_ _2\"></span>des en wo<span class=\"_ _2\"></span>rdt ge<span class=\"_ _2\"></span>spreid over e<span class=\"_ _2\"></span>en be<span class=\"_ _2\"></span>perk<span class=\"_ _6\"></span>t aantal banken die alle<span class=\"_ _2\"></span>maal b<span class=\"_ _2\"></span>esch<span class=\"_ _2\"></span>ikken over een bev<span class=\"_ _2\"></span>redige<span class=\"_ _2\"></span>nde kredi<span class=\"_ _2\"></span>etrating. V<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>or kasmi<span class=\"_ _2\"></span>ddel<span class=\"_ _2\"></span>en op ban<span class=\"_ _2\"></span>krekeninge<span class=\"_ _2\"></span>n en kor<span class=\"_ _2\"></span>tlope<span class=\"_ _2\"></span>nde ba<span class=\"_ _2\"></span>nkdeposi<span class=\"_ _2\"></span>to\u2019<span class=\"_ _0\"></span>s geef<span class=\"_ _2\"></span>t de o<span class=\"_ _2\"></span>nder<span class=\"_ _2\"></span>staan<span class=\"_ _2\"></span>de tab<span class=\"_ _2\"></span>el een over<span class=\"_ _2\"></span>zicht van de k<span class=\"_ _2\"></span>redie<span class=\"_ _2\"></span>tratings voor b<span class=\"_ _2\"></span>anken die door d<span class=\"_ _2\"></span>e groep wo<span class=\"_ _2\"></span>rden geb<span class=\"_ _2\"></span>ruik<span class=\"_ _2\"></span>t.(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _9e\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _5f\"> </span>2021</span>T<span class=\"_ _0\"></span>otaal li<span class=\"_ _2\"></span>quid<span class=\"_ _2\"></span>e midd<span class=\"_ _2\"></span>ele<span class=\"_ _2\"></span>n voor 38.488 <span class=\"_ _85\"> </span><span class=\"ls9c ws9a\">51.3<span class=\"_ _0\"></span>94<span class=\"_ _0\"></span> <span class=\"_ _2\"></span></span>voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenAA<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>rating<span class=\"_ _1f6\"> </span><span class=\"ls75 ws73\">20 <span class=\"_ _61\"> </span><span class=\"ls0 ws0\">-</span></span>A-<span class=\"_ _2\"></span>ratin<span class=\"_ _2\"></span>g<span class=\"_ _1c3\"> </span><span class=\"ls53 ws51\">38.468 <span class=\"_ _94\"> </span><span class=\"ls6 ws6\">51.3<span class=\"_ _0\"></span>94 </span></span>T<span class=\"_ _0\"></span>otaal s<span class=\"_ _2\"></span>top<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te -<span class=\"_ _67\"> </span><span class=\"ls89 ws87\">3<span class=\"_ _6\"></span>.9<span class=\"_ _2\"></span>09<span class=\"_ _2\"></span> </span>bedrijfsactiviteitenK<span class=\"_ _0\"></span>wal<span class=\"_ _2\"></span>itat<span class=\"_ _2\"></span>ieve en kwan<span class=\"_ _2\"></span>tita<span class=\"_ _2\"></span>tieve toel<span class=\"_ _2\"></span>icht<span class=\"_ _2\"></span>inge<span class=\"_ _2\"></span>n over liquiditeitsrisicoWij zien c<span class=\"_ _2\"></span>entraal toe op d<span class=\"_ _2\"></span>e kasstroo<span class=\"_ _2\"></span>mprogn<span class=\"_ _2\"></span>oses e<span class=\"_ _2\"></span>n liquid<span class=\"_ _2\"></span>iteitsvereis<span class=\"_ _2\"></span>ten om er<span class=\"_ _2\"></span>voor te zorgen d<span class=\"_ _2\"></span>at wij over voldo<span class=\"_ _2\"></span>ende g<span class=\"_ _2\"></span>eldmi<span class=\"_ _2\"></span>ddel<span class=\"_ _2\"></span>en be<span class=\"_ _2\"></span>schik<span class=\"_ _2\"></span>ken om aan onze ope<span class=\"_ _2\"></span>ratione<span class=\"_ _2\"></span>le beh<span class=\"_ _2\"></span>oef<span class=\"_ _6\"></span>ten te v<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>ldo<span class=\"_ _2\"></span>en en om tege<span class=\"_ _2\"></span>lijker<span class=\"_ _2\"></span>tijd altijd vol<span class=\"_ _2\"></span>doe<span class=\"_ _2\"></span>nde b<span class=\"_ _2\"></span>eweging<span class=\"_ _2\"></span>sruimte te beho<span class=\"_ _2\"></span>uden o<span class=\"_ _2\"></span>p onze niet-op<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>omen toe<span class=\"_ _2\"></span>gezegde k<span class=\"_ _2\"></span>rediet<span class=\"_ _2\"></span>fa<span class=\"_ _2\"></span>cilitei<span class=\"_ _2\"></span>ten zodat wij kredi<span class=\"_ _2\"></span>etlimieten of convena<span class=\"_ _2\"></span>nten op onze kredi<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>facili<span class=\"_ _2\"></span>teit niet overschrijden.De b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>fsac<span class=\"_ _2\"></span>tivitei<span class=\"_ _2\"></span>ten van onze dochterond<span class=\"_ _2\"></span>erne<span class=\"_ _2\"></span>minge<span class=\"_ _2\"></span>n en de da<span class=\"_ _2\"></span>aruit re<span class=\"_ _2\"></span>sulteren<span class=\"_ _2\"></span>de instrom<span class=\"_ _2\"></span>en van kasmid<span class=\"_ _2\"></span>dele<span class=\"_ _2\"></span>n zijn onze bela<span class=\"_ _2\"></span>ngrijkste bron van li<span class=\"_ _2\"></span>quiditei<span class=\"_ _2\"></span>t. Dank<span class=\"_ _2\"></span>zij ons sys<span class=\"_ _2\"></span>teem van cashp<span class=\"_ _2\"></span>oolin<span class=\"_ _2\"></span>g kunnen w<span class=\"_ _2\"></span>ij profiteren van kasover<span class=\"_ _2\"></span>schot<span class=\"_ _2\"></span>ten van bep<span class=\"_ _2\"></span>aalde d<span class=\"_ _2\"></span>ochteron<span class=\"_ _2\"></span>dern<span class=\"_ _2\"></span>eming<span class=\"_ _2\"></span>en om de fin<span class=\"_ _2\"></span>anci\u00ebl<span class=\"_ _2\"></span>e beh<span class=\"_ _2\"></span>oef<span class=\"_ _6\"></span>ten van andere do<span class=\"_ _2\"></span>chteronde<span class=\"_ _2\"></span>rnemi<span class=\"_ _2\"></span>ngen te dek<span class=\"_ _2\"></span>ken. Wij be<span class=\"_ _2\"></span>leg<span class=\"_ _2\"></span>gen kasover<span class=\"_ _2\"></span>schot<span class=\"_ _2\"></span>ten in rented<span class=\"_ _2\"></span>ragen<span class=\"_ _2\"></span>de lop<span class=\"_ _2\"></span>end<span class=\"_ _2\"></span>e rek<span class=\"_ _0\"></span>eningen en k<span class=\"_ _0\"></span>or<span class=\"_ _2\"></span>teter<span class=\"_ _1a\"></span>mijndeposit<span class=\"_ _1a\"></span>o\u2019<span class=\"_ _0\"></span>s en<span class=\"_ _0\"></span> selecteren instrum<span class=\"_ _2\"></span>enten met e<span class=\"_ _2\"></span>en gep<span class=\"_ _2\"></span>aste ver<span class=\"_ _2\"></span>valdatum of li<span class=\"_ _2\"></span>quidi<span class=\"_ _2\"></span>teit om voldo<span class=\"_ _2\"></span>ende b<span class=\"_ _2\"></span>ewegin<span class=\"_ _2\"></span>gsruim<span class=\"_ _2\"></span>te t<span class=\"_ _0\"></span>e b<span class=\"_ _2\"></span>iede<span class=\"_ _2\"></span>n, zoals be<span class=\"_ _2\"></span>paald d<span class=\"_ _2\"></span>oor de boven<span class=\"_ _0\"></span>vermelde prognoses.Om te voldo<span class=\"_ _2\"></span>en aan onze verp<span class=\"_ _2\"></span>lichtin<span class=\"_ _2\"></span>gen inzake uits<span class=\"_ _2\"></span>tromen van kasmidd<span class=\"_ _2\"></span>elen, g<span class=\"_ _2\"></span>ebr<span class=\"_ _2\"></span>uiken wij indien n<span class=\"_ _2\"></span>odig kass<span class=\"_ _2\"></span>tromen uit b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>fsa<span class=\"_ _2\"></span>ctivi<span class=\"_ _2\"></span>teiten en kredi<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>facili<span class=\"_ _2\"></span>teiten bij finan<span class=\"_ _2\"></span>ci\u00eble instelling<span class=\"_ _2\"></span>en. Daa<span class=\"_ _2\"></span>rnaas<span class=\"_ _2\"></span>t hebb<span class=\"_ _2\"></span>en wij m<span class=\"_ _2\"></span>et financ<span class=\"_ _2\"></span>i\u00eble instelling<span class=\"_ _2\"></span>en factorin<span class=\"_ _2\"></span>govereenkomsten ge<span class=\"_ _2\"></span>sloten, waarb<span class=\"_ _2\"></span>ij geld<span class=\"_ _2\"></span>midde<span class=\"_ _2\"></span>len aan o<span class=\"_ _2\"></span>ns be<span class=\"_ _2\"></span>schikb<span class=\"_ _2\"></span>aar worde<span class=\"_ _2\"></span>n ges<span class=\"_ _2\"></span>teld in ruil voor b<span class=\"_ _2\"></span>epaal<span class=\"_ _2\"></span>de do<span class=\"_ _2\"></span>or ons ge<span class=\"_ _2\"></span>gene<span class=\"_ _2\"></span>reerde h<span class=\"_ _2\"></span>ande<span class=\"_ _2\"></span>lsvorderin<span class=\"_ _2\"></span>gen.De be<span class=\"_ _2\"></span>langrij<span class=\"_ _2\"></span>kste <span class=\"_ _1a\"></span>financ<span class=\"_ _2\"></span>i\u00eble overeenkomsten pe<span class=\"_ _2\"></span>r 31 <span class=\"_ _0\"></span>d<span class=\"_ _2\"></span>ecem<span class=\"_ _2\"></span>ber<span class=\"_ _2\"></span> 2022 zijn de Senior Secure<span class=\"_ _2\"></span>d Notes (<span class=\"_ _1a\"></span>zie T<span class=\"_ _24\"></span>o<span class=\"_ _2\"></span>elichtin<span class=\"_ _2\"></span>g 21)<span class=\"_ _0\"></span>, de Supe<span class=\"_ _2\"></span>r Senior Revolving Cre<span class=\"_ _2\"></span>dit Facilit<span class=\"_ _2\"></span>y (zie T<span class=\"_ _24\"></span>oe<span class=\"_ _2\"></span>lichting 22) en de financ<span class=\"_ _2\"></span>i\u00eble leas<span class=\"_ _2\"></span>eovereen<span class=\"_ _2\"></span>komsten (<span class=\"_ _0\"></span>zie T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 23<span class=\"_ _0\"></span>).De volg<span class=\"_ _2\"></span>ende t<span class=\"_ _2\"></span>abel we<span class=\"_ _2\"></span>ersp<span class=\"_ _2\"></span>iege<span class=\"_ _2\"></span>lt alle c<span class=\"_ _2\"></span>ontractu<span class=\"_ _2\"></span>ele vaste betalin<span class=\"_ _2\"></span>gen die m<span class=\"_ _2\"></span>oeten vold<span class=\"_ _2\"></span>aan worde<span class=\"_ _2\"></span>n, alsoo<span class=\"_ _2\"></span>k terugb<span class=\"_ _2\"></span>etaling<span class=\"_ _2\"></span>en en rente voor<span class=\"_ _6\"></span>tv<span class=\"_ _2\"></span>loe<span class=\"_ _2\"></span>iend ui<span class=\"_ _2\"></span>t de erkende financ<span class=\"_ _2\"></span>i\u00eble verp<span class=\"_ _2\"></span>lichtin<span class=\"_ _2\"></span>gen. D<span class=\"_ _2\"></span>e toegel<span class=\"_ _2\"></span>ichte bed<span class=\"_ _2\"></span>ragen zijn niet-verdiscontee<span class=\"_ _2\"></span>rde net<span class=\"_ _2\"></span>tokasui<span class=\"_ _2\"></span>tstrome<span class=\"_ _2\"></span>n, gebas<span class=\"_ _2\"></span>eerd op de ma<span class=\"_ _2\"></span>rk<span class=\"_ _2\"></span>tomstan<span class=\"_ _2\"></span>dighe<span class=\"_ _2\"></span>den van 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2022. (In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)T<span class=\"_ _24\"></span>ussen<span class=\"ls0 ws0\"> </span>Min<span class=\"_ _2\"></span>der da<span class=\"_ _2\"></span>n  T<span class=\"_ _24\"></span>ussen <span class=\"ls0 ws0\"> </span>T<span class=\"_ _24\"></span>ussen <span class=\"ls0 ws0\"> </span>Mee<span class=\"_ _2\"></span>r dan   6 maan<span class=\"_ _2\"></span>den 6 maan<span class=\"_ _2\"></span>den1 en 2 jaa<span class=\"_ _2\"></span>r2 en 5 jaa<span class=\"_ _2\"></span>r5 jaar en 1 jaa<span class=\"_ _2\"></span>rT<span class=\"_ _0\"></span>otaal p<span class=\"_ _2\"></span>er 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2022 voo<span class=\"_ _2\"></span>r (<span class=\"_ _0\"></span>66.799<span class=\"_ _0\"></span>)<span class=\"_ _6b\"> </span>(<span class=\"_ _2\"></span>9.<span class=\"_ _6\"></span>7<span class=\"_ _2\"></span>8<span class=\"_ _6\"></span>8<span class=\"_ _6\"></span>)<span class=\"_ _1af\"> </span>(<span class=\"_ _2\"></span>139<span class=\"_ _0\"></span>.131)<span class=\"_ _43\"> </span><span class=\"ls72 ws70\">(2<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>44<span class=\"_ _2\"></span>3)<span class=\"_ _92\"> </span><span class=\"ls92 ws90\">(<span class=\"_ _2\"></span>9.<span class=\"_ _2\"></span>9<span class=\"_ _6\"></span>1<span class=\"_ _6\"></span>9<span class=\"_ _2\"></span>)</span></span>voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenSenio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes<span class=\"_ _1f7\"> </span>(5.<span class=\"_ _1a\"></span>090)<span class=\"_ _8\"> </span>(5.364)<span class=\"_ _3\"> </span>(<span class=\"_ _2\"></span>13<span class=\"_ _2\"></span>0.6<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>0)<span class=\"_ _e0\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _ac\"> </span><span class=\"ls8e ws8c\">(1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>39)</span></span>Supe<span class=\"_ _2\"></span>r Senior RC<span class=\"_ _2\"></span>F<span class=\"_ _1f1\"> </span><span class=\"ls69 ws67\">(82)<span class=\"_ _117\"> </span></span>-<span class=\"_ _100\"> </span>-<span class=\"_ _1a7\"> </span>-<span class=\"_ _18b\"> </span>-Lease<span class=\"_ _0\"></span>verplichtingen<span class=\"_ _3e\"> </span>(4.425)<span class=\"_ _ac\"> </span>(<span class=\"_ _0\"></span>4<span class=\"_ _2\"></span>.425)<span class=\"_ _af\"> </span>(8<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>481<span class=\"_ _2\"></span>)<span class=\"_ _71\"> </span><span class=\"lsb4 wsb2\">(25.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>3)<span class=\"_ _92\"> </span><span class=\"ls40 ws3e\">(<span class=\"_ _1a\"></span>8.080)</span></span>Hand<span class=\"_ _2\"></span>els<span class=\"_ _2\"></span>- en overige s<span class=\"_ _2\"></span>chuld<span class=\"_ _2\"></span>en <span class=\"_ _81\"> </span>(<span class=\"_ _0\"></span>57<span class=\"_ _0\"></span>.20<span class=\"_ _0\"></span>1)<span class=\"_ _109\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _100\"> </span>-<span class=\"_ _10f\"> </span>-<span class=\"_ _1f8\"> </span>-</span>Onze financi<span class=\"_ _2\"></span>erings<span class=\"_ _2\"></span>overeenkomsten met ex<span class=\"_ _2\"></span>terne par<span class=\"_ _2\"></span>tij<span class=\"_ _2\"></span>en omvatten verp<span class=\"_ _2\"></span>lichting<span class=\"_ _2\"></span>en, bep<span class=\"_ _2\"></span>erk<span class=\"_ _2\"></span>ingen en co<span class=\"_ _2\"></span>nvenanten die een nade<span class=\"_ _2\"></span>lige impac<span class=\"_ _2\"></span>t kunnen heb<span class=\"_ _2\"></span>ben op onze activ<span class=\"_ _2\"></span>iteiten, financ<span class=\"_ _2\"></span>i\u00eble situ<span class=\"_ _2\"></span>atie en operati<span class=\"_ _2\"></span>onele res<span class=\"_ _2\"></span>ultaten, als we ze <span class=\"_ _1a\"></span>niet kunne<span class=\"_ _2\"></span>n naleven.Mee<span class=\"_ _2\"></span>r bep<span class=\"_ _2\"></span>aald omvat de Su<span class=\"_ _2\"></span>per Se<span class=\"_ _2\"></span>nior Revolvin<span class=\"_ _2\"></span>g Credi<span class=\"_ _2\"></span>t Facilit<span class=\"_ _2\"></span>y e<span class=\"_ _2\"></span>en \u2018springen<span class=\"_ _2\"></span>de' schuldgraa<span class=\"_ _2\"></span>dco<span class=\"_ _2\"></span>nvenant op 6,5x, die evenwel enkel bij het k<span class=\"_ _2\"></span>war<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>aalein<span class=\"_ _2\"></span>de word<span class=\"_ _2\"></span>t getest en vo<span class=\"_ _2\"></span>oropg<span class=\"_ _2\"></span>esteld d<span class=\"_ _2\"></span>at mee<span class=\"_ _2\"></span>r dan 30% van de Sup<span class=\"_ _2\"></span>er Seni<span class=\"_ _2\"></span>or Revolving C<span class=\"_ _2\"></span>redi<span class=\"_ _2\"></span>t Facilit<span class=\"_ _2\"></span>y op dat mom<span class=\"_ _2\"></span>ent is aan<span class=\"_ _2\"></span>gewend<span class=\"_ _2\"></span>, zoals het geval was ein<span class=\"_ _2\"></span>d dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2022. De schul<span class=\"_ _2\"></span>dgraad o<span class=\"_ _2\"></span>p het ein<span class=\"_ _2\"></span>de van het jaa<span class=\"_ _2\"></span>r bed<span class=\"_ _2\"></span>roeg 4,0x. De volg<span class=\"_ _2\"></span>ende t<span class=\"_ _2\"></span>abel we<span class=\"_ _2\"></span>ersp<span class=\"_ _2\"></span>iege<span class=\"_ _2\"></span>lt alle c<span class=\"_ _2\"></span>ontractu<span class=\"_ _2\"></span>ele vaste bet<span class=\"_ _2\"></span>alinge<span class=\"_ _2\"></span>n die moe<span class=\"_ _2\"></span>ten voldaan word<span class=\"_ _2\"></span>en, also<span class=\"_ _2\"></span>ok terugb<span class=\"_ _2\"></span>etalin<span class=\"_ _2\"></span>gen en rente voor<span class=\"_ _6\"></span>tv<span class=\"_ _2\"></span>loei<span class=\"_ _2\"></span>end ui<span class=\"_ _2\"></span>t de erkende fin<span class=\"_ _2\"></span>anci\u00eb<span class=\"_ _2\"></span>le verpli<span class=\"_ _2\"></span>chtinge<span class=\"_ _2\"></span>n. De toe<span class=\"_ _2\"></span>gelich<span class=\"_ _2\"></span>te bedrag<span class=\"_ _2\"></span>en zijn niet-verdisco<span class=\"_ _2\"></span>nteerde net<span class=\"_ _2\"></span>tokasui<span class=\"_ _2\"></span>tstromen, g<span class=\"_ _2\"></span>ebas<span class=\"_ _2\"></span>eerd op d<span class=\"_ _2\"></span>e mark<span class=\"_ _2\"></span>tomst<span class=\"_ _2\"></span>andigh<span class=\"_ _2\"></span>ede<span class=\"_ _2\"></span>n van 31 decemb<span class=\"_ _2\"></span>er 2021.  (In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)T<span class=\"_ _24\"></span>ussen <span class=\"ls0 ws0\"> </span>Min<span class=\"_ _2\"></span>der da<span class=\"_ _2\"></span>n  T<span class=\"_ _24\"></span>ussen <span class=\"ls0 ws0\"> </span>T<span class=\"_ _24\"></span>ussen <span class=\"ls0 ws0\"> </span>Mee<span class=\"_ _2\"></span>r dan  6 maan<span class=\"_ _2\"></span>den  6 maan<span class=\"_ _2\"></span>den1 en 2 jaa<span class=\"_ _2\"></span>r2 en 5 jaa<span class=\"_ _2\"></span>r5 jaaren 1 jaa<span class=\"_ _2\"></span>rT<span class=\"_ _0\"></span>otaal p<span class=\"_ _2\"></span>er 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2021 voo<span class=\"_ _2\"></span>r (1<span class=\"_ _2\"></span>08<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>823)<span class=\"_ _77\"> </span>(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>9)<span class=\"_ _1eb\"> </span><span class=\"ls72 ws70\">(24<span class=\"_ _2\"></span>0.<span class=\"_ _2\"></span>322<span class=\"_ _2\"></span>)<span class=\"_ _66\"> </span>(22<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>395<span class=\"_ _2\"></span>)<span class=\"_ _190\"> </span><span class=\"ls89 ws87\">(<span class=\"_ _6\"></span>1<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>6)</span></span>voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenSenio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes<span class=\"_ _1f9\"> </span>(<span class=\"_ _2\"></span>9.<span class=\"_ _6\"></span>0<span class=\"_ _6\"></span>9<span class=\"_ _6\"></span>6<span class=\"_ _6\"></span>)<span class=\"_ _47\"> </span>(9<span class=\"_ _0\"></span>.142)<span class=\"_ _76\"> </span>(2<span class=\"_ _2\"></span>32.<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>57<span class=\"_ _2\"></span>)<span class=\"_ _e0\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _d3\"> </span><span class=\"ls90 ws8e\">(<span class=\"_ _2\"></span>1.<span class=\"_ _2\"></span>80<span class=\"_ _2\"></span>0)</span></span>Bentley RCF<span class=\"_ _188\"> </span>(<span class=\"_ _2\"></span>7<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>96<span class=\"_ _2\"></span>0)<span class=\"_ _18f\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _1fa\"> </span>-<span class=\"_ _10f\"> </span>-<span class=\"_ _1f8\"> </span>-</span>Supe<span class=\"_ _2\"></span>r Senior RC<span class=\"_ _2\"></span>F<span class=\"_ _1fb\"> </span>(<span class=\"_ _0\"></span>45.090)<span class=\"_ _6d\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _100\"> </span>-<span class=\"_ _10f\"> </span>-<span class=\"_ _1f8\"> </span>-</span>Lease<span class=\"_ _0\"></span>verplichtingen<span class=\"_ _3e\"> </span>(3.<span class=\"_ _2\"></span>696)<span class=\"_ _ac\"> </span>(3<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>696)<span class=\"_ _af\"> </span>(<span class=\"_ _6\"></span>7.<span class=\"_ _6\"></span>4<span class=\"_ _26\"></span>6<span class=\"_ _6\"></span>5<span class=\"_ _6\"></span>)<span class=\"_ _128\"> </span><span class=\"lsb4 wsb2\">(22<span class=\"_ _2\"></span>.3<span class=\"_ _2\"></span>95)<span class=\"_ _44\"> </span><span class=\"ls4f ws4d\">(<span class=\"_ _2\"></span>14.166)</span></span>Hand<span class=\"_ _2\"></span>els<span class=\"_ _2\"></span>- en overige s<span class=\"_ _2\"></span>chuld<span class=\"_ _2\"></span>en <span class=\"_ _117\"> </span><span class=\"lsb1 wsaf\">(4<span class=\"_ _2\"></span>2.<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>9)<span class=\"_ _108\"> </span></span>-<span class=\"_ _100\"> </span>-<span class=\"_ _1a7\"> </span>-<span class=\"_ _1f8\"> </span>-Bruto afgewik<span class=\"_ _2\"></span>kelde afgel<span class=\"_ _2\"></span>eide fin<span class=\"_ _2\"></span>anci\u00eb<span class=\"_ _2\"></span>le (14<span class=\"_ _2\"></span>.051)<span class=\"_ _d3\"> </span>(<span class=\"_ _2\"></span>1.033)<span class=\"_ _18f\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _10f\"> </span>-<span class=\"_ _1f8\"> </span>-</span>instrum<span class=\"_ _2\"></span>enten \u2013 uits<span class=\"_ _2\"></span>tromenBruto afgewik<span class=\"_ _2\"></span>kelde afgel<span class=\"_ _2\"></span>eide fin<span class=\"_ _2\"></span>anci\u00eb<span class=\"_ _2\"></span>le 13<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>9 <span class=\"_ _119\"> </span><span class=\"ls0 ws0\">1.021 <span class=\"_ _1a5\"> </span>-<span class=\"_ _1a7\"> </span>-<span class=\"_ _1f8\"> </span>-</span>instrum<span class=\"_ _2\"></span>enten \u2013 instrom<span class=\"_ _2\"></span>enEen sleu<span class=\"_ _2\"></span>telfactor in het b<span class=\"_ _2\"></span>ehou<span class=\"_ _2\"></span>den van ee<span class=\"_ _2\"></span>n sterke financi\u00eb<span class=\"_ _2\"></span>le pos<span class=\"_ _2\"></span>itie is onze kre<span class=\"_ _2\"></span>dietbe<span class=\"_ _2\"></span>oord<span class=\"_ _2\"></span>eling die o<span class=\"_ _2\"></span>nder a<span class=\"_ _2\"></span>ndere word<span class=\"_ _2\"></span>t be\u00efnvl<span class=\"_ _2\"></span>oed d<span class=\"_ _2\"></span>oor onze kapi<span class=\"_ _2\"></span>taals<span class=\"_ _2\"></span>tructuur<span class=\"_ _0\"></span>, d<span class=\"_ _2\"></span>e winstgeven<span class=\"_ _2\"></span>dheid, h<span class=\"_ _2\"></span>et vermo<span class=\"_ _2\"></span>gen om ka<span class=\"_ _2\"></span>sstrome<span class=\"_ _2\"></span>n te genereren<span class=\"_ _2\"></span>, de geo<span class=\"_ _2\"></span>grafisch<span class=\"_ _2\"></span>e en klanten<span class=\"_ _2\"></span>diversi<span class=\"_ _2\"></span>ficatie en o<span class=\"_ _2\"></span>nze concur<span class=\"_ _2\"></span>renti\u00eble m<span class=\"_ _2\"></span>ark<span class=\"_ _2\"></span>tpo<span class=\"_ _2\"></span>sitie. D<span class=\"_ _2\"></span>e huidige k<span class=\"_ _2\"></span>redie<span class=\"_ _2\"></span>tbeo<span class=\"_ _2\"></span>ordelin<span class=\"_ _2\"></span>g van de ond<span class=\"_ _2\"></span>ernem<span class=\"_ _2\"></span>ing do<span class=\"_ _2\"></span>or Moo<span class=\"_ _2\"></span>dy<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span>s Investor Ser<span class=\"_ _2\"></span>v<span class=\"_ _2\"></span>ice (Mo<span class=\"_ _2\"></span>ody<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span>s) en Stan<span class=\"_ _2\"></span>dard &amp; Poor<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span>s Ratings S<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>vic<span class=\"_ _2\"></span>es (S&amp;P) worden hieron<span class=\"_ _2\"></span>der voo<span class=\"_ _2\"></span>rges<span class=\"_ _2\"></span>teld:2022<span class=\"_ _e1\"> </span>2022<span class=\"_ _182\"> </span>2021<span class=\"_ _1b1\"> </span>2021Mo<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>dy<span class=\"_ _2\"></span>'s<span class=\"_ _1af\"> </span><span class=\"ls8 ws8\">S&amp;P<span class=\"_ _1af\"> </span></span>M<span class=\"_ _2\"></span>oo<span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>y's<span class=\"_ _76\"> </span><span class=\"ls8 ws8\">S&amp;P</span>Lang<span class=\"_ _2\"></span>etermijnb<span class=\"_ _2\"></span>eoord<span class=\"_ _2\"></span>eling Se<span class=\"_ _2\"></span>nior Se<span class=\"_ _2\"></span>cured N<span class=\"_ _2\"></span>otes<span class=\"_ _1b1\"> </span><span class=\"ls4c ws4a\">Caa<span class=\"_ _0\"></span>1<span class=\"_ _108\"> </span><span class=\"lscf wsce\">B-<span class=\"_ _10b\"> </span></span>Caa1<span class=\"_ _5d\"> </span><span class=\"lscf wsce\">B-</span></span>Ondernemings<span class=\"_ _1a\"></span>beoordeling<span class=\"_ _188\"> </span><span class=\"ls75 ws73\">B3<span class=\"_ _1a5\"> </span><span class=\"lscf wsce\">B-<span class=\"_ _ec\"> </span></span>B3<span class=\"_ _1a5\"> </span><span class=\"lscf wsce\">B-</span></span>Op 10 au<span class=\"_ _2\"></span>gustus 2015 hee<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>t Mo<span class=\"_ _2\"></span>ody<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span>s ee<span class=\"_ _2\"></span>n \u2018B2\u2019-rating toege<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>end aa<span class=\"_ _2\"></span>n de \u20ac 290 miljo<span class=\"_ _2\"></span>en Se<span class=\"_ _2\"></span>nior Sec<span class=\"_ _2\"></span>ured Notes uitg<span class=\"_ _2\"></span>egeven do<span class=\"_ _2\"></span>or LSF9 Belysse Is<span class=\"_ _2\"></span>suer S.\u00e0 r<span class=\"_ _0\"></span>.l., de voo<span class=\"_ _2\"></span>rmalig<span class=\"_ _2\"></span>e moe<span class=\"_ _2\"></span>derh<span class=\"_ _2\"></span>oldin<span class=\"_ _2\"></span>g van de groep, vol<span class=\"_ _2\"></span>gend o<span class=\"_ _2\"></span>p een nazic<span class=\"_ _2\"></span>ht van de defini<span class=\"_ _2\"></span>tieve oblig<span class=\"_ _2\"></span>atiedo<span class=\"_ _2\"></span>cume<span class=\"_ _2\"></span>ntatie. In juni 2017<span class=\"_ _24\"></span>, na de b<span class=\"_ _2\"></span>eursintro<span class=\"_ _2\"></span>ductie van de B<span class=\"_ _2\"></span>elysse G<span class=\"_ _2\"></span>roup, werden de ratings o<span class=\"_ _2\"></span>pgewaa<span class=\"_ _2\"></span>rdeerd tot \u2018B1\u2019 o<span class=\"_ _2\"></span>m de versterk<span class=\"_ _2\"></span>ing van het finan<span class=\"_ _2\"></span>ci\u00ebl<span class=\"_ _2\"></span>e profiel van de gro<span class=\"_ _2\"></span>ep, de toege<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n transparan<span class=\"_ _2\"></span>tie als be<span class=\"_ _2\"></span>ursgen<span class=\"_ _2\"></span>oteerde on<span class=\"_ _2\"></span>dern<span class=\"_ _2\"></span>eming, d<span class=\"_ _2\"></span>e aang<span class=\"_ _2\"></span>esch<span class=\"_ _2\"></span>erpte rege<span class=\"_ _2\"></span>lingen inz<span class=\"_ _2\"></span>ake corpora<span class=\"_ _2\"></span>te governance en de verb<span class=\"_ _2\"></span>eterde toeg<span class=\"_ _2\"></span>ang tot de aand<span class=\"_ _2\"></span>elen<span class=\"_ _2\"></span>mark<span class=\"_ _2\"></span>ten wee<span class=\"_ _2\"></span>r te geven. In novemb<span class=\"_ _2\"></span>er 2018 werd de rating ver<span class=\"_ _2\"></span>laag<span class=\"_ _2\"></span>d naar \u2018B2\u2019 wege<span class=\"_ _2\"></span>ns neg<span class=\"_ _2\"></span>atieve voorui<span class=\"_ _2\"></span>tzichten o<span class=\"_ _2\"></span>p basis van de fin<span class=\"_ _2\"></span>anci\u00ebl<span class=\"_ _2\"></span>e resul<span class=\"_ _2\"></span>taten. In de lo<span class=\"_ _2\"></span>op van april 2020 b<span class=\"_ _2\"></span>esliste Mo<span class=\"_ _2\"></span>ody<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span>s om de ond<span class=\"_ _2\"></span>erne<span class=\"_ _2\"></span>mingsb<span class=\"_ _2\"></span>eo<span class=\"_ _2\"></span>ordelin<span class=\"_ _2\"></span>g verder te verla<span class=\"_ _2\"></span>gen naa<span class=\"_ _2\"></span>r \u2018B3\u2019 en de Se<span class=\"_ _2\"></span>nior Se<span class=\"_ _2\"></span>cured Notes n<span class=\"_ _2\"></span>aar \u2018Caa1\u2019<span class=\"_ _24\"></span>, b<span class=\"_ _2\"></span>eide m<span class=\"_ _2\"></span>et een neg<span class=\"_ _2\"></span>atief vooru<span class=\"_ _2\"></span>itzic<span class=\"_ _2\"></span>ht, waarbi<span class=\"_ _2\"></span>j vooral werd ver<span class=\"_ _2\"></span>wezen naa<span class=\"_ _2\"></span>r de onzekerhed<span class=\"_ _2\"></span>en als gevolg van d<span class=\"_ _2\"></span>e uitbra<span class=\"_ _2\"></span>ak van COVID<span class=\"_ _2\"></span>-19 en deuitdagin<span class=\"_ _2\"></span>gen waar<span class=\"_ _2\"></span>mee d<span class=\"_ _2\"></span>e groep te kampe<span class=\"_ _2\"></span>n kan krij<span class=\"_ _2\"></span>gen bij h<span class=\"_ _2\"></span>ether<span class=\"_ _2\"></span>fi<span class=\"_ _2\"></span>nanci<span class=\"_ _2\"></span>eren van de sc<span class=\"_ _2\"></span>hulden wa<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>van de ein<span class=\"_ _2\"></span>dver<span class=\"_ _2\"></span>valda<span class=\"_ _2\"></span>g nade<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t. In ma<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>t 2021 beves<span class=\"_ _2\"></span>tigde M<span class=\"_ _2\"></span>ood<span class=\"_ _2\"></span>y'<span class=\"_ _0\"></span>s d<span class=\"_ _2\"></span>e B3 corp<span class=\"_ _2\"></span>orate family ratin<span class=\"_ _2\"></span>g (CFR<span class=\"_ _0\"></span>) van LSF9 Belys<span class=\"_ _2\"></span>se Issu<span class=\"_ _2\"></span>er S.a r<span class=\"_ _0\"></span>.l. en B3<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>PD kans op wanb<span class=\"_ _2\"></span>etaling (PD<span class=\"_ _2\"></span>R)<span class=\"_ _0\"></span>. T<span class=\"_ _0\"></span>egeli<span class=\"_ _2\"></span>jker<span class=\"_ _2\"></span>tijd kende Mo<span class=\"_ _2\"></span>ody<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span>s een Ca<span class=\"_ _2\"></span>a1-ratin<span class=\"_ _2\"></span>g toe aan de nie<span class=\"_ _2\"></span>uwe geg<span class=\"_ _2\"></span>arande<span class=\"_ _2\"></span>erde Se<span class=\"_ _2\"></span>nior Secure<span class=\"_ _2\"></span>d Notes met ve<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>valdatum 2024. De Caa1-<span class=\"_ _2\"></span>rating van debes<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes zal word<span class=\"_ _2\"></span>en ing<span class=\"_ _2\"></span>etrokken. De voo<span class=\"_ _2\"></span>ruit<span class=\"_ _2\"></span>zichten werde<span class=\"_ _2\"></span>n gewijzig<span class=\"_ _2\"></span>d van negatie<span class=\"_ _2\"></span>f naar sta<span class=\"_ _2\"></span>bielnadat d<span class=\"_ _2\"></span>e groep e<span class=\"_ _2\"></span>rin slaa<span class=\"_ _2\"></span>gde de ve<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>valdata van de S<span class=\"_ _2\"></span>enior Secure<span class=\"_ _2\"></span>d Notes en de Europ<span class=\"_ _2\"></span>ese Sen<span class=\"_ _2\"></span>ior Sec<span class=\"_ _2\"></span>ured Revolvin<span class=\"_ _2\"></span>g Credi<span class=\"_ _2\"></span>t Facilit<span class=\"_ _2\"></span>y te verle<span class=\"_ _2\"></span>ngen tot 202<span class=\"_ _1a\"></span>4. In april 2022 b<span class=\"_ _2\"></span>evestig<span class=\"_ _2\"></span>de Moo<span class=\"_ _2\"></span>dy's de B3- cor<span class=\"_ _2\"></span>porate family ra<span class=\"_ _2\"></span>ting (CFR) v<span class=\"_ _1a\"></span>an LSF9 Belyss<span class=\"_ _2\"></span>e Issue<span class=\"_ _2\"></span>r S.a r<span class=\"_ _0\"></span>.l. en B3-<span class=\"_ _2\"></span>PD kans o<span class=\"_ _2\"></span>p wanbeta<span class=\"_ _2\"></span>ling (PDR). T<span class=\"_ _24\"></span>e<span class=\"_ _2\"></span>gelij<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>er<span class=\"_ _2\"></span>tijd b<span class=\"_ _2\"></span>evestig<span class=\"_ _2\"></span>de Mo<span class=\"_ _2\"></span>ody's de Caa1-<span class=\"_ _2\"></span>rating van de resteren<span class=\"_ _2\"></span>de geg<span class=\"_ _2\"></span>arande<span class=\"_ _2\"></span>erde Se<span class=\"_ _2\"></span>nior Se<span class=\"_ _2\"></span>cured Notes van \u20ac 130 miljoe<span class=\"_ _2\"></span>n die ver<span class=\"_ _2\"></span>valle<span class=\"_ _2\"></span>n in 202<span class=\"_ _0\"></span>4 na d<span class=\"_ _2\"></span>e her<span class=\"_ _6\"></span>financie<span class=\"_ _2\"></span>ring van de notes ui<span class=\"_ _2\"></span>t opbre<span class=\"_ _2\"></span>ngsten van de a<span class=\"_ _2\"></span>ctivi<span class=\"_ _2\"></span>teiten in karpet<span class=\"_ _6\"></span>ten, reside<span class=\"_ _2\"></span>ntieel p<span class=\"_ _2\"></span>oly<span class=\"_ _2\"></span>propyle<span class=\"_ _2\"></span>en en no<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>woven. De vo<span class=\"_ _2\"></span>orui<span class=\"_ _2\"></span>tzichten voor all<span class=\"_ _2\"></span>e ratings blij<span class=\"_ _2\"></span>ven stabi<span class=\"_ _2\"></span>el.Op 14 septemb<span class=\"_ _2\"></span>er 2015 heef<span class=\"_ _6\"></span>t S&amp;P een onde<span class=\"_ _2\"></span>rnemi<span class=\"_ _2\"></span>ngskre<span class=\"_ _2\"></span>dietrating o<span class=\"_ _2\"></span>p lange term<span class=\"_ _2\"></span>ijn van \u2018B\u2019 toeg<span class=\"_ _2\"></span>ekend aan LSF9 Belysse I<span class=\"_ _2\"></span>nvestments S.\u00e0 r<span class=\"_ _0\"></span>.l. T<span class=\"_ _24\"></span>ezelfd<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>tijd h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t S<span class=\"_ _2\"></span>&amp;P een la<span class=\"_ _2\"></span>ngetermijn<span class=\"_ _2\"></span>rating \u2018B\u2019 toege<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>end aa<span class=\"_ _2\"></span>n de \u20ac 290 miljo<span class=\"_ _2\"></span>en Se<span class=\"_ _2\"></span>nior Sec<span class=\"_ _2\"></span>ured Notes e<span class=\"_ _2\"></span>n een la<span class=\"_ _2\"></span>ngetermij<span class=\"_ _2\"></span>nrating \u2018BB<span class=\"_ _2\"></span>-\u2019 aa<span class=\"_ _2\"></span>n de Europese Sup<span class=\"_ _2\"></span>er Se<span class=\"_ _2\"></span>nior Revolving C<span class=\"_ _2\"></span>redit Facil<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y van \u20ac 68 miljo<span class=\"_ _2\"></span>en. In juli 2017 werd de ond<span class=\"_ _2\"></span>erne<span class=\"_ _2\"></span>mingsb<span class=\"_ _2\"></span>eo<span class=\"_ _2\"></span>ordelin<span class=\"_ _2\"></span>g verhoo<span class=\"_ _2\"></span>gd na<span class=\"_ _2\"></span>ar \u2018B+<span class=\"_ _0\"></span>\u2019 en de lang<span class=\"_ _2\"></span>etermijnrating n<span class=\"_ _2\"></span>aar \u2018BB\u2019 om d<span class=\"_ _2\"></span>e verbe<span class=\"_ _2\"></span>teringen in d<span class=\"_ _2\"></span>e cijfer<span class=\"_ _2\"></span>s van de groep vo<span class=\"_ _2\"></span>or finan<span class=\"_ _2\"></span>cieel k<span class=\"_ _2\"></span>rediet we<span class=\"_ _2\"></span>er te geven, als gevolg van h<span class=\"_ _2\"></span>et gebr<span class=\"_ _2\"></span>uik van de net<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>op<span class=\"_ _2\"></span>bren<span class=\"_ _2\"></span>gsten uit d<span class=\"_ _2\"></span>e beur<span class=\"_ _2\"></span>sgang o<span class=\"_ _2\"></span>m een de<span class=\"_ _2\"></span>el van de sc<span class=\"_ _2\"></span>huld van de gro<span class=\"_ _2\"></span>ep af te lossen. I<span class=\"_ _1a\"></span>n no<span class=\"_ _1a\"></span>vember 2<span class=\"_ _0\"></span>018 <span class=\"_ _1a\"></span>werd <span class=\"_ _0\"></span>de ondernemingsbeoordeling op basis van d<span class=\"_ _2\"></span>e financ<span class=\"_ _2\"></span>i\u00eble res<span class=\"_ _2\"></span>ultaten verla<span class=\"_ _2\"></span>agd na<span class=\"_ _2\"></span>ar \u2018B\u2019 en de lang<span class=\"_ _2\"></span>etermijnrating vo<span class=\"_ _2\"></span>or de Europes<span class=\"_ _2\"></span>e Super S<span class=\"_ _2\"></span>enior Revolv<span class=\"_ _2\"></span>ing Credi<span class=\"_ _2\"></span>t Facilit<span class=\"_ _2\"></span>y na<span class=\"_ _2\"></span>ar \u2018BB<span class=\"_ _2\"></span>-\u2019<span class=\"_ _0\"></span>. In maar<span class=\"_ _2\"></span>t 2020 be<span class=\"_ _2\"></span>sliste S&amp;P om d<span class=\"_ _2\"></span>e ratings voo<span class=\"_ _2\"></span>r de Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes en de g<span class=\"_ _2\"></span>roep verde<span class=\"_ _2\"></span>r te verlagen n<span class=\"_ _2\"></span>aar \u2018B<span class=\"_ _2\"></span>-\u2019 als g<span class=\"_ _2\"></span>evolg van de onzekerhei<span class=\"_ _2\"></span>d om kasstrom<span class=\"_ _2\"></span>en te genere<span class=\"_ _2\"></span>ren en de he<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>finan<span class=\"_ _2\"></span>cierin<span class=\"_ _2\"></span>gsrisi<span class=\"_ _2\"></span>co\u2019<span class=\"_ _0\"></span>s met ee<span class=\"_ _2\"></span>n neg<span class=\"_ _2\"></span>atief vooru<span class=\"_ _2\"></span>itzic<span class=\"_ _2\"></span>ht. Op 22 feb<span class=\"_ _2\"></span>ruari 2021 werd<span class=\"_ _2\"></span>en de voor<span class=\"_ _2\"></span>uit<span class=\"_ _2\"></span>zichten van de on<span class=\"_ _2\"></span>derne<span class=\"_ _2\"></span>ming do<span class=\"_ _2\"></span>or S&amp;P aan<span class=\"_ _2\"></span>gepa<span class=\"_ _2\"></span>st van nega<span class=\"_ _2\"></span>tief naar p<span class=\"_ _2\"></span>ositief n<span class=\"_ _2\"></span>adat de gro<span class=\"_ _2\"></span>ep de ver<span class=\"_ _2\"></span>val<span class=\"_ _2\"></span>data van de Seni<span class=\"_ _2\"></span>or Secu<span class=\"_ _2\"></span>red Notes en d<span class=\"_ _2\"></span>e European Sen<span class=\"_ _2\"></span>ior Sec<span class=\"_ _2\"></span>ured Revolving C<span class=\"_ _2\"></span>redit Facil<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y wist te verle<span class=\"_ _2\"></span>ngen tot 2024. De rating werd in 2022 opn<span class=\"_ _2\"></span>ieuw beve<span class=\"_ _2\"></span>stigd.KapitaalrisicobeheerMet ha<span class=\"_ _2\"></span>ar kapita<span class=\"_ _2\"></span>alrisic<span class=\"_ _2\"></span>obe<span class=\"_ _2\"></span>heer w<span class=\"_ _2\"></span>il de groep e<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>voor zorgen dat ze op<span class=\"_ _2\"></span>breng<span class=\"_ _2\"></span>sten kan blijve<span class=\"_ _2\"></span>n aanbie<span class=\"_ _2\"></span>den aan de aa<span class=\"_ _2\"></span>ndee<span class=\"_ _2\"></span>lhoud<span class=\"_ _2\"></span>ers, toezegg<span class=\"_ _2\"></span>ingen a<span class=\"_ _2\"></span>an ande<span class=\"_ _2\"></span>re bel<span class=\"_ _2\"></span>anghe<span class=\"_ _2\"></span>bbe<span class=\"_ _2\"></span>nden, e<span class=\"_ _2\"></span>n dat ze een op<span class=\"_ _2\"></span>timale kapi<span class=\"_ _2\"></span>taals<span class=\"_ _2\"></span>tructuur kan handh<span class=\"_ _2\"></span>aven om de kapi<span class=\"_ _2\"></span>taalkosten te bepe<span class=\"_ _2\"></span>rken.Om de kap<span class=\"_ _2\"></span>itaals<span class=\"_ _2\"></span>tructuu<span class=\"_ _2\"></span>r in stand te hou<span class=\"_ _2\"></span>den of aa<span class=\"_ _2\"></span>n te passe<span class=\"_ _2\"></span>n, kan de groe<span class=\"_ _2\"></span>p het aan d<span class=\"_ _2\"></span>e aand<span class=\"_ _2\"></span>eelho<span class=\"_ _2\"></span>uder<span class=\"_ _2\"></span>s betaa<span class=\"_ _2\"></span>lde divi<span class=\"_ _2\"></span>dend aa<span class=\"_ _2\"></span>npasse<span class=\"_ _2\"></span>n, nieuwe aa<span class=\"_ _2\"></span>ndel<span class=\"_ _2\"></span>en uitg<span class=\"_ _2\"></span>even of activa verkopen om d<span class=\"_ _2\"></span>e schul<span class=\"_ _2\"></span>den te vermind<span class=\"_ _2\"></span>eren. D<span class=\"_ _2\"></span>e groep vol<span class=\"_ _2\"></span>gt haar fin<span class=\"_ _2\"></span>anci\u00ebl<span class=\"_ _2\"></span>e pres<span class=\"_ _2\"></span>taties van nab<span class=\"_ _2\"></span>ij op om de fin<span class=\"_ _2\"></span>anci\u00eb<span class=\"_ _2\"></span>le convenanten n<span class=\"_ _2\"></span>a te leven. Raadple<span class=\"_ _2\"></span>eg de T<span class=\"_ _0\"></span>oeli<span class=\"_ _2\"></span>chtinge<span class=\"_ _2\"></span>n 21 en 22 voor m<span class=\"_ _2\"></span>eer inform<span class=\"_ _2\"></span>atie.Klimaatk<span class=\"_ _2\"></span>westiesDe gro<span class=\"_ _2\"></span>ep is sle<span class=\"_ _2\"></span>chts be<span class=\"_ _2\"></span>perk<span class=\"_ _6\"></span>t blootg<span class=\"_ _2\"></span>esteld a<span class=\"_ _2\"></span>an ex<span class=\"_ _2\"></span>treme weers<span class=\"_ _2\"></span>omsta<span class=\"_ _2\"></span>ndighe<span class=\"_ _2\"></span>den zoals dro<span class=\"_ _2\"></span>og<span class=\"_ _2\"></span>te of ov<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>rstromin<span class=\"_ _2\"></span>gen.Macro<span class=\"_ _2\"></span>-economische omgevingDe invasie van Ruslan<span class=\"_ _2\"></span>d in Oek<span class=\"_ _2\"></span>ra\u00efne en d<span class=\"_ _2\"></span>e daaru<span class=\"_ _2\"></span>it voor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>v<span class=\"_ _2\"></span>loeie<span class=\"_ _2\"></span>nde s<span class=\"_ _2\"></span>ancties h<span class=\"_ _2\"></span>adde<span class=\"_ _2\"></span>n slec<span class=\"_ _2\"></span>hts een b<span class=\"_ _2\"></span>ep<span class=\"_ _2\"></span>erk<span class=\"_ _2\"></span>te rechts<span class=\"_ _2\"></span>treekse impa<span class=\"_ _2\"></span>ct op onze Gro<span class=\"_ _2\"></span>ep. De sterke in\ufb02atie daarenteg<span class=\"_ _2\"></span>en had we<span class=\"_ _2\"></span>l een imp<span class=\"_ _2\"></span>act me<span class=\"_ _2\"></span>t een sterke stijgi<span class=\"_ _2\"></span>ng van bijna al onze inp<span class=\"_ _2\"></span>utkosten. Dit wo<span class=\"_ _2\"></span>rdt aan<span class=\"_ _2\"></span>gepak<span class=\"_ _6\"></span>t door onze kostenbasis voor<span class=\"_ _6\"></span>tdurend te evalueren en waar n<span class=\"_ _2\"></span>odig door te rekenen a<span class=\"_ _2\"></span>an de kla<span class=\"_ _2\"></span>nten. In onze Europese b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>ven merk<span class=\"_ _6\"></span>ten we een tijdsver<span class=\"_ _6\"></span>traging op bi<span class=\"_ _2\"></span>j het maken van deze kosten en het do<span class=\"_ _2\"></span>orrekenen er<span class=\"_ _6\"></span>van aan de kla<span class=\"_ _2\"></span>nten. Het indirec<span class=\"_ _2\"></span>te ef<span class=\"_ _2\"></span>fect van ho<span class=\"_ _2\"></span>gere rentevoeten is be<span class=\"_ _2\"></span>per<span class=\"_ _2\"></span>k<span class=\"_ _2\"></span>t omda<span class=\"_ _2\"></span>t we mee<span class=\"_ _2\"></span>stal word<span class=\"_ _2\"></span>en gefina<span class=\"_ _2\"></span>ncierd m<span class=\"_ _2\"></span>et een vas<span class=\"_ _2\"></span>te rentev<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>et, zoals hierb<span class=\"_ _2\"></span>oven uitg<span class=\"_ _2\"></span>eleg<span class=\"_ _2\"></span>d. T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 27<span class=\"_ _1\"></span>. V<span class=\"_ _0\"></span>erpl<span class=\"_ _1a\"></span>icht<span class=\"_ _0\"></span>ingen aa<span class=\"_ _0\"></span>n personeelsbeloningenDe gro<span class=\"_ _2\"></span>ep past e<span class=\"_ _2\"></span>en pe<span class=\"_ _2\"></span>nsioe<span class=\"_ _2\"></span>nrege<span class=\"_ _2\"></span>ling toe en voo<span class=\"_ _2\"></span>rzie<span class=\"_ _2\"></span>t ook in p<span class=\"_ _2\"></span>ensio<span class=\"_ _2\"></span>enverpli<span class=\"_ _2\"></span>chtinge<span class=\"_ _2\"></span>n. Deze voorde<span class=\"_ _2\"></span>len werde<span class=\"_ _2\"></span>n gewaarde<span class=\"_ _2\"></span>erd in overeen<span class=\"_ _2\"></span>stemming m<span class=\"_ _2\"></span>et de he<span class=\"_ _2\"></span>rzie<span class=\"_ _2\"></span>ne IAS 19 en de geh<span class=\"_ _2\"></span>anteerde gron<span class=\"_ _2\"></span>dslag<span class=\"_ _2\"></span>en voor fin<span class=\"_ _2\"></span>anci\u00eb<span class=\"_ _2\"></span>le versl<span class=\"_ _2\"></span>aggevi<span class=\"_ _2\"></span>ng van de groep zoal<span class=\"_ _2\"></span>s bes<span class=\"_ _2\"></span>chreven in T<span class=\"_ _0\"></span>oelichtin<span class=\"_ _2\"></span>g 1.20. De verplic<span class=\"_ _2\"></span>hting werd g<span class=\"_ _2\"></span>ewaardee<span class=\"_ _2\"></span>rd door g<span class=\"_ _2\"></span>ebrui<span class=\"_ _2\"></span>k te mak<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>n van een dis<span class=\"_ _2\"></span>conterin<span class=\"_ _2\"></span>gsvoet van resp<span class=\"_ _2\"></span>ectieveli<span class=\"_ _2\"></span>jk 3,50% en 0,80% in 2022 en 2021. De ja<span class=\"_ _2\"></span>arlijkse p<span class=\"_ _2\"></span>ensio<span class=\"_ _2\"></span>enkosten met be<span class=\"_ _2\"></span>trekkin<span class=\"_ _2\"></span>g tot de pensi<span class=\"_ _2\"></span>oenre<span class=\"_ _2\"></span>gelin<span class=\"_ _2\"></span>g worden verm<span class=\"_ _2\"></span>eld in T<span class=\"_ _0\"></span>oeli<span class=\"_ _2\"></span>chting 6.De verp<span class=\"_ _2\"></span>lichtin<span class=\"_ _2\"></span>gen aan p<span class=\"_ _2\"></span>erso<span class=\"_ _2\"></span>neel<span class=\"_ _2\"></span>sverlonin<span class=\"_ _2\"></span>gen die in de jaar<span class=\"_ _2\"></span>rekening worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n, staan hi<span class=\"_ _2\"></span>erond<span class=\"_ _2\"></span>er beschrev<span class=\"_ _0\"></span>en:(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _9e\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _5f\"> </span>2021</span>T<span class=\"_ _0\"></span>otaal verp<span class=\"_ _2\"></span>licht<span class=\"_ _2\"></span>ing<span class=\"_ _2\"></span>en aan personeelsbeloningen voor<span class=\"_ _1a\"></span> 165<span class=\"_ _11c\"> </span><span class=\"ls78 ws76\">863</span>voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenPensioenr<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>gelingen<span class=\"_ _1fc\"> </span><span class=\"ls58 ws56\">140<span class=\"_ _66\"> </span><span class=\"ls44 ws42\">530</span></span>Brugpensioenen<span class=\"_ _9f\"> </span><span class=\"lsd wsd\">25<span class=\"_ _e4\"> </span><span class=\"ls75 ws73\">333</span></span>Stopgezet<span class=\"_ _2\"></span>te bedrijfsactiviteiten<span class=\"_ _67\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _67\"> </span><span class=\"ls5e ws5c\">2<span class=\"_ _2\"></span>.645</span></span>T<span class=\"_ _0\"></span>otaal verp<span class=\"_ _2\"></span>licht<span class=\"_ _2\"></span>ing<span class=\"_ _2\"></span>en aan personeelsbeloningen voor<span class=\"_ _1a\"></span> 165<span class=\"_ _11c\"> </span><span class=\"ls78 ws76\">863</span>voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenLange termijn<span class=\"_ _5c\"> </span><span class=\"ls6 ws6\">150<span class=\"_ _92\"> </span><span class=\"ls8a ws88\">762</span></span>Kor<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span> te<span class=\"_ _2\"></span>rm<span class=\"_ _2\"></span>ij<span class=\"_ _2\"></span>n<span class=\"_ _1fd\"> </span><span class=\"ls8 ws8\">15<span class=\"_ _70\"> </span><span class=\"ls57 ws55\">1<span class=\"_ _2\"></span>01</span></span>Stopgezet<span class=\"_ _2\"></span>te bedrijfsactiviteiten<span class=\"_ _67\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _67\"> </span><span class=\"ls5e ws5c\">2<span class=\"_ _2\"></span>.645</span></span>Pensioenregelingen:<span class=\"_ _1a\"></span> ov<span class=\"_ _0\"></span>er<span class=\"_ _2\"></span>zichtEr werden pe<span class=\"_ _2\"></span>nsioe<span class=\"_ _2\"></span>nrege<span class=\"_ _2\"></span>lingen o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>steld voo<span class=\"_ _2\"></span>r het mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt en deze worden g<span class=\"_ _2\"></span>efinanc<span class=\"_ _2\"></span>ierd do<span class=\"_ _2\"></span>or werkgeversbijd<span class=\"_ _2\"></span>ragen di<span class=\"_ _2\"></span>e toenem<span class=\"_ _2\"></span>en afhankelijk van de anc<span class=\"_ _2\"></span>i\u00ebnni<span class=\"_ _2\"></span>teit (basisb<span class=\"_ _2\"></span>ijdrage van 3,75<span class=\"_ _0\"></span>% van he<span class=\"_ _2\"></span>t pens<span class=\"_ _2\"></span>ioen<span class=\"_ _2\"></span>gevend sa<span class=\"_ _2\"></span>laris; dit s<span class=\"_ _2\"></span>tijgt m<span class=\"_ _2\"></span>et 0,5% v<span class=\"_ _1a\"></span>oor el<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>e 5 jaar anci\u00eb<span class=\"_ _2\"></span>nniteit b<span class=\"_ _2\"></span>innen d<span class=\"_ _2\"></span>e groep tot een m<span class=\"_ _2\"></span>aximumb<span class=\"_ _2\"></span>ijdrage van 5,7<span class=\"_ _0\"></span>5%<span class=\"_ _0\"></span>). De re<span class=\"_ _2\"></span>geling b<span class=\"_ _2\"></span>evat ook e<span class=\"_ _2\"></span>en voorde<span class=\"_ _2\"></span>el voor '<span class=\"_ _0\"></span>overli<span class=\"_ _2\"></span>jden tijd<span class=\"_ _2\"></span>ens dien<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>verban<span class=\"_ _2\"></span>d\u2019 dat o<span class=\"_ _2\"></span>ploo<span class=\"_ _2\"></span>pt tot twee<span class=\"_ _2\"></span>maal het p<span class=\"_ _2\"></span>ensio<span class=\"_ _2\"></span>engeven<span class=\"_ _2\"></span>d salaris<span class=\"_ _2\"></span>. Er werden versc<span class=\"_ _2\"></span>hillend<span class=\"_ _2\"></span>e pens<span class=\"_ _2\"></span>ioen<span class=\"_ _2\"></span>regelin<span class=\"_ _2\"></span>gen op<span class=\"_ _2\"></span>gezet voor de b<span class=\"_ _2\"></span>edi<span class=\"_ _2\"></span>ende<span class=\"_ _2\"></span>n en deze worden g<span class=\"_ _2\"></span>efinanc<span class=\"_ _2\"></span>ierd do<span class=\"_ _2\"></span>or vaste werkgeversbijdra<span class=\"_ _2\"></span>gen. Daarn<span class=\"_ _2\"></span>aast word<span class=\"_ _2\"></span>t, als on<span class=\"_ _2\"></span>derde<span class=\"_ _2\"></span>el van de b<span class=\"_ _2\"></span>onusreg<span class=\"_ _2\"></span>eling<span class=\"_ _2\"></span>en voor le<span class=\"_ _2\"></span>den van he<span class=\"_ _2\"></span>t manag<span class=\"_ _2\"></span>emen<span class=\"_ _2\"></span>t, een de<span class=\"_ _2\"></span>el van de bonu<span class=\"_ _2\"></span>s toegekend v<span class=\"_ _2\"></span>ia werkgeversbijdra<span class=\"_ _2\"></span>gen aa<span class=\"_ _2\"></span>n een pensio<span class=\"_ _2\"></span>enrege<span class=\"_ _2\"></span>ling. De in de b<span class=\"_ _2\"></span>alans op<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>omen ver<span class=\"_ _2\"></span>plich<span class=\"_ _2\"></span>ting in verba<span class=\"_ _2\"></span>nd met toegezeg<span class=\"_ _2\"></span>de<span class=\"_ _2\"></span>-p<span class=\"_ _2\"></span>ensi<span class=\"_ _2\"></span>oenre<span class=\"_ _2\"></span>geling<span class=\"_ _2\"></span>en is de c<span class=\"_ _2\"></span>ontante waarde van de toegezeg<span class=\"_ _2\"></span>de<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>pens<span class=\"_ _2\"></span>ioenre<span class=\"_ _2\"></span>gelin<span class=\"_ _2\"></span>g aan het e<span class=\"_ _2\"></span>inde van de versla<span class=\"_ _2\"></span>gper<span class=\"_ _2\"></span>iode, ver<span class=\"_ _2\"></span>minde<span class=\"_ _2\"></span>rd met de re\u00eb<span class=\"_ _2\"></span>le waarde van d<span class=\"_ _2\"></span>e activa van de re<span class=\"_ _2\"></span>geling<span class=\"_ _2\"></span>en.Pensioenregelingen:<span class=\"_ _1a\"></span> waarderingsmethodeDe p<span class=\"_ _2\"></span>ensio<span class=\"_ _2\"></span>en<span class=\"_ _2\"></span>- en bon<span class=\"_ _2\"></span>usrege<span class=\"_ _2\"></span>linge<span class=\"_ _2\"></span>n zoals hierb<span class=\"_ _2\"></span>oven bes<span class=\"_ _2\"></span>chreven, werde<span class=\"_ _2\"></span>n inge<span class=\"_ _2\"></span>deel<span class=\"_ _2\"></span>d als \u2018defined b<span class=\"_ _2\"></span>enefi<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>\u2019<span class=\"_ _24\"></span>. D<span class=\"_ _2\"></span>e waarder<span class=\"_ _2\"></span>ing van de p<span class=\"_ _2\"></span>ensio<span class=\"_ _2\"></span>en<span class=\"_ _2\"></span>- en bonu<span class=\"_ _2\"></span>srege<span class=\"_ _2\"></span>lingen we<span class=\"_ _2\"></span>rd uitg<span class=\"_ _2\"></span>evoerd in overeens<span class=\"_ _2\"></span>temming m<span class=\"_ _2\"></span>et IAS 19<span class=\"_ _24\"></span>. We verwijzen n<span class=\"_ _2\"></span>aar T<span class=\"_ _0\"></span>oelichtin<span class=\"_ _2\"></span>g 1.20 voor de g<span class=\"_ _2\"></span>ebru<span class=\"_ _2\"></span>ik<span class=\"_ _2\"></span>te waarder<span class=\"_ _2\"></span>ingsm<span class=\"_ _2\"></span>ethode. D<span class=\"_ _2\"></span>e verpli<span class=\"_ _2\"></span>chting is ge<span class=\"_ _2\"></span>base<span class=\"_ _2\"></span>erd op het ver<span class=\"_ _2\"></span>schil tuss<span class=\"_ _2\"></span>en de co<span class=\"_ _2\"></span>ntante waarde van de toegezeg<span class=\"_ _2\"></span>de<span class=\"_ _2\"></span>-p<span class=\"_ _2\"></span>ensi<span class=\"_ _2\"></span>oenre<span class=\"_ _2\"></span>geling (\u2018define<span class=\"_ _2\"></span>d ben<span class=\"_ _2\"></span>efit ob<span class=\"_ _2\"></span>ligation\u2019), rekening hou<span class=\"_ _2\"></span>dend m<span class=\"_ _2\"></span>et het min<span class=\"_ _2\"></span>imumrend<span class=\"_ _2\"></span>emen<span class=\"_ _2\"></span>t en een disco<span class=\"_ _2\"></span>nteringsfa<span class=\"_ _2\"></span>ctor<span class=\"_ _0\"></span>, verminde<span class=\"_ _2\"></span>rd met de re<span class=\"_ _2\"></span>\u00eble waard<span class=\"_ _2\"></span>e van de activa van de re<span class=\"_ _2\"></span>geling<span class=\"_ _2\"></span>en op de re<span class=\"_ _2\"></span>levante datum.Pensioenregelingen: belangrijkste waarderingsaannamesDe b<span class=\"_ _2\"></span>elangr<span class=\"_ _2\"></span>ijkste aannam<span class=\"_ _2\"></span>es die ge<span class=\"_ _2\"></span>bruik<span class=\"_ _2\"></span>t wo<span class=\"_ _2\"></span>rden om d<span class=\"_ _2\"></span>e waarder<span class=\"_ _2\"></span>ing uit te voe<span class=\"_ _2\"></span>ren, staan h<span class=\"_ _2\"></span>ierond<span class=\"_ _2\"></span>er be<span class=\"_ _2\"></span>schreven:(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _1f\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _79\"> </span>2021</span>Disconteringsvoet BE<span class=\"_ _aa\"> </span><span class=\"ls4e ws4c\">3,50%<span class=\"_ _11a\"> </span><span class=\"ls72 ws70\">0,8<span class=\"_ _2\"></span>0%</span></span>Pensioenleef<span class=\"_ _6\"></span>tijd<span class=\"_ _8f\"> </span><span class=\"ls0 ws0\"> 65 ja<span class=\"_ _2\"></span>ar <span class=\"_ _92\"> </span> 65 jaar </span>Mortalit<span class=\"_ _0\"></span>eit<span class=\"_ _1fe\"> </span><span class=\"ls0 ws0\"> MR/FR-<span class=\"_ _2\"></span>5 <span class=\"_ _84\"> </span> MR/FR-<span class=\"_ _2\"></span>5 </span>V<span class=\"_ _0\"></span>oo<span class=\"_ _2\"></span>r het jaar d<span class=\"_ _2\"></span>at eindi<span class=\"_ _2\"></span>gde op 31 de<span class=\"_ _2\"></span>cemb<span class=\"_ _2\"></span>er 2022 be<span class=\"_ _2\"></span>draag<span class=\"_ _2\"></span>t de verplic<span class=\"_ _2\"></span>hting ui<span class=\"_ _2\"></span>t hoofde van toe<span class=\"_ _2\"></span>gezegde<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>pe<span class=\"_ _2\"></span>nsioe<span class=\"_ _2\"></span>nrege<span class=\"_ _2\"></span>linge<span class=\"_ _2\"></span>n, rekening hou<span class=\"_ _2\"></span>dend m<span class=\"_ _2\"></span>et het b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingef<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>ct, \u20ac 2,1 miljoen (2<span class=\"_ _1a\"></span>021: \u20ac 7<span class=\"_ _24\"></span>,3 m<span class=\"_ _2\"></span>iljoe<span class=\"_ _2\"></span>n<span class=\"_ _0\"></span>) e<span class=\"_ _2\"></span>n de com<span class=\"_ _2\"></span>pens<span class=\"_ _2\"></span>atie doo<span class=\"_ _2\"></span>r activa van de rege<span class=\"_ _2\"></span>ling \u20ac 2,0 miljoe<span class=\"_ _2\"></span>n (2<span class=\"_ _0\"></span>021: \u20ac 6,<span class=\"_ _2\"></span>2 miljoe<span class=\"_ _2\"></span>n)<span class=\"_ _0\"></span>.  T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 28<span class=\"_ _0\"></span>. Overige w<span class=\"_ _0\"></span>edde<span class=\"_ _2\"></span>-, sa<span class=\"_ _0\"></span>laris- en sociaal gerela<span class=\"_ _1a\"></span>t<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>erde schu<span class=\"_ _1a\"></span>lden (In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _9e\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _5f\"> </span>2021</span>T<span class=\"_ _0\"></span>otaal overig<span class=\"_ _2\"></span>e wedde<span class=\"_ _6\"></span>-. sala<span class=\"_ _2\"></span>ris<span class=\"_ _2\"></span>- en sociaal gerelateerde<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>17<span class=\"_ _0\"></span>.16<span class=\"_ _0\"></span>1<span class=\"_ _75\"> </span><span class=\"ls46 ws44\">14<span class=\"_ _2\"></span>.6<span class=\"_ _2\"></span>38</span>schu<span class=\"_ _2\"></span>lde<span class=\"_ _2\"></span>n voor voor<span class=\"_ _2\"></span>tg<span class=\"_ _2\"></span>ezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenV<span class=\"_ _0\"></span>akantiegeld<span class=\"_ _1ee\"> </span><span class=\"ls6 ws6\">5.361<span class=\"_ _134\"> </span><span class=\"ls4f ws4d\">5.46<span class=\"_ _2\"></span>0</span></span>Socialezek<span class=\"_ _0\"></span>erheidspremies<span class=\"_ _6d\"> </span><span class=\"ls8e ws8c\">2<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>341<span class=\"_ _1e\"> </span><span class=\"ls8a ws88\">1<span class=\"_ _2\"></span>.9<span class=\"_ _6\"></span>2<span class=\"_ _2\"></span>2</span></span>Lonen en we<span class=\"_ _2\"></span>dden<span class=\"_ _1e8\"> </span><span class=\"ls5a ws58\">7.<span class=\"_ _2\"></span>3<span class=\"_ _6\"></span>0<span class=\"_ _6\"></span>8<span class=\"_ _6f\"> </span><span class=\"ls8a ws88\">5<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>3</span></span>Brugpensioenen<span class=\"_ _1ff\"> </span><span class=\"ls8 ws8\">15<span class=\"_ _70\"> </span><span class=\"ls57 ws55\">1<span class=\"_ _2\"></span>01</span></span>Groepsverz<span class=\"_ _1a\"></span>ek<span class=\"_ _0\"></span>ering<span class=\"_ _5a\"> </span><span class=\"ls44 ws42\">30<span class=\"_ _1eb\"> </span><span class=\"ls0 ws0\">-</span></span>Ingehouden belastingen<span class=\"_ _117\"> </span><span class=\"ls59 ws57\">1<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>6<span class=\"_ _174\"> </span><span class=\"ls69 ws67\">5<span class=\"_ _2\"></span>61</span></span>Ove<span class=\"_ _2\"></span>rig<span class=\"_ _2\"></span>e<span class=\"_ _200\"> </span><span class=\"ls46 ws44\">921<span class=\"_ _92\"> </span><span class=\"ls56 ws54\">692</span></span>Stopgezet<span class=\"_ _2\"></span>te bedrijfsactiviteiten<span class=\"_ _67\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _145\"> </span><span class=\"ls89 ws87\">2<span class=\"_ _2\"></span>2<span class=\"_ _6\"></span>.9<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>3</span></span>Overi<span class=\"_ _2\"></span>ge wed<span class=\"_ _2\"></span>de<span class=\"_ _2\"></span>-, salar<span class=\"_ _2\"></span>is- e<span class=\"_ _2\"></span>n socia<span class=\"_ _2\"></span>al gerel<span class=\"_ _2\"></span>ateerde sc<span class=\"_ _2\"></span>hulde<span class=\"_ _2\"></span>n zijn ges<span class=\"_ _2\"></span>tegen van \u20ac 14,6 miljo<span class=\"_ _2\"></span>en p<span class=\"_ _2\"></span>er 31 decem<span class=\"_ _2\"></span>ber 2021 tot \u20ac 17<span class=\"_ _24\"></span>,2 mil<span class=\"_ _2\"></span>joen p<span class=\"_ _2\"></span>er 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2022. De stijgin<span class=\"_ _2\"></span>g is vooral te verkl<span class=\"_ _2\"></span>aren doo<span class=\"_ _2\"></span>r de in\ufb02atie e<span class=\"_ _2\"></span>n het ui<span class=\"_ _2\"></span>tstellen van de socialezekerheidspremies.T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 29<span class=\"_ _1\"></span>. V<span class=\"_ _0\"></span>oorzien<span class=\"_ _0\"></span>ingen voo<span class=\"_ _0\"></span>r ove<span class=\"_ _0\"></span>rige ve<span class=\"_ _0\"></span>rplicht<span class=\"_ _0\"></span>ingen en k<span class=\"_ _0\"></span>ost<span class=\"_ _0\"></span>en V<span class=\"_ _0\"></span>erplicht<span class=\"_ _2\"></span>ing tot te<span class=\"_ _2\"></span>rug<span class=\"_ _2\"></span>-(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)Garantie<span class=\"_ _56\"> </span><span class=\"ls5 ws5\">T<span class=\"_ _24\"></span>otaal</span>tre<span class=\"_ _2\"></span>kkin<span class=\"_ _2\"></span>g van act<span class=\"_ _2\"></span>iva (ARO)Per 1 jan<span class=\"_ _2\"></span>uari 2022 voor voor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te 88<span class=\"_ _2\"></span>4 <span class=\"_ _92\"> </span><span class=\"ls63 ws61\">1<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>41 <span class=\"_ _1b\"> </span></span>2<span class=\"_ _2\"></span>.025 bedrijfsactiviteitenAanschaf<span class=\"_ _2\"></span>fingen<span class=\"_ _103\"> </span><span class=\"ls4e ws4c\">90<span class=\"_ _63\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _46\"> </span></span>90</span>T<span class=\"_ _24\"></span>eruggenomen be<span class=\"_ _2\"></span>dragen<span class=\"_ _e4\"> </span>-<span class=\"_ _6e\"> </span><span class=\"lsb0 wsae\">(67<span class=\"_ _6\"></span>)<span class=\"_ _12c\"> </span>(67<span class=\"_ _6\"></span>)</span>Wisselk<span class=\"_ _0\"></span>oersverschillen<span class=\"_ _60\"> </span>6<span class=\"_ _2\"></span>0 <span class=\"_ _71\"> </span><span class=\"ls69 ws67\">67<span class=\"_ _2\"></span> <span class=\"_ _6f\"> </span><span class=\"ls46 ws44\">127<span class=\"_ _2\"></span> </span></span>Per 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2022 voor voor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te 1.03<span class=\"_ _2\"></span>4 <span class=\"_ _145\"> </span><span class=\"ls63 ws61\">1<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>41 <span class=\"_ _1d2\"> </span></span>2<span class=\"_ _2\"></span>.17<span class=\"_ _0\"></span>6 bedrijfsactiviteiten (In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _f2\"> </span><span class=\"ls6 ws6\">2022</span> Lang<span class=\"_ _2\"></span>e termijn <span class=\"_ _ef\"> </span><span class=\"ls8a ws88\">2<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>76<span class=\"_ _2\"></span> <span class=\"_ _1a\"></span></span> K<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>te termijn <span class=\"_ _201\"> </span>-2<span class=\"_ _2\"></span>.1<span class=\"_ _6\"></span>76<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>De voo<span class=\"_ _2\"></span>rzie<span class=\"_ _2\"></span>ning voor overi<span class=\"_ _2\"></span>ge verp<span class=\"_ _2\"></span>lichting<span class=\"_ _2\"></span>en en kosten steeg met \u20ac 0,2 miljo<span class=\"_ _2\"></span>en tot \u20ac 2,2 miljoe<span class=\"_ _2\"></span>n voor he<span class=\"_ _2\"></span>t jaar dat ein<span class=\"_ _2\"></span>digd<span class=\"_ _2\"></span>e op 31 dece<span class=\"_ _2\"></span>mber 2022.T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 30. H<span class=\"_ _0\"></span>andels- en ov<span class=\"_ _0\"></span>erige sc<span class=\"_ _0\"></span>hulden(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _9e\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _5f\"> </span>2021</span>Han<span class=\"_ _2\"></span>dels<span class=\"_ _2\"></span>- en overig<span class=\"_ _2\"></span>e schu<span class=\"_ _2\"></span>lden<span class=\"_ _11f\"> </span><span class=\"lsab wsa9\">5<span class=\"_ _2\"></span>7.<span class=\"_ _6\"></span>2<span class=\"_ _6\"></span>0<span class=\"_ _2\"></span>1<span class=\"_ _7d\"> </span><span class=\"ls50 ws4e\">42<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>29</span></span>Handelsschulden<span class=\"_ _1e9\"> </span><span class=\"ls5a ws58\">4<span class=\"_ _2\"></span>7.<span class=\"_ _26\"></span>3<span class=\"_ _6\"></span>4<span class=\"_ _2\"></span>9<span class=\"_ _93\"> </span><span class=\"ls44 ws42\">35.85<span class=\"_ _2\"></span>7</span></span>T<span class=\"_ _24\"></span>o<span class=\"_ _2\"></span>eg<span class=\"_ _2\"></span>erekende kosten en 7.<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>6<span class=\"_ _26\"></span>4<span class=\"_ _6f\"> </span><span class=\"ls4f ws4d\">6<span class=\"_ _2\"></span>.484</span>over<span class=\"_ _0\"></span>ge<span class=\"_ _2\"></span>dragen opbreng<span class=\"_ _1a\"></span>stenOverige schulden<span class=\"_ _5a\"> </span><span class=\"lsd wsd\">2.089<span class=\"_ _1e\"> </span><span class=\"ls53 ws51\">388</span></span>T<span class=\"_ _0\"></span>otaal s<span class=\"_ _2\"></span>top<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te -<span class=\"_ _145\"> </span>82<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>257bedrijfsactiviteitenDe han<span class=\"_ _2\"></span>delss<span class=\"_ _2\"></span>chuld<span class=\"_ _2\"></span>en pe<span class=\"_ _2\"></span>r 31 decemb<span class=\"_ _2\"></span>er 2022 van \u20ac 47<span class=\"_ _24\"></span>,3 milj<span class=\"_ _2\"></span>oen omvat<span class=\"_ _2\"></span>ten de be<span class=\"_ _2\"></span>dragen vo<span class=\"_ _2\"></span>or op<span class=\"_ _2\"></span>enstaa<span class=\"_ _2\"></span>nde fac<span class=\"_ _2\"></span>turen (\u20ac 3<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>,5 miljo<span class=\"_ _2\"></span>en, in vergel<span class=\"_ _2\"></span>ijking m<span class=\"_ _2\"></span>et \u20ac 28,5 miljoe<span class=\"_ _2\"></span>n per 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2021) en verwa<span class=\"_ _2\"></span>chte facturen voo<span class=\"_ _2\"></span>r goe<span class=\"_ _2\"></span>deren e<span class=\"_ _2\"></span>n diensten ont<span class=\"_ _2\"></span>vange<span class=\"_ _2\"></span>n tijdens d<span class=\"_ _2\"></span>e verslag<span class=\"_ _2\"></span>peri<span class=\"_ _2\"></span>ode (\u20ac 5,<span class=\"_ _0\"></span>9 milj<span class=\"_ _2\"></span>oen, in vergelij<span class=\"_ _2\"></span>king me<span class=\"_ _2\"></span>t \u20ac 7<span class=\"_ _0\"></span>,4 miljoen p<span class=\"_ _2\"></span>er 31 dece<span class=\"_ _2\"></span>mber 2021). T<span class=\"_ _24\"></span>o<span class=\"_ _2\"></span>ege<span class=\"_ _2\"></span>rekende kosten en o<span class=\"_ _1a\"></span>verge<span class=\"_ _2\"></span>dragen op<span class=\"_ _2\"></span>brengs<span class=\"_ _2\"></span>ten heb<span class=\"_ _2\"></span>ben voor<span class=\"_ _2\"></span>nameli<span class=\"_ _2\"></span>jk betrekk<span class=\"_ _2\"></span>ing op toegere<span class=\"_ _2\"></span>kende k<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>sten voor klan<span class=\"_ _2\"></span>tenk<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ting<span class=\"_ _2\"></span>en (<span class=\"_ _0\"></span>\u20ac 4,0 miljoe<span class=\"_ _2\"></span>n, in vergelijkin<span class=\"_ _2\"></span>g met \u20ac 3,2 miljo<span class=\"_ _2\"></span>en per 31 decemb<span class=\"_ _2\"></span>er 2021) en v<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>rschil<span class=\"_ _2\"></span>lend<span class=\"_ _2\"></span>e andere kosten.T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 31<span class=\"_ _0\"></span>. Op aandelen geb<span class=\"_ _0\"></span>aseerde betalin<span class=\"_ _2\"></span>genDe on<span class=\"_ _2\"></span>dern<span class=\"_ _2\"></span>eming h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t e<span class=\"_ _2\"></span>en lang<span class=\"_ _2\"></span>etermijnin<span class=\"_ _2\"></span>centivep<span class=\"_ _2\"></span>lan voor bep<span class=\"_ _2\"></span>aald<span class=\"_ _2\"></span>e med<span class=\"_ _2\"></span>ewerkers dat afha<span class=\"_ _2\"></span>nkelijk is van het be<span class=\"_ _2\"></span>halen van een voo<span class=\"_ _2\"></span>ropge<span class=\"_ _2\"></span>steld do<span class=\"_ _2\"></span>el voor d<span class=\"_ _2\"></span>e koers van het aan<span class=\"_ _2\"></span>dee<span class=\"_ _2\"></span>l. Op di<span class=\"_ _2\"></span>t mome<span class=\"_ _2\"></span>nt zijn de op<span class=\"_ _2\"></span>ties \u2018<span class=\"_ _1a\"></span>out-of-the<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>mon<span class=\"_ _2\"></span>ey\u2019<span class=\"_ _0\"></span>. We ver<span class=\"_ _2\"></span>wijzen naar h<span class=\"_ _2\"></span>et remune<span class=\"_ _2\"></span>ratieversla<span class=\"_ _2\"></span>g dat ond<span class=\"_ _2\"></span>erdee<span class=\"_ _2\"></span>l is van de 'Corpo<span class=\"_ _2\"></span>rate Governanc<span class=\"_ _2\"></span>e V<span class=\"_ _0\"></span>er<span class=\"_ _2\"></span>klarin<span class=\"_ _2\"></span>g'<span class=\"_ _24\"></span>.T<span class=\"_ _1\"></span>o<span class=\"_ _2\"></span>elichting 32. OverheidssubsidiesDe overh<span class=\"_ _2\"></span>eidssub<span class=\"_ _2\"></span>sidies van d<span class=\"_ _2\"></span>e groep he<span class=\"_ _2\"></span>bb<span class=\"_ _2\"></span>en betrek<span class=\"_ _2\"></span>king o<span class=\"_ _2\"></span>p de inc<span class=\"_ _2\"></span>entives di<span class=\"_ _2\"></span>e de Belgi<span class=\"_ _2\"></span>sche overh<span class=\"_ _2\"></span>eid toekent op bas<span class=\"_ _2\"></span>is van het investerin<span class=\"_ _2\"></span>gs-, m<span class=\"_ _2\"></span>ilieu<span class=\"_ _2\"></span>- en tewerkstellingsb<span class=\"_ _2\"></span>ele<span class=\"_ _2\"></span>id van de groep. D<span class=\"_ _2\"></span>e in 2022 ont<span class=\"_ _2\"></span>vangen b<span class=\"_ _2\"></span>edra<span class=\"_ _2\"></span>gen waren la<span class=\"_ _2\"></span>ger da<span class=\"_ _2\"></span>n \u20ac 0,<span class=\"_ _0\"></span>1 mi<span class=\"_ _2\"></span>ljoen.T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 33. W<span class=\"_ _0\"></span>inst per aand<span class=\"_ _1a\"></span>eel Gewon<span class=\"_ _2\"></span>e en ver<span class=\"_ _2\"></span>waterde wins<span class=\"_ _2\"></span>t per a<span class=\"_ _2\"></span>ande<span class=\"_ _2\"></span>el2022<span class=\"_ _66\"> </span>2021Gewon<span class=\"_ _2\"></span>e en ver<span class=\"_ _2\"></span>waterd<span class=\"_ _2\"></span>e wins<span class=\"_ _2\"></span>t per a<span class=\"_ _2\"></span>ande<span class=\"_ _2\"></span>el<span class=\"_ _202\"> </span> <span class=\"_ _48\"> </span> Netto<span class=\"_ _2\"></span>resultaat uit voortgezette bedrijfsa<span class=\"_ _2\"></span>ctiviteiten<span class=\"_ _e2\"> </span><span class=\"ls9c ws9a\">(13.2<span class=\"_ _0\"></span>87)<span class=\"_ _83\"> </span><span class=\"ls0 ws0\">(<span class=\"_ _2\"></span>16.<span class=\"_ _2\"></span>526)</span></span>Percen<span class=\"_ _2\"></span>tage van net<span class=\"_ _2\"></span>tores<span class=\"_ _2\"></span>ultaat u<span class=\"_ _2\"></span>it voor<span class=\"_ _6\"></span>tgezet<span class=\"_ _2\"></span>te bedrij<span class=\"_ _2\"></span>fsac<span class=\"_ _2\"></span>tivitei<span class=\"_ _2\"></span>ten toe te rek<span class=\"_ _0\"></span>en<span class=\"_ _2\"></span>en aan de h<span class=\"_ _2\"></span>oud<span class=\"_ _2\"></span>ers 100%<span class=\"_ _90\"> </span>10<span class=\"_ _2\"></span>0%van gewone e<span class=\"_ _2\"></span>n ver<span class=\"_ _2\"></span>waterde aand<span class=\"_ _2\"></span>elenNet<span class=\"_ _2\"></span>toresul<span class=\"_ _2\"></span>taat ui<span class=\"_ _2\"></span>t voor<span class=\"_ _2\"></span>tg<span class=\"_ _2\"></span>ezette be<span class=\"_ _2\"></span>drij<span class=\"_ _2\"></span>fsacti<span class=\"_ _2\"></span>viteiten toe te rekenen aan d<span class=\"_ _2\"></span>e houd<span class=\"_ _2\"></span>ers van gewon<span class=\"_ _2\"></span>e en (<span class=\"_ _2\"></span>13<span class=\"_ _2\"></span>.287<span class=\"_ _2\"></span>)<span class=\"_ _75\"> </span><span class=\"ls5b ws59\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>526)</span>verwater<span class=\"_ _0\"></span>de aandelenGewo<span class=\"_ _2\"></span>gen gem<span class=\"_ _2\"></span>idde<span class=\"_ _2\"></span>ld aanta<span class=\"_ _2\"></span>l uitsta<span class=\"_ _2\"></span>ande g<span class=\"_ _2\"></span>ewone en ver<span class=\"_ _2\"></span>waterde a<span class=\"_ _2\"></span>andel<span class=\"_ _2\"></span>en (in duizend)<span class=\"_ _3f\"> </span><span class=\"ls8a ws88\">3<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.94<span class=\"_ _6\"></span>3<span class=\"_ _6f\"> </span>3<span class=\"_ _2\"></span>5<span class=\"_ _6\"></span>.94<span class=\"_ _2\"></span>3</span>Net<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>resul<span class=\"_ _2\"></span>taat p<span class=\"_ _2\"></span>er aa<span class=\"_ _2\"></span>nde<span class=\"_ _2\"></span>el toe t<span class=\"_ _2\"></span>e rekenen aa<span class=\"_ _2\"></span>n de hou<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>s van gewone e<span class=\"_ _2\"></span>n verwa<span class=\"_ _2\"></span>terd<span class=\"_ _2\"></span>e (<span class=\"_ _1a\"></span>0,3<span class=\"_ _0\"></span>7)<span class=\"_ _123\"> </span><span class=\"ls90 ws8e\">(0,<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>6)</span>aan<span class=\"_ _2\"></span>dele<span class=\"_ _2\"></span>n (in eu<span class=\"_ _2\"></span>ro) uit voor<span class=\"_ _2\"></span>tg<span class=\"_ _2\"></span>ezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>act<span class=\"_ _2\"></span>ivit<span class=\"_ _2\"></span>eitenNet<span class=\"_ _2\"></span>toresul<span class=\"_ _2\"></span>taat ui<span class=\"_ _2\"></span>t stopg<span class=\"_ _2\"></span>ezette be<span class=\"_ _2\"></span>drijf<span class=\"_ _2\"></span>sactiv<span class=\"_ _2\"></span>iteiten toe te rekenen aan de h<span class=\"_ _2\"></span>oud<span class=\"_ _2\"></span>ers van gewon<span class=\"_ _2\"></span>e en (54.459)<span class=\"_ _8d\"> </span><span class=\"ls46 ws44\">(<span class=\"_ _2\"></span>112.712)</span>ver<span class=\"_ _2\"></span>waterde aand<span class=\"_ _2\"></span>elen Gewo<span class=\"_ _2\"></span>gen gem<span class=\"_ _2\"></span>idde<span class=\"_ _2\"></span>ld aanta<span class=\"_ _2\"></span>l uitsta<span class=\"_ _2\"></span>ande g<span class=\"_ _2\"></span>ewone en ver<span class=\"_ _2\"></span>waterde a<span class=\"_ _2\"></span>andel<span class=\"_ _2\"></span>en (in duizend)<span class=\"_ _3f\"> </span><span class=\"ls8a ws88\">3<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.94<span class=\"_ _6\"></span>3<span class=\"_ _6f\"> </span>3<span class=\"_ _2\"></span>5<span class=\"_ _6\"></span>.94<span class=\"_ _2\"></span>3</span>Net<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>resul<span class=\"_ _2\"></span>taat p<span class=\"_ _2\"></span>er aa<span class=\"_ _2\"></span>nde<span class=\"_ _2\"></span>el toe t<span class=\"_ _2\"></span>e rekenen aa<span class=\"_ _2\"></span>n de hou<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>s van gewone e<span class=\"_ _2\"></span>n verwa<span class=\"_ _2\"></span>terd<span class=\"_ _2\"></span>e (1<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>52)<span class=\"_ _190\"> </span><span class=\"ls16 ws16\">(3<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>4)</span>aan<span class=\"_ _2\"></span>dele<span class=\"_ _2\"></span>n (in eu<span class=\"_ _2\"></span>ro) uit sto<span class=\"_ _2\"></span>pgeze<span class=\"_ _2\"></span>tt<span class=\"_ _2\"></span>e bed<span class=\"_ _2\"></span>rijfs<span class=\"_ _2\"></span>act<span class=\"_ _2\"></span>ivite<span class=\"_ _2\"></span>itenNet<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>resul<span class=\"_ _2\"></span>taat p<span class=\"_ _2\"></span>er aa<span class=\"_ _2\"></span>nde<span class=\"_ _2\"></span>el toe t<span class=\"_ _2\"></span>e rekenen aa<span class=\"_ _2\"></span>n de hou<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>s van gewone e<span class=\"_ _2\"></span>n verwa<span class=\"_ _2\"></span>terd<span class=\"_ _2\"></span>e (1,88<span class=\"_ _0\"></span>)<span class=\"_ _198\"> </span><span class=\"ls58 ws56\">(3<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>60)</span>aan<span class=\"_ _2\"></span>dele<span class=\"_ _2\"></span>n (in eu<span class=\"_ _2\"></span>ro) uit voor<span class=\"_ _2\"></span>tg<span class=\"_ _2\"></span>ezet<span class=\"_ _2\"></span>te en s<span class=\"_ _2\"></span>topg<span class=\"_ _2\"></span>ezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijf<span class=\"_ _2\"></span>sac<span class=\"_ _2\"></span>tivi<span class=\"_ _2\"></span>teite<span class=\"_ _2\"></span>nIn overeens<span class=\"_ _2\"></span>temming me<span class=\"_ _2\"></span>t IAS 3<span class=\"_ _0\"></span>3 wo<span class=\"_ _2\"></span>rdt de b<span class=\"_ _2\"></span>asiswinst p<span class=\"_ _2\"></span>er aan<span class=\"_ _2\"></span>deel b<span class=\"_ _2\"></span>erekend do<span class=\"_ _2\"></span>or de n<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>towinst over het jaa<span class=\"_ _2\"></span>r die kan worde<span class=\"_ _2\"></span>n toege<span class=\"_ _2\"></span>rekend aan hou<span class=\"_ _2\"></span>ders van gewo<span class=\"_ _2\"></span>ne aan<span class=\"_ _2\"></span>dele<span class=\"_ _2\"></span>n van de moe<span class=\"_ _2\"></span>derm<span class=\"_ _2\"></span>aatsch<span class=\"_ _2\"></span>appij te del<span class=\"_ _2\"></span>en doo<span class=\"_ _2\"></span>r het gewo<span class=\"_ _2\"></span>gen ge<span class=\"_ _2\"></span>midde<span class=\"_ _2\"></span>lde aa<span class=\"_ _2\"></span>ntal gewone u<span class=\"_ _2\"></span>itstaa<span class=\"_ _2\"></span>nde aan<span class=\"_ _2\"></span>dele<span class=\"_ _2\"></span>n gedu<span class=\"_ _2\"></span>rende h<span class=\"_ _2\"></span>et jaar<span class=\"_ _0\"></span>. Gec<span class=\"_ _2\"></span>orrig<span class=\"_ _2\"></span>eerd<span class=\"_ _2\"></span>e wins<span class=\"_ _2\"></span>t per aa<span class=\"_ _2\"></span>nde<span class=\"_ _2\"></span>elIn het res<span class=\"_ _2\"></span>ultaat van 2022 e<span class=\"_ _2\"></span>n 2021 werden enkele e<span class=\"_ _2\"></span>enmali<span class=\"_ _2\"></span>ge pos<span class=\"_ _2\"></span>ten opge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n die van invlo<span class=\"_ _2\"></span>ed waren op d<span class=\"_ _2\"></span>e bere<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>ening van d<span class=\"_ _2\"></span>e winst p<span class=\"_ _2\"></span>er aan<span class=\"_ _2\"></span>deel. Vanuit mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>ntper<span class=\"_ _2\"></span>spe<span class=\"_ _2\"></span>ctief heb<span class=\"_ _2\"></span>ben we e<span class=\"_ _2\"></span>en ge<span class=\"_ _2\"></span>corri<span class=\"_ _2\"></span>gee<span class=\"_ _2\"></span>rde winst p<span class=\"_ _2\"></span>er aan<span class=\"_ _2\"></span>dee<span class=\"_ _2\"></span>l berekend, waar<span class=\"_ _2\"></span>bij ge<span class=\"_ _2\"></span>en rekening is geh<span class=\"_ _2\"></span>oude<span class=\"_ _2\"></span>n met de im<span class=\"_ _2\"></span>pact van e<span class=\"_ _2\"></span>enmalig<span class=\"_ _2\"></span>e pos<span class=\"_ _2\"></span>ten.2022<span class=\"_ _66\"> </span>20211Gec<span class=\"_ _2\"></span>orrig<span class=\"_ _2\"></span>eerd<span class=\"_ _2\"></span>e wins<span class=\"_ _2\"></span>t per aa<span class=\"_ _2\"></span>nde<span class=\"_ _2\"></span>el Net<span class=\"_ _2\"></span>toresul<span class=\"_ _2\"></span>taat ui<span class=\"_ _2\"></span>t voor<span class=\"_ _2\"></span>tg<span class=\"_ _2\"></span>ezette be<span class=\"_ _2\"></span>drij<span class=\"_ _2\"></span>fsacti<span class=\"_ _2\"></span>viteiten <span class=\"_ _203\"> </span><span class=\"ls57 ws55\">(<span class=\"_ _2\"></span>13<span class=\"_ _2\"></span>.287<span class=\"_ _2\"></span>)<span class=\"_ _75\"> </span><span class=\"ls5b ws59\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>526)</span></span>Normalisatie<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>aanpassingen<span class=\"_ _204\"> </span><span class=\"ls5a ws58\">7.<span class=\"_ _6\"></span>3<span class=\"_ _6\"></span>3<span class=\"_ _6\"></span>0<span class=\"_ _46\"> </span><span class=\"ls63 ws61\">1<span class=\"_ _2\"></span>1.<span class=\"_ _2\"></span>875</span></span>Gec<span class=\"_ _2\"></span>orrig<span class=\"_ _2\"></span>eerd n<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>esult<span class=\"_ _2\"></span>aat ui<span class=\"_ _2\"></span>t voor<span class=\"_ _2\"></span>tgeze<span class=\"_ _2\"></span>tt<span class=\"_ _2\"></span>e bed<span class=\"_ _2\"></span>rijfs<span class=\"_ _2\"></span>act<span class=\"_ _2\"></span>ivite<span class=\"_ _2\"></span>iten<span class=\"_ _205\"> </span><span class=\"ls89 ws87\">(5<span class=\"_ _6\"></span>.95<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>)<span class=\"_ _12c\"> </span><span class=\"lsb4 wsb2\">(4<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>0)</span></span>Percen<span class=\"_ _2\"></span>tage van net<span class=\"_ _2\"></span>tores<span class=\"_ _2\"></span>ultaat u<span class=\"_ _2\"></span>it voor<span class=\"_ _6\"></span>tgezet<span class=\"_ _2\"></span>te bedrij<span class=\"_ _2\"></span>fsac<span class=\"_ _2\"></span>tivitei<span class=\"_ _2\"></span>ten toe te rek<span class=\"_ _0\"></span>en<span class=\"_ _2\"></span>en aan de h<span class=\"_ _2\"></span>oud<span class=\"_ _2\"></span>ers 100%<span class=\"_ _90\"> </span>10<span class=\"_ _2\"></span>0%van gewone e<span class=\"_ _2\"></span>n ver<span class=\"_ _2\"></span>waterde aand<span class=\"_ _2\"></span>elenNet<span class=\"_ _2\"></span>toresul<span class=\"_ _2\"></span>taat ui<span class=\"_ _2\"></span>t voor<span class=\"_ _2\"></span>tg<span class=\"_ _2\"></span>ezette be<span class=\"_ _2\"></span>drij<span class=\"_ _2\"></span>fsacti<span class=\"_ _2\"></span>viteiten toe te rekenen aan d<span class=\"_ _2\"></span>e houd<span class=\"_ _2\"></span>ers van gewon<span class=\"_ _2\"></span>e en (<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>7<span class=\"_ _6\"></span>)<span class=\"_ _6f\"> </span><span class=\"lsb1 wsaf\">(4<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>)</span>verwater<span class=\"_ _0\"></span>de aandelenGewo<span class=\"_ _2\"></span>gen gem<span class=\"_ _2\"></span>idde<span class=\"_ _2\"></span>ld aanta<span class=\"_ _2\"></span>l uitsta<span class=\"_ _2\"></span>ande g<span class=\"_ _2\"></span>ewone en ver<span class=\"_ _2\"></span>waterde a<span class=\"_ _2\"></span>andel<span class=\"_ _2\"></span>en (in duizend)<span class=\"_ _3f\"> </span><span class=\"ls8a ws88\">3<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.94<span class=\"_ _6\"></span>3<span class=\"_ _6f\"> </span>3<span class=\"_ _2\"></span>5<span class=\"_ _6\"></span>.94<span class=\"_ _2\"></span>3</span>Net<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>resul<span class=\"_ _2\"></span>taat p<span class=\"_ _2\"></span>er aa<span class=\"_ _2\"></span>nde<span class=\"_ _2\"></span>el toe t<span class=\"_ _2\"></span>e rekenen aa<span class=\"_ _2\"></span>n de hou<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>s van gewone e<span class=\"_ _2\"></span>n verwa<span class=\"_ _2\"></span>terd<span class=\"_ _2\"></span>e (0,1<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>)<span class=\"_ _145\"> </span>(0<span class=\"_ _2\"></span>,13)aan<span class=\"_ _2\"></span>dele<span class=\"_ _2\"></span>n (in eu<span class=\"_ _2\"></span>ro) uit voor<span class=\"_ _2\"></span>tg<span class=\"_ _2\"></span>ezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>act<span class=\"_ _2\"></span>ivit<span class=\"_ _2\"></span>eitenNet<span class=\"_ _2\"></span>toresul<span class=\"_ _2\"></span>taat ui<span class=\"_ _2\"></span>t stopg<span class=\"_ _2\"></span>ezette be<span class=\"_ _2\"></span>drijf<span class=\"_ _2\"></span>sactiv<span class=\"_ _2\"></span>iteiten <span class=\"_ _206\"> </span><span class=\"ls4f ws4d\">(54.459)<span class=\"_ _8d\"> </span><span class=\"ls46 ws44\">(<span class=\"_ _2\"></span>112.712)</span></span>Normalisatie<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>aanpassingen<span class=\"_ _207\"> </span><span class=\"ls6 ws6\">59<span class=\"_ _24\"></span>.436<span class=\"_ _134\"> </span><span class=\"ls57 ws55\">12<span class=\"_ _2\"></span>5.<span class=\"_ _2\"></span>815</span></span>Gecorrigeerd net<span class=\"_ _2\"></span>toresultaat uit stopgezet<span class=\"_ _2\"></span>te bedrijfsactiviteiten<span class=\"_ _208\"> </span><span class=\"ls89 ws87\">4<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>7<span class=\"_ _6\"></span>7<span class=\"_ _127\"> </span><span class=\"ls63 ws61\">1<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>4</span></span>Gewo<span class=\"_ _2\"></span>gen gem<span class=\"_ _2\"></span>idde<span class=\"_ _2\"></span>ld aanta<span class=\"_ _2\"></span>l uitsta<span class=\"_ _2\"></span>ande g<span class=\"_ _2\"></span>ewone en ver<span class=\"_ _2\"></span>waterde a<span class=\"_ _2\"></span>andel<span class=\"_ _2\"></span>en (in duizend)<span class=\"_ _3f\"> </span><span class=\"ls8a ws88\">3<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.94<span class=\"_ _6\"></span>3<span class=\"_ _6f\"> </span>3<span class=\"_ _2\"></span>5<span class=\"_ _6\"></span>.94<span class=\"_ _2\"></span>3</span>Net<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>resul<span class=\"_ _2\"></span>taat p<span class=\"_ _2\"></span>er aa<span class=\"_ _2\"></span>nde<span class=\"_ _2\"></span>el toe t<span class=\"_ _2\"></span>e rekenen aa<span class=\"_ _2\"></span>n de hou<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>s van gewone e<span class=\"_ _2\"></span>n verwa<span class=\"_ _2\"></span>terd<span class=\"_ _2\"></span>e 0,1<span class=\"_ _2\"></span>4<span class=\"_ _1d3\"> </span><span class=\"ls40 ws3e\">0,3<span class=\"_ _2\"></span>6</span>aan<span class=\"_ _2\"></span>dele<span class=\"_ _2\"></span>n (in eu<span class=\"_ _2\"></span>ro) uit sto<span class=\"_ _2\"></span>pgeze<span class=\"_ _2\"></span>tt<span class=\"_ _2\"></span>e bed<span class=\"_ _2\"></span>rijfs<span class=\"_ _2\"></span>act<span class=\"_ _2\"></span>ivite<span class=\"_ _2\"></span>itenNet<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>resul<span class=\"_ _2\"></span>taat p<span class=\"_ _2\"></span>er aa<span class=\"_ _2\"></span>nde<span class=\"_ _2\"></span>el toe t<span class=\"_ _2\"></span>e rekenen aa<span class=\"_ _2\"></span>n de hou<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>s van gewone e<span class=\"_ _2\"></span>n verwa<span class=\"_ _2\"></span>terd<span class=\"_ _2\"></span>e (0,03)<span class=\"_ _145\"> </span>0,24aan<span class=\"_ _2\"></span>dele<span class=\"_ _2\"></span>n (in eu<span class=\"_ _2\"></span>ro) uit voor<span class=\"_ _2\"></span>tg<span class=\"_ _2\"></span>ezet<span class=\"_ _2\"></span>te en s<span class=\"_ _2\"></span>topg<span class=\"_ _2\"></span>ezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijf<span class=\"_ _2\"></span>sac<span class=\"_ _2\"></span>tivi<span class=\"_ _2\"></span>teite<span class=\"_ _2\"></span>n1 Zie Toeli<span class=\"_ _2\"></span>cht<span class=\"_ _2\"></span>ing 1<span class=\"_ _2\"></span>.25 vo<span class=\"_ _2\"></span>or e<span class=\"_ _2\"></span>en ove<span class=\"_ _2\"></span>rz<span class=\"_ _2\"></span>icht v<span class=\"_ _2\"></span>an de n<span class=\"_ _2\"></span>on<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>GAA<span class=\"_ _2\"></span>P-<span class=\"_ _2\"></span>ma<span class=\"_ _2\"></span>atstav<span class=\"_ _2\"></span>en en Toel<span class=\"_ _2\"></span>ich<span class=\"_ _2\"></span>ting 3<span class=\"_ _2\"></span>.Het verl<span class=\"_ _2\"></span>ies voor d<span class=\"_ _2\"></span>e voor<span class=\"_ _2\"></span>tg<span class=\"_ _2\"></span>ezette be<span class=\"_ _2\"></span>drijf<span class=\"_ _2\"></span>sactiv<span class=\"_ _2\"></span>iteiten in 2022 omvat de net<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>elastin<span class=\"_ _2\"></span>gimpac<span class=\"_ _2\"></span>t van de eenm<span class=\"_ _2\"></span>alige ui<span class=\"_ _2\"></span>tgaven van \u20ac 1,4 miljoe<span class=\"_ _2\"></span>n voor integrati<span class=\"_ _2\"></span>e en hers<span class=\"_ _2\"></span>tructure<span class=\"_ _2\"></span>ring (zie T<span class=\"_ _24\"></span>o<span class=\"_ _2\"></span>elich<span class=\"_ _2\"></span>ting 9) en de eenm<span class=\"_ _2\"></span>alige b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingef<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>cten die \u20ac 6,2 miljo<span class=\"_ _2\"></span>en b<span class=\"_ _2\"></span>edrag<span class=\"_ _2\"></span>en (zie T<span class=\"_ _24\"></span>o<span class=\"_ _2\"></span>elichtin<span class=\"_ _2\"></span>g 11)<span class=\"_ _0\"></span>. Zonde<span class=\"_ _2\"></span>r derg<span class=\"_ _2\"></span>elijke geb<span class=\"_ _2\"></span>eur<span class=\"_ _2\"></span>teniss<span class=\"_ _2\"></span>en zou het ge<span class=\"_ _2\"></span>norma<span class=\"_ _2\"></span>liseerd<span class=\"_ _2\"></span>e verlies vo<span class=\"_ _2\"></span>or de per<span class=\"_ _2\"></span>iode \u20ac 6<span class=\"_ _2\"></span>,0 miljoen h<span class=\"_ _2\"></span>ebb<span class=\"_ _2\"></span>en be<span class=\"_ _2\"></span>drage<span class=\"_ _2\"></span>n. T<span class=\"_ _24\"></span>e<span class=\"_ _2\"></span>r vergelijk<span class=\"_ _2\"></span>ing: de voor<span class=\"_ _6\"></span>tgezet<span class=\"_ _2\"></span>te winst voor 2021 omvat een e<span class=\"_ _2\"></span>enmali<span class=\"_ _2\"></span>ge uitgave na b<span class=\"_ _2\"></span>elastin<span class=\"_ _2\"></span>g van \u20ac 6,0 miljoe<span class=\"_ _2\"></span>n en een<span class=\"_ _2\"></span>malige bel<span class=\"_ _2\"></span>astinge<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>fecten van \u20ac 7<span class=\"_ _0\"></span>,4 miljoe<span class=\"_ _2\"></span>n (zie T<span class=\"_ _24\"></span>oeli<span class=\"_ _2\"></span>chting 11), wat resul<span class=\"_ _2\"></span>teer<span class=\"_ _2\"></span>t in ee<span class=\"_ _2\"></span>n geno<span class=\"_ _2\"></span>rmalise<span class=\"_ _2\"></span>erd verlie<span class=\"_ _2\"></span>s van \u20ac 4,7 miljoen.  Het ho<span class=\"_ _2\"></span>ge no<span class=\"_ _2\"></span>rmalisa<span class=\"_ _2\"></span>tiebe<span class=\"_ _2\"></span>drag voor s<span class=\"_ _2\"></span>topgezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten word<span class=\"_ _2\"></span>t voorna<span class=\"_ _2\"></span>melijk ver<span class=\"_ _2\"></span>klaard d<span class=\"_ _2\"></span>oor de verplic<span class=\"_ _2\"></span>hte recyclerin<span class=\"_ _2\"></span>g van valutao<span class=\"_ _2\"></span>mzettin<span class=\"_ _2\"></span>gsaan<span class=\"_ _2\"></span>passin<span class=\"_ _2\"></span>gen (C<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>A<span class=\"_ _1a\"></span>) van de stopg<span class=\"_ _2\"></span>ezette be<span class=\"_ _2\"></span>drij<span class=\"_ _2\"></span>fsacti<span class=\"_ _2\"></span>viteiten o<span class=\"_ _2\"></span>p het mome<span class=\"_ _2\"></span>nt van het verli<span class=\"_ _2\"></span>es van zegge<span class=\"_ _2\"></span>nscha<span class=\"_ _2\"></span>p, die worden gerecycl<span class=\"_ _2\"></span>eerd v<span class=\"_ _2\"></span>ia de wins<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>verliesre<span class=\"_ _2\"></span>kening (\u20ac 56,5 miljoe<span class=\"_ _2\"></span>n of \u20ac 1,57 pe<span class=\"_ _2\"></span>r aand<span class=\"_ _2\"></span>eel).De gro<span class=\"_ _2\"></span>ep of een re<span class=\"_ _2\"></span>chtstree<span class=\"_ _2\"></span>kse dochteron<span class=\"_ _2\"></span>dern<span class=\"_ _2\"></span>eming of een p<span class=\"_ _2\"></span>erso<span class=\"_ _2\"></span>on, han<span class=\"_ _2\"></span>dele<span class=\"_ _2\"></span>nd in eig<span class=\"_ _2\"></span>en naam m<span class=\"_ _2\"></span>aar voor rekening van de venno<span class=\"_ _2\"></span>otschap, he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t ge<span class=\"_ _2\"></span>en aan<span class=\"_ _2\"></span>dele<span class=\"_ _2\"></span>n van de vennoot<span class=\"_ _1a\"></span>schap v<span class=\"_ _1a\"></span>er<span class=\"_ _2\"></span>worven.  T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 34. Divi<span class=\"_ _0\"></span>dend per aandeelOmd<span class=\"_ _2\"></span>at we ons blij<span class=\"_ _2\"></span>ven richten op s<span class=\"_ _2\"></span>chuld<span class=\"_ _2\"></span>afbou<span class=\"_ _2\"></span>w en verdere investering<span class=\"_ _2\"></span>en in de ac<span class=\"_ _2\"></span>tivitei<span class=\"_ _2\"></span>ten, zal de Raad van Be<span class=\"_ _2\"></span>stuur gee<span class=\"_ _2\"></span>n divid<span class=\"_ _2\"></span>end voor h<span class=\"_ _2\"></span>et jaar voo<span class=\"_ _2\"></span>rstelle<span class=\"_ _2\"></span>n.T<span class=\"_ _1\"></span>o<span class=\"_ _2\"></span>elicht<span class=\"_ _0\"></span>ing 35. V<span class=\"_ _0\"></span>erbin<span class=\"_ _0\"></span>teniss<span class=\"_ _1a\"></span>enEnergieOnze vaste prijsa<span class=\"_ _2\"></span>fspraken voor el<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>tric<span class=\"_ _2\"></span>iteit en g<span class=\"_ _2\"></span>as, voor levering<span class=\"_ _2\"></span>en in 2023 en 202<span class=\"_ _0\"></span>4, zijn g<span class=\"_ _2\"></span>elijk aan \u20ac 5<span class=\"_ _2\"></span>,2 miljo<span class=\"_ _2\"></span>en pe<span class=\"_ _2\"></span>r 31 decem<span class=\"_ _2\"></span>ber 2022 voo<span class=\"_ _2\"></span>r de voor<span class=\"_ _6\"></span>tgezette be<span class=\"_ _2\"></span>drij<span class=\"_ _2\"></span>fsac<span class=\"_ _2\"></span>tiviteiten, in vergeli<span class=\"_ _2\"></span>jking m<span class=\"_ _2\"></span>et een b<span class=\"_ _2\"></span>edrag van \u20ac 3,<span class=\"_ _2\"></span>2 miljoe<span class=\"_ _2\"></span>n per 31 decem<span class=\"_ _2\"></span>ber 2021. Kapitaaluitga<span class=\"_ _0\"></span>venPer 31 dece<span class=\"_ _2\"></span>mber 2022 zijn o<span class=\"_ _2\"></span>nze uitstaa<span class=\"_ _2\"></span>nde kapita<span class=\"_ _2\"></span>alverbi<span class=\"_ _2\"></span>ntenissen voo<span class=\"_ _2\"></span>r de voor<span class=\"_ _6\"></span>tgezette be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten go<span class=\"_ _2\"></span>ed voor \u20ac 2,<span class=\"_ _2\"></span>5 miljoe<span class=\"_ _2\"></span>n, tegenover \u20ac 5,2 miljo<span class=\"_ _2\"></span>en p<span class=\"_ _2\"></span>er 31 dece<span class=\"_ _2\"></span>mber 2021.  T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 36. Li<span class=\"_ _0\"></span>jst va<span class=\"_ _0\"></span>n geconsoli<span class=\"_ _0\"></span>deerde onde<span class=\"_ _0\"></span>rneminge<span class=\"_ _1a\"></span>nDe do<span class=\"_ _2\"></span>chterond<span class=\"_ _2\"></span>ernem<span class=\"_ _2\"></span>ingen e<span class=\"_ _2\"></span>n gezame<span class=\"_ _2\"></span>nlijk ge<span class=\"_ _2\"></span>controle<span class=\"_ _2\"></span>erde e<span class=\"_ _2\"></span>ntiteiten van Belys<span class=\"_ _2\"></span>se Group NV<span class=\"_ _0\"></span>, het pa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ticipa<span class=\"_ _2\"></span>tiepe<span class=\"_ _2\"></span>rcenta<span class=\"_ _2\"></span>ge van de groep e<span class=\"_ _2\"></span>n het con<span class=\"_ _2\"></span>trolep<span class=\"_ _2\"></span>ercen<span class=\"_ _2\"></span>tage van de gro<span class=\"_ _2\"></span>ep van de ac<span class=\"_ _2\"></span>tieve ondern<span class=\"_ _2\"></span>eming<span class=\"_ _2\"></span>en worde<span class=\"_ _2\"></span>n hierond<span class=\"_ _2\"></span>er voorg<span class=\"_ _2\"></span>esteld.  2022<span class=\"_ _c3\"> </span>2021% part<span class=\"_ _2\"></span>icipatie<span class=\"_ _160\"> </span><span class=\"ls0 ws0\">% c<span class=\"_ _2\"></span>ont<span class=\"_ _2\"></span>role<span class=\"_ _88\"> </span></span>% par<span class=\"_ _2\"></span>ticipatie<span class=\"_ _88\"> </span><span class=\"ls0 ws0\">% cont<span class=\"_ _2\"></span>rol<span class=\"_ _2\"></span>e</span>V<span class=\"_ _0\"></span>oor<span class=\"_ _2\"></span>tgezette bedrijfsa<span class=\"_ _2\"></span>ctiviteitenBelgi\u00eb<span class=\"_ _209\"> </span><span class=\"ff42 ls0 ws0\"> <span class=\"_ _116\"> </span> <span class=\"_ _116\"> </span> <span class=\"_ _116\"> </span> </span>Belyss<span class=\"_ _2\"></span>e NV 1<span class=\"_ _20a\"> </span><span class=\"ls4e ws4c\">100%<span class=\"_ _a8\"> </span>1<span class=\"_ _2\"></span>00%<span class=\"_ _a8\"> </span>10<span class=\"_ _2\"></span>0%<span class=\"_ _a8\"> </span>100%</span>IT<span class=\"_ _0\"></span>C C<span class=\"_ _2\"></span>o BV (<span class=\"_ _0\"></span>op<span class=\"_ _2\"></span>geri<span class=\"_ _2\"></span>cht in 2022)<span class=\"_ _12\"> </span><span class=\"ls4e ws4c\">100%<span class=\"_ _164\"> </span>100%<span class=\"_ _1b5\"> </span>0%<span class=\"_ _109\"> </span>0%</span>Mod<span class=\"_ _2\"></span>ulyss NV<span class=\"_ _20b\"> </span><span class=\"ls4e ws4c\">100%<span class=\"_ _a8\"> </span>1<span class=\"_ _2\"></span>00%<span class=\"_ _a8\"> </span>10<span class=\"_ _2\"></span>0%<span class=\"_ _a8\"> </span>100%</span>Balfid BV (geliquid<span class=\"_ _2\"></span>eerd in 2021)<span class=\"_ _12\"> </span><span class=\"ls4e ws4c\">0%<span class=\"_ _109\"> </span>0%<span class=\"_ _109\"> </span>0%<span class=\"_ _109\"> </span>0%</span>Luxe<span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>bu<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>g<span class=\"_ _20c\"> </span><span class=\"ff42 ls0 ws0\"> <span class=\"_ _116\"> </span> <span class=\"_ _116\"> </span> <span class=\"_ _116\"> </span> </span>LSF9 Belysse Iss<span class=\"_ _2\"></span>uer S.\u00e0 r<span class=\"_ _0\"></span>.l. <span class=\"_ _1d4\"> </span><span class=\"ls4e ws4c\">10<span class=\"_ _2\"></span>0%<span class=\"_ _a8\"> </span>100%<span class=\"_ _164\"> </span>100%<span class=\"_ _a8\"> </span>100%</span>Balfin S<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>vic<span class=\"_ _2\"></span>es S.\u00e0 r<span class=\"_ _0\"></span>.l. (geliqui<span class=\"_ _2\"></span>deerd in 2022)<span class=\"_ _116\"> </span><span class=\"ls4e ws4c\">0%<span class=\"_ _109\"> </span>0%<span class=\"_ _19e\"> </span>100%<span class=\"_ _a8\"> </span>1<span class=\"_ _2\"></span>00%</span>LSF9 Belysse Luxemb<span class=\"_ _2\"></span>ourg S.\u00e0 r<span class=\"_ _0\"></span>.l. <span class=\"_ _3e\"> </span><span class=\"ls4e ws4c\">100%<span class=\"_ _a8\"> </span>100%<span class=\"_ _164\"> </span>100%<span class=\"_ _a8\"> </span>100%</span>LSF9 Belysse Investm<span class=\"_ _2\"></span>ent S.\u00e0 r<span class=\"_ _0\"></span>.l.<span class=\"_ _23\"> </span><span class=\"ls4e ws4c\">100%<span class=\"_ _a8\"> </span>100%<span class=\"_ _164\"> </span>100%<span class=\"_ _a8\"> </span>100%</span>V<span class=\"_ _0\"></span>erenigde Staten<span class=\"_ _fe\"> </span><span class=\"ff42 ls0 ws0\"> <span class=\"_ _1fa\"> </span> <span class=\"_ _116\"> </span> <span class=\"_ _116\"> </span> </span>LSF9 Renaissanc<span class=\"_ _2\"></span>e Hol<span class=\"_ _2\"></span>dings LLC<span class=\"_ _5c\"> </span><span class=\"ls4e ws4c\">100%<span class=\"_ _a8\"> </span>1<span class=\"_ _2\"></span>00%<span class=\"_ _a8\"> </span>10<span class=\"_ _2\"></span>0%<span class=\"_ _a8\"> </span>100%</span>LSF9 Renaissanc<span class=\"_ _2\"></span>e Acquisi<span class=\"_ _2\"></span>tions LL<span class=\"_ _0\"></span>C<span class=\"_ _20d\"> </span><span class=\"ls4e ws4c\">100%<span class=\"_ _a8\"> </span>1<span class=\"_ _2\"></span>00%<span class=\"_ _a8\"> </span>10<span class=\"_ _2\"></span>0%<span class=\"_ _a8\"> </span>100%</span>BPS Parent, Inc.<span class=\"_ _20e\"> </span><span class=\"ls4e ws4c\">100%<span class=\"_ _a8\"> </span>1<span class=\"_ _2\"></span>00%<span class=\"_ _a8\"> </span>10<span class=\"_ _2\"></span>0%<span class=\"_ _a8\"> </span>100%</span>Bentley Prin<span class=\"_ _2\"></span>ce S<span class=\"_ _2\"></span>treet Hol<span class=\"_ _2\"></span>dings, I<span class=\"_ _2\"></span>nc.<span class=\"_ _20f\"> </span><span class=\"ls4e ws4c\">100%<span class=\"_ _a8\"> </span>1<span class=\"_ _2\"></span>00%<span class=\"_ _a8\"> </span>10<span class=\"_ _2\"></span>0%<span class=\"_ _a8\"> </span>100%</span>Bentley Mil<span class=\"_ _2\"></span>ls, Inc.<span class=\"_ _14d\"> </span><span class=\"ls4e ws4c\">10<span class=\"_ _2\"></span>0%<span class=\"_ _a8\"> </span>100%<span class=\"_ _164\"> </span>100%<span class=\"_ _a8\"> </span>100%</span>Prince S<span class=\"_ _2\"></span>treet, In<span class=\"_ _2\"></span>c.<span class=\"_ _1b3\"> </span><span class=\"ls4e ws4c\">10<span class=\"_ _2\"></span>0%<span class=\"_ _a8\"> </span>100%<span class=\"_ _164\"> </span>100%<span class=\"_ _a8\"> </span>100%</span>V<span class=\"_ _0\"></span>erenigd Koninkrijk<span class=\"_ _1e1\"> </span><span class=\"ff42 ls0 ws0\"> <span class=\"_ _116\"> </span> <span class=\"_ _116\"> </span> <span class=\"_ _1fa\"> </span> </span>Mod<span class=\"_ _2\"></span>ulyss UK (opg<span class=\"_ _2\"></span>ericht i<span class=\"_ _2\"></span>n 2022<span class=\"_ _0\"></span>)<span class=\"_ _53\"> </span><span class=\"ls4e ws4c\">100%<span class=\"_ _164\"> </span>100%<span class=\"_ _1b5\"> </span>0%<span class=\"_ _109\"> </span>0%</span>Stopgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenBelgi\u00eb<span class=\"_ _209\"> </span><span class=\"ff42 ls0 ws0\"> <span class=\"_ _116\"> </span> <span class=\"_ _116\"> </span> <span class=\"_ _116\"> </span> </span>Balta I<span class=\"_ _2\"></span>ndustri<span class=\"_ _2\"></span>es NV<span class=\"_ _1b8\"> </span><span class=\"ls4e ws4c\">0%<span class=\"_ _109\"> </span>0%<span class=\"_ _1b5\"> </span>100%<span class=\"_ _a8\"> </span>1<span class=\"_ _2\"></span>00%</span>Balta O<span class=\"_ _2\"></span>ude<span class=\"_ _2\"></span>naarde NV<span class=\"_ _a\"> </span><span class=\"ls4e ws4c\">0%<span class=\"_ _109\"> </span>0%<span class=\"_ _49\"> </span><span class=\"ls5d ws5b\">95%<span class=\"_ _118\"> </span></span>1<span class=\"_ _2\"></span>00%</span>T<span class=\"_ _24\"></span>urkije<span class=\"_ _1b0\"> </span><span class=\"ff42 ls0 ws0\"> <span class=\"_ _1fa\"> </span> <span class=\"_ _116\"> </span> <span class=\"_ _116\"> </span> </span>Balta O<span class=\"_ _2\"></span>rient T<span class=\"_ _0\"></span>ekstil Sanayi Ve Ticaret A<span class=\"_ _2\"></span>.S.<span class=\"_ _68\"> </span><span class=\"ls4e ws4c\">0%<span class=\"_ _109\"> </span>0%<span class=\"_ _1b5\"> </span>10<span class=\"_ _2\"></span>0%<span class=\"_ _a8\"> </span>100%</span>Balta Fl<span class=\"_ _2\"></span>oorcoveri<span class=\"_ _2\"></span>ng Y<span class=\"_ _0\"></span>er D\u00f6s<span class=\"_ _2\"></span>, emel<span class=\"_ _2\"></span>eri San.v<span class=\"_ _0\"></span>e T<span class=\"_ _2\"></span>ic A<span class=\"_ _2\"></span>.S.<span class=\"_ _72\"> </span><span class=\"ls4e ws4c\">0%<span class=\"_ _109\"> </span>0%<span class=\"_ _19e\"> </span>100%<span class=\"_ _a8\"> </span>10<span class=\"_ _2\"></span>0%</span>V<span class=\"_ _0\"></span>erenigde Staten<span class=\"_ _fe\"> </span><span class=\"ff42 ls0 ws0\"> <span class=\"_ _1fa\"> </span> <span class=\"_ _116\"> </span> <span class=\"_ _116\"> </span> </span>Balta USA, I<span class=\"_ _2\"></span>nc.<span class=\"_ _4c\"> </span><span class=\"ls4e ws4c\">0%<span class=\"_ _109\"> </span>0%<span class=\"_ _19e\"> </span>100%<span class=\"_ _a8\"> </span>1<span class=\"_ _2\"></span>00%</span>V<span class=\"_ _0\"></span>erenigd Koninkrijk<span class=\"_ _1e1\"> </span><span class=\"ff42 ls0 ws0\"> <span class=\"_ _116\"> </span> <span class=\"_ _116\"> </span> <span class=\"_ _1fa\"> </span> </span>Balta Fl<span class=\"_ _2\"></span>oorcoveri<span class=\"_ _2\"></span>ng UK<span class=\"_ _210\"> </span><span class=\"ls4e ws4c\">0%<span class=\"_ _109\"> </span>0%<span class=\"_ _1b5\"> </span>10<span class=\"_ _2\"></span>0%<span class=\"_ _a8\"> </span>100%</span>Mo<span class=\"_ _2\"></span>dul<span class=\"_ _2\"></span>yss U<span class=\"_ _2\"></span>K, me<span class=\"_ _2\"></span>t ond<span class=\"_ _2\"></span>ern<span class=\"_ _2\"></span>emi<span class=\"_ _2\"></span>ngs<span class=\"_ _2\"></span>reg<span class=\"_ _2\"></span>istr<span class=\"_ _2\"></span>atie<span class=\"_ _2\"></span>numm<span class=\"_ _2\"></span>er 13<span class=\"_ _2\"></span>846<span class=\"_ _2\"></span>07<span class=\"_ _1a\"></span>4, e<span class=\"_ _2\"></span>en do<span class=\"_ _2\"></span>chte<span class=\"_ _2\"></span>ron<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>ne<span class=\"_ _2\"></span>min<span class=\"_ _2\"></span>g van on<span class=\"_ _2\"></span>ze ond<span class=\"_ _2\"></span>ern<span class=\"_ _2\"></span>emi<span class=\"_ _2\"></span>ng, p<span class=\"_ _2\"></span>rofi<span class=\"_ _2\"></span>tee<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t van d<span class=\"_ _2\"></span>e audi<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>vri<span class=\"_ _2\"></span>jste<span class=\"_ _2\"></span>llin<span class=\"_ _2\"></span>g in ov<span class=\"_ _2\"></span>ere<span class=\"_ _2\"></span>ens<span class=\"_ _2\"></span>temm<span class=\"_ _2\"></span>ing m<span class=\"_ _2\"></span>et se<span class=\"_ _2\"></span>ctie 479A va<span class=\"_ _2\"></span>n The Co<span class=\"_ _2\"></span>mpa<span class=\"_ _2\"></span>nie<span class=\"_ _2\"></span>s Act 20<span class=\"_ _2\"></span>06 va<span class=\"_ _2\"></span>n het VK e<span class=\"_ _2\"></span>n is da<span class=\"_ _2\"></span>ard<span class=\"_ _2\"></span>oor v<span class=\"_ _2\"></span>rij<span class=\"_ _2\"></span>ge<span class=\"_ _2\"></span>stel<span class=\"_ _2\"></span>d van de v<span class=\"_ _2\"></span>ere<span class=\"_ _2\"></span>iste va<span class=\"_ _2\"></span>n deze wet<span class=\"_ _2\"></span>. T<span class=\"ls0\">oelic<span class=\"_ _0\"></span>hting 3<span class=\"_ _0\"></span><span class=\"lsd2\">7<span class=\"ls0\">. T<span class=\"_ _1\"></span>ran<span class=\"_ _0\"></span>sacties me<span class=\"_ _0\"></span>t </span></span></span>verbonden<span class=\"ws4f\"> </span>par<span class=\"_ _2\"></span>tij<span class=\"_ _1a\"></span>enDe venn<span class=\"_ _2\"></span>oors<span class=\"_ _2\"></span>chap kan in he<span class=\"_ _2\"></span>t kader van de g<span class=\"_ _2\"></span>ewone be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>uitoefenin<span class=\"_ _2\"></span>g transacti<span class=\"_ _2\"></span>es aang<span class=\"_ _2\"></span>aan met h<span class=\"_ _2\"></span>aar aand<span class=\"_ _2\"></span>eelho<span class=\"_ _2\"></span>uder<span class=\"_ _2\"></span>s en ande<span class=\"_ _2\"></span>re entiteiten di<span class=\"_ _2\"></span>e in het bezi<span class=\"_ _2\"></span>t zijn van haar aan<span class=\"_ _2\"></span>dee<span class=\"_ _2\"></span>lhoud<span class=\"_ _2\"></span>ers. D<span class=\"_ _2\"></span>eze transacties omvat<span class=\"_ _2\"></span>ten ond<span class=\"_ _2\"></span>er meer<span class=\"wscf\"> </span>financieringso<span class=\"_ _1a\"></span>vereenk<span class=\"_ _0\"></span>omsten<span class=\"wscf\"> </span>en<span class=\"wsd0\"> </span>pr<span class=\"_ _0\"></span>ofessionele,<span class=\"ws89\"> </span>advi<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>-, consul<span class=\"_ _2\"></span>tancy- e<span class=\"_ _2\"></span>n ande<span class=\"_ _2\"></span>re zakelijke diensten. In 2018 werd een overe<span class=\"_ _2\"></span>enkomst getekend met e<span class=\"_ _2\"></span>en verb<span class=\"_ _2\"></span>onde<span class=\"_ _2\"></span>n par<span class=\"_ _2\"></span>tij van d<span class=\"_ _2\"></span>e hoofdaa<span class=\"_ _2\"></span>ndee<span class=\"_ _2\"></span>lhoud<span class=\"_ _2\"></span>er<span class=\"_ _0\"></span>, waar<span class=\"_ _2\"></span>van de im<span class=\"_ _2\"></span>pact o<span class=\"_ _2\"></span>p de financ<span class=\"_ _2\"></span>i\u00eble res<span class=\"_ _2\"></span>ultaten van 2021 en 2022 be<span class=\"_ _2\"></span>per<span class=\"_ _2\"></span>k<span class=\"_ _2\"></span>t is.De venn<span class=\"_ _2\"></span>oors<span class=\"_ _2\"></span>chap he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t in he<span class=\"_ _2\"></span>t kader van ha<span class=\"_ _2\"></span>ar be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>uitoefenin<span class=\"_ _2\"></span>g overeenkomsten ge<span class=\"_ _2\"></span>sloten met e<span class=\"_ _2\"></span>en aantal van ha<span class=\"_ _2\"></span>ar doc<span class=\"_ _2\"></span>hteronder<span class=\"_ _2\"></span>nemin<span class=\"_ _2\"></span>gen en ver<span class=\"_ _2\"></span>bond<span class=\"_ _2\"></span>en onde<span class=\"_ _2\"></span>rnemi<span class=\"_ _2\"></span>ngen. D<span class=\"_ _2\"></span>eze overeenkomsten hebb<span class=\"_ _2\"></span>en b<span class=\"_ _2\"></span>etrekki<span class=\"_ _2\"></span>ng op pro<span class=\"_ _2\"></span>ductie, verkooptran<span class=\"_ _2\"></span>sactie<span class=\"_ _2\"></span>s, diens<span class=\"_ _2\"></span>tve<span class=\"_ _2\"></span>rlenin<span class=\"_ _2\"></span>g en financieringso<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>omsten<span class=\"wscf\"> </span>en<span class=\"wscf\"> </span>werden<span class=\"wscf\"> </span>t<span class=\"_ _0\"></span>egen<span class=\"wscf\"> </span>mark<span class=\"_ _2\"></span>tprijzen<span class=\"ws89\"> </span>gesl<span class=\"_ _2\"></span>oten. <span class=\"lsd3\">T</span>ransac<span class=\"_ _2\"></span>ties tusse<span class=\"_ _2\"></span>n de venno<span class=\"_ _2\"></span>orsch<span class=\"_ _2\"></span>ap en haa<span class=\"_ _2\"></span>r doc<span class=\"_ _2\"></span>hteronder<span class=\"_ _2\"></span>nemin<span class=\"_ _2\"></span>gen, die ver<span class=\"_ _2\"></span>bond<span class=\"_ _2\"></span>en par<span class=\"_ _6\"></span>tijen zijn, zijn ge\u00eb<span class=\"_ _2\"></span>liminee<span class=\"_ _2\"></span>rd in de co<span class=\"_ _2\"></span>nsolida<span class=\"_ _2\"></span>tie en worde<span class=\"_ _2\"></span>n derha<span class=\"_ _2\"></span>lve niet beh<span class=\"_ _2\"></span>andel<span class=\"_ _2\"></span>d in deze <span class=\"lsd4\">T</span>oelichtin<span class=\"_ _2\"></span>g.  V<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>rgo<span class=\"_ _2\"></span>edin<span class=\"_ _2\"></span>g aan ma<span class=\"_ _2\"></span>nage<span class=\"_ _2\"></span>rs op sl<span class=\"_ _2\"></span>eute<span class=\"_ _2\"></span>lpos<span class=\"_ _2\"></span>itiesHet management op sleutelposities betekent het Managementcomit\u00e9<span class=\"ff5f lsd5\"> </span>van de groep dat bestaat uit personen die de b<span class=\"_ _2\"></span>evoeg<span class=\"_ _2\"></span>dheid h<span class=\"_ _2\"></span>ebb<span class=\"_ _2\"></span>en en verant<span class=\"_ _2\"></span>woo<span class=\"_ _2\"></span>rdelijk zijn vo<span class=\"_ _2\"></span>or het pl<span class=\"_ _2\"></span>annen, s<span class=\"_ _2\"></span>turen en co<span class=\"_ _2\"></span>ntrolere<span class=\"_ _2\"></span>n van de activ<span class=\"_ _2\"></span>iteiten van de groe<span class=\"_ _2\"></span>p. De vergo<span class=\"_ _2\"></span>eding vo<span class=\"_ _2\"></span>or mana<span class=\"_ _2\"></span>gers o<span class=\"_ _2\"></span>p sleu<span class=\"_ _2\"></span>telposi<span class=\"_ _2\"></span>ties omvat alle vaste en variab<span class=\"_ _2\"></span>ele b<span class=\"_ _2\"></span>ezoldigin<span class=\"_ _2\"></span>gen en an<span class=\"_ _2\"></span>dere voorde<span class=\"_ _2\"></span>len die vo<span class=\"_ _2\"></span>orges<span class=\"_ _2\"></span>teld worden in over<span class=\"_ _2\"></span>ige kosten en lang<span class=\"_ _2\"></span>etermijn<span class=\"_ _2\"></span>-p<span class=\"_ _2\"></span>erso<span class=\"_ _2\"></span>nee<span class=\"_ _2\"></span>lsbel<span class=\"_ _2\"></span>oning<span class=\"_ _2\"></span>en die b<span class=\"_ _2\"></span>eschreven s<span class=\"_ _2\"></span>taan in integratie<span class=\"_ _2\"></span>- en h<span class=\"_ _2\"></span>erstr<span class=\"_ _2\"></span>ucturerin<span class=\"_ _2\"></span>gskosten.   V<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>rgo<span class=\"_ _2\"></span>edin<span class=\"_ _2\"></span>g aan ma<span class=\"_ _2\"></span>nage<span class=\"_ _2\"></span>rs op sleutelposities(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _23\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _8d\"> </span>2021</span>T<span class=\"_ _0\"></span>otaal ver<span class=\"_ _2\"></span>goe<span class=\"_ _2\"></span>ding<span class=\"_ _2\"></span>en aan m<span class=\"_ _2\"></span>anag<span class=\"_ _2\"></span>ers 3<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>72<span class=\"_ _e\"> </span><span class=\"ls5e ws5c\">3.445</span>op sleutelpositiesPersoneelsbeloningen op<span class=\"_ _0\"></span> kor<span class=\"_ _2\"></span>te<span class=\"_ _0\"></span> termijn<span class=\"_ _8a\"> </span><span class=\"ls56 ws54\">3.5<span class=\"_ _2\"></span>69<span class=\"_ _88\"> </span><span class=\"ls76 ws74\">3.229</span></span>V<span class=\"_ _0\"></span>erg<span class=\"_ _2\"></span>oed<span class=\"_ _2\"></span>ingen Raa<span class=\"_ _2\"></span>d van Bestu<span class=\"_ _2\"></span>ur<span class=\"_ _7a\"> </span><span class=\"ls4f ws4d\">16<span class=\"_ _2\"></span>0<span class=\"_ _123\"> </span><span class=\"ls81 ws7f\">1<span class=\"_ _2\"></span>70</span></span>Ontslagv<span class=\"_ _0\"></span>ergoe<span class=\"_ _2\"></span>dingen<span class=\"_ _211\"> </span><span class=\"ls40 ws3e\">40<span class=\"_ _44\"> </span><span class=\"ls0 ws0\">-</span></span>Op aan<span class=\"_ _2\"></span>dele<span class=\"_ _2\"></span>n gebas<span class=\"_ _2\"></span>eerd<span class=\"_ _2\"></span>e betalin<span class=\"_ _2\"></span>gen<span class=\"_ _67\"> </span>3<span class=\"_ _92\"> </span><span class=\"ls78 ws76\">46</span>T<span class=\"_ _0\"></span>otaal s<span class=\"_ _2\"></span>top<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te -<span class=\"_ _127\"> </span><span class=\"ls63 ws61\">2<span class=\"_ _6\"></span>.16<span class=\"_ _2\"></span>6</span>bedrijfsactiviteitenWe verwijzen n<span class=\"_ _2\"></span>aar het 'Corp<span class=\"_ _2\"></span>orate Governan<span class=\"_ _2\"></span>ce V<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>rsla<span class=\"_ _2\"></span>g<span class=\"_ _0\"></span>' vo<span class=\"_ _2\"></span>or informatie over d<span class=\"_ _2\"></span>e bezoldigi<span class=\"_ _2\"></span>ng van bes<span class=\"_ _2\"></span>tuurder<span class=\"_ _2\"></span>s en le<span class=\"_ _2\"></span>den van het Ma<span class=\"_ _2\"></span>nagem<span class=\"_ _2\"></span>entcomi<span class=\"_ _2\"></span>t\u00e9 van de groep. Er waren geen an<span class=\"_ _2\"></span>dere transa<span class=\"_ _2\"></span>cties m<span class=\"_ _2\"></span>et verbo<span class=\"_ _2\"></span>nden p<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>tijen<span class=\"_ _2\"></span>.T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 38. T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>aal ver<span class=\"_ _0\"></span>goedingen bet<span class=\"_ _0\"></span>aald aan de co<span class=\"_ _0\"></span>mmissa<span class=\"_ _0\"></span>rissen v<span class=\"_ _0\"></span>an de gr<span class=\"_ _0\"></span>oep(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _191\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _86\"> </span>2021</span>Auditgerelateerde<span class=\"_ _1a\"></span> diensten<span class=\"_ _120\"> </span><span class=\"ls51 ws4f\">567<span class=\"_ _7c\"> </span><span class=\"ls4 ws4\">605</span></span>Audit van de gro<span class=\"_ _2\"></span>ep volg<span class=\"_ _2\"></span>ens wet<span class=\"_ _2\"></span>telijke 5<span class=\"_ _2\"></span>67<span class=\"_ _93\"> </span><span class=\"ls4e ws4c\">605</span>verplichting<span class=\"_ _2\"></span>enNiet-auditgerelateerde diensten<span class=\"_ _ca\"> </span><span class=\"ls4d ws4b\">188<span class=\"_ _7d\"> </span><span class=\"ls77 ws75\">349</span></span>Belastingdien<span class=\"_ _0\"></span>s<span class=\"_ _2\"></span>t<span class=\"_ _1a\"></span>en<span class=\"_ _5c\"> </span><span class=\"ls5e ws5c\">44<span class=\"_ _154\"> </span><span class=\"ls8d ws8b\">64</span></span>Overige dien<span class=\"_ _1a\"></span>sten<span class=\"_ _23\"> </span><span class=\"ls58 ws56\">144<span class=\"_ _98\"> </span><span class=\"ls57 ws55\">285</span></span>T<span class=\"_ _0\"></span>otale ver<span class=\"_ _2\"></span>goe<span class=\"_ _2\"></span>ding<span class=\"_ _2\"></span>en be<span class=\"_ _2\"></span>taal<span class=\"_ _2\"></span>d aan de 75<span class=\"_ _2\"></span>5<span class=\"_ _7c\"> </span><span class=\"ls53 ws51\">954</span>com<span class=\"_ _2\"></span>miss<span class=\"_ _2\"></span>aris van de gr<span class=\"_ _2\"></span>oepT<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 39<span class=\"_ _1\"></span>. Sto<span class=\"_ _0\"></span>p<span class=\"_ _2\"></span>ge<span class=\"_ _0\"></span>zette bedrijfsa<span class=\"_ _2\"></span>ctivit<span class=\"_ _0\"></span>ei<span class=\"_ _2\"></span>t<span class=\"_ _1a\"></span>enOp 4 apr<span class=\"_ _2\"></span>il 2022 kondigde Be<span class=\"_ _2\"></span>lysse G<span class=\"_ _2\"></span>roup NV de voltooiin<span class=\"_ _2\"></span>g aan van de verkoop van ha<span class=\"_ _2\"></span>ar activ<span class=\"_ _2\"></span>iteiten inzake karpe<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ten, reside<span class=\"_ _2\"></span>ntieel p<span class=\"_ _2\"></span>olyp<span class=\"_ _2\"></span>ropyle<span class=\"_ _2\"></span>en (PP) en non-<span class=\"_ _2\"></span>woven (de Stopgezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten)<span class=\"_ _0\"></span>, s<span class=\"_ _2\"></span>amen m<span class=\"_ _2\"></span>et het Balta<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>mer<span class=\"_ _2\"></span>k, aan Vic<span class=\"_ _2\"></span>toria PL<span class=\"_ _0\"></span>C (de T<span class=\"_ _24\"></span>rans<span class=\"_ _2\"></span>actie of de Desin<span class=\"_ _0\"></span>vesteri<span class=\"_ _0\"></span>ng)<span class=\"_ _0\"></span>.Het res<span class=\"_ _2\"></span>ultaat o<span class=\"_ _2\"></span>p de transa<span class=\"_ _2\"></span>ctie en het n<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>toresult<span class=\"_ _2\"></span>aat over de pe<span class=\"_ _2\"></span>riod<span class=\"_ _2\"></span>e van drie maa<span class=\"_ _2\"></span>nden ei<span class=\"_ _2\"></span>ndige<span class=\"_ _2\"></span>nd op 31 maar<span class=\"_ _6\"></span>t 2022 voor de a<span class=\"_ _2\"></span>ctivi<span class=\"_ _2\"></span>teiten karpet<span class=\"_ _6\"></span>ten, residenti<span class=\"_ _2\"></span>eel po<span class=\"_ _2\"></span>lyp<span class=\"_ _2\"></span>ropylee<span class=\"_ _2\"></span>n (PP) en non-<span class=\"_ _2\"></span>woven worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in het res<span class=\"_ _2\"></span>ultaat van stopgezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten. Di<span class=\"_ _2\"></span>t omvat<span class=\"_ _2\"></span>te ook de verplic<span class=\"_ _2\"></span>hte recyclerin<span class=\"_ _2\"></span>g van valutao<span class=\"_ _2\"></span>mzettin<span class=\"_ _2\"></span>gsaan<span class=\"_ _2\"></span>passin<span class=\"_ _2\"></span>gen (C<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>A<span class=\"_ _1a\"></span>) van de stopg<span class=\"_ _2\"></span>ezette be<span class=\"_ _2\"></span>drij<span class=\"_ _2\"></span>fsacti<span class=\"_ _2\"></span>viteiten o<span class=\"_ _2\"></span>p het mome<span class=\"_ _2\"></span>nt van het verli<span class=\"_ _2\"></span>es van contro<span class=\"_ _2\"></span>le, die worde<span class=\"_ _2\"></span>n gerecycl<span class=\"_ _2\"></span>eerd v<span class=\"_ _2\"></span>ia de wins<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>verliesre<span class=\"_ _2\"></span>kening (\u20ac 56,5 miljoe<span class=\"_ _2\"></span>n of \u20ac 1,57 pe<span class=\"_ _2\"></span>r aand<span class=\"_ _2\"></span>eel). De volle<span class=\"_ _2\"></span>dige transac<span class=\"_ _2\"></span>tieprijs we<span class=\"_ _2\"></span>rd beta<span class=\"_ _2\"></span>ald. Intercomp<span class=\"_ _2\"></span>any<span class=\"_ _2\"></span>transa<span class=\"_ _2\"></span>cties tuss<span class=\"_ _2\"></span>en de voor<span class=\"_ _6\"></span>tgezet<span class=\"_ _2\"></span>te en de stopg<span class=\"_ _2\"></span>ezette be<span class=\"_ _2\"></span>drijf<span class=\"_ _2\"></span>sactiv<span class=\"_ _2\"></span>iteiten werd<span class=\"_ _2\"></span>en ge\u00eb<span class=\"_ _2\"></span>limine<span class=\"_ _2\"></span>erd. V<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>or de pe<span class=\"_ _2\"></span>riod<span class=\"_ _2\"></span>e V<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>or het j<span class=\"_ _2\"></span>aar Activa en p<span class=\"_ _2\"></span>assi<span class=\"_ _2\"></span>va van de stop<span class=\"_ _2\"></span>geze<span class=\"_ _2\"></span>tt<span class=\"_ _2\"></span>e bedr<span class=\"_ _2\"></span>ijfsa<span class=\"_ _2\"></span>cti<span class=\"_ _2\"></span>vitei<span class=\"_ _2\"></span>tenein<span class=\"_ _2\"></span>dige<span class=\"_ _2\"></span>nd op  ein<span class=\"_ _2\"></span>dige<span class=\"_ _2\"></span>nd op  31 maar<span class=\"_ _2\"></span>t31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _212\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _1a5\"> </span>2021</span>Materi\u00ebl<span class=\"_ _2\"></span>e vaste activa<span class=\"_ _213\"> </span><span class=\"ls6 ws6\">182.2<span class=\"_ _0\"></span>68 <span class=\"_ _164\"> </span><span class=\"ls0 ws0\">17<span class=\"_ _2\"></span>7<span class=\"_ _0\"></span>.448 </span></span>     <span class=\"_ _27\"></span>W<span class=\"_ _0\"></span>aar<span class=\"_ _2\"></span>van re<span class=\"_ _2\"></span>cht-op<span class=\"_ _2\"></span>-<span class=\"_ _6\"></span>gebru<span class=\"_ _2\"></span>ik activa on<span class=\"_ _2\"></span>der IFRS 16 (ex<span class=\"_ _0\"></span>c<span class=\"_ _2\"></span>lusief sal<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>-a<span class=\"_ _2\"></span>nd<span class=\"_ _2\"></span>-le<span class=\"_ _2\"></span>aseb<span class=\"_ _2\"></span>ack) <span class=\"_ _119\"> </span><span class=\"ls8a ws88\">1<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>8<span class=\"_ _6\"></span>5<span class=\"_ _108\"> </span>1<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>5</span>     T<span class=\"_ _24\"></span>e<span class=\"_ _2\"></span>rreine<span class=\"_ _2\"></span>n en geb<span class=\"_ _2\"></span>ouwen <span class=\"_ _13a\"> </span><span class=\"ls46 ws44\">119<span class=\"_ _0\"></span>.217 <span class=\"_ _6d\"> </span><span class=\"ls0 ws0\">119<span class=\"_ _24\"></span>.012 </span></span>     Install<span class=\"_ _2\"></span>aties, ma<span class=\"_ _2\"></span>chine<span class=\"_ _2\"></span>s en uitr<span class=\"_ _2\"></span>usting <span class=\"_ _214\"> </span><span class=\"ls4e ws4c\">59<span class=\"_ _24\"></span>.290 <span class=\"_ _1b1\"> </span><span class=\"ls4c ws4a\">56.604 </span></span>    Overi<span class=\"_ _2\"></span>ge materi\u00eb<span class=\"_ _2\"></span>le vaste activa<span class=\"_ _215\"> </span><span class=\"ls8a ws88\">3<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>762<span class=\"_ _2\"></span> <span class=\"_ _f0\"> </span></span>1.83<span class=\"_ _0\"></span>2 Andere im<span class=\"_ _2\"></span>materi\u00ebl<span class=\"_ _2\"></span>e vaste activa <span class=\"_ _216\"> </span><span class=\"ls75 ws73\">336 <span class=\"_ _100\"> </span></span>- Uitgest<span class=\"_ _0\"></span>elde belastingvorder<span class=\"_ _1a\"></span>ingen<span class=\"_ _217\"> </span><span class=\"ls53 ws51\">2.133 <span class=\"_ _18f\"> </span><span class=\"ls0 ws0\">2<span class=\"_ _0\"></span>.852 </span></span>Hand<span class=\"_ _2\"></span>els<span class=\"_ _2\"></span>- en overige vord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en<span class=\"_ _218\"> </span><span class=\"ls62 ws60\">507<span class=\"_ _2\"></span> <span class=\"_ _81\"> </span><span class=\"ls8a ws88\">1<span class=\"_ _2\"></span>76<span class=\"_ _2\"></span> </span></span>T<span class=\"_ _0\"></span>otaal vas<span class=\"_ _2\"></span>te act<span class=\"_ _2\"></span>iva <span class=\"_ _219\"> </span>185<span class=\"_ _2\"></span>.2<span class=\"_ _2\"></span>43 <span class=\"_ _e0\"> </span><span class=\"ls63 ws61\">18<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>475<span class=\"_ _2\"></span> </span>Vo<span class=\"_ _2\"></span>o<span class=\"_ _6\"></span>r<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>a<span class=\"_ _6\"></span>d<span class=\"_ _2\"></span>e<span class=\"_ _6\"></span>n<span class=\"_ _21a\"> </span><span class=\"ls0 ws0\">116.887 <span class=\"_ _118\"> </span><span class=\"ls8a ws88\">1<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>4<span class=\"_ _6\"></span>.98<span class=\"_ _2\"></span>7<span class=\"_ _6\"></span> <span class=\"_ _0\"></span></span></span>A<span class=\"_ _0\"></span>fgeleide financi\u00eble i<span class=\"_ _0\"></span>nstrumenten<span class=\"_ _216\"> </span><span class=\"ls0 ws0\">9 <span class=\"_ _1d9\"> </span>-</span>Hand<span class=\"_ _2\"></span>els<span class=\"_ _2\"></span>- en overige vord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en<span class=\"_ _21b\"> </span><span class=\"ls51 ws4f\">31.<span class=\"_ _2\"></span>43<span class=\"_ _2\"></span>4 <span class=\"_ _1aa\"> </span><span class=\"ls58 ws56\">30.408<span class=\"_ _2\"></span> </span></span>Belas<span class=\"_ _2\"></span>tingvorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n op kor<span class=\"_ _2\"></span>te termijn<span class=\"_ _d4\"> </span><span class=\"ls75 ws73\">208 <span class=\"_ _82\"> </span>204 </span>Liquide middele<span class=\"_ _2\"></span>n<span class=\"_ _135\"> </span><span class=\"ls4f ws4d\">4.480 <span class=\"_ _5d\"> </span><span class=\"ls4e ws4c\">3.<span class=\"_ _0\"></span>909 </span></span>T<span class=\"_ _0\"></span>otaal vl<span class=\"_ _2\"></span>ot<span class=\"_ _2\"></span>tend<span class=\"_ _2\"></span>e act<span class=\"_ _2\"></span>iva<span class=\"_ _ad\"> </span><span class=\"ls75 ws73\">153<span class=\"_ _2\"></span>.01<span class=\"_ _2\"></span>8 <span class=\"_ _48\"> </span><span class=\"ls92 ws90\">1<span class=\"_ _6\"></span>4<span class=\"_ _2\"></span>9.<span class=\"_ _6\"></span>5<span class=\"_ _6\"></span>0<span class=\"_ _6\"></span>9<span class=\"_ _6\"></span> <span class=\"_ _0\"></span></span></span>T<span class=\"_ _0\"></span>otaal a<span class=\"_ _2\"></span>ctiva <span class=\"_ _21c\"> </span><span class=\"ls9c ws9a\">338.2<span class=\"_ _0\"></span>61<span class=\"_ _0\"></span> <span class=\"_ _ac\"> </span><span class=\"ls0 ws0\">32<span class=\"_ _2\"></span>9<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>98<span class=\"_ _2\"></span>3 </span></span>Bank- en ov<span class=\"_ _1a\"></span>erig<span class=\"_ _2\"></span>e lenin<span class=\"_ _2\"></span>gen<span class=\"_ _da\"> </span><span class=\"ls89 ws87\">33<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>424<span class=\"_ _2\"></span> <span class=\"_ _118\"> </span><span class=\"ls75 ws73\">33.30<span class=\"_ _2\"></span>5 </span></span>    <span class=\"_ _27\"></span>W<span class=\"_ _0\"></span>aar<span class=\"_ _2\"></span>van I<span class=\"_ _2\"></span>FRS 16-<span class=\"_ _6\"></span>gerelatee<span class=\"_ _2\"></span>rde leas<span class=\"_ _2\"></span>everplich<span class=\"_ _2\"></span>tingen (exclusief sale<span class=\"_ _6\"></span>-an<span class=\"_ _2\"></span>d-<span class=\"_ _2\"></span>leas<span class=\"_ _2\"></span>ebac<span class=\"_ _2\"></span>k)<span class=\"_ _79\"> </span><span class=\"ls44 ws42\">11.357 <span class=\"_ _49\"> </span></span>10.879 Uitgestelde<span class=\"_ _1a\"></span> belastingschulden<span class=\"_ _21d\"> </span><span class=\"ls5a ws58\">2<span class=\"_ _6\"></span>7.<span class=\"_ _6\"></span>2<span class=\"_ _6\"></span>6<span class=\"_ _6\"></span>4<span class=\"_ _6\"></span> <span class=\"_ _19e\"> </span><span class=\"ls5b ws59\">28<span class=\"_ _2\"></span>.70<span class=\"_ _2\"></span>7 </span></span>V<span class=\"_ _0\"></span>erplichtingen u<span class=\"_ _0\"></span>i<span class=\"_ _2\"></span>t hoofde<span class=\"_ _0\"></span> van personeelsbeloningen<span class=\"_ _1e1\"> </span><span class=\"ls0 ws0\">2.196 <span class=\"_ _18f\"> </span><span class=\"ls81 ws7f\">2<span class=\"_ _2\"></span>.42<span class=\"_ _2\"></span>2 </span></span>T<span class=\"_ _0\"></span>otaal sc<span class=\"_ _2\"></span>huld<span class=\"_ _2\"></span>en op l<span class=\"_ _2\"></span>ange t<span class=\"_ _2\"></span>ermij<span class=\"_ _2\"></span>n<span class=\"_ _21e\"> </span><span class=\"ls56 ws54\">62<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>4 <span class=\"_ _164\"> </span></span>64<span class=\"_ _2\"></span>.4<span class=\"_ _2\"></span>34 Bank- en ov<span class=\"_ _1a\"></span>erig<span class=\"_ _2\"></span>e lenin<span class=\"_ _2\"></span>gen<span class=\"_ _21f\"> </span><span class=\"ls46 ws44\">6.217 <span class=\"_ _f0\"> </span><span class=\"ls59 ws57\">6<span class=\"_ _2\"></span>.1<span class=\"_ _6\"></span>08<span class=\"_ _2\"></span> </span></span>   Waar<span class=\"_ _2\"></span>van IFRS 16-<span class=\"_ _6\"></span>gerelatee<span class=\"_ _2\"></span>rde leas<span class=\"_ _2\"></span>everplic<span class=\"_ _2\"></span>htingen (exclusief sal<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>-an<span class=\"_ _2\"></span>d-<span class=\"_ _2\"></span>le<span class=\"_ _2\"></span>aseba<span class=\"_ _2\"></span>ck)<span class=\"_ _ca\"> </span><span class=\"ls8e ws8c\">3<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>622<span class=\"_ _2\"></span> <span class=\"_ _109\"> </span><span class=\"ls4f ws4d\">3.579 </span></span>A<span class=\"_ _0\"></span>fgeleide financi\u00eble i<span class=\"_ _0\"></span>nstrumenten<span class=\"_ _220\"> </span><span class=\"ls57 ws55\">28 <span class=\"_ _112\"> </span><span class=\"lsd wsd\">298 </span></span>Overi<span class=\"_ _2\"></span>ge wed<span class=\"_ _2\"></span>de<span class=\"_ _2\"></span>-, salar<span class=\"_ _2\"></span>is- e<span class=\"_ _2\"></span>n socia<span class=\"_ _2\"></span>al gerel<span class=\"_ _2\"></span>ateerde sc<span class=\"_ _2\"></span>hulde<span class=\"_ _2\"></span>n<span class=\"_ _1ec\"> </span><span class=\"ls62 ws60\">22<span class=\"_ _2\"></span>.5<span class=\"_ _2\"></span>07 <span class=\"_ _1a2\"> </span><span class=\"ls8a ws88\">2<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>.9<span class=\"_ _6\"></span>9<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span> </span></span>Hand<span class=\"_ _2\"></span>els<span class=\"_ _2\"></span>- en overige s<span class=\"_ _2\"></span>chuld<span class=\"_ _2\"></span>en<span class=\"_ _202\"> </span><span class=\"ls76 ws74\">83.658 <span class=\"_ _1b1\"> </span><span class=\"ls6 ws6\">82.2<span class=\"_ _0\"></span>57 </span></span>Belastingsch<span class=\"_ _0\"></span>ulden <span class=\"_ _221\"> </span><span class=\"ls51 ws4f\">310<span class=\"_ _2\"></span> <span class=\"_ _1b7\"> </span><span class=\"ls59 ws57\">1<span class=\"_ _2\"></span>.12<span class=\"_ _2\"></span>8 </span></span>T<span class=\"_ _0\"></span>otaal sc<span class=\"_ _2\"></span>huld<span class=\"_ _2\"></span>en op kor<span class=\"_ _2\"></span>te term<span class=\"_ _2\"></span>ijn<span class=\"_ _222\"> </span><span class=\"ls50 ws4e\">11<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>19<span class=\"_ _2\"></span> <span class=\"_ _119\"> </span>11<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>.78<span class=\"_ _2\"></span>4 </span>T<span class=\"_ _24\"></span>otaal verplichtingen<span class=\"_ _1e4\"> </span><span class=\"ls0 ws0\">17<span class=\"_ _1a\"></span>5.<span class=\"_ _2\"></span>604 <span class=\"_ _47\"> </span>17<span class=\"_ _2\"></span>7<span class=\"_ _0\"></span>.21<span class=\"_ _2\"></span>8 </span>V<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>or de pe<span class=\"_ _2\"></span>riod<span class=\"_ _2\"></span>e V<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>or het j<span class=\"_ _2\"></span>aar Activa en p<span class=\"_ _2\"></span>assi<span class=\"_ _2\"></span>va van de stop<span class=\"_ _2\"></span>geze<span class=\"_ _2\"></span>tt<span class=\"_ _2\"></span>e bedr<span class=\"_ _2\"></span>ijfsa<span class=\"_ _2\"></span>cti<span class=\"_ _2\"></span>vitei<span class=\"_ _2\"></span>tenein<span class=\"_ _2\"></span>dige<span class=\"_ _2\"></span>nd op  ein<span class=\"_ _2\"></span>dige<span class=\"_ _2\"></span>nd op  31 maar<span class=\"_ _2\"></span>t31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _212\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _1a5\"> </span>2021</span>V<span class=\"_ _0\"></span>erkorte resultatenrekening v<span class=\"_ _0\"></span>an stop<span class=\"_ _2\"></span>gezette bedrijfsact<span class=\"_ _2\"></span>iviteitenOm<span class=\"_ _2\"></span>zet <span class=\"_ _223\"> </span><span class=\"ls0 ws0\">96.729 <span class=\"_ _e1\"> </span>357<span class=\"_ _0\"></span>.480 </span>K<span class=\"_ _1a\"></span>ostp<span class=\"_ _2\"></span>rijs<span class=\"_ _2\"></span> gron<span class=\"_ _2\"></span>dstof<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>n<span class=\"_ _224\"> </span><span class=\"lsb1 wsaf\">(4<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>5<span class=\"_ _6\"></span>41<span class=\"_ _2\"></span>)<span class=\"_ _b2\"> </span><span class=\"ls89 ws87\">(<span class=\"_ _6\"></span>18<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>324)</span></span>V<span class=\"_ _0\"></span>oorraa<span class=\"_ _2\"></span>dwijzigingen <span class=\"_ _225\"> </span><span class=\"ls46 ws44\">291 <span class=\"_ _ec\"> </span><span class=\"lsd wsd\">21.898<span class=\"_ _2\"></span> </span></span>Personeelsk<span class=\"_ _0\"></span>osten<span class=\"_ _149\"> </span><span class=\"ls8a ws88\">(<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>5<span class=\"_ _6\"></span>.76<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>)<span class=\"_ _164\"> </span><span class=\"ls68 ws66\">(83<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>593)</span></span>Overi<span class=\"_ _2\"></span>ge inkomsten<span class=\"_ _226\"> </span>1.879 <span class=\"_ _18f\"> </span><span class=\"ls90 ws8e\">2.235<span class=\"_ _2\"></span> </span>Overi<span class=\"_ _2\"></span>ge kosten<span class=\"_ _204\"> </span><span class=\"lsb4 wsb2\">(20.4<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>5)<span class=\"_ _164\"> </span><span class=\"ls5b ws59\">(68<span class=\"_ _2\"></span>.766)</span></span>Afschrijv<span class=\"_ _2\"></span>ingen / wa<span class=\"_ _2\"></span>ardevermind<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en <span class=\"_ _209\"> </span>-<span class=\"_ _117\"> </span><span class=\"ls5b ws59\">(2<span class=\"_ _2\"></span>1.7<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>5)</span>Gec<span class=\"_ _2\"></span>orrig<span class=\"_ _2\"></span>eerd b<span class=\"_ _2\"></span>edri<span class=\"_ _2\"></span>jfsre<span class=\"_ _2\"></span>sult<span class=\"_ _2\"></span>aat 1 <span class=\"_ _156\"> </span><span class=\"lsab wsa9\">7.<span class=\"_ _2\"></span>1<span class=\"_ _6\"></span>4<span class=\"_ _6\"></span>0<span class=\"_ _2\"></span> <span class=\"_ _10b\"> </span></span>22<span class=\"_ _2\"></span>.17<span class=\"_ _0\"></span>5 Integratie<span class=\"_ _2\"></span>- en h<span class=\"_ _2\"></span>erstr<span class=\"_ _2\"></span>ucturerin<span class=\"_ _2\"></span>gskosten<span class=\"_ _227\"> </span><span class=\"ls69 ws67\">(5<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>30<span class=\"_ _2\"></span>2)<span class=\"_ _1b5\"> </span><span class=\"ls5d ws5b\">(<span class=\"_ _2\"></span>5.<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>43)</span></span>Winst ver<span class=\"_ _2\"></span>koop op de afs<span class=\"_ _2\"></span>toting (<span class=\"_ _0\"></span>2)<span class=\"_ _228\"> </span><span class=\"ls57 ws55\">1.<span class=\"_ _2\"></span>013 </span>T<span class=\"_ _24\"></span>e m<span class=\"_ _2\"></span>aken verkoopkosten<span class=\"_ _229\"> </span>-<span class=\"_ _112\"> </span><span class=\"ls5b ws59\">(1<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>28)</span>Waardeverminde<span class=\"_ _2\"></span>ring en af<span class=\"_ _2\"></span>schri<span class=\"_ _2\"></span>jving<span class=\"_ _d8\"> </span>-<span class=\"_ _73\"> </span><span class=\"ls5b ws59\">(<span class=\"_ _6\"></span>126<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>35<span class=\"_ _2\"></span>)</span>Bed<span class=\"_ _2\"></span>rijfswi<span class=\"_ _2\"></span>nst / (-verli<span class=\"_ _2\"></span>es) <span class=\"_ _14c\"> </span><span class=\"ls44 ws42\">2.<span class=\"_ _2\"></span>851 <span class=\"_ _182\"> </span><span class=\"ls8 ws8\">(112<span class=\"_ _2\"></span>.130<span class=\"_ _1a\"></span>)</span></span>Net<span class=\"_ _2\"></span>to fi<span class=\"_ _2\"></span>nanc<span class=\"_ _2\"></span>i\u00eble koste<span class=\"_ _2\"></span>n<span class=\"_ _da\"> </span><span class=\"ls63 ws61\">(<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>61)<span class=\"_ _19e\"> </span><span class=\"ls50 ws4e\">(3<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>1)</span></span>Wins<span class=\"_ _2\"></span>t / (verlies) v\u00f3\u00f3r b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tin<span class=\"_ _2\"></span>gen<span class=\"_ _22a\"> </span><span class=\"ls75 ws73\">(55<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>310)<span class=\"_ _aa\"> </span><span class=\"lsac wsaa\">(115.84<span class=\"_ _0\"></span>1)</span></span>Belas<span class=\"_ _2\"></span>tingop<span class=\"_ _2\"></span>breng<span class=\"_ _2\"></span>sten / (-ui<span class=\"_ _2\"></span>tgaven) <span class=\"_ _22b\"> </span><span class=\"ls44 ws42\">851 <span class=\"_ _e6\"> </span><span class=\"ls59 ws57\">3.1<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span> </span></span>Wins<span class=\"_ _2\"></span>t / (verlies) over de p<span class=\"_ _2\"></span>eriod<span class=\"_ _2\"></span>e uit st<span class=\"_ _2\"></span>opg<span class=\"_ _2\"></span>ezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijf<span class=\"_ _2\"></span>sac<span class=\"_ _2\"></span>tivit<span class=\"_ _2\"></span>eite<span class=\"_ _2\"></span>n<span class=\"_ _1bb\"> </span><span class=\"ls51 ws4f\">(5<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>9)<span class=\"_ _af\"> </span><span class=\"ls8 ws8\">(<span class=\"_ _2\"></span>112.712)</span></span>T<span class=\"_ _24\"></span>o<span class=\"_ _2\"></span>erek<span class=\"_ _1a\"></span>enbaar aan:Houders van<span class=\"_ _1a\"></span> eigenv<span class=\"_ _0\"></span>ermo<span class=\"_ _2\"></span>gensinst<span class=\"_ _0\"></span>rumenten<span class=\"_ _22c\"> </span><span class=\"ls4f ws4d\">(54.459)<span class=\"_ _164\"> </span><span class=\"ls46 ws44\">(<span class=\"_ _2\"></span>112.712)</span></span>Minderheidsbelange<span class=\"_ _2\"></span>n<span class=\"_ _cc\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _22d\"> </span>-</span>II. GECONSOL<span class=\"_ _0\"></span>IDEERDE O<span class=\"_ _0\"></span>VERIGE GEREAL<span class=\"_ _0\"></span>ISEERDE EN NIET<span class=\"_ _0\"></span>-GEREALISEERDE<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>R<span class=\"_ _6\"></span>E<span class=\"_ _26\"></span>S<span class=\"_ _6\"></span>U<span class=\"_ _26\"></span>LTAT<span class=\"_ _26\"></span>E<span class=\"_ _6\"></span>NPosten in overig<span class=\"_ _2\"></span>e gerealis<span class=\"_ _2\"></span>eerde e<span class=\"_ _2\"></span>n niet-ge<span class=\"_ _2\"></span>realise<span class=\"_ _2\"></span>erde res<span class=\"_ _2\"></span>ultaten die la<span class=\"_ _2\"></span>ter kunnen worden g<span class=\"_ _2\"></span>eherc<span class=\"_ _2\"></span>lassifi<span class=\"_ _2\"></span>cee<span class=\"_ _2\"></span>rd naar de re<span class=\"_ _2\"></span>sultatenrekeningWisse<span class=\"_ _2\"></span>lkoersversch<span class=\"_ _2\"></span>illen bij h<span class=\"_ _2\"></span>et omzet<span class=\"_ _2\"></span>ten van buitenl<span class=\"_ _2\"></span>andse a<span class=\"_ _2\"></span>ctivi<span class=\"_ _2\"></span>teiten Wijziging<span class=\"_ _2\"></span>en in de m<span class=\"_ _2\"></span>ark<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>waarde van he<span class=\"_ _2\"></span>dging<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>instrum<span class=\"_ _2\"></span>enten die in aa<span class=\"_ _2\"></span>nmerk<span class=\"_ _2\"></span>ing komen 54.863 <span class=\"_ _e1\"> </span><span class=\"ls63 ws61\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.375<span class=\"_ _2\"></span>)</span>voor de ver<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>rking van kas<span class=\"_ _2\"></span>stroom<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>hed<span class=\"_ _2\"></span>gingPosten in overig<span class=\"_ _2\"></span>e gerealis<span class=\"_ _2\"></span>eerde e<span class=\"_ _2\"></span>n niet-ge<span class=\"_ _2\"></span>realise<span class=\"_ _2\"></span>erde res<span class=\"_ _2\"></span>ultaten die ni<span class=\"_ _2\"></span>et zullen -<span class=\"_ _22d\"> </span>-worden g<span class=\"_ _2\"></span>eherc<span class=\"_ _2\"></span>lassifi<span class=\"_ _2\"></span>cee<span class=\"_ _2\"></span>rd naar de wi<span class=\"_ _2\"></span>nst-en<span class=\"_ _2\"></span>-ver<span class=\"_ _2\"></span>liesrekeningWijziging<span class=\"_ _2\"></span>en in ui<span class=\"_ _2\"></span>tgestel<span class=\"_ _2\"></span>de be<span class=\"_ _2\"></span>lasting<span class=\"_ _2\"></span>en<span class=\"_ _22e\"> </span><span class=\"ls76 ws74\">158<span class=\"_ _115\"> </span><span class=\"ls5b ws59\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>6)</span></span>Wijziging<span class=\"_ _2\"></span>en in toeg<span class=\"_ _2\"></span>ezegde p<span class=\"_ _2\"></span>ensio<span class=\"_ _2\"></span>enreg<span class=\"_ _2\"></span>elinge<span class=\"_ _2\"></span>n voor werk<span class=\"_ _2\"></span>nem<span class=\"_ _2\"></span>ers<span class=\"_ _21\"> </span><span class=\"ls62 ws60\">(565<span class=\"_ _2\"></span>)<span class=\"_ _10f\"> </span><span class=\"ls81 ws7f\">4<span class=\"_ _2\"></span>42</span></span>Niet-g<span class=\"_ _2\"></span>erealise<span class=\"_ _2\"></span>erde res<span class=\"_ _2\"></span>ultaten voo<span class=\"_ _2\"></span>r de pe<span class=\"_ _2\"></span>riod<span class=\"_ _2\"></span>e, na bel<span class=\"_ _2\"></span>astinge<span class=\"_ _2\"></span>n, voor voor<span class=\"_ _6\"></span>tgezet<span class=\"_ _2\"></span>te 54.4<span class=\"_ _2\"></span>56<span class=\"_ _f1\"> </span><span class=\"ls58 ws56\">10.049</span>bedrij<span class=\"_ _1a\"></span>fsact<span class=\"_ _0\"></span>ivite<span class=\"_ _0\"></span>itenT<span class=\"_ _0\"></span>otaal g<span class=\"_ _2\"></span>ereal<span class=\"_ _2\"></span>isee<span class=\"_ _2\"></span>rde en n<span class=\"_ _2\"></span>iet-<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>ere<span class=\"_ _2\"></span>alise<span class=\"_ _2\"></span>erde r<span class=\"_ _2\"></span>esul<span class=\"_ _2\"></span>tate<span class=\"_ _2\"></span>n voor de p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de <span class=\"_ _10d\"> </span><span class=\"ls58 ws56\">(3<span class=\"_ _2\"></span>)<span class=\"_ _18b\"> </span><span class=\"lsa2 wsa0\">(<span class=\"_ _6\"></span>1<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>2<span class=\"_ _6\"></span>.<span class=\"_ _2\"></span>76<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>)</span></span>Gewon<span class=\"_ _2\"></span>e en ver<span class=\"_ _2\"></span>waterd<span class=\"_ _2\"></span>e wins<span class=\"_ _2\"></span>t per a<span class=\"_ _2\"></span>ande<span class=\"_ _2\"></span>el uit s<span class=\"_ _2\"></span>top<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te b<span class=\"_ _2\"></span>edri<span class=\"_ _2\"></span>jfsac<span class=\"_ _2\"></span>tiv<span class=\"_ _2\"></span>iteit<span class=\"_ _2\"></span>en (1<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>52)<span class=\"_ _f0\"> </span><span class=\"ls16 ws16\">(3<span class=\"_ _2\"></span>,14)</span>toe te r<span class=\"_ _2\"></span>ekenen aa<span class=\"_ _2\"></span>n de hou<span class=\"_ _2\"></span>ders van g<span class=\"_ _2\"></span>ewone aa<span class=\"_ _2\"></span>nde<span class=\"_ _2\"></span>len van de o<span class=\"_ _2\"></span>nde<span class=\"_ _2\"></span>rnemi<span class=\"_ _2\"></span>ng(1) G<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>rig<span class=\"_ _2\"></span>eer<span class=\"_ _2\"></span>de b<span class=\"_ _2\"></span>edr<span class=\"_ _2\"></span>ijf<span class=\"_ _2\"></span>swi<span class=\"_ _2\"></span>nst / b<span class=\"_ _2\"></span>ed<span class=\"_ _2\"></span>rij<span class=\"_ _2\"></span>fsw<span class=\"_ _2\"></span>inst / (-<span class=\"_ _2\"></span>ve<span class=\"_ _2\"></span>rlie<span class=\"_ _2\"></span>s) zij<span class=\"_ _2\"></span>n non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>GA<span class=\"_ _2\"></span>AP-<span class=\"_ _2\"></span>ma<span class=\"_ _2\"></span>atst<span class=\"_ _2\"></span>aven zo<span class=\"_ _2\"></span>als g<span class=\"_ _2\"></span>ede<span class=\"_ _2\"></span>fin<span class=\"_ _2\"></span>iee<span class=\"_ _2\"></span>rd in Toel<span class=\"_ _2\"></span>icht<span class=\"_ _2\"></span>ing 1<span class=\"_ _2\"></span>.25<span class=\"_ _2\"></span>.(2) Deta<span class=\"_ _2\"></span>ils van de verkoop op d<span class=\"_ _2\"></span>e afst<span class=\"_ _2\"></span>otin<span class=\"_ _2\"></span>gT<span class=\"_ _24\"></span>ota<span class=\"_ _2\"></span>al afstoting<span class=\"_ _22f\"> </span><span class=\"ls69 ws67\">16<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>67<span class=\"_ _2\"></span>1</span>Boek<span class=\"_ _2\"></span>waa<span class=\"_ _2\"></span>rde van de verkochte net<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>activa<span class=\"_ _230\"> </span><span class=\"ls8e ws8c\">162<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>58</span>Wins<span class=\"_ _2\"></span>t op verkoop v\u00f3\u00f3r h<span class=\"_ _2\"></span>ercl<span class=\"_ _2\"></span>assi<span class=\"_ _2\"></span>ficat<span class=\"_ _2\"></span>ie van de re<span class=\"_ _2\"></span>ser<span class=\"_ _2\"></span>ve voor om<span class=\"_ _2\"></span>zet<span class=\"_ _2\"></span>ting van 1.<span class=\"_ _2\"></span>013vreemde valutaHercl<span class=\"_ _2\"></span>assifi<span class=\"_ _2\"></span>catie van de res<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>ve voor omzet<span class=\"_ _2\"></span>tin<span class=\"_ _2\"></span>g van vreem<span class=\"_ _2\"></span>de valuta<span class=\"_ _1ec\"> </span><span class=\"ls5b ws59\">(5<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>496)</span>V<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>rlies van verkoop op d<span class=\"_ _2\"></span>e afst<span class=\"_ _2\"></span>otin<span class=\"_ _2\"></span>g<span class=\"_ _c9\"> </span><span class=\"ls4f ws4d\">(55.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>82)</span>V<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>or de pe<span class=\"_ _2\"></span>riod<span class=\"_ _2\"></span>e V<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>or het j<span class=\"_ _2\"></span>aar eindigend op<span class=\"ls0 ws0\"> </span>ein<span class=\"_ _2\"></span>dige<span class=\"_ _2\"></span>nd op   31 maar<span class=\"_ _2\"></span>t31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _132\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _113\"> </span>2021</span>V<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>rk<span class=\"_ _1a\"></span>or<span class=\"_ _2\"></span>t kasst<span class=\"_ _2\"></span>roo<span class=\"_ _2\"></span>moverzic<span class=\"_ _2\"></span>ht van st<span class=\"_ _2\"></span>opg<span class=\"_ _2\"></span>ezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>act<span class=\"_ _2\"></span>ivit<span class=\"_ _2\"></span>eitenNettokasmiddelen gegenereerd / (<span class=\"_ _0\"></span>gebruikt) door bedrijfsactiviteiten<span class=\"_ _120\"> </span><span class=\"ls9c ws9a\">(1.50<span class=\"_ _0\"></span>1)<span class=\"_ _1b7\"> </span><span class=\"ls0 ws0\">4<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>48<span class=\"_ _2\"></span>4 </span></span>Netto<span class=\"_ _2\"></span>kasmiddelen gebruikt voor in<span class=\"_ _1a\"></span>vesteringsactiviteiten<span class=\"_ _139\"> </span><span class=\"ls53 ws51\">(5<span class=\"_ _2\"></span>.31<span class=\"_ _2\"></span>3)<span class=\"_ _ec\"> </span><span class=\"ls50 ws4e\">(1<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.014)</span></span>Nettokasmiddelen gegenereerd / (<span class=\"_ _0\"></span>gebruikt) door financieringsactiviteiten<span class=\"_ _78\"> </span><span class=\"lsa2 wsa0\">(<span class=\"_ _2\"></span>1<span class=\"_ _6\"></span>.1<span class=\"_ _2\"></span>76<span class=\"_ _2\"></span>)<span class=\"_ _117\"> </span><span class=\"ls5b ws59\">(6<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>6)</span></span>NET<span class=\"_ _2\"></span>TOTOENAME / (-AFNAME<span class=\"_ _2\"></span>) V<span class=\"_ _0\"></span>AN K<span class=\"_ _2\"></span>ASMIDDE<span class=\"_ _2\"></span>LEN EN (<span class=\"_ _6\"></span>7.<span class=\"_ _2\"></span>9<span class=\"_ _6\"></span>9<span class=\"_ _2\"></span>0<span class=\"_ _6\"></span>)<span class=\"_ _f3\"> </span><span class=\"ls92 ws90\">(<span class=\"_ _26\"></span>1<span class=\"_ _2\"></span>9.<span class=\"_ _6\"></span>6<span class=\"_ _6\"></span>5<span class=\"_ _6\"></span>7<span class=\"_ _6\"></span>)</span>BANK<span class=\"_ _6\"></span>VOORS<span class=\"_ _2\"></span>CH<span class=\"_ _2\"></span>OT<span class=\"_ _2\"></span>TENLiquid<span class=\"_ _2\"></span>e midde<span class=\"_ _2\"></span>len en b<span class=\"_ _2\"></span>ank<span class=\"_ _2\"></span>voors<span class=\"_ _2\"></span>chot<span class=\"_ _2\"></span>ten in rekening<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>urant aan he<span class=\"_ _2\"></span>t beg<span class=\"_ _2\"></span>in  3.<span class=\"_ _0\"></span>909 <span class=\"_ _115\"> </span><span class=\"ls0 ws0\">1.849 </span>van de pe<span class=\"_ _2\"></span>riod<span class=\"_ _2\"></span>eWisse<span class=\"_ _2\"></span>lkoerswinsten / (-verli<span class=\"_ _2\"></span>ezen<span class=\"_ _0\"></span>) o<span class=\"_ _2\"></span>p liquide m<span class=\"_ _2\"></span>idde<span class=\"_ _2\"></span>len<span class=\"_ _19b\"> </span>-<span class=\"_ _1f\"> </span><span class=\"ls90 ws8e\">223 </span>Finan<span class=\"_ _2\"></span>cierin<span class=\"_ _2\"></span>gs- e<span class=\"_ _2\"></span>n geld<span class=\"_ _2\"></span>verric<span class=\"_ _2\"></span>htingen tus<span class=\"_ _2\"></span>sen voor<span class=\"_ _6\"></span>tgezet<span class=\"_ _2\"></span>te en stopgezet<span class=\"_ _2\"></span>te 4.0<span class=\"_ _2\"></span>81 <span class=\"_ _231\"> </span><span class=\"ls93 ws91\">2<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>494<span class=\"_ _2\"></span> </span>bedrij<span class=\"_ _1a\"></span>fsact<span class=\"_ _0\"></span>ivite<span class=\"_ _0\"></span>itenLiquid<span class=\"_ _2\"></span>e midde<span class=\"_ _2\"></span>len en b<span class=\"_ _2\"></span>ank<span class=\"_ _2\"></span>voors<span class=\"_ _2\"></span>chot<span class=\"_ _2\"></span>ten in rekening<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>urant aan he<span class=\"_ _2\"></span>t eind  -<span class=\"_ _232\"> </span><span class=\"ls4e ws4c\">3.<span class=\"_ _0\"></span>909 </span>van de pe<span class=\"_ _2\"></span>riod<span class=\"_ _2\"></span>eT<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 40. Gebeu<span class=\"_ _0\"></span>r<span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>enis<span class=\"_ _0\"></span>sen na de ver<span class=\"_ _0\"></span>slagperi<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>deEr hebb<span class=\"_ _2\"></span>en zich ge<span class=\"_ _2\"></span>en volg<span class=\"_ _2\"></span>ende g<span class=\"_ _2\"></span>ebeu<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tenissen vo<span class=\"_ _2\"></span>orge<span class=\"_ _2\"></span>daan die e<span class=\"_ _2\"></span>en aanzie<span class=\"_ _2\"></span>nlijke impact kunn<span class=\"_ _2\"></span>en heb<span class=\"_ _2\"></span>ben o<span class=\"_ _2\"></span>p de jaar<span class=\"_ _2\"></span>rekening  van de groep p<span class=\"_ _2\"></span>er 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2022.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-1-2": {
   "value": "T<span class=\"_ _24\"></span>oelichting<span class=\"_ _2\"></span> 1. Bo<span class=\"_ _2\"></span>ekh<span class=\"_ _2\"></span>oudkundi<span class=\"_ _2\"></span>ge p<span class=\"_ _2\"></span>rincip<span class=\"_ _2\"></span>es Hiern<span class=\"_ _2\"></span>a worden d<span class=\"_ _2\"></span>e bela<span class=\"_ _2\"></span>ngrijkste bo<span class=\"_ _2\"></span>ekh<span class=\"_ _2\"></span>oudpr<span class=\"_ _2\"></span>incip<span class=\"_ _2\"></span>es voor financ<span class=\"_ _2\"></span>i\u00eble vers<span class=\"_ _2\"></span>lagg<span class=\"_ _2\"></span>eving b<span class=\"_ _2\"></span>eschreven di<span class=\"_ _2\"></span>e werden toe<span class=\"_ _2\"></span>gepas<span class=\"_ _2\"></span>t bij het o<span class=\"_ _2\"></span>pstellen van d<span class=\"_ _2\"></span>eze gecons<span class=\"_ _2\"></span>olide<span class=\"_ _2\"></span>erde jaa<span class=\"_ _2\"></span>rrekening. Deze princ<span class=\"_ _2\"></span>ipes we<span class=\"_ _2\"></span>rden co<span class=\"_ _2\"></span>nsistent toe<span class=\"_ _2\"></span>gepas<span class=\"_ _2\"></span>t op het voorge<span class=\"_ _2\"></span>stelde ja<span class=\"_ _2\"></span>ar<span class=\"_ _0\"></span>, tenzij ander<span class=\"_ _2\"></span>s vermel<span class=\"_ _2\"></span>d.T<span class=\"_ _24\"></span>oelicht<span class=\"_ _2\"></span>ing 1.1. BasisprincipesBasisprincipesDeze gec<span class=\"_ _2\"></span>onsoli<span class=\"_ _2\"></span>deerd<span class=\"_ _2\"></span>e jaarrekening van Be<span class=\"_ _2\"></span>lysse G<span class=\"_ _2\"></span>roup NV (\u2018<span class=\"_ _0\"></span>d<span class=\"_ _2\"></span>e vennoots<span class=\"_ _2\"></span>chap\u2019 of \u2018Be<span class=\"_ _2\"></span>lysse Gro<span class=\"_ _2\"></span>up\u2019 of \u2018<span class=\"_ _0\"></span>de gro<span class=\"_ _2\"></span>ep\u2019), gere<span class=\"_ _2\"></span>gistreerd o<span class=\"_ _2\"></span>p Franklin Roosevel<span class=\"_ _2\"></span>tlaan 172-17<span class=\"_ _0\"></span>4, 8790 Waregem, Bel<span class=\"_ _2\"></span>gi\u00eb (registratienum<span class=\"_ _2\"></span>mer 0671<span class=\"_ _2\"></span>.<span class=\"_ _0\"></span>97<span class=\"_ _0\"></span>4.626<span class=\"_ _0\"></span>) en ha<span class=\"_ _2\"></span>ar doc<span class=\"_ _2\"></span>hteronder<span class=\"_ _2\"></span>nemin<span class=\"_ _2\"></span>gen werd op<span class=\"_ _2\"></span>ges<span class=\"_ _2\"></span>teld overeenkomsti<span class=\"_ _2\"></span>g de Internatio<span class=\"_ _2\"></span>nale Fin<span class=\"_ _2\"></span>anci\u00eb<span class=\"_ _2\"></span>le Rapp<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tering<span class=\"_ _2\"></span>sstand<span class=\"_ _2\"></span>aarden (\u2018<span class=\"_ _2\"></span>IFRS\u2019),zoals vastge<span class=\"_ _2\"></span>steld do<span class=\"_ _2\"></span>or de Europes<span class=\"_ _2\"></span>e Unie. Deze omvat<span class=\"_ _2\"></span>ten alle IFRS<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>norme<span class=\"_ _2\"></span>n en IFRIC<span class=\"_ _6\"></span>- interpretatie<span class=\"_ _2\"></span>s die gep<span class=\"_ _2\"></span>ublice<span class=\"_ _2\"></span>erd en van krac<span class=\"_ _2\"></span>ht waren op 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2022. De groe<span class=\"_ _2\"></span>p werd voorh<span class=\"_ _2\"></span>een Ba<span class=\"_ _2\"></span>lta Grou<span class=\"_ _2\"></span>p NV geno<span class=\"_ _2\"></span>emd, g<span class=\"_ _2\"></span>eregis<span class=\"_ _2\"></span>treerd aan de Wakkensteenweg 2, 87<span class=\"_ _2\"></span>10 Sint-Baaf<span class=\"_ _2\"></span>s-Vijve, Bel<span class=\"_ _2\"></span>gi\u00eb (r<span class=\"_ _1a\"></span>egis<span class=\"_ _2\"></span>tratienumme<span class=\"_ _2\"></span>r 0671.<span class=\"_ _1a\"></span>97<span class=\"_ _0\"></span>4.62<span class=\"_ _0\"></span>6) maar we<span class=\"_ _2\"></span>rd in ok<span class=\"_ _2\"></span>tober 2022 hern<span class=\"_ _2\"></span>oem<span class=\"_ _2\"></span>d tot Belysse Gro<span class=\"_ _2\"></span>up NV<span class=\"_ _0\"></span>.De Bel<span class=\"_ _2\"></span>ysse Gro<span class=\"_ _2\"></span>up NVis gevestig<span class=\"_ _2\"></span>d in Belgi<span class=\"_ _2\"></span>\u00eb onde<span class=\"_ _2\"></span>r de juridis<span class=\"_ _2\"></span>che vorm van e<span class=\"_ _2\"></span>en Naaml<span class=\"_ _2\"></span>oze V<span class=\"_ _0\"></span>ennoots<span class=\"_ _2\"></span>chap ('NV'). Belgi<span class=\"_ _2\"></span>\u00eb was ook het l<span class=\"_ _2\"></span>and van op<span class=\"_ _2\"></span>richting<span class=\"_ _2\"></span>.Bovendien is B<span class=\"_ _2\"></span>elgi\u00eb de ho<span class=\"_ _2\"></span>ofdzet<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>l van de groep.Be<span class=\"_ _2\"></span>lysse p<span class=\"_ _2\"></span>roduc<span class=\"_ _2\"></span>eer<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>uurz<span class=\"_ _2\"></span>ame textiel<span class=\"_ _2\"></span>e vlo<span class=\"_ _2\"></span>erb<span class=\"_ _2\"></span>edek<span class=\"_ _2\"></span>king<span class=\"_ _2\"></span>en voor c<span class=\"_ _2\"></span>ommerc<span class=\"_ _2\"></span>i\u00eble en re<span class=\"_ _2\"></span>side<span class=\"_ _2\"></span>nti\u00eble toepass<span class=\"_ _2\"></span>ingen e<span class=\"_ _2\"></span>n comm<span class=\"_ _2\"></span>ercialis<span class=\"_ _2\"></span>eer<span class=\"_ _2\"></span>t zij<span class=\"_ _2\"></span>n produc<span class=\"_ _2\"></span>ten met een fo<span class=\"_ _2\"></span>cus van 90% op N<span class=\"_ _2\"></span>oord<span class=\"_ _2\"></span>-Ame<span class=\"_ _2\"></span>rika en Europa ond<span class=\"_ _2\"></span>er de premium<span class=\"_ _2\"></span>merken Bentl<span class=\"_ _2\"></span>ey (VS)<span class=\"_ _0\"></span>, mo<span class=\"_ _2\"></span>dulyss<span class=\"_ _2\"></span>, Arc Edition en IT<span class=\"_ _0\"></span>C (Europa)<span class=\"_ _1a\"></span>. Belyss<span class=\"_ _2\"></span>e heef<span class=\"_ _6\"></span>t bijna 1300 m<span class=\"_ _2\"></span>ense<span class=\"_ _2\"></span>n in dienst e<span class=\"_ _2\"></span>n heef<span class=\"_ _6\"></span>t drie pro<span class=\"_ _2\"></span>ductieves<span class=\"_ _2\"></span>tiginge<span class=\"_ _2\"></span>n in Belgi<span class=\"_ _2\"></span>\u00eb (T<span class=\"_ _2\"></span>ielt e<span class=\"_ _2\"></span>n Zele) en de V<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>renigd<span class=\"_ _2\"></span>e Staten (Los Ange<span class=\"_ _2\"></span>les).Sinds juni 201<span class=\"_ _1a\"></span>7 is Belyss<span class=\"_ _2\"></span>e Group ge<span class=\"_ _2\"></span>noteerd op Euronex<span class=\"_ _2\"></span>t Bru<span class=\"_ _2\"></span>ssel en is d<span class=\"_ _2\"></span>e mee<span class=\"_ _2\"></span>rderhe<span class=\"_ _2\"></span>id in hand<span class=\"_ _2\"></span>en van LSF9 Belysse Ho<span class=\"_ _2\"></span>ldc<span class=\"_ _2\"></span>o S.a r<span class=\"_ _0\"></span>.l.De ge<span class=\"_ _2\"></span>cons<span class=\"_ _2\"></span>olide<span class=\"_ _2\"></span>erde jaa<span class=\"_ _2\"></span>rrekening van Belys<span class=\"_ _2\"></span>se Group NV e<span class=\"_ _2\"></span>n haar do<span class=\"_ _2\"></span>chterond<span class=\"_ _2\"></span>erne<span class=\"_ _2\"></span>minge<span class=\"_ _2\"></span>n (gezamenlijk de g<span class=\"_ _2\"></span>roep) voor het jaa<span class=\"_ _2\"></span>r eindig<span class=\"_ _2\"></span>end op 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2022 werd go<span class=\"_ _2\"></span>edg<span class=\"_ _2\"></span>ekeurd voor pub<span class=\"_ _2\"></span>licatie in overe<span class=\"_ _2\"></span>enstemmin<span class=\"_ _2\"></span>g met ee<span class=\"_ _2\"></span>n bes<span class=\"_ _2\"></span>luit van de bes<span class=\"_ _2\"></span>tuurder<span class=\"_ _2\"></span>s op 20 april 2023.   De jaa<span class=\"_ _2\"></span>rrekening van de venno<span class=\"_ _2\"></span>otscha<span class=\"_ _2\"></span>p over de per<span class=\"_ _2\"></span>iode van 1 januari 2022 tot 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2022 omvat de vennoots<span class=\"_ _2\"></span>chap en haar d<span class=\"_ _2\"></span>ochteron<span class=\"_ _2\"></span>dern<span class=\"_ _2\"></span>eming<span class=\"_ _2\"></span>en (samen de \u2018Gro<span class=\"_ _2\"></span>ep\u2019 en indiv<span class=\"_ _2\"></span>idue<span class=\"_ _2\"></span>el \u2018<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>ntiteiten van de gro<span class=\"_ _2\"></span>ep\u2019 gen<span class=\"_ _2\"></span>oemd). Deze gec<span class=\"_ _2\"></span>onsoli<span class=\"_ _2\"></span>deerd<span class=\"_ _2\"></span>e jaarrekening is o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>steld in euro, de prese<span class=\"_ _2\"></span>ntatievaluta van d<span class=\"_ _2\"></span>e groep en d<span class=\"_ _2\"></span>e func<span class=\"_ _2\"></span>tionel<span class=\"_ _2\"></span>e valuta van de venno<span class=\"_ _2\"></span>otschap. All<span class=\"_ _2\"></span>e bedra<span class=\"_ _2\"></span>gen in d<span class=\"_ _2\"></span>eze geconso<span class=\"_ _2\"></span>lide<span class=\"_ _2\"></span>erde jaarrekening zi<span class=\"_ _2\"></span>jn uitge<span class=\"_ _2\"></span>druk<span class=\"_ _2\"></span>t in d<span class=\"_ _2\"></span>uizenden eu<span class=\"_ _2\"></span>ro\u2019<span class=\"_ _0\"></span>s, tenzij ande<span class=\"_ _2\"></span>rs verme<span class=\"_ _2\"></span>ld. Bij de b<span class=\"_ _2\"></span>erekening van b<span class=\"_ _2\"></span>epaal<span class=\"_ _2\"></span>de finan<span class=\"_ _2\"></span>ci\u00eble informatie d<span class=\"_ _2\"></span>ie in deze jaarrekening is o<span class=\"_ _2\"></span>pgen<span class=\"_ _2\"></span>omen<span class=\"_ _2\"></span>, zijn er afrondi<span class=\"_ _2\"></span>ngs<span class=\"_ _2\"></span>- aanpas<span class=\"_ _2\"></span>singen g<span class=\"_ _2\"></span>emaa<span class=\"_ _2\"></span>k<span class=\"_ _2\"></span>t. Deze jaarrekening is o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>steld co<span class=\"_ _2\"></span>nform het continu<span class=\"_ _2\"></span>\u00efteits<span class=\"_ _2\"></span>beg<span class=\"_ _2\"></span>insel, wat b<span class=\"_ _2\"></span>etekent dat de werk<span class=\"_ _2\"></span>za<span class=\"_ _2\"></span>amhe<span class=\"_ _2\"></span>den zich zullen vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>zet<span class=\"_ _2\"></span>ten in de nabije toe<span class=\"_ _2\"></span>komst, die op zijn minste 12 maan<span class=\"_ _2\"></span>den b<span class=\"_ _2\"></span>edraa<span class=\"_ _2\"></span>gt.Elk<span class=\"_ _0\"></span>e g<span class=\"_ _2\"></span>ebeu<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tenis en/<span class=\"_ _0\"></span>of transacti<span class=\"_ _2\"></span>e die van wezenlijk bel<span class=\"_ _2\"></span>ang is om inzicht te kunn<span class=\"_ _2\"></span>en ver<span class=\"_ _2\"></span>wer<span class=\"_ _2\"></span>ven in d<span class=\"_ _2\"></span>e wijziging<span class=\"_ _2\"></span>en sinds 31 decem<span class=\"_ _2\"></span>ber 2021 werd toe<span class=\"_ _2\"></span>gevoeg<span class=\"_ _2\"></span>d aan deze toelichtin<span class=\"_ _2\"></span>gen bij de ge<span class=\"_ _2\"></span>cons<span class=\"_ _2\"></span>olide<span class=\"_ _2\"></span>erde ja<span class=\"_ _2\"></span>arrekening.Bij het op<span class=\"_ _2\"></span>maken van de jaarre<span class=\"_ _2\"></span>kening in overeens<span class=\"_ _2\"></span>temming met de I<span class=\"_ _2\"></span>FRS moet ee<span class=\"_ _2\"></span>n bero<span class=\"_ _2\"></span>ep worde<span class=\"_ _2\"></span>n geda<span class=\"_ _2\"></span>an op b<span class=\"_ _2\"></span>epaal<span class=\"_ _2\"></span>de esse<span class=\"_ _2\"></span>nti\u00eble ram<span class=\"_ _2\"></span>ingen. T<span class=\"_ _0\"></span>evens dient h<span class=\"_ _2\"></span>et mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt zich ee<span class=\"_ _2\"></span>n oorde<span class=\"_ _2\"></span>el te vormen bi<span class=\"_ _2\"></span>j de toepas<span class=\"_ _2\"></span>sing van de bo<span class=\"_ _2\"></span>ekho<span class=\"_ _2\"></span>udkundi<span class=\"_ _2\"></span>ge be<span class=\"_ _2\"></span>leids<span class=\"_ _2\"></span>regels van d<span class=\"_ _2\"></span>e groep. De g<span class=\"_ _2\"></span>ebie<span class=\"_ _2\"></span>den waar sprake is van een h<span class=\"_ _2\"></span>ogere m<span class=\"_ _2\"></span>ate van beoo<span class=\"_ _2\"></span>rdelin<span class=\"_ _2\"></span>g of comp<span class=\"_ _2\"></span>lexiteit of d<span class=\"_ _2\"></span>e gebie<span class=\"_ _2\"></span>den waa<span class=\"_ _2\"></span>r veronde<span class=\"_ _2\"></span>rstelling<span class=\"_ _2\"></span>en en sch<span class=\"_ _2\"></span>at<span class=\"_ _2\"></span>tingen b<span class=\"_ _2\"></span>elan<span class=\"_ _2\"></span>grijk zijn voo<span class=\"_ _2\"></span>r de gec<span class=\"_ _2\"></span>onso<span class=\"_ _2\"></span>lidee<span class=\"_ _2\"></span>rde jaarrekening<span class=\"_ _2\"></span>, worden verd<span class=\"_ _2\"></span>er uitg<span class=\"_ _2\"></span>ewerk<span class=\"_ _2\"></span>t in T<span class=\"_ _0\"></span>oelic<span class=\"_ _2\"></span>hting 2.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-1-3": {
   "value": "T<span class=\"_ _24\"></span>oelichting<span class=\"_ _2\"></span> 1. Bo<span class=\"_ _2\"></span>ekh<span class=\"_ _2\"></span>oudkundi<span class=\"_ _2\"></span>ge p<span class=\"_ _2\"></span>rincip<span class=\"_ _2\"></span>es Hiern<span class=\"_ _2\"></span>a worden d<span class=\"_ _2\"></span>e bela<span class=\"_ _2\"></span>ngrijkste bo<span class=\"_ _2\"></span>ekh<span class=\"_ _2\"></span>oudpr<span class=\"_ _2\"></span>incip<span class=\"_ _2\"></span>es voor financ<span class=\"_ _2\"></span>i\u00eble vers<span class=\"_ _2\"></span>lagg<span class=\"_ _2\"></span>eving b<span class=\"_ _2\"></span>eschreven di<span class=\"_ _2\"></span>e werden toe<span class=\"_ _2\"></span>gepas<span class=\"_ _2\"></span>t bij het o<span class=\"_ _2\"></span>pstellen van d<span class=\"_ _2\"></span>eze gecons<span class=\"_ _2\"></span>olide<span class=\"_ _2\"></span>erde jaa<span class=\"_ _2\"></span>rrekening. Deze princ<span class=\"_ _2\"></span>ipes we<span class=\"_ _2\"></span>rden co<span class=\"_ _2\"></span>nsistent toe<span class=\"_ _2\"></span>gepas<span class=\"_ _2\"></span>t op het voorge<span class=\"_ _2\"></span>stelde ja<span class=\"_ _2\"></span>ar<span class=\"_ _0\"></span>, tenzij ander<span class=\"_ _2\"></span>s vermel<span class=\"_ _2\"></span>d.T<span class=\"_ _24\"></span>oelicht<span class=\"_ _2\"></span>ing 1.1. BasisprincipesBasisprincipesDeze gec<span class=\"_ _2\"></span>onsoli<span class=\"_ _2\"></span>deerd<span class=\"_ _2\"></span>e jaarrekening van Be<span class=\"_ _2\"></span>lysse G<span class=\"_ _2\"></span>roup NV (\u2018<span class=\"_ _0\"></span>d<span class=\"_ _2\"></span>e vennoots<span class=\"_ _2\"></span>chap\u2019 of \u2018Be<span class=\"_ _2\"></span>lysse Gro<span class=\"_ _2\"></span>up\u2019 of \u2018<span class=\"_ _0\"></span>de gro<span class=\"_ _2\"></span>ep\u2019), gere<span class=\"_ _2\"></span>gistreerd o<span class=\"_ _2\"></span>p Franklin Roosevel<span class=\"_ _2\"></span>tlaan 172-17<span class=\"_ _0\"></span>4, 8790 Waregem, Bel<span class=\"_ _2\"></span>gi\u00eb (registratienum<span class=\"_ _2\"></span>mer 0671<span class=\"_ _2\"></span>.<span class=\"_ _0\"></span>97<span class=\"_ _0\"></span>4.626<span class=\"_ _0\"></span>) en ha<span class=\"_ _2\"></span>ar doc<span class=\"_ _2\"></span>hteronder<span class=\"_ _2\"></span>nemin<span class=\"_ _2\"></span>gen werd op<span class=\"_ _2\"></span>ges<span class=\"_ _2\"></span>teld overeenkomsti<span class=\"_ _2\"></span>g de Internatio<span class=\"_ _2\"></span>nale Fin<span class=\"_ _2\"></span>anci\u00eb<span class=\"_ _2\"></span>le Rapp<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tering<span class=\"_ _2\"></span>sstand<span class=\"_ _2\"></span>aarden (\u2018<span class=\"_ _2\"></span>IFRS\u2019),zoals vastge<span class=\"_ _2\"></span>steld do<span class=\"_ _2\"></span>or de Europes<span class=\"_ _2\"></span>e Unie. Deze omvat<span class=\"_ _2\"></span>ten alle IFRS<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>norme<span class=\"_ _2\"></span>n en IFRIC<span class=\"_ _6\"></span>- interpretatie<span class=\"_ _2\"></span>s die gep<span class=\"_ _2\"></span>ublice<span class=\"_ _2\"></span>erd en van krac<span class=\"_ _2\"></span>ht waren op 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2022. De groe<span class=\"_ _2\"></span>p werd voorh<span class=\"_ _2\"></span>een Ba<span class=\"_ _2\"></span>lta Grou<span class=\"_ _2\"></span>p NV geno<span class=\"_ _2\"></span>emd, g<span class=\"_ _2\"></span>eregis<span class=\"_ _2\"></span>treerd aan de Wakkensteenweg 2, 87<span class=\"_ _2\"></span>10 Sint-Baaf<span class=\"_ _2\"></span>s-Vijve, Bel<span class=\"_ _2\"></span>gi\u00eb (r<span class=\"_ _1a\"></span>egis<span class=\"_ _2\"></span>tratienumme<span class=\"_ _2\"></span>r 0671.<span class=\"_ _1a\"></span>97<span class=\"_ _0\"></span>4.62<span class=\"_ _0\"></span>6) maar we<span class=\"_ _2\"></span>rd in ok<span class=\"_ _2\"></span>tober 2022 hern<span class=\"_ _2\"></span>oem<span class=\"_ _2\"></span>d tot Belysse Gro<span class=\"_ _2\"></span>up NV<span class=\"_ _0\"></span>.De Bel<span class=\"_ _2\"></span>ysse Gro<span class=\"_ _2\"></span>up NVis gevestig<span class=\"_ _2\"></span>d in Belgi<span class=\"_ _2\"></span>\u00eb onde<span class=\"_ _2\"></span>r de juridis<span class=\"_ _2\"></span>che vorm van e<span class=\"_ _2\"></span>en Naaml<span class=\"_ _2\"></span>oze V<span class=\"_ _0\"></span>ennoots<span class=\"_ _2\"></span>chap ('NV'). Belgi<span class=\"_ _2\"></span>\u00eb was ook het l<span class=\"_ _2\"></span>and van op<span class=\"_ _2\"></span>richting<span class=\"_ _2\"></span>.Bovendien is B<span class=\"_ _2\"></span>elgi\u00eb de ho<span class=\"_ _2\"></span>ofdzet<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>l van de groep.Be<span class=\"_ _2\"></span>lysse p<span class=\"_ _2\"></span>roduc<span class=\"_ _2\"></span>eer<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>uurz<span class=\"_ _2\"></span>ame textiel<span class=\"_ _2\"></span>e vlo<span class=\"_ _2\"></span>erb<span class=\"_ _2\"></span>edek<span class=\"_ _2\"></span>king<span class=\"_ _2\"></span>en voor c<span class=\"_ _2\"></span>ommerc<span class=\"_ _2\"></span>i\u00eble en re<span class=\"_ _2\"></span>side<span class=\"_ _2\"></span>nti\u00eble toepass<span class=\"_ _2\"></span>ingen e<span class=\"_ _2\"></span>n comm<span class=\"_ _2\"></span>ercialis<span class=\"_ _2\"></span>eer<span class=\"_ _2\"></span>t zij<span class=\"_ _2\"></span>n produc<span class=\"_ _2\"></span>ten met een fo<span class=\"_ _2\"></span>cus van 90% op N<span class=\"_ _2\"></span>oord<span class=\"_ _2\"></span>-Ame<span class=\"_ _2\"></span>rika en Europa ond<span class=\"_ _2\"></span>er de premium<span class=\"_ _2\"></span>merken Bentl<span class=\"_ _2\"></span>ey (VS)<span class=\"_ _0\"></span>, mo<span class=\"_ _2\"></span>dulyss<span class=\"_ _2\"></span>, Arc Edition en IT<span class=\"_ _0\"></span>C (Europa)<span class=\"_ _1a\"></span>. Belyss<span class=\"_ _2\"></span>e heef<span class=\"_ _6\"></span>t bijna 1300 m<span class=\"_ _2\"></span>ense<span class=\"_ _2\"></span>n in dienst e<span class=\"_ _2\"></span>n heef<span class=\"_ _6\"></span>t drie pro<span class=\"_ _2\"></span>ductieves<span class=\"_ _2\"></span>tiginge<span class=\"_ _2\"></span>n in Belgi<span class=\"_ _2\"></span>\u00eb (T<span class=\"_ _2\"></span>ielt e<span class=\"_ _2\"></span>n Zele) en de V<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>renigd<span class=\"_ _2\"></span>e Staten (Los Ange<span class=\"_ _2\"></span>les).Sinds juni 201<span class=\"_ _1a\"></span>7 is Belyss<span class=\"_ _2\"></span>e Group ge<span class=\"_ _2\"></span>noteerd op Euronex<span class=\"_ _2\"></span>t Bru<span class=\"_ _2\"></span>ssel en is d<span class=\"_ _2\"></span>e mee<span class=\"_ _2\"></span>rderhe<span class=\"_ _2\"></span>id in hand<span class=\"_ _2\"></span>en van LSF9 Belysse Ho<span class=\"_ _2\"></span>ldc<span class=\"_ _2\"></span>o S.a r<span class=\"_ _0\"></span>.l.De ge<span class=\"_ _2\"></span>cons<span class=\"_ _2\"></span>olide<span class=\"_ _2\"></span>erde jaa<span class=\"_ _2\"></span>rrekening van Belys<span class=\"_ _2\"></span>se Group NV e<span class=\"_ _2\"></span>n haar do<span class=\"_ _2\"></span>chterond<span class=\"_ _2\"></span>erne<span class=\"_ _2\"></span>minge<span class=\"_ _2\"></span>n (gezamenlijk de g<span class=\"_ _2\"></span>roep) voor het jaa<span class=\"_ _2\"></span>r eindig<span class=\"_ _2\"></span>end op 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2022 werd go<span class=\"_ _2\"></span>edg<span class=\"_ _2\"></span>ekeurd voor pub<span class=\"_ _2\"></span>licatie in overe<span class=\"_ _2\"></span>enstemmin<span class=\"_ _2\"></span>g met ee<span class=\"_ _2\"></span>n bes<span class=\"_ _2\"></span>luit van de bes<span class=\"_ _2\"></span>tuurder<span class=\"_ _2\"></span>s op 20 april 2023.   De jaa<span class=\"_ _2\"></span>rrekening van de venno<span class=\"_ _2\"></span>otscha<span class=\"_ _2\"></span>p over de per<span class=\"_ _2\"></span>iode van 1 januari 2022 tot 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2022 omvat de vennoots<span class=\"_ _2\"></span>chap en haar d<span class=\"_ _2\"></span>ochteron<span class=\"_ _2\"></span>dern<span class=\"_ _2\"></span>eming<span class=\"_ _2\"></span>en (samen de \u2018Gro<span class=\"_ _2\"></span>ep\u2019 en indiv<span class=\"_ _2\"></span>idue<span class=\"_ _2\"></span>el \u2018<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>ntiteiten van de gro<span class=\"_ _2\"></span>ep\u2019 gen<span class=\"_ _2\"></span>oemd). Deze gec<span class=\"_ _2\"></span>onsoli<span class=\"_ _2\"></span>deerd<span class=\"_ _2\"></span>e jaarrekening is o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>steld in euro, de prese<span class=\"_ _2\"></span>ntatievaluta van d<span class=\"_ _2\"></span>e groep en d<span class=\"_ _2\"></span>e func<span class=\"_ _2\"></span>tionel<span class=\"_ _2\"></span>e valuta van de venno<span class=\"_ _2\"></span>otschap. All<span class=\"_ _2\"></span>e bedra<span class=\"_ _2\"></span>gen in d<span class=\"_ _2\"></span>eze geconso<span class=\"_ _2\"></span>lide<span class=\"_ _2\"></span>erde jaarrekening zi<span class=\"_ _2\"></span>jn uitge<span class=\"_ _2\"></span>druk<span class=\"_ _2\"></span>t in d<span class=\"_ _2\"></span>uizenden eu<span class=\"_ _2\"></span>ro\u2019<span class=\"_ _0\"></span>s, tenzij ande<span class=\"_ _2\"></span>rs verme<span class=\"_ _2\"></span>ld. Bij de b<span class=\"_ _2\"></span>erekening van b<span class=\"_ _2\"></span>epaal<span class=\"_ _2\"></span>de finan<span class=\"_ _2\"></span>ci\u00eble informatie d<span class=\"_ _2\"></span>ie in deze jaarrekening is o<span class=\"_ _2\"></span>pgen<span class=\"_ _2\"></span>omen<span class=\"_ _2\"></span>, zijn er afrondi<span class=\"_ _2\"></span>ngs<span class=\"_ _2\"></span>- aanpas<span class=\"_ _2\"></span>singen g<span class=\"_ _2\"></span>emaa<span class=\"_ _2\"></span>k<span class=\"_ _2\"></span>t. Deze jaarrekening is o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>steld co<span class=\"_ _2\"></span>nform het continu<span class=\"_ _2\"></span>\u00efteits<span class=\"_ _2\"></span>beg<span class=\"_ _2\"></span>insel, wat b<span class=\"_ _2\"></span>etekent dat de werk<span class=\"_ _2\"></span>za<span class=\"_ _2\"></span>amhe<span class=\"_ _2\"></span>den zich zullen vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>zet<span class=\"_ _2\"></span>ten in de nabije toe<span class=\"_ _2\"></span>komst, die op zijn minste 12 maan<span class=\"_ _2\"></span>den b<span class=\"_ _2\"></span>edraa<span class=\"_ _2\"></span>gt.Elk<span class=\"_ _0\"></span>e g<span class=\"_ _2\"></span>ebeu<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tenis en/<span class=\"_ _0\"></span>of transacti<span class=\"_ _2\"></span>e die van wezenlijk bel<span class=\"_ _2\"></span>ang is om inzicht te kunn<span class=\"_ _2\"></span>en ver<span class=\"_ _2\"></span>wer<span class=\"_ _2\"></span>ven in d<span class=\"_ _2\"></span>e wijziging<span class=\"_ _2\"></span>en sinds 31 decem<span class=\"_ _2\"></span>ber 2021 werd toe<span class=\"_ _2\"></span>gevoeg<span class=\"_ _2\"></span>d aan deze toelichtin<span class=\"_ _2\"></span>gen bij de ge<span class=\"_ _2\"></span>cons<span class=\"_ _2\"></span>olide<span class=\"_ _2\"></span>erde ja<span class=\"_ _2\"></span>arrekening.Bij het op<span class=\"_ _2\"></span>maken van de jaarre<span class=\"_ _2\"></span>kening in overeens<span class=\"_ _2\"></span>temming met de I<span class=\"_ _2\"></span>FRS moet ee<span class=\"_ _2\"></span>n bero<span class=\"_ _2\"></span>ep worde<span class=\"_ _2\"></span>n geda<span class=\"_ _2\"></span>an op b<span class=\"_ _2\"></span>epaal<span class=\"_ _2\"></span>de esse<span class=\"_ _2\"></span>nti\u00eble ram<span class=\"_ _2\"></span>ingen. T<span class=\"_ _0\"></span>evens dient h<span class=\"_ _2\"></span>et mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt zich ee<span class=\"_ _2\"></span>n oorde<span class=\"_ _2\"></span>el te vormen bi<span class=\"_ _2\"></span>j de toepas<span class=\"_ _2\"></span>sing van de bo<span class=\"_ _2\"></span>ekho<span class=\"_ _2\"></span>udkundi<span class=\"_ _2\"></span>ge be<span class=\"_ _2\"></span>leids<span class=\"_ _2\"></span>regels van d<span class=\"_ _2\"></span>e groep. De g<span class=\"_ _2\"></span>ebie<span class=\"_ _2\"></span>den waar sprake is van een h<span class=\"_ _2\"></span>ogere m<span class=\"_ _2\"></span>ate van beoo<span class=\"_ _2\"></span>rdelin<span class=\"_ _2\"></span>g of comp<span class=\"_ _2\"></span>lexiteit of d<span class=\"_ _2\"></span>e gebie<span class=\"_ _2\"></span>den waa<span class=\"_ _2\"></span>r veronde<span class=\"_ _2\"></span>rstelling<span class=\"_ _2\"></span>en en sch<span class=\"_ _2\"></span>at<span class=\"_ _2\"></span>tingen b<span class=\"_ _2\"></span>elan<span class=\"_ _2\"></span>grijk zijn voo<span class=\"_ _2\"></span>r de gec<span class=\"_ _2\"></span>onso<span class=\"_ _2\"></span>lidee<span class=\"_ _2\"></span>rde jaarrekening<span class=\"_ _2\"></span>, worden verd<span class=\"_ _2\"></span>er uitg<span class=\"_ _2\"></span>ewerk<span class=\"_ _2\"></span>t in T<span class=\"_ _0\"></span>oelic<span class=\"_ _2\"></span>hting 2.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-1-4": {
   "value": "T<span class=\"_ _24\"></span>oelichting<span class=\"_ _2\"></span> 1. Bo<span class=\"_ _2\"></span>ekh<span class=\"_ _2\"></span>oudkundi<span class=\"_ _2\"></span>ge p<span class=\"_ _2\"></span>rincip<span class=\"_ _2\"></span>es Hiern<span class=\"_ _2\"></span>a worden d<span class=\"_ _2\"></span>e bela<span class=\"_ _2\"></span>ngrijkste bo<span class=\"_ _2\"></span>ekh<span class=\"_ _2\"></span>oudpr<span class=\"_ _2\"></span>incip<span class=\"_ _2\"></span>es voor financ<span class=\"_ _2\"></span>i\u00eble vers<span class=\"_ _2\"></span>lagg<span class=\"_ _2\"></span>eving b<span class=\"_ _2\"></span>eschreven di<span class=\"_ _2\"></span>e werden toe<span class=\"_ _2\"></span>gepas<span class=\"_ _2\"></span>t bij het o<span class=\"_ _2\"></span>pstellen van d<span class=\"_ _2\"></span>eze gecons<span class=\"_ _2\"></span>olide<span class=\"_ _2\"></span>erde jaa<span class=\"_ _2\"></span>rrekening. Deze princ<span class=\"_ _2\"></span>ipes we<span class=\"_ _2\"></span>rden co<span class=\"_ _2\"></span>nsistent toe<span class=\"_ _2\"></span>gepas<span class=\"_ _2\"></span>t op het voorge<span class=\"_ _2\"></span>stelde ja<span class=\"_ _2\"></span>ar<span class=\"_ _0\"></span>, tenzij ander<span class=\"_ _2\"></span>s vermel<span class=\"_ _2\"></span>d.T<span class=\"_ _24\"></span>oelicht<span class=\"_ _2\"></span>ing 1.1. BasisprincipesBasisprincipesDeze gec<span class=\"_ _2\"></span>onsoli<span class=\"_ _2\"></span>deerd<span class=\"_ _2\"></span>e jaarrekening van Be<span class=\"_ _2\"></span>lysse G<span class=\"_ _2\"></span>roup NV (\u2018<span class=\"_ _0\"></span>d<span class=\"_ _2\"></span>e vennoots<span class=\"_ _2\"></span>chap\u2019 of \u2018Be<span class=\"_ _2\"></span>lysse Gro<span class=\"_ _2\"></span>up\u2019 of \u2018<span class=\"_ _0\"></span>de gro<span class=\"_ _2\"></span>ep\u2019), gere<span class=\"_ _2\"></span>gistreerd o<span class=\"_ _2\"></span>p Franklin Roosevel<span class=\"_ _2\"></span>tlaan 172-17<span class=\"_ _0\"></span>4, 8790 Waregem, Bel<span class=\"_ _2\"></span>gi\u00eb (registratienum<span class=\"_ _2\"></span>mer 0671<span class=\"_ _2\"></span>.<span class=\"_ _0\"></span>97<span class=\"_ _0\"></span>4.626<span class=\"_ _0\"></span>) en ha<span class=\"_ _2\"></span>ar doc<span class=\"_ _2\"></span>hteronder<span class=\"_ _2\"></span>nemin<span class=\"_ _2\"></span>gen werd op<span class=\"_ _2\"></span>ges<span class=\"_ _2\"></span>teld overeenkomsti<span class=\"_ _2\"></span>g de Internatio<span class=\"_ _2\"></span>nale Fin<span class=\"_ _2\"></span>anci\u00eb<span class=\"_ _2\"></span>le Rapp<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tering<span class=\"_ _2\"></span>sstand<span class=\"_ _2\"></span>aarden (\u2018<span class=\"_ _2\"></span>IFRS\u2019),zoals vastge<span class=\"_ _2\"></span>steld do<span class=\"_ _2\"></span>or de Europes<span class=\"_ _2\"></span>e Unie. Deze omvat<span class=\"_ _2\"></span>ten alle IFRS<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>norme<span class=\"_ _2\"></span>n en IFRIC<span class=\"_ _6\"></span>- interpretatie<span class=\"_ _2\"></span>s die gep<span class=\"_ _2\"></span>ublice<span class=\"_ _2\"></span>erd en van krac<span class=\"_ _2\"></span>ht waren op 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2022. De groe<span class=\"_ _2\"></span>p werd voorh<span class=\"_ _2\"></span>een Ba<span class=\"_ _2\"></span>lta Grou<span class=\"_ _2\"></span>p NV geno<span class=\"_ _2\"></span>emd, g<span class=\"_ _2\"></span>eregis<span class=\"_ _2\"></span>treerd aan de Wakkensteenweg 2, 87<span class=\"_ _2\"></span>10 Sint-Baaf<span class=\"_ _2\"></span>s-Vijve, Bel<span class=\"_ _2\"></span>gi\u00eb (r<span class=\"_ _1a\"></span>egis<span class=\"_ _2\"></span>tratienumme<span class=\"_ _2\"></span>r 0671.<span class=\"_ _1a\"></span>97<span class=\"_ _0\"></span>4.62<span class=\"_ _0\"></span>6) maar we<span class=\"_ _2\"></span>rd in ok<span class=\"_ _2\"></span>tober 2022 hern<span class=\"_ _2\"></span>oem<span class=\"_ _2\"></span>d tot Belysse Gro<span class=\"_ _2\"></span>up NV<span class=\"_ _0\"></span>.De Bel<span class=\"_ _2\"></span>ysse Gro<span class=\"_ _2\"></span>up NVis gevestig<span class=\"_ _2\"></span>d in Belgi<span class=\"_ _2\"></span>\u00eb onde<span class=\"_ _2\"></span>r de juridis<span class=\"_ _2\"></span>che vorm van e<span class=\"_ _2\"></span>en Naaml<span class=\"_ _2\"></span>oze V<span class=\"_ _0\"></span>ennoots<span class=\"_ _2\"></span>chap ('NV'). Belgi<span class=\"_ _2\"></span>\u00eb was ook het l<span class=\"_ _2\"></span>and van op<span class=\"_ _2\"></span>richting<span class=\"_ _2\"></span>.Bovendien is B<span class=\"_ _2\"></span>elgi\u00eb de ho<span class=\"_ _2\"></span>ofdzet<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>l van de groep.Be<span class=\"_ _2\"></span>lysse p<span class=\"_ _2\"></span>roduc<span class=\"_ _2\"></span>eer<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>uurz<span class=\"_ _2\"></span>ame textiel<span class=\"_ _2\"></span>e vlo<span class=\"_ _2\"></span>erb<span class=\"_ _2\"></span>edek<span class=\"_ _2\"></span>king<span class=\"_ _2\"></span>en voor c<span class=\"_ _2\"></span>ommerc<span class=\"_ _2\"></span>i\u00eble en re<span class=\"_ _2\"></span>side<span class=\"_ _2\"></span>nti\u00eble toepass<span class=\"_ _2\"></span>ingen e<span class=\"_ _2\"></span>n comm<span class=\"_ _2\"></span>ercialis<span class=\"_ _2\"></span>eer<span class=\"_ _2\"></span>t zij<span class=\"_ _2\"></span>n produc<span class=\"_ _2\"></span>ten met een fo<span class=\"_ _2\"></span>cus van 90% op N<span class=\"_ _2\"></span>oord<span class=\"_ _2\"></span>-Ame<span class=\"_ _2\"></span>rika en Europa ond<span class=\"_ _2\"></span>er de premium<span class=\"_ _2\"></span>merken Bentl<span class=\"_ _2\"></span>ey (VS)<span class=\"_ _0\"></span>, mo<span class=\"_ _2\"></span>dulyss<span class=\"_ _2\"></span>, Arc Edition en IT<span class=\"_ _0\"></span>C (Europa)<span class=\"_ _1a\"></span>. Belyss<span class=\"_ _2\"></span>e heef<span class=\"_ _6\"></span>t bijna 1300 m<span class=\"_ _2\"></span>ense<span class=\"_ _2\"></span>n in dienst e<span class=\"_ _2\"></span>n heef<span class=\"_ _6\"></span>t drie pro<span class=\"_ _2\"></span>ductieves<span class=\"_ _2\"></span>tiginge<span class=\"_ _2\"></span>n in Belgi<span class=\"_ _2\"></span>\u00eb (T<span class=\"_ _2\"></span>ielt e<span class=\"_ _2\"></span>n Zele) en de V<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>renigd<span class=\"_ _2\"></span>e Staten (Los Ange<span class=\"_ _2\"></span>les).Sinds juni 201<span class=\"_ _1a\"></span>7 is Belyss<span class=\"_ _2\"></span>e Group ge<span class=\"_ _2\"></span>noteerd op Euronex<span class=\"_ _2\"></span>t Bru<span class=\"_ _2\"></span>ssel en is d<span class=\"_ _2\"></span>e mee<span class=\"_ _2\"></span>rderhe<span class=\"_ _2\"></span>id in hand<span class=\"_ _2\"></span>en van LSF9 Belysse Ho<span class=\"_ _2\"></span>ldc<span class=\"_ _2\"></span>o S.a r<span class=\"_ _0\"></span>.l.Op 4 apr<span class=\"_ _2\"></span>il 2022 kondigde Be<span class=\"_ _2\"></span>lysse G<span class=\"_ _2\"></span>roup NV de vol<span class=\"_ _2\"></span>tooiing aan van de verkoop van h<span class=\"_ _2\"></span>aar Rugs, Res<span class=\"_ _2\"></span>idential p<span class=\"_ _2\"></span>oly<span class=\"_ _2\"></span>propyle<span class=\"_ _2\"></span>en (PP) en Non<span class=\"_ _2\"></span>-Wo<span class=\"_ _0\"></span>ve<span class=\"_ _2\"></span>n activi<span class=\"_ _2\"></span>teiten (de stopgezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten)<span class=\"_ _0\"></span>, s<span class=\"_ _2\"></span>amen m<span class=\"_ _2\"></span>et het me<span class=\"_ _2\"></span>rk Balt<span class=\"_ _2\"></span>a, aan Victori<span class=\"_ _2\"></span>a PL<span class=\"_ _0\"></span>C (de T<span class=\"_ _24\"></span>ra<span class=\"_ _2\"></span>nsactie of d<span class=\"_ _2\"></span>e Desinves<span class=\"_ _2\"></span>tering)<span class=\"_ _0\"></span>. Voor mee<span class=\"_ _2\"></span>r informatie ve<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>wijzen we naar T<span class=\"_ _0\"></span>oelic<span class=\"_ _2\"></span>hting 39<span class=\"_ _24\"></span>.Na de af<span class=\"_ _2\"></span>ronding van d<span class=\"_ _2\"></span>e T<span class=\"_ _24\"></span>rans<span class=\"_ _2\"></span>actie werd d<span class=\"_ _2\"></span>e mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>ntstruc<span class=\"_ _2\"></span>tuur gewijzig<span class=\"_ _2\"></span>d naar \u00e9\u00e9<span class=\"_ _2\"></span>n mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>team voor de Verenigde S<span class=\"_ _2\"></span>taten en e<span class=\"_ _2\"></span>en ande<span class=\"_ _2\"></span>r afzon<span class=\"_ _2\"></span>derlij<span class=\"_ _2\"></span>k manag<span class=\"_ _2\"></span>emen<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>team voor Europa, met aa<span class=\"_ _2\"></span>nzienlijk minde<span class=\"_ _2\"></span>r central<span class=\"_ _2\"></span>e functi<span class=\"_ _2\"></span>es. Beid<span class=\"_ _2\"></span>e manag<span class=\"_ _2\"></span>eme<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>teams heb<span class=\"_ _2\"></span>ben de vo<span class=\"_ _2\"></span>lgen<span class=\"_ _2\"></span>de hoofd<span class=\"_ _2\"></span>func<span class=\"_ _2\"></span>ties: produ<span class=\"_ _2\"></span>ctie, inkoop, HR, pro<span class=\"_ _2\"></span>ductont<span class=\"_ _2\"></span>wikkeling<span class=\"_ _2\"></span>, suppl<span class=\"_ _2\"></span>y chain en fin<span class=\"_ _2\"></span>anci\u00eb<span class=\"_ _2\"></span>n. De eco<span class=\"_ _2\"></span>nomisc<span class=\"_ _2\"></span>he kenmerken, de gro<span class=\"_ _2\"></span>eitrend<span class=\"_ _2\"></span>s, de evoluti<span class=\"_ _2\"></span>es in de toelever<span class=\"_ _2\"></span>ingsketen en de be<span class=\"_ _2\"></span>langri<span class=\"_ _2\"></span>jkste drijf<span class=\"_ _2\"></span>veren vo<span class=\"_ _2\"></span>or waarde<span class=\"_ _2\"></span>creatie vers<span class=\"_ _2\"></span>chillen a<span class=\"_ _2\"></span>anzienlijk in Europa e<span class=\"_ _2\"></span>n de VS. In Europa worden de t<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>e fabrieken, Ti<span class=\"_ _2\"></span>elt en Zel<span class=\"_ _2\"></span>e, opera<span class=\"_ _2\"></span>tionee<span class=\"_ _2\"></span>lsame<span class=\"_ _2\"></span>n beh<span class=\"_ _2\"></span>eerd on<span class=\"_ _2\"></span>der dezelfd<span class=\"_ _2\"></span>e leidi<span class=\"_ _2\"></span>ng, voor d<span class=\"_ _2\"></span>e toewijzing van midde<span class=\"_ _2\"></span>len, kap<span class=\"_ _2\"></span>itaalu<span class=\"_ _2\"></span>itgaven, toelever<span class=\"_ _2\"></span>ingsketen en produ<span class=\"_ _2\"></span>ctie voor d<span class=\"_ _2\"></span>e produ<span class=\"_ _2\"></span>ctie van tapij<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>tegels en kam<span class=\"_ _2\"></span>erb<span class=\"_ _2\"></span>reed tapij<span class=\"_ _2\"></span>t voor onze Europese c<span class=\"_ _2\"></span>omme<span class=\"_ _2\"></span>rci\u00eble e<span class=\"_ _2\"></span>n reside<span class=\"_ _2\"></span>nti\u00eble be<span class=\"_ _2\"></span>drijven (in<span class=\"_ _2\"></span>clusief exp<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>t na<span class=\"_ _2\"></span>ar de rest van d<span class=\"_ _2\"></span>e wereld). Op bas<span class=\"_ _2\"></span>is van deze analyse volg<span class=\"_ _2\"></span>de onze rapp<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>terin<span class=\"_ _2\"></span>g het mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt van het be<span class=\"_ _2\"></span>drij<span class=\"_ _2\"></span>f en is het nu Europa en d<span class=\"_ _2\"></span>e V<span class=\"_ _0\"></span>ere<span class=\"_ _2\"></span>nigde S<span class=\"_ _2\"></span>taten (<span class=\"_ _2\"></span>VS<span class=\"_ _0\"></span>) ver<span class=\"_ _2\"></span>sus eerd<span class=\"_ _2\"></span>er Com<span class=\"_ _2\"></span>mercie<span class=\"_ _2\"></span>el en Residentieel.De ge<span class=\"_ _2\"></span>cons<span class=\"_ _2\"></span>olide<span class=\"_ _2\"></span>erde jaa<span class=\"_ _2\"></span>rrekening van Belys<span class=\"_ _2\"></span>se Group NV e<span class=\"_ _2\"></span>n haar do<span class=\"_ _2\"></span>chterond<span class=\"_ _2\"></span>erne<span class=\"_ _2\"></span>minge<span class=\"_ _2\"></span>n (gezamenlijk de g<span class=\"_ _2\"></span>roep) voor het jaa<span class=\"_ _2\"></span>r eindig<span class=\"_ _2\"></span>end op 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2022 werd go<span class=\"_ _2\"></span>edg<span class=\"_ _2\"></span>ekeurd voor pub<span class=\"_ _2\"></span>licatie in overe<span class=\"_ _2\"></span>enstemmin<span class=\"_ _2\"></span>g met ee<span class=\"_ _2\"></span>n bes<span class=\"_ _2\"></span>luit van de bes<span class=\"_ _2\"></span>tuurder<span class=\"_ _2\"></span>s op 20 april 2023.   De jaa<span class=\"_ _2\"></span>rrekening van de venno<span class=\"_ _2\"></span>otscha<span class=\"_ _2\"></span>p over de per<span class=\"_ _2\"></span>iode van 1 januari 2022 tot 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2022 omvat de vennoots<span class=\"_ _2\"></span>chap en haar d<span class=\"_ _2\"></span>ochteron<span class=\"_ _2\"></span>dern<span class=\"_ _2\"></span>eming<span class=\"_ _2\"></span>en (samen de \u2018Gro<span class=\"_ _2\"></span>ep\u2019 en indiv<span class=\"_ _2\"></span>idue<span class=\"_ _2\"></span>el \u2018<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>ntiteiten van de gro<span class=\"_ _2\"></span>ep\u2019 gen<span class=\"_ _2\"></span>oemd). Deze gec<span class=\"_ _2\"></span>onsoli<span class=\"_ _2\"></span>deerd<span class=\"_ _2\"></span>e jaarrekening is o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>steld in euro, de prese<span class=\"_ _2\"></span>ntatievaluta van d<span class=\"_ _2\"></span>e groep en d<span class=\"_ _2\"></span>e func<span class=\"_ _2\"></span>tionel<span class=\"_ _2\"></span>e valuta van de venno<span class=\"_ _2\"></span>otschap. All<span class=\"_ _2\"></span>e bedra<span class=\"_ _2\"></span>gen in d<span class=\"_ _2\"></span>eze geconso<span class=\"_ _2\"></span>lide<span class=\"_ _2\"></span>erde jaarrekening zi<span class=\"_ _2\"></span>jn uitge<span class=\"_ _2\"></span>druk<span class=\"_ _2\"></span>t in d<span class=\"_ _2\"></span>uizenden eu<span class=\"_ _2\"></span>ro\u2019<span class=\"_ _0\"></span>s, tenzij ande<span class=\"_ _2\"></span>rs verme<span class=\"_ _2\"></span>ld. Bij de b<span class=\"_ _2\"></span>erekening van b<span class=\"_ _2\"></span>epaal<span class=\"_ _2\"></span>de finan<span class=\"_ _2\"></span>ci\u00eble informatie d<span class=\"_ _2\"></span>ie in deze jaarrekening is o<span class=\"_ _2\"></span>pgen<span class=\"_ _2\"></span>omen<span class=\"_ _2\"></span>, zijn er afrondi<span class=\"_ _2\"></span>ngs<span class=\"_ _2\"></span>- aanpas<span class=\"_ _2\"></span>singen g<span class=\"_ _2\"></span>emaa<span class=\"_ _2\"></span>k<span class=\"_ _2\"></span>t. Deze jaarrekening is o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>steld co<span class=\"_ _2\"></span>nform het continu<span class=\"_ _2\"></span>\u00efteits<span class=\"_ _2\"></span>beg<span class=\"_ _2\"></span>insel, wat b<span class=\"_ _2\"></span>etekent dat de werk<span class=\"_ _2\"></span>za<span class=\"_ _2\"></span>amhe<span class=\"_ _2\"></span>den zich zullen vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>zet<span class=\"_ _2\"></span>ten in de nabije toe<span class=\"_ _2\"></span>komst, die op zijn minste 12 maan<span class=\"_ _2\"></span>den b<span class=\"_ _2\"></span>edraa<span class=\"_ _2\"></span>gt.Elk<span class=\"_ _0\"></span>e g<span class=\"_ _2\"></span>ebeu<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tenis en/<span class=\"_ _0\"></span>of transacti<span class=\"_ _2\"></span>e die van wezenlijk bel<span class=\"_ _2\"></span>ang is om inzicht te kunn<span class=\"_ _2\"></span>en ver<span class=\"_ _2\"></span>wer<span class=\"_ _2\"></span>ven in d<span class=\"_ _2\"></span>e wijziging<span class=\"_ _2\"></span>en sinds 31 decem<span class=\"_ _2\"></span>ber 2021 werd toe<span class=\"_ _2\"></span>gevoeg<span class=\"_ _2\"></span>d aan deze toelichtin<span class=\"_ _2\"></span>gen bij de ge<span class=\"_ _2\"></span>cons<span class=\"_ _2\"></span>olide<span class=\"_ _2\"></span>erde ja<span class=\"_ _2\"></span>arrekening.Bij het op<span class=\"_ _2\"></span>maken van de jaarre<span class=\"_ _2\"></span>kening in overeens<span class=\"_ _2\"></span>temming met de I<span class=\"_ _2\"></span>FRS moet ee<span class=\"_ _2\"></span>n bero<span class=\"_ _2\"></span>ep worde<span class=\"_ _2\"></span>n geda<span class=\"_ _2\"></span>an op b<span class=\"_ _2\"></span>epaal<span class=\"_ _2\"></span>de esse<span class=\"_ _2\"></span>nti\u00eble ram<span class=\"_ _2\"></span>ingen. T<span class=\"_ _0\"></span>evens dient h<span class=\"_ _2\"></span>et mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt zich ee<span class=\"_ _2\"></span>n oorde<span class=\"_ _2\"></span>el te vormen bi<span class=\"_ _2\"></span>j de toepas<span class=\"_ _2\"></span>sing van de bo<span class=\"_ _2\"></span>ekho<span class=\"_ _2\"></span>udkundi<span class=\"_ _2\"></span>ge be<span class=\"_ _2\"></span>leids<span class=\"_ _2\"></span>regels van d<span class=\"_ _2\"></span>e groep. De g<span class=\"_ _2\"></span>ebie<span class=\"_ _2\"></span>den waar sprake is van een h<span class=\"_ _2\"></span>ogere m<span class=\"_ _2\"></span>ate van beoo<span class=\"_ _2\"></span>rdelin<span class=\"_ _2\"></span>g of comp<span class=\"_ _2\"></span>lexiteit of d<span class=\"_ _2\"></span>e gebie<span class=\"_ _2\"></span>den waa<span class=\"_ _2\"></span>r veronde<span class=\"_ _2\"></span>rstelling<span class=\"_ _2\"></span>en en sch<span class=\"_ _2\"></span>at<span class=\"_ _2\"></span>tingen b<span class=\"_ _2\"></span>elan<span class=\"_ _2\"></span>grijk zijn voo<span class=\"_ _2\"></span>r de gec<span class=\"_ _2\"></span>onso<span class=\"_ _2\"></span>lidee<span class=\"_ _2\"></span>rde jaarrekening<span class=\"_ _2\"></span>, worden verd<span class=\"_ _2\"></span>er uitg<span class=\"_ _2\"></span>ewerk<span class=\"_ _2\"></span>t in T<span class=\"_ _0\"></span>oelic<span class=\"_ _2\"></span>hting 2.Impa<span class=\"_ _2\"></span>ct van nie<span class=\"_ _2\"></span>uwe norm<span class=\"_ _2\"></span>enDe hie<span class=\"_ _2\"></span>ronder ve<span class=\"_ _2\"></span>rmel<span class=\"_ _2\"></span>de nieuwe n<span class=\"_ _2\"></span>ormen<span class=\"_ _2\"></span>, wijziging<span class=\"_ _2\"></span>en aan en interpret<span class=\"_ _2\"></span>aties van nor<span class=\"_ _2\"></span>men zijn ui<span class=\"_ _2\"></span>tgeg<span class=\"_ _2\"></span>even. De gro<span class=\"_ _2\"></span>ep nee<span class=\"_ _2\"></span>mt zich voor d<span class=\"_ _2\"></span>eze normen e<span class=\"_ _2\"></span>n interpretatie<span class=\"_ _2\"></span>s, indie<span class=\"_ _2\"></span>n van toepass<span class=\"_ _2\"></span>ing, toe te passen wa<span class=\"_ _2\"></span>nneer d<span class=\"_ _2\"></span>eze van kracht en verplic<span class=\"_ _2\"></span>ht worde<span class=\"_ _2\"></span>n en gea<span class=\"_ _2\"></span>cht worde<span class=\"_ _2\"></span>n signifi<span class=\"_ _2\"></span>cant te zijn.De volg<span class=\"_ _2\"></span>ende w<span class=\"_ _2\"></span>ijziging<span class=\"_ _2\"></span>en aan de s<span class=\"_ _2\"></span>tanda<span class=\"_ _2\"></span>arden zijn voo<span class=\"_ _2\"></span>r het eers<span class=\"_ _2\"></span>t verpli<span class=\"_ _2\"></span>cht van toepas<span class=\"_ _2\"></span>sing voor h<span class=\"_ _2\"></span>et bo<span class=\"_ _2\"></span>ekjaa<span class=\"_ _2\"></span>r star<span class=\"_ _2\"></span>ten<span class=\"_ _2\"></span>d op1 januari 2022 e<span class=\"_ _2\"></span>n zijn goe<span class=\"_ _2\"></span>dge<span class=\"_ _2\"></span>keurd door de Europe<span class=\"_ _2\"></span>se Unie: \u2022<span class=\"_ _42\"> </span><span class=\"ff41 fc1\">Aanpas<span class=\"_ _2\"></span>singe<span class=\"_ _2\"></span>n aan IFRS 3 Be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>comb<span class=\"_ _2\"></span>inaties; IAS </span>16 Materi\u00eb<span class=\"_ _2\"></span>le vaste ac<span class=\"_ _2\"></span>tiva; IAS 3<span class=\"_ _0\"></span>7 Voorzie<span class=\"_ _2\"></span>ninge<span class=\"_ _2\"></span>n, voor<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>elijke verplich<span class=\"_ _2\"></span>tingen e<span class=\"_ _2\"></span>n voor<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>elijke activa, even<span class=\"_ _2\"></span>als jaarl<span class=\"_ _2\"></span>ijkse verbeter<span class=\"_ _2\"></span>inge<span class=\"_ _2\"></span>n (met ingan<span class=\"_ _2\"></span>g van 1 januar<span class=\"_ _2\"></span>i 2022).<span class=\"ff42 fc0\"> Het pakket wijziging<span class=\"_ _2\"></span>en omvat </span>bep<span class=\"_ _2\"></span>erk<span class=\"_ _2\"></span>te aanp<span class=\"_ _2\"></span>assing<span class=\"_ _2\"></span>en van drie s<span class=\"_ _2\"></span>tandaa<span class=\"_ _2\"></span>rden en de jaar<span class=\"_ _2\"></span>lijkse verbe<span class=\"_ _2\"></span>teringen van d<span class=\"_ _2\"></span>e Raad, die de formule<span class=\"_ _2\"></span>ring verdui<span class=\"_ _2\"></span>delijken of kle<span class=\"_ _2\"></span>ine inc<span class=\"_ _2\"></span>onsistentie<span class=\"_ _2\"></span>s of tegens<span class=\"_ _2\"></span>trijdigh<span class=\"_ _2\"></span>eden tu<span class=\"_ _2\"></span>ssen vereis<span class=\"_ _2\"></span>ten in deze stan<span class=\"_ _2\"></span>daarde<span class=\"_ _2\"></span>n corri<span class=\"_ _2\"></span>geren. <span class=\"_ _179\"></span><span class=\"ff48\">\u00bb<span class=\"_ _11d\"> </span><span class=\"ff42\">Wijzigingen a<span class=\"_ _2\"></span>an IFRS 3, \u2018Be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>comb<span class=\"_ _2\"></span>inaties\u2019 </span></span>breng<span class=\"_ _2\"></span>en ee<span class=\"_ _2\"></span>n ver<span class=\"_ _2\"></span>wijzing in IFRS 3 naa<span class=\"_ _2\"></span>r het con<span class=\"_ _2\"></span>ceptue<span class=\"_ _2\"></span>el kade<span class=\"_ _2\"></span>r voor fina<span class=\"_ _2\"></span>nci\u00ebl<span class=\"_ _2\"></span>e versla<span class=\"_ _2\"></span>gleg<span class=\"_ _2\"></span>ging up<span class=\"_ _2\"></span>-to<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>date zonder de b<span class=\"_ _2\"></span>oe<span class=\"_ _2\"></span>khou<span class=\"_ _2\"></span>dkundig<span class=\"_ _2\"></span>e vereisten voor b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>fsco<span class=\"_ _2\"></span>mbinatie<span class=\"_ _2\"></span>s te wijzigen. <span class=\"_ _179\"></span><span class=\"ff48\">\u00bb<span class=\"_ _11d\"> </span><span class=\"ff42\">IA<span class=\"_ _0\"></span>S 16 \u2018M<span class=\"_ _2\"></span>ateri\u00eble vas<span class=\"_ _2\"></span>te activa\u2019 verbied<span class=\"_ _2\"></span>en een b<span class=\"_ _2\"></span>edr<span class=\"_ _2\"></span>ijf </span></span>het in min<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g breng<span class=\"_ _2\"></span>en van be<span class=\"_ _2\"></span>dragen o<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>vangen uit de ve<span class=\"_ _2\"></span>rkoop van gepro<span class=\"_ _2\"></span>duce<span class=\"_ _2\"></span>erde ar<span class=\"_ _6\"></span>tik<span class=\"_ _1a\"></span>elen o<span class=\"_ _2\"></span>p de kosten van een materi<span class=\"_ _2\"></span>eel vast a<span class=\"_ _2\"></span>ctief<span class=\"_ _0\"></span>, ter<span class=\"_ _2\"></span>wi<span class=\"_ _2\"></span>jl het b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>f het ac<span class=\"_ _2\"></span>tief voorb<span class=\"_ _2\"></span>ereid<span class=\"_ _2\"></span>t op het b<span class=\"_ _2\"></span>eoo<span class=\"_ _2\"></span>gde gebr<span class=\"_ _2\"></span>uik. In p<span class=\"_ _2\"></span>laats daa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>van zal ee<span class=\"_ _2\"></span>n bed<span class=\"_ _2\"></span>rijf de<span class=\"_ _2\"></span>rgelijke verkoopo<span class=\"_ _2\"></span>pbren<span class=\"_ _2\"></span>gsten en ge<span class=\"_ _2\"></span>relateerde kosten in winst of ver<span class=\"_ _2\"></span>lies op<span class=\"_ _2\"></span>neme<span class=\"_ _2\"></span>n. <span class=\"_ _179\"></span><span class=\"ff48\">\u00bb<span class=\"_ _11d\"> </span><span class=\"ff42\">IA<span class=\"_ _0\"></span>S 37 \u2018Voorzie<span class=\"_ _2\"></span>ninge<span class=\"_ _2\"></span>n, voor<span class=\"_ _2\"></span>waarde<span class=\"_ _2\"></span>lijke </span></span>verplic<span class=\"_ _2\"></span>htinge<span class=\"_ _2\"></span>n en activa\u2019 sp<span class=\"_ _2\"></span>ecifi<span class=\"_ _2\"></span>ceren we<span class=\"_ _2\"></span>lke k<span class=\"_ _0\"></span>osten een b<span class=\"_ _2\"></span>edri<span class=\"_ _2\"></span>jf opn<span class=\"_ _2\"></span>eemt in d<span class=\"_ _2\"></span>e be<span class=\"_ _2\"></span>oorde<span class=\"_ _2\"></span>ling of ee<span class=\"_ _2\"></span>n contra<span class=\"_ _2\"></span>ct verlies<span class=\"_ _2\"></span>gevend za<span class=\"_ _2\"></span>l zijn. <span class=\"_ _179\"></span><span class=\"ff48\">\u00bb<span class=\"_ _11d\"> </span><span class=\"ff42\">Jaarlijkse verb<span class=\"_ _2\"></span>eteringe<span class=\"_ _2\"></span>n 2018-2020 brengen k<span class=\"_ _2\"></span>leine </span></span>wijziging<span class=\"_ _2\"></span>en aan in I<span class=\"_ _2\"></span>FRS 1 \u2018Eerste toepassin<span class=\"_ _2\"></span>g van IFRS\u2019<span class=\"_ _0\"></span>, IFRS 9 \u2018Financ<span class=\"_ _2\"></span>i\u00eble Ins<span class=\"_ _2\"></span>trume<span class=\"_ _2\"></span>nten\u2019<span class=\"_ _24\"></span>, IAS 4<span class=\"_ _0\"></span>1 \u2018L<span class=\"_ _2\"></span>andbo<span class=\"_ _2\"></span>uwactiv<span class=\"_ _2\"></span>iteiten\u2019 en de illu<span class=\"_ _2\"></span>stratieve voorb<span class=\"_ _2\"></span>eel<span class=\"_ _2\"></span>den bij I<span class=\"_ _2\"></span>FRS 16 \u2018Leaseoveree<span class=\"_ _2\"></span>nkomsten\u2019<span class=\"_ _24\"></span>.De v<span class=\"_ _1a\"></span>olgende<span class=\"ff41 fc1 lsd wsd\"> nieuwe stan<span class=\"_ _2\"></span>daard en wijzigin<span class=\"_ _2\"></span>gen<span class=\"ff42 fc0\"> aan </span></span>stan<span class=\"_ _2\"></span>daarde<span class=\"_ _2\"></span>n werden gepub<span class=\"_ _2\"></span>lice<span class=\"_ _2\"></span>erd, maar zijn nog <span class=\"ff41 fc1\">nie<span class=\"_ _2\"></span>t voor </span>het ee<span class=\"_ _2\"></span>rst verpli<span class=\"_ _2\"></span>cht van toepassin<span class=\"_ _2\"></span>g voor het boe<span class=\"_ _2\"></span>kjaar sta<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tendop 1 januari 2022, maar <span class=\"ff41 fc1\">zijn wel goed<span class=\"_ _2\"></span>gekeurd door de EU</span><span class=\"ls0 ws0\">:</span>\u2022<span class=\"_ _42\"> </span><span class=\"ff41 fc1\">Wijziging<span class=\"_ _2\"></span>en aan IAS 1, \u2018Pr<span class=\"_ _2\"></span>esent<span class=\"_ _2\"></span>atie van de ja<span class=\"_ _2\"></span>arrekening </span>en IFRS Practi<span class=\"_ _2\"></span>ce St<span class=\"_ _2\"></span>atemen<span class=\"_ _2\"></span>t 2: \u2018Info<span class=\"_ _2\"></span>rmatievers<span class=\"_ _2\"></span>chaf<span class=\"_ _2\"></span>fi<span class=\"_ _2\"></span>ngover de gron<span class=\"_ _2\"></span>dslag<span class=\"_ _2\"></span>en voor fina<span class=\"_ _2\"></span>nci\u00ebl<span class=\"_ _2\"></span>e versla<span class=\"_ _2\"></span>ggevin<span class=\"_ _2\"></span>g\u2019 (eff<span class=\"_ _2\"></span>ectief van<span class=\"_ _2\"></span>af 1 janua<span class=\"_ _2\"></span>ri 2023).<span class=\"ff42 fc0\"> Met de wijziging<span class=\"_ _2\"></span>en </span>wordt b<span class=\"_ _2\"></span>eoo<span class=\"_ _2\"></span>gd de i<span class=\"_ _2\"></span>nformatievers<span class=\"_ _2\"></span>chaf<span class=\"_ _2\"></span>fin<span class=\"_ _2\"></span>g over de grond<span class=\"_ _2\"></span>slage<span class=\"_ _2\"></span>n voor finan<span class=\"_ _2\"></span>ci\u00ebl<span class=\"_ _2\"></span>e verslag<span class=\"_ _2\"></span>geving te verbe<span class=\"_ _2\"></span>teren en de ge<span class=\"_ _2\"></span>bruikers van de jaa<span class=\"_ _2\"></span>rrekening te help<span class=\"_ _2\"></span>en ee<span class=\"_ _2\"></span>n onde<span class=\"_ _2\"></span>rsche<span class=\"_ _2\"></span>id te maken tussen wijzigi<span class=\"_ _2\"></span>ngen in de bo<span class=\"_ _2\"></span>ekh<span class=\"_ _2\"></span>oudkun<span class=\"_ _2\"></span>dige sc<span class=\"_ _2\"></span>hat<span class=\"_ _2\"></span>ting<span class=\"_ _2\"></span>en en wijzigin<span class=\"_ _2\"></span>gen in de grond<span class=\"_ _2\"></span>slage<span class=\"_ _2\"></span>n voor fina<span class=\"_ _2\"></span>nci\u00ebl<span class=\"_ _2\"></span>e verslag<span class=\"_ _2\"></span>gevin<span class=\"_ _2\"></span>g. De wijzig<span class=\"_ _2\"></span>ing aan IAS 1 vereist dat o<span class=\"_ _2\"></span>nder<span class=\"_ _2\"></span>nemin<span class=\"_ _2\"></span>gen hun materi\u00eb<span class=\"_ _2\"></span>le informa<span class=\"_ _2\"></span>tie over de grondsl<span class=\"_ _2\"></span>agen vo<span class=\"_ _2\"></span>or financ<span class=\"_ _2\"></span>i\u00eble vers<span class=\"_ _2\"></span>lagg<span class=\"_ _2\"></span>eving vers<span class=\"_ _2\"></span>trekken in plaa<span class=\"_ _2\"></span>ts van hun bel<span class=\"_ _2\"></span>angrijke grondsl<span class=\"_ _2\"></span>agen vo<span class=\"_ _2\"></span>or finan<span class=\"_ _2\"></span>ci\u00eble ver<span class=\"_ _2\"></span>slag<span class=\"_ _2\"></span>geving. V<span class=\"_ _0\"></span>oo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ts verduid<span class=\"_ _2\"></span>elijk<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>e wijziging van IAS 1 dat niet-materi\u00ebl<span class=\"_ _2\"></span>e informatie over d<span class=\"_ _2\"></span>e grondsla<span class=\"_ _2\"></span>gen voo<span class=\"_ _2\"></span>r financ<span class=\"_ _2\"></span>i\u00eble vers<span class=\"_ _2\"></span>lagg<span class=\"_ _2\"></span>eving niet h<span class=\"_ _2\"></span>oef<span class=\"_ _6\"></span>t te worden verme<span class=\"_ _2\"></span>ld. T<span class=\"_ _24\"></span>e<span class=\"_ _2\"></span>r onde<span class=\"_ _2\"></span>rsteuning van d<span class=\"_ _2\"></span>eze wijziging hee<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>t de Raa<span class=\"_ _2\"></span>d tevens IFRS Practice S<span class=\"_ _2\"></span>tatement 2, \u2018H<span class=\"_ _2\"></span>et vorme<span class=\"_ _2\"></span>n van een o<span class=\"_ _2\"></span>ordee<span class=\"_ _2\"></span>l over de materiali<span class=\"_ _2\"></span>teit<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span>, gewijzigd o<span class=\"_ _2\"></span>m een leidra<span class=\"_ _2\"></span>ad te verschaf<span class=\"_ _6\"></span>fen voor de toe<span class=\"_ _2\"></span>passin<span class=\"_ _2\"></span>g van het be<span class=\"_ _2\"></span>grip material<span class=\"_ _2\"></span>iteit op d<span class=\"_ _2\"></span>e informatievers<span class=\"_ _2\"></span>chaf<span class=\"_ _6\"></span>fing over de grond<span class=\"_ _2\"></span>slage<span class=\"_ _2\"></span>n voor finan<span class=\"_ _2\"></span>ci\u00ebl<span class=\"_ _2\"></span>e verslag<span class=\"_ _2\"></span>geving<span class=\"_ _2\"></span>. De wijziging<span class=\"_ _2\"></span>en zijn van kra<span class=\"_ _2\"></span>cht voor ver<span class=\"_ _2\"></span>slagp<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>den die aanvangen o<span class=\"_ _2\"></span>p of na 1 januar<span class=\"_ _2\"></span>i 2023. E<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>rdere toepas<span class=\"_ _2\"></span>sing is toege<span class=\"_ _2\"></span>staan (b<span class=\"_ _2\"></span>eho<span class=\"_ _2\"></span>udens e<span class=\"_ _2\"></span>en eventue<span class=\"_ _2\"></span>el lokaa<span class=\"_ _2\"></span>l goedk<span class=\"_ _0\"></span>euringsproces<span class=\"_ _0\"></span>).\u2022<span class=\"_ _42\"> </span><span class=\"ff41 fc1\">Wijziging<span class=\"_ _2\"></span>en aan IAS 8 \u2018Gron<span class=\"_ _2\"></span>dslag<span class=\"_ _2\"></span>en voor fin<span class=\"_ _2\"></span>anci\u00eb<span class=\"_ _2\"></span>le </span>versla<span class=\"_ _2\"></span>ggevin<span class=\"_ _2\"></span>g, wijziging<span class=\"_ _2\"></span>en in b<span class=\"_ _2\"></span>oekh<span class=\"_ _2\"></span>oudkun<span class=\"_ _2\"></span>dige scha<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>tingen e<span class=\"_ _2\"></span>n fouten: De<span class=\"_ _2\"></span>finitie van b<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>houd<span class=\"_ _2\"></span>kundig<span class=\"_ _2\"></span>e scha<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>tingen\u2019 (ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>tief vanaf 1 j<span class=\"_ _2\"></span>anuari 2023).<span class=\"ff42 fc0\"> De </span>wijziging a<span class=\"_ _2\"></span>an IAS 8, \u2018Grondslag<span class=\"_ _2\"></span>en voor fin<span class=\"_ _2\"></span>anci\u00eb<span class=\"_ _2\"></span>le versla<span class=\"_ _2\"></span>ggevin<span class=\"_ _2\"></span>g, wijziging i<span class=\"_ _2\"></span>n boe<span class=\"_ _2\"></span>khou<span class=\"_ _2\"></span>dkundi<span class=\"_ _2\"></span>ge schat<span class=\"_ _2\"></span>tin<span class=\"_ _2\"></span>gen en fo<span class=\"_ _2\"></span>uten\u2019<span class=\"_ _24\"></span>, verd<span class=\"_ _2\"></span>uideli<span class=\"_ _2\"></span>jk<span class=\"_ _2\"></span>t hoe onde<span class=\"_ _2\"></span>rnemi<span class=\"_ _2\"></span>ngen e<span class=\"_ _2\"></span>en ond<span class=\"_ _2\"></span>ersch<span class=\"_ _2\"></span>eid mo<span class=\"_ _2\"></span>eten maken tussen w<span class=\"_ _2\"></span>ijziginge<span class=\"_ _2\"></span>n in de grond<span class=\"_ _2\"></span>slage<span class=\"_ _2\"></span>n voor finan<span class=\"_ _2\"></span>ci\u00ebl<span class=\"_ _2\"></span>e versla<span class=\"_ _2\"></span>ggevin<span class=\"_ _2\"></span>g en wijzigin<span class=\"_ _2\"></span>gen in b<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>houdku<span class=\"_ _2\"></span>ndige schat<span class=\"_ _2\"></span>tin<span class=\"_ _2\"></span>gen. D<span class=\"_ _2\"></span>e wijzigin<span class=\"_ _2\"></span>gen zijn van kra<span class=\"_ _2\"></span>cht voor versla<span class=\"_ _2\"></span>gper<span class=\"_ _2\"></span>iode<span class=\"_ _2\"></span>n die aanvange<span class=\"_ _2\"></span>n op of na 1 janua<span class=\"_ _2\"></span>ri 2023. Eerdere toepas<span class=\"_ _2\"></span>sing is toeg<span class=\"_ _2\"></span>esta<span class=\"_ _2\"></span>an (beh<span class=\"_ _2\"></span>oude<span class=\"_ _2\"></span>ns een eventuee<span class=\"_ _2\"></span>l lokaal g<span class=\"_ _2\"></span>oedkeurin<span class=\"_ _2\"></span>gsproc<span class=\"_ _2\"></span>es)<span class=\"_ _0\"></span>.\u2022<span class=\"_ _42\"> </span><span class=\"ff41 fc1\">Aanpas<span class=\"_ _2\"></span>singe<span class=\"_ _2\"></span>n aan IAS 12 Inkomstenbe<span class=\"_ _2\"></span>lastin<span class=\"_ _2\"></span>gen: </span>Uitge<span class=\"_ _2\"></span>steld<span class=\"_ _2\"></span>e bela<span class=\"_ _2\"></span>sting<span class=\"_ _2\"></span>en met b<span class=\"_ _2\"></span>etrek<span class=\"_ _2\"></span>king tot activa en ver<span class=\"_ _2\"></span>plich<span class=\"_ _2\"></span>tingen d<span class=\"_ _2\"></span>ie voor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>vl<span class=\"_ _2\"></span>oeien u<span class=\"_ _2\"></span>it een enkele transa<span class=\"_ _2\"></span>ctie (ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>tief vanaf 1 jan<span class=\"_ _2\"></span>uari 2023).De wijzig<span class=\"_ _2\"></span>ingen verd<span class=\"_ _2\"></span>uideli<span class=\"_ _2\"></span>jken hoe ond<span class=\"_ _2\"></span>ernem<span class=\"_ _2\"></span>ingen uitg<span class=\"_ _2\"></span>estelde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tinge<span class=\"_ _2\"></span>n op transac<span class=\"_ _2\"></span>ties zoals lea<span class=\"_ _2\"></span>ses en ontma<span class=\"_ _2\"></span>ntelingsverp<span class=\"_ _2\"></span>lichting<span class=\"_ _2\"></span>en adminis<span class=\"_ _2\"></span>tratief moe<span class=\"_ _2\"></span>ten verwe<span class=\"_ _2\"></span>rken. De be<span class=\"_ _2\"></span>langri<span class=\"_ _2\"></span>jkste veranderin<span class=\"_ _2\"></span>g in de wijzigin<span class=\"_ _2\"></span>gen is e<span class=\"_ _2\"></span>en vrijs<span class=\"_ _2\"></span>telling van de vr<span class=\"_ _2\"></span>ijstelling voor ee<span class=\"_ _2\"></span>rste opn<span class=\"_ _2\"></span>ame van IAS 12.<span class=\"_ _0\"></span>15(b) en IA<span class=\"_ _0\"></span>S 12.24. De vrijs<span class=\"_ _2\"></span>telling voor e<span class=\"_ _2\"></span>erste opn<span class=\"_ _2\"></span>ame is bij<span class=\"_ _2\"></span>gevolg niet van toepass<span class=\"_ _2\"></span>ing op transa<span class=\"_ _2\"></span>cties waar<span class=\"_ _2\"></span>bij geli<span class=\"_ _2\"></span>jke bedrage<span class=\"_ _2\"></span>n aan af<span class=\"_ _2\"></span>trek<span class=\"_ _2\"></span>bare en b<span class=\"_ _2\"></span>elastb<span class=\"_ _2\"></span>are tijdelijke versch<span class=\"_ _2\"></span>illen onts<span class=\"_ _2\"></span>taan bij de e<span class=\"_ _2\"></span>erste opn<span class=\"_ _2\"></span>ame. De w<span class=\"_ _2\"></span>ijziginge<span class=\"_ _2\"></span>n zijn van krach<span class=\"_ _2\"></span>t voor versla<span class=\"_ _2\"></span>gper<span class=\"_ _2\"></span>iode<span class=\"_ _2\"></span>n die aanvange<span class=\"_ _2\"></span>n op of na 1 janua<span class=\"_ _2\"></span>ri 2023. V<span class=\"_ _0\"></span>er<span class=\"_ _2\"></span>v<span class=\"_ _2\"></span>roeg<span class=\"_ _2\"></span>de toepa<span class=\"_ _2\"></span>ssing is toe<span class=\"_ _2\"></span>gest<span class=\"_ _2\"></span>aan.De volgende <span class=\"_ _1a\"></span><span class=\"ff49 fc1 ls4 ws4\">wijzigingen<span class=\"ff4a fc0 ls0 ws0\"> aan stan<span class=\"_ _2\"></span>daarde<span class=\"_ _2\"></span>n werden </span></span>gepu<span class=\"_ _2\"></span>blice<span class=\"_ _2\"></span>erd, maa<span class=\"_ _2\"></span>r zijn nog <span class=\"ff49 fc1\">ni<span class=\"_ _2\"></span>et voor h<span class=\"_ _2\"></span>et eer<span class=\"_ _2\"></span>st verp<span class=\"_ _2\"></span>licht</span> vantoepass<span class=\"_ _2\"></span>ing voor h<span class=\"_ _2\"></span>et boe<span class=\"_ _2\"></span>kjaar s<span class=\"_ _2\"></span>tar<span class=\"_ _2\"></span>tend o<span class=\"_ _2\"></span>p  1 januari 2022 e<span class=\"_ _2\"></span>n <span class=\"ff49 fc1\">zijn nog n<span class=\"_ _2\"></span>iet go<span class=\"_ _2\"></span>edge<span class=\"_ _2\"></span>keurd door d<span class=\"_ _2\"></span>e EU</span>:\u2022<span class=\"_ _42\"> </span><span class=\"ff49 fc1\">Wijziging<span class=\"_ _2\"></span>en aan IAS 1, \u2018Pr<span class=\"_ _2\"></span>esent<span class=\"_ _2\"></span>atie van de ja<span class=\"_ _2\"></span>arrekening: </span>Clas<span class=\"_ _2\"></span>sifica<span class=\"_ _2\"></span>tie van verplic<span class=\"_ _2\"></span>htinge<span class=\"_ _2\"></span>n als kor<span class=\"_ _2\"></span>tlope<span class=\"_ _2\"></span>nd of langl<span class=\"_ _2\"></span>ope<span class=\"_ _2\"></span>nd\u2019 (ef<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>ctief vanaf 1 j<span class=\"_ _2\"></span>anuari 2024)<span class=\"ff4a fc0\">. Dez<span class=\"_ _1a\"></span>e </span>betref<span class=\"_ _6\"></span>fen enkel de prese<span class=\"_ _2\"></span>ntatie van verp<span class=\"_ _2\"></span>lichting<span class=\"_ _2\"></span>en in de bal<span class=\"_ _2\"></span>ans, niet h<span class=\"_ _2\"></span>et be<span class=\"_ _2\"></span>drag of de timing b<span class=\"_ _2\"></span>ij erkenning van een ac<span class=\"_ _2\"></span>tief<span class=\"_ _0\"></span>, ver<span class=\"_ _2\"></span>plichtin<span class=\"_ _2\"></span>g, inkomst of kost noc<span class=\"_ _2\"></span>h de toelichtin<span class=\"_ _2\"></span>gsvereisten voo<span class=\"_ _2\"></span>r andere e<span class=\"_ _2\"></span>leme<span class=\"_ _2\"></span>nten van de jaarrekening<span class=\"_ _2\"></span>. Ze verduidelijken dat: <span class=\"_ _179\"></span><span class=\"ff4b\">\u00bb<span class=\"_ _11d\"> </span><span class=\"ff4a\">De classi<span class=\"_ _2\"></span>ficatie van ver<span class=\"_ _2\"></span>plichtin<span class=\"_ _2\"></span>gen als kor<span class=\"_ _2\"></span>tlo<span class=\"_ _2\"></span>pen<span class=\"_ _2\"></span>d of </span></span>langl<span class=\"_ _2\"></span>ope<span class=\"_ _2\"></span>nd moe<span class=\"_ _2\"></span>t worden g<span class=\"_ _2\"></span>ebase<span class=\"_ _2\"></span>erd op b<span class=\"_ _2\"></span>esta<span class=\"_ _2\"></span>ande rechten aan h<span class=\"_ _2\"></span>et eind<span class=\"_ _2\"></span>e van de versla<span class=\"_ _2\"></span>gper<span class=\"_ _2\"></span>iode e<span class=\"_ _2\"></span>n de formul<span class=\"_ _2\"></span>ering in a<span class=\"_ _2\"></span>lle betrok<span class=\"_ _2\"></span>ken paragrafen mo<span class=\"_ _2\"></span>et worden a<span class=\"_ _2\"></span>angep<span class=\"_ _2\"></span>ast om te ver<span class=\"_ _2\"></span>wijzen na<span class=\"_ _2\"></span>ar het \u2018recht<span class=\"_ _2\"></span>\u2019 om de af<span class=\"_ _2\"></span>wik<span class=\"_ _2\"></span>keling uit te stelle<span class=\"_ _2\"></span>n met ten minste twa<span class=\"_ _2\"></span>alf maa<span class=\"_ _2\"></span>nden; en dat a<span class=\"_ _2\"></span>lleen b<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e rechten aan het e<span class=\"_ _2\"></span>inde van de ver<span class=\"_ _2\"></span>slagp<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de de cl<span class=\"_ _2\"></span>assifi<span class=\"_ _2\"></span>catie van een verp<span class=\"_ _2\"></span>lichtin<span class=\"_ _2\"></span>g be\u00efnvl<span class=\"_ _2\"></span>oed<span class=\"_ _2\"></span>en; <span class=\"_ _179\"></span><span class=\"ff4b\">\u00bb<span class=\"_ _11d\"> </span><span class=\"ff4a\">classific<span class=\"_ _2\"></span>atie niet word<span class=\"_ _2\"></span>t be<span class=\"_ _2\"></span>\u00efnvloe<span class=\"_ _2\"></span>d door </span></span>ver<span class=\"_ _2\"></span>wachtin<span class=\"_ _2\"></span>gen over de vra<span class=\"_ _2\"></span>ag of een e<span class=\"_ _2\"></span>ntiteit h<span class=\"_ _2\"></span>aar recht z<span class=\"_ _2\"></span>al uitoefen<span class=\"_ _2\"></span>en om de af<span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>ikkeling van een verplic<span class=\"_ _2\"></span>hting ui<span class=\"_ _2\"></span>t te stellen; en dat af<span class=\"_ _2\"></span>wik<span class=\"_ _2\"></span>keling ver<span class=\"_ _2\"></span>wijst n<span class=\"_ _2\"></span>aar de overdrac<span class=\"_ _2\"></span>ht aan de teg<span class=\"_ _2\"></span>enpar<span class=\"_ _6\"></span>tij van contant<span class=\"_ _0\"></span>en, eigen-vermogensinstrument<span class=\"_ _0\"></span>en, andere activa of die<span class=\"_ _2\"></span>nsten. <span class=\"_ _179\"></span><span class=\"ff4b\">\u00bb<span class=\"_ _11d\"> </span><span class=\"ff4a\">V<span class=\"_ _0\"></span>erduid<span class=\"_ _2\"></span>elijken hoe de vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>waarde<span class=\"_ _2\"></span>n waaraan ee<span class=\"_ _2\"></span>n </span></span>entitei<span class=\"_ _2\"></span>t moet vol<span class=\"_ _2\"></span>doe<span class=\"_ _2\"></span>n binnen 12 m<span class=\"_ _2\"></span>aande<span class=\"_ _2\"></span>n na de versla<span class=\"_ _2\"></span>gper<span class=\"_ _2\"></span>iode, zoals c<span class=\"_ _2\"></span>onvenanten, van invlo<span class=\"_ _2\"></span>ed zijn op de c<span class=\"_ _2\"></span>lassifi<span class=\"_ _2\"></span>catie van de overee<span class=\"_ _2\"></span>nkomstige verplichting.\u2022<span class=\"_ _42\"> </span><span class=\"ff49 fc1\">Aanpas<span class=\"_ _2\"></span>singe<span class=\"_ _2\"></span>n aan IFRS 16 Lease<span class=\"_ _2\"></span>overeenkomsten: </span>Leaseverpl<span class=\"_ _2\"></span>ichtin<span class=\"_ _2\"></span>g in een 'Sal<span class=\"_ _2\"></span>e and Leas<span class=\"_ _2\"></span>ebac<span class=\"_ _2\"></span>k' (met ingan<span class=\"_ _2\"></span>g van 1 januar<span class=\"_ _2\"></span>i 2024<span class=\"_ _0\"></span>).<span class=\"ff4a fc0\"> D<span class=\"_ _2\"></span>e wijziging<span class=\"_ _2\"></span>en le<span class=\"_ _2\"></span>ggen u<span class=\"_ _2\"></span>it </span>hoe e<span class=\"_ _2\"></span>en enti<span class=\"_ _2\"></span>teit een 'sale an<span class=\"_ _2\"></span>d lease<span class=\"_ _2\"></span>back' a<span class=\"_ _2\"></span>dministratie<span class=\"_ _2\"></span>f ver<span class=\"_ _2\"></span>werk<span class=\"_ _2\"></span>t n<span class=\"_ _2\"></span>a de datum van de trans<span class=\"_ _2\"></span>actie, me<span class=\"_ _2\"></span>t name wannee<span class=\"_ _2\"></span>r sommi<span class=\"_ _2\"></span>ge of alle le<span class=\"_ _2\"></span>aseb<span class=\"_ _2\"></span>etalin<span class=\"_ _2\"></span>gen variab<span class=\"_ _2\"></span>ele leas<span class=\"_ _2\"></span>ebeta<span class=\"_ _2\"></span>lingen zi<span class=\"_ _2\"></span>jn die niet afh<span class=\"_ _2\"></span>ankelijk zijn van een index of rentevoet. Zij s<span class=\"_ _2\"></span>tellen dat de ver<span class=\"_ _2\"></span>koper<span class=\"_ _1a\"></span>-l<span class=\"_ _2\"></span>esse<span class=\"_ _2\"></span>e bij de la<span class=\"_ _2\"></span>tere waardering van d<span class=\"_ _2\"></span>e leasever<span class=\"_ _2\"></span>plichtin<span class=\"_ _2\"></span>g '<span class=\"_ _1a\"></span>leasebetalingen<span class=\"_ _0\"></span>' en '<span class=\"_ _0\"></span>her<span class=\"_ _2\"></span>ziene leasebeta<span class=\"_ _0\"></span>lingen'<span class=\"_ _0\"></span> b<span class=\"_ _2\"></span>epaalt op ee<span class=\"_ _2\"></span>n wijze die niet tot gevolg he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t dat d<span class=\"_ _2\"></span>e verkoper-less<span class=\"_ _2\"></span>ee eni<span class=\"_ _2\"></span>g bedra<span class=\"_ _2\"></span>g van de wins<span class=\"_ _2\"></span>t of het verlie<span class=\"_ _2\"></span>s opne<span class=\"_ _2\"></span>emt dat verb<span class=\"_ _2\"></span>and hou<span class=\"_ _2\"></span>dt me<span class=\"_ _2\"></span>t het geb<span class=\"_ _2\"></span>ruiksrec<span class=\"_ _2\"></span>ht dat hij beh<span class=\"_ _2\"></span>oud<span class=\"_ _2\"></span>t. Eventuele wins<span class=\"_ _2\"></span>ten en verliezen met b<span class=\"_ _2\"></span>etrekk<span class=\"_ _2\"></span>ing tot de volledi<span class=\"_ _2\"></span>ge of ged<span class=\"_ _2\"></span>eel<span class=\"_ _2\"></span>telijke be\u00ebind<span class=\"_ _2\"></span>iging van ee<span class=\"_ _2\"></span>n leas<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>overeenkomst bl<span class=\"_ _2\"></span>ijven op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men wann<span class=\"_ _2\"></span>eer ze zich voord<span class=\"_ _2\"></span>oen, a<span class=\"_ _2\"></span>angezien ze be<span class=\"_ _2\"></span>trekkin<span class=\"_ _2\"></span>g hebb<span class=\"_ _2\"></span>en op h<span class=\"_ _2\"></span>et gebr<span class=\"_ _2\"></span>uiksrecht d<span class=\"_ _2\"></span>at is be<span class=\"_ _2\"></span>\u00ebindig<span class=\"_ _2\"></span>d en niet o<span class=\"_ _2\"></span>p het be<span class=\"_ _2\"></span>houd<span class=\"_ _2\"></span>en gebruik<span class=\"_ _0\"></span>srecht.T<span class=\"_ _24\"></span>oe<span class=\"_ _2\"></span>lichting 1.<span class=\"_ _2\"></span>2. Co<span class=\"_ _2\"></span>nsolidatieDochterondernemingenDo<span class=\"_ _2\"></span>chteronde<span class=\"_ _2\"></span>rnemin<span class=\"_ _2\"></span>gen zijn alle enti<span class=\"_ _2\"></span>teiten waar<span class=\"_ _2\"></span>voor de groep<span class=\"_ _2\"></span> blo<span class=\"_ _2\"></span>otges<span class=\"_ _2\"></span>teld is aan of <span class=\"_ _0\"></span>re<span class=\"_ _2\"></span>chten heef<span class=\"_ _6\"></span>t op variabel<span class=\"_ _2\"></span>e ink<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>msten die het gevolg zijn van haar betrok<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>enhe<span class=\"_ _2\"></span>id bij een entitei<span class=\"_ _2\"></span>t en het vermo<span class=\"_ _2\"></span>gen he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t om deze ink<span class=\"_ _0\"></span>om<span class=\"_ _2\"></span>sten te <span class=\"_ _0\"></span>b<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>temmen als gevolg van haar zegge<span class=\"_ _2\"></span>nschap over de entitei<span class=\"_ _2\"></span>t. Het bes<span class=\"_ _2\"></span>taan en het ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>t van <span class=\"_ _1a\"></span>potenti\u00ebl<span class=\"_ _2\"></span>e stemrechten die mom<span class=\"_ _2\"></span>enteel uitoefenb<span class=\"_ _2\"></span>aar of conver<span class=\"_ _2\"></span>teerb<span class=\"_ _2\"></span>aar zijn, worden in aanme<span class=\"_ _2\"></span>rkin<span class=\"_ _2\"></span>g geno<span class=\"_ _2\"></span>men bij het be<span class=\"_ _2\"></span>oord<span class=\"_ _2\"></span>elen of de groep zegg<span class=\"_ _2\"></span>ensch<span class=\"_ _2\"></span>ap uitoefent over een and<span class=\"_ _2\"></span>ere entiteit. D<span class=\"_ _2\"></span>ochteron<span class=\"_ _2\"></span>dern<span class=\"_ _2\"></span>eminge<span class=\"_ _2\"></span>n worden volle<span class=\"_ _2\"></span>dig gec<span class=\"_ _2\"></span>onso<span class=\"_ _2\"></span>lidee<span class=\"_ _2\"></span>rd vanaf de datum waarop de zegge<span class=\"_ _2\"></span>nschap overdrag<span class=\"_ _2\"></span>en wordt aan de groep. De cons<span class=\"_ _2\"></span>olidatie<span class=\"_ _2\"></span> wordt on<span class=\"_ _2\"></span>geda<span class=\"_ _2\"></span>an gemaak<span class=\"_ _6\"></span>t vanaf de datum waarop de zegge<span class=\"_ _2\"></span>nschap op<span class=\"_ _2\"></span>houd<span class=\"_ _2\"></span>t te bestaan<span class=\"_ _2\"></span>.De gro<span class=\"_ _2\"></span>ep past d<span class=\"_ _2\"></span>e acqu<span class=\"_ _2\"></span>isitiem<span class=\"_ _2\"></span>ethod<span class=\"_ _2\"></span>e toe om be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>comb<span class=\"_ _2\"></span>inaties b<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>houdk<span class=\"_ _2\"></span>undig te ver<span class=\"_ _2\"></span>werken. De beta<span class=\"_ _2\"></span>alde verg<span class=\"_ _2\"></span>oed<span class=\"_ _2\"></span>ing weer<span class=\"_ _2\"></span>spie<span class=\"_ _2\"></span>gelt d<span class=\"_ _2\"></span>e re\u00eble wa<span class=\"_ _2\"></span>arde van de overge<span class=\"_ _2\"></span>dragen a<span class=\"_ _2\"></span>ctiva, de overge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n verplic<span class=\"_ _2\"></span>htinge<span class=\"_ _2\"></span>n en de ui<span class=\"_ _2\"></span>tgeg<span class=\"_ _2\"></span>even eigen<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>vermog<span class=\"_ _2\"></span>ensins<span class=\"_ _2\"></span>trumen<span class=\"_ _2\"></span>ten. De overgedra<span class=\"_ _2\"></span>gen verg<span class=\"_ _2\"></span>oedi<span class=\"_ _2\"></span>ng omvat de re\u00ebl<span class=\"_ _2\"></span>e waarde van ee<span class=\"_ _2\"></span>n actief of pa<span class=\"_ _2\"></span>ssief dat vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>vlo<span class=\"_ _2\"></span>eit u<span class=\"_ _2\"></span>it een vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>waarde<span class=\"_ _2\"></span>lijke vergoedingsovereenkomst (bijvoorbeel<span class=\"_ _2\"></span>d variabele vergoedingsr<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>gelingen v<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>or t<span class=\"_ _0\"></span>oekomstige gebeurtenissen<span class=\"_ _1a\"></span> zoals winstdo<span class=\"_ _2\"></span>elstellin<span class=\"_ _2\"></span>gen na overna<span class=\"_ _2\"></span>med<span class=\"_ _2\"></span>atum of succ<span class=\"_ _2\"></span>esse<span class=\"_ _2\"></span>n in een b<span class=\"_ _2\"></span>elan<span class=\"_ _2\"></span>grijk proj<span class=\"_ _2\"></span>ect).V<span class=\"_ _0\"></span>er<span class=\"_ _2\"></span>wo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ven iden<span class=\"_ _2\"></span>tifice<span class=\"_ _2\"></span>erba<span class=\"_ _2\"></span>re activa en verp<span class=\"_ _2\"></span>lichting<span class=\"_ _2\"></span>en en voor<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>elijke verplichtin<span class=\"_ _2\"></span>gen overge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n als gevolg van een b<span class=\"_ _2\"></span>edri<span class=\"_ _2\"></span>jfsc<span class=\"_ _2\"></span>ombinati<span class=\"_ _2\"></span>e worden aa<span class=\"_ _2\"></span>nvank<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>lijk gewaarde<span class=\"_ _2\"></span>erd tegen hun re<span class=\"_ _2\"></span>\u00eble waard<span class=\"_ _2\"></span>e op de overna<span class=\"_ _2\"></span>medatu<span class=\"_ _2\"></span>m. V<span class=\"_ _0\"></span>oo<span class=\"_ _2\"></span>r elke overname wa<span class=\"_ _2\"></span>ardeer<span class=\"_ _6\"></span>t de groe<span class=\"_ _2\"></span>p elk mind<span class=\"_ _2\"></span>erhei<span class=\"_ _2\"></span>dsbe<span class=\"_ _2\"></span>lang in d<span class=\"_ _2\"></span>e overgeno<span class=\"_ _2\"></span>men pa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tij tegen re<span class=\"_ _2\"></span>\u00eble mar<span class=\"_ _2\"></span>k<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>waarde of tegen h<span class=\"_ _2\"></span>et evenredig<span class=\"_ _2\"></span>e deel van h<span class=\"_ _2\"></span>et mind<span class=\"_ _2\"></span>erhei<span class=\"_ _2\"></span>dsbe<span class=\"_ _2\"></span>lang in de n<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>-activa van de overge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n par<span class=\"_ _2\"></span>tij.De kosten die ge<span class=\"_ _2\"></span>maak<span class=\"_ _2\"></span>t werd<span class=\"_ _2\"></span>en in het ka<span class=\"_ _2\"></span>der van de overname wo<span class=\"_ _2\"></span>rden op<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>omen in d<span class=\"_ _2\"></span>e result<span class=\"_ _2\"></span>atenrekening. De aan<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>oop<span class=\"_ _2\"></span>kost wordt gewaa<span class=\"_ _2\"></span>rdeerd al<span class=\"_ _2\"></span>s het totaal van de overge<span class=\"_ _2\"></span>dragen ve<span class=\"_ _2\"></span>rgoe<span class=\"_ _2\"></span>ding, gewa<span class=\"_ _2\"></span>ardeerd a<span class=\"_ _2\"></span>an de re\u00eble wa<span class=\"_ _2\"></span>arde op de over<span class=\"_ _2\"></span>name<span class=\"_ _2\"></span>datum en he<span class=\"_ _2\"></span>t bedra<span class=\"_ _2\"></span>g van minderheidsbelangen en eer<span class=\"_ _0\"></span>d<span class=\"_ _2\"></span>er aangehouden belangen in de overgen<span class=\"_ _2\"></span>omen e<span class=\"_ _2\"></span>ntiteit. Voor elke bedrij<span class=\"_ _2\"></span>fsc<span class=\"_ _2\"></span>ombinati<span class=\"_ _2\"></span>e waarde<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>t de gro<span class=\"_ _2\"></span>ep de min<span class=\"_ _2\"></span>derh<span class=\"_ _2\"></span>eidsb<span class=\"_ _2\"></span>elan<span class=\"_ _2\"></span>gen in de overgeno<span class=\"_ _2\"></span>men pa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tijen aa<span class=\"_ _2\"></span>n de re\u00ebl<span class=\"_ _2\"></span>e waarde of aan het evenre<span class=\"_ _2\"></span>dige de<span class=\"_ _2\"></span>el in de id<span class=\"_ _2\"></span>entific<span class=\"_ _2\"></span>eer<span class=\"_ _2\"></span>bare net<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>-activa van de overge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n par<span class=\"_ _2\"></span>tij. H<span class=\"_ _2\"></span>et versc<span class=\"_ _2\"></span>hil van de totale vergo<span class=\"_ _2\"></span>edin<span class=\"_ _2\"></span>g van de overnam<span class=\"_ _2\"></span>e en het b<span class=\"_ _2\"></span>edrag van de mind<span class=\"_ _2\"></span>erhei<span class=\"_ _2\"></span>dsbe<span class=\"_ _2\"></span>lange<span class=\"_ _2\"></span>n over het net<span class=\"_ _2\"></span>to erkend be<span class=\"_ _2\"></span>drag (meest<span class=\"_ _2\"></span>al aan re\u00ebl<span class=\"_ _2\"></span>e waarde) van de ver<span class=\"_ _2\"></span>wor<span class=\"_ _2\"></span>ven identificeerbare act<span class=\"_ _0\"></span>iva en ov<span class=\"_ _0\"></span>ergenomen verplicht<span class=\"_ _1a\"></span>ingen wordt a<span class=\"_ _2\"></span>anzien als go<span class=\"_ _2\"></span>odwi<span class=\"_ _2\"></span>ll. Neg<span class=\"_ _2\"></span>atieve good<span class=\"_ _2\"></span>will wordt onmid<span class=\"_ _2\"></span>dellijk in d<span class=\"_ _2\"></span>e resul<span class=\"_ _2\"></span>tatenrekening op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men.Intercomp<span class=\"_ _2\"></span>any-transa<span class=\"_ _2\"></span>cties, bala<span class=\"_ _2\"></span>nsen en niet-g<span class=\"_ _2\"></span>erealise<span class=\"_ _2\"></span>erde<span class=\"_ _2\"></span> winsten op transac<span class=\"_ _2\"></span>ties tussen enti<span class=\"_ _2\"></span>teiten van de groep worden ge\u00eb<span class=\"_ _2\"></span>liminee<span class=\"_ _2\"></span>rd tijdens de cons<span class=\"_ _2\"></span>olidatie. Nie<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>erealise<span class=\"_ _2\"></span>erde<span class=\"_ _2\"></span> verliezen worden oo<span class=\"_ _2\"></span>k ge\u00eblimin<span class=\"_ _2\"></span>eerd tenzij de transactie<span class=\"_ _2\"></span> bewijs lever<span class=\"_ _6\"></span>t van een bijzondere waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g van het getrans<span class=\"_ _2\"></span>fereerde ac<span class=\"_ _2\"></span>tief in welk geval <span class=\"_ _1a\"></span>het actief in waarde<span class=\"_ _2\"></span> wordt vermin<span class=\"_ _2\"></span>derd via de resul<span class=\"_ _2\"></span>tatenrekening. De gron<span class=\"_ _2\"></span>dslag<span class=\"_ _2\"></span>en van financi\u00eb<span class=\"_ _2\"></span>le verslag<span class=\"_ _2\"></span>geving van doc<span class=\"_ _2\"></span>hteronder<span class=\"_ _2\"></span>nemin<span class=\"_ _2\"></span>gen worden waar no<span class=\"_ _2\"></span>dig aang<span class=\"_ _2\"></span>epast om er<span class=\"_ _2\"></span>vo<span class=\"_ _2\"></span>or te <span class=\"_ _1a\"></span>zorgen dat de grondsl<span class=\"_ _2\"></span>agen die do<span class=\"_ _2\"></span>or de groep worden ge<span class=\"_ _2\"></span>hanteerd<span class=\"_ _2\"></span> consis<span class=\"_ _2\"></span>tent worden toege<span class=\"_ _2\"></span>past.IFRS 5 (Vaste activa aange<span class=\"_ _2\"></span>houd<span class=\"_ _2\"></span>en voor verkoop e<span class=\"_ _2\"></span>n stopg<span class=\"_ _2\"></span>ezette be<span class=\"_ _2\"></span>drijf<span class=\"_ _2\"></span>sactiv<span class=\"_ _2\"></span>iteiten) spec<span class=\"_ _2\"></span>ifice<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>t ni<span class=\"_ _2\"></span>et de beh<span class=\"_ _2\"></span>andel<span class=\"_ _2\"></span>ing voor d<span class=\"_ _2\"></span>e eliminatie van in<span class=\"_ _2\"></span>tercompany-transac<span class=\"_ _2\"></span>ties tusse<span class=\"_ _2\"></span>n de stopg<span class=\"_ _2\"></span>ezette en de vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tgezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten. Als gron<span class=\"_ _2\"></span>dslag vo<span class=\"_ _2\"></span>or financ<span class=\"_ _2\"></span>i\u00eble versla<span class=\"_ _2\"></span>ggevin<span class=\"_ _2\"></span>g opteer<span class=\"_ _6\"></span>t Belysse G<span class=\"_ _2\"></span>roup voor h<span class=\"_ _2\"></span>et elimin<span class=\"_ _2\"></span>eren van intercomp<span class=\"_ _2\"></span>any-transa<span class=\"_ _2\"></span>cties in de w<span class=\"_ _2\"></span>inst- en verlies<span class=\"_ _2\"></span>rekening tusse<span class=\"_ _2\"></span>n de stopg<span class=\"_ _2\"></span>ezette en de vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tgezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten. In overee<span class=\"_ _2\"></span>nstemming m<span class=\"_ _2\"></span>et de vereis<span class=\"_ _2\"></span>te elimina<span class=\"_ _2\"></span>tie van alle intercom<span class=\"_ _2\"></span>pany-<span class=\"_ _2\"></span>saldi vo<span class=\"_ _2\"></span>or de pre<span class=\"_ _2\"></span>sentatie van de jaarre<span class=\"_ _2\"></span>kening (IFRS10)<span class=\"_ _0\"></span>.Segmentra<span class=\"_\"> </span>p<span class=\"_ _2\"></span>por<span class=\"_ _2\"></span>tageOp 4 apr<span class=\"_ _2\"></span>il 2022 kondigde Be<span class=\"_ _2\"></span>lysse G<span class=\"_ _2\"></span>roup NV de vol<span class=\"_ _2\"></span>tooiing aan van de verkoop van h<span class=\"_ _2\"></span>aar Rugs, Res<span class=\"_ _2\"></span>idential p<span class=\"_ _2\"></span>oly<span class=\"_ _2\"></span>propyle<span class=\"_ _2\"></span>en (PP) en Non<span class=\"_ _2\"></span>-Wo<span class=\"_ _0\"></span>ve<span class=\"_ _2\"></span>n activi<span class=\"_ _2\"></span>teiten (de stopgezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten)<span class=\"_ _0\"></span>, s<span class=\"_ _2\"></span>amen m<span class=\"_ _2\"></span>et het me<span class=\"_ _2\"></span>rk Balt<span class=\"_ _2\"></span>a, aan Victori<span class=\"_ _2\"></span>a PL<span class=\"_ _0\"></span>C (de T<span class=\"_ _24\"></span>ra<span class=\"_ _2\"></span>nsactie of d<span class=\"_ _2\"></span>e Desinves<span class=\"_ _2\"></span>tering)<span class=\"_ _0\"></span>.Na de af<span class=\"_ _2\"></span>ronding van d<span class=\"_ _2\"></span>e transactie we<span class=\"_ _2\"></span>rd de mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>ntstruc<span class=\"_ _2\"></span>tuur gewijzig<span class=\"_ _2\"></span>d in een ma<span class=\"_ _2\"></span>nage<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>team voor de Verenigde S<span class=\"_ _2\"></span>taten en e<span class=\"_ _2\"></span>en ande<span class=\"_ _2\"></span>r afzon<span class=\"_ _2\"></span>derlijk mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>team voor Europa, met a<span class=\"_ _2\"></span>anzienlijk m<span class=\"_ _2\"></span>inder central<span class=\"_ _2\"></span>e func<span class=\"_ _2\"></span>ties. Beid<span class=\"_ _2\"></span>e mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>teams heb<span class=\"_ _2\"></span>ben de volg<span class=\"_ _2\"></span>ende h<span class=\"_ _2\"></span>oofdf<span class=\"_ _2\"></span>uncties: pro<span class=\"_ _2\"></span>ductie, inkoop, HR<span class=\"_ _2\"></span>, produ<span class=\"_ _2\"></span>ctontw<span class=\"_ _2\"></span>ikkeling, toelever<span class=\"_ _2\"></span>ingsketen en financ<span class=\"_ _2\"></span>i\u00ebn. D<span class=\"_ _2\"></span>e eco<span class=\"_ _2\"></span>nomisc<span class=\"_ _2\"></span>he kenmerken, de gro<span class=\"_ _2\"></span>eitrend<span class=\"_ _2\"></span>s, de evoluti<span class=\"_ _2\"></span>e van de toelever<span class=\"_ _2\"></span>ingsketen en de be<span class=\"_ _2\"></span>langri<span class=\"_ _2\"></span>jkste waardefactoren versch<span class=\"_ _2\"></span>illen aanzi<span class=\"_ _2\"></span>enlijk tuss<span class=\"_ _2\"></span>en Europa en de VS. In Eur<span class=\"_ _1a\"></span>opa worden d<span class=\"_ _2\"></span>e twe<span class=\"_ _2\"></span>e fabrie<span class=\"_ _2\"></span>ken, Tielt e<span class=\"_ _2\"></span>n Zele, ope<span class=\"_ _2\"></span>ratione<span class=\"_ _2\"></span>el sam<span class=\"_ _2\"></span>en beh<span class=\"_ _2\"></span>eerd on<span class=\"_ _2\"></span>der d<span class=\"_ _2\"></span>ezelfde leid<span class=\"_ _2\"></span>ing, voor d<span class=\"_ _2\"></span>e toewijzing van midd<span class=\"_ _2\"></span>elen, kap<span class=\"_ _2\"></span>itaal<span class=\"_ _2\"></span>uitgaven, toel<span class=\"_ _2\"></span>everingsketen en prod<span class=\"_ _2\"></span>uctie voor de p<span class=\"_ _2\"></span>roduc<span class=\"_ _2\"></span>tie van tapijt<span class=\"_ _2\"></span>teg<span class=\"_ _2\"></span>els en kam<span class=\"_ _2\"></span>erbre<span class=\"_ _2\"></span>ed tapij<span class=\"_ _2\"></span>t voor onze Europes<span class=\"_ _2\"></span>e comm<span class=\"_ _2\"></span>erci\u00ebl<span class=\"_ _2\"></span>e en resid<span class=\"_ _2\"></span>enti\u00eble b<span class=\"_ _2\"></span>edr<span class=\"_ _2\"></span>ijven (inclus<span class=\"_ _2\"></span>ief expor<span class=\"_ _6\"></span>t naar de re<span class=\"_ _2\"></span>st van de werel<span class=\"_ _2\"></span>d). Op basis van deze analyse vol<span class=\"_ _2\"></span>gde onze rap<span class=\"_ _2\"></span>por<span class=\"_ _2\"></span>teri<span class=\"_ _2\"></span>ng het ma<span class=\"_ _2\"></span>nage<span class=\"_ _2\"></span>ment van het b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>f en is het nu Europa e<span class=\"_ _2\"></span>n de V<span class=\"_ _0\"></span>ere<span class=\"_ _2\"></span>nigde S<span class=\"_ _2\"></span>taten (<span class=\"_ _2\"></span>VS<span class=\"_ _0\"></span>) versus e<span class=\"_ _2\"></span>erder C<span class=\"_ _2\"></span>omme<span class=\"_ _2\"></span>rcieel e<span class=\"_ _2\"></span>n Reside<span class=\"_ _2\"></span>ntieel.T<span class=\"_ _24\"></span>o<span class=\"_ _2\"></span>elich<span class=\"_ _2\"></span>ting 4 versc<span class=\"_ _2\"></span>haf<span class=\"_ _2\"></span>t se<span class=\"_ _2\"></span>gmen<span class=\"_ _2\"></span>tinformatie van de gro<span class=\"_ _2\"></span>ep overeenkomstig I<span class=\"_ _2\"></span>FRS 8. De groep z<span class=\"_ _2\"></span>al haar overge<span class=\"_ _2\"></span>bleven be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten uit<span class=\"_ _2\"></span>vo<span class=\"_ _2\"></span>eren via 2 s<span class=\"_ _2\"></span>egme<span class=\"_ _2\"></span>nten die geo<span class=\"_ _2\"></span>rganise<span class=\"_ _2\"></span>erd zijn volge<span class=\"_ _2\"></span>ns regio. He<span class=\"_ _2\"></span>t E<span class=\"_ _1a\"></span>urope<span class=\"_ _2\"></span>se se<span class=\"_ _2\"></span>gment ont<span class=\"_ _2\"></span>werpt, p<span class=\"_ _2\"></span>roduc<span class=\"_ _2\"></span>eer<span class=\"_ _6\"></span>t en distrib<span class=\"_ _2\"></span>ueer<span class=\"_ _6\"></span>t kamerb<span class=\"_ _2\"></span>rede merk<span class=\"_ _6\"></span>tapijten (merl ITC) en modulaire tap<span class=\"_ _2\"></span>ijt<span class=\"_ _2\"></span>tege<span class=\"_ _2\"></span>ls (merk mod<span class=\"_ _2\"></span>ulyss)<span class=\"_ _0\"></span>. H<span class=\"_ _2\"></span>et Amer<span class=\"_ _2\"></span>ikaanse se<span class=\"_ _2\"></span>gmen<span class=\"_ _2\"></span>t ont<span class=\"_ _2\"></span>werpt, pro<span class=\"_ _2\"></span>duce<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>ten distri<span class=\"_ _2\"></span>buee<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t mo<span class=\"_ _2\"></span>dulaire tapi<span class=\"_ _2\"></span>jt<span class=\"_ _2\"></span>tegel<span class=\"_ _2\"></span>s, voorna<span class=\"_ _2\"></span>melijk vo<span class=\"_ _2\"></span>or kantoren en op<span class=\"_ _2\"></span>enba<span class=\"_ _2\"></span>re projecten v<span class=\"_ _2\"></span>ia het me<span class=\"_ _2\"></span>rk Bentley van de groep in d<span class=\"_ _2\"></span>e VS.Op<span class=\"_ _2\"></span>eratione<span class=\"_ _2\"></span>le se<span class=\"_ _2\"></span>gmenten word<span class=\"_ _2\"></span>en op ee<span class=\"_ _2\"></span>n consis<span class=\"_ _2\"></span>tente manie<span class=\"_ _2\"></span>r gerapp<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tee<span class=\"_ _2\"></span>rd in lijn met de i<span class=\"_ _2\"></span>nterne rapp<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>terin<span class=\"_ _2\"></span>g die word<span class=\"_ _2\"></span>t voorge<span class=\"_ _2\"></span>steld aan d<span class=\"_ _2\"></span>e Raad van Bes<span class=\"_ _2\"></span>tuur en het Mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>ntcomit\u00e9. Op m<span class=\"_ _2\"></span>aande<span class=\"_ _2\"></span>lijkse basis word<span class=\"_ _2\"></span>en voor he<span class=\"_ _2\"></span>t Manag<span class=\"_ _2\"></span>emen<span class=\"_ _2\"></span>tcomit\u00e9 de po<span class=\"_ _2\"></span>sten voor omzet, Gec<span class=\"_ _2\"></span>orri<span class=\"_ _2\"></span>geerd<span class=\"_ _2\"></span>e EBITD<span class=\"_ _0\"></span>A<span class=\"_ _2\"></span>, net<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>-voor<span class=\"_ _2\"></span>raad, han<span class=\"_ _2\"></span>delsvord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en en investerin<span class=\"_ _2\"></span>gen wee<span class=\"_ _2\"></span>rgeg<span class=\"_ _2\"></span>even. De se<span class=\"_ _2\"></span>gmentinfor<span class=\"_ _2\"></span>matie die in T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 4 wordt ve<span class=\"_ _2\"></span>rschaf<span class=\"_ _6\"></span>t, werd op deze basis gese<span class=\"_ _2\"></span>lectee<span class=\"_ _2\"></span>rd. Hier<span class=\"_ _2\"></span>uit volg<span class=\"_ _2\"></span>t dat an<span class=\"_ _2\"></span>dere pos<span class=\"_ _2\"></span>ten, zoals totale activa en p<span class=\"_ _2\"></span>assiva pe<span class=\"_ _2\"></span>r segm<span class=\"_ _2\"></span>ent niet i<span class=\"_ _2\"></span>ntern worden n<span class=\"_ _2\"></span>agezien en dus o<span class=\"_ _2\"></span>ok niet word<span class=\"_ _2\"></span>en toege<span class=\"_ _2\"></span>licht. Intre<span class=\"_ _2\"></span>stopbren<span class=\"_ _2\"></span>gsten, intrestkosten en b<span class=\"_ _2\"></span>elastin<span class=\"_ _2\"></span>gen word<span class=\"_ _2\"></span>en cen<span class=\"_ _2\"></span>traal beh<span class=\"_ _2\"></span>eerd e<span class=\"_ _2\"></span>n hierdo<span class=\"_ _2\"></span>or worde<span class=\"_ _2\"></span>n zulke posten niet pe<span class=\"_ _2\"></span>r segm<span class=\"_ _2\"></span>ent voo<span class=\"_ _2\"></span>rgestel<span class=\"_ _2\"></span>d en worde<span class=\"_ _2\"></span>n ze uitges<span class=\"_ _2\"></span>loten van de waarde<span class=\"_ _2\"></span>ring van de winstg<span class=\"_ _2\"></span>evendhei<span class=\"_ _2\"></span>d per s<span class=\"_ _2\"></span>egme<span class=\"_ _2\"></span>nt.T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3. O<span class=\"_ _2\"></span>mrekenin<span class=\"_ _2\"></span>g vree<span class=\"_ _2\"></span>mde val<span class=\"_ _2\"></span>utaF<span class=\"_ _0\"></span>unctionele en presentatieva<span class=\"_ _1a\"></span>lutaDe pos<span class=\"_ _2\"></span>ten in de jaarrekening van elk v<span class=\"_ _1a\"></span>an de entiteiten van de groep zijn gewaard<span class=\"_ _2\"></span>eerd in de valuta van de primaire eco<span class=\"_ _2\"></span>nomisc<span class=\"_ _2\"></span>he omgevi<span class=\"_ _2\"></span>ng waarin de desb<span class=\"_ _2\"></span>etref<span class=\"_ _2\"></span>fen<span class=\"_ _2\"></span>de entiteit<span class=\"_ _2\"></span> werk<span class=\"_ _2\"></span>zaa<span class=\"_ _2\"></span>m is (\u2018<span class=\"_ _0\"></span>de functio<span class=\"_ _2\"></span>nele valu<span class=\"_ _2\"></span>ta\u2019)<span class=\"_ _0\"></span>. D<span class=\"_ _2\"></span>eze <span class=\"_ _0\"></span>g<span class=\"_ _2\"></span>eco<span class=\"_ _2\"></span>nsolid<span class=\"_ _2\"></span>eerde<span class=\"_ _2\"></span> jaarrekening is op<span class=\"_ _2\"></span>ges<span class=\"_ _2\"></span>teld in euro, <span class=\"_ _0\"></span>d<span class=\"_ _2\"></span>e present<span class=\"_ _2\"></span>atievaluta van de groep en de fun<span class=\"_ _2\"></span>ctione<span class=\"_ _2\"></span>le valuta van de groep. Alle bedra<span class=\"_ _2\"></span>gen zijn uitge<span class=\"_ _2\"></span>druk<span class=\"_ _2\"></span>t in duizende<span class=\"_ _2\"></span>n euro\u2019<span class=\"_ _0\"></span>s t<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>nzij anders verm<span class=\"_ _2\"></span>eld.T<span class=\"_ _0\"></span>ransac<span class=\"_ _2\"></span>tie<span class=\"_ _2\"></span>s en sal<span class=\"_ _2\"></span>diT<span class=\"_ _24\"></span>ra<span class=\"_ _2\"></span>nsactie<span class=\"_ _2\"></span>s in vree<span class=\"_ _2\"></span>mde valu<span class=\"_ _2\"></span>ta worden na<span class=\"_ _2\"></span>ar de fun<span class=\"_ _2\"></span>ctione<span class=\"_ _2\"></span>le valuta om<span class=\"_ _2\"></span>gerekend teg<span class=\"_ _2\"></span>en de koerse<span class=\"_ _2\"></span>n die gel<span class=\"_ _2\"></span>den op d<span class=\"_ _2\"></span>e data van de trans<span class=\"_ _2\"></span>acties of o<span class=\"_ _2\"></span>p de datum van waard<span class=\"_ _2\"></span>ering, in geval van pos<span class=\"_ _2\"></span>ten die op de rap<span class=\"_ _2\"></span>por<span class=\"_ _2\"></span>teri<span class=\"_ _2\"></span>ngsdatu<span class=\"_ _2\"></span>m opnieu<span class=\"_ _2\"></span>w worden g<span class=\"_ _2\"></span>ewaardee<span class=\"_ _2\"></span>rd. Wisse<span class=\"_ _2\"></span>lkoerswinsten en -<span class=\"_ _2\"></span>verliezen die voor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>v<span class=\"_ _2\"></span>loeie<span class=\"_ _2\"></span>n uit d<span class=\"_ _2\"></span>e af<span class=\"_ _2\"></span>wikkeling van de<span class=\"_ _2\"></span>rgelijke transactie<span class=\"_ _2\"></span>s en uit de h<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>waarde<span class=\"_ _2\"></span>ring van de m<span class=\"_ _2\"></span>onetaire b<span class=\"_ _2\"></span>alansp<span class=\"_ _2\"></span>osten aan d<span class=\"_ _2\"></span>e koers op ein<span class=\"_ _2\"></span>dejaar<span class=\"_ _0\"></span>, e<span class=\"_ _2\"></span>n passiva ui<span class=\"_ _2\"></span>tged<span class=\"_ _2\"></span>ruk<span class=\"_ _2\"></span>t in vre<span class=\"_ _2\"></span>emde valu<span class=\"_ _2\"></span>ta worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in de resul<span class=\"_ _2\"></span>tatenrekening. Wisse<span class=\"_ _2\"></span>lkoerswinsten en -<span class=\"_ _2\"></span>verliezen die verb<span class=\"_ _2\"></span>and hou<span class=\"_ _2\"></span>den m<span class=\"_ _2\"></span>et liquid<span class=\"_ _2\"></span>e midd<span class=\"_ _2\"></span>elen en l<span class=\"_ _2\"></span>ening<span class=\"_ _2\"></span>en, incl<span class=\"_ _2\"></span>usief le<span class=\"_ _2\"></span>ningen, s<span class=\"_ _2\"></span>chuld<span class=\"_ _2\"></span>en en vorder<span class=\"_ _2\"></span>ingen tu<span class=\"_ _2\"></span>ssen en<span class=\"_ _2\"></span>titeiten van de groe<span class=\"_ _2\"></span>p die niet in aanm<span class=\"_ _2\"></span>erkin<span class=\"_ _2\"></span>g komen als een n<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>-investerin<span class=\"_ _2\"></span>g in een buitenl<span class=\"_ _2\"></span>andse trans<span class=\"_ _2\"></span>actie word<span class=\"_ _2\"></span>en in de res<span class=\"_ _2\"></span>ultatenrekening opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en in \u2018Fi<span class=\"_ _2\"></span>nanci\u00eb<span class=\"_ _2\"></span>le op<span class=\"_ _2\"></span>brengs<span class=\"_ _2\"></span>ten\u2019 en \u2018Finan<span class=\"_ _2\"></span>ci\u00eble kosten\u2019<span class=\"_ _24\"></span>. Alle an<span class=\"_ _2\"></span>dere wiss<span class=\"_ _2\"></span>elkoerswins<span class=\"_ _2\"></span>ten en -verliezen worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in de resul<span class=\"_ _2\"></span>tatenrekening in \u2018Over<span class=\"_ _2\"></span>ige opb<span class=\"_ _2\"></span>rengsten\u2019 of \u2018Overi<span class=\"_ _2\"></span>ge kosten\u2019<span class=\"_ _24\"></span>, ee<span class=\"_ _2\"></span>n onde<span class=\"_ _2\"></span>rdeel van d<span class=\"_ _2\"></span>e bedr<span class=\"_ _2\"></span>ijfswinst.De b<span class=\"_ _2\"></span>elangr<span class=\"_ _2\"></span>ijkste wisselkoers<span class=\"_ _2\"></span>en die werd<span class=\"_ _2\"></span>en geb<span class=\"_ _2\"></span>ruik<span class=\"_ _2\"></span>t bi<span class=\"_ _2\"></span>j het opstell<span class=\"_ _2\"></span>en van deze jaarrekening zijn d<span class=\"_ _2\"></span>e volgen<span class=\"_ _2\"></span>de: 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2022<span class=\"_ _13c\"> </span>31 d<span class=\"_ _2\"></span>ecem<span class=\"_ _2\"></span>ber 20<span class=\"_ _2\"></span>21Slotkoers<span class=\"_ _a6\"> </span><span class=\"ls5 ws5\">G<span class=\"_ _2\"></span>emiddelde </span>Slotkoers<span class=\"_ _a6\"> </span><span class=\"ls5 ws5\">G<span class=\"_ _2\"></span>emiddelde </span>ko<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>sko<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>sUSD<span class=\"_ _93\"> </span>1,0666<span class=\"_ _138\"> </span>1,0<span class=\"_ _2\"></span>53<span class=\"_ _44\"> </span><span class=\"ls56 ws54\">1,1326<span class=\"_ _92\"> </span><span class=\"ls76 ws74\">1,18<span class=\"_ _0\"></span>27</span></span>TRY<span class=\"_ _93\"> </span>1<span class=\"_ _6\"></span>9,<span class=\"_ _2\"></span>9<span class=\"_ _6\"></span>6<span class=\"_ _26\"></span>4<span class=\"_ _2\"></span>9<span class=\"_ _5e\"> </span>1<span class=\"_ _6\"></span>7,<span class=\"_ _6\"></span>4<span class=\"_ _6\"></span>0<span class=\"_ _6\"></span>8<span class=\"_ _6\"></span>8<span class=\"_ _121\"> </span><span class=\"ls90 ws8e\">14,6<span class=\"_ _2\"></span>823<span class=\"_ _32\"> </span><span class=\"ls72 ws70\">10,4<span class=\"_ _2\"></span>40<span class=\"_ _2\"></span>8</span></span>GBP<span class=\"_ _88\"> </span>0,8<span class=\"_ _2\"></span>869<span class=\"_ _6f\"> </span>0<span class=\"_ _2\"></span>,<span class=\"_ _6\"></span>8<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>76<span class=\"_ _6f\"> </span><span class=\"ls72 ws70\">0,<span class=\"_ _2\"></span>840<span class=\"_ _2\"></span>3<span class=\"_ _122\"> </span><span class=\"ls57 ws55\">0,<span class=\"_ _2\"></span>859<span class=\"_ _2\"></span>6</span></span>Enti<span class=\"_ _2\"></span>teite<span class=\"_ _2\"></span>n van de gro<span class=\"_ _2\"></span>epDe resu<span class=\"_ _2\"></span>ltaten en de fi<span class=\"_ _2\"></span>nanci<span class=\"_ _2\"></span>\u00eble po<span class=\"_ _2\"></span>sitie van alle e<span class=\"_ _2\"></span>ntiteiten van de groe<span class=\"_ _2\"></span>p (waar<span class=\"_ _2\"></span>van geen e<span class=\"_ _2\"></span>nkele entiteit e<span class=\"_ _2\"></span>en valuta g<span class=\"_ _2\"></span>ebru<span class=\"_ _2\"></span>ik<span class=\"_ _2\"></span>t van een lan<span class=\"_ _2\"></span>d dat on<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>worp<span class=\"_ _2\"></span>en is aan hyp<span class=\"_ _2\"></span>erin\ufb02<span class=\"_ _2\"></span>atie) die een ande<span class=\"_ _2\"></span>re functio<span class=\"_ _2\"></span>nele valu<span class=\"_ _2\"></span>ta geb<span class=\"_ _2\"></span>ruiken dan de valu<span class=\"_ _2\"></span>ta waarin d<span class=\"_ _2\"></span>e jaarrekening is o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>steld, word<span class=\"_ _2\"></span>en als volg<span class=\"_ _2\"></span>t omge<span class=\"_ _2\"></span>rekend naar de valut<span class=\"_ _2\"></span>a waarin de jaa<span class=\"_ _2\"></span>rrekening is op<span class=\"_ _2\"></span>ges<span class=\"_ _2\"></span>teld:\u2022<span class=\"_ _42\"> </span>activa en p<span class=\"_ _2\"></span>assiva voor e<span class=\"_ _2\"></span>lke gepresen<span class=\"_ _2\"></span>teerde bal<span class=\"_ _2\"></span>ans worden o<span class=\"_ _2\"></span>mgere<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>end tege<span class=\"_ _2\"></span>n de slotkoers of koer<span class=\"_ _2\"></span>s van eindeja<span class=\"_ _2\"></span>ar;\u2022<span class=\"_ _42\"> </span>inkomsten en uitg<span class=\"_ _2\"></span>aven voor elke resultatenre<span class=\"_ _2\"></span>kening worden o<span class=\"_ _2\"></span>mgere<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>end tege<span class=\"_ _2\"></span>n de gem<span class=\"_ _2\"></span>idde<span class=\"_ _2\"></span>lde wiss<span class=\"_ _2\"></span>el<span class=\"_ _2\"></span>- koersen (tenzij di<span class=\"_ _2\"></span>t gemi<span class=\"_ _2\"></span>ddel<span class=\"_ _2\"></span>de gee<span class=\"_ _2\"></span>n rede<span class=\"_ _2\"></span>lijke ben<span class=\"_ _2\"></span>ader<span class=\"_ _2\"></span>ing is van het ge<span class=\"_ _2\"></span>cumul<span class=\"_ _2\"></span>eerde ef<span class=\"_ _6\"></span>fect van de op de trans<span class=\"_ _2\"></span>actied<span class=\"_ _2\"></span>ata gel<span class=\"_ _2\"></span>dend<span class=\"_ _2\"></span>e koersen, in we<span class=\"_ _2\"></span>lk geval inkomsten en uitg<span class=\"_ _2\"></span>aven omgere<span class=\"_ _2\"></span>kend worden tege<span class=\"_ _2\"></span>n de koers op de trans<span class=\"_ _2\"></span>actie<span class=\"_ _2\"></span>data)<span class=\"_ _0\"></span>; e<span class=\"_ _2\"></span>n\u2022<span class=\"_ _42\"> </span><span class=\"ls2 ws2\">alle hieru<span class=\"_ _1a\"></span>it voort<span class=\"_ _2\"></span>vloeiende wisselk<span class=\"_ _0\"></span>oersverschillen </span>worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in \u2018Niet-<span class=\"_ _2\"></span>gerealis<span class=\"_ _2\"></span>eerd<span class=\"_ _2\"></span>e resulta<span class=\"_ _2\"></span>ten\u2019<span class=\"_ _24\"></span>.Bij de co<span class=\"_ _2\"></span>nsolid<span class=\"_ _2\"></span>atie worden w<span class=\"_ _2\"></span>isselkoersve<span class=\"_ _2\"></span>rschill<span class=\"_ _2\"></span>en die voor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>v<span class=\"_ _2\"></span>loeie<span class=\"_ _2\"></span>n uit d<span class=\"_ _2\"></span>e omrekening van de ne<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>to-<span class=\"_ _2\"></span>investering<span class=\"_ _2\"></span>en in bui<span class=\"_ _2\"></span>tenlandse a<span class=\"_ _2\"></span>ctivi<span class=\"_ _2\"></span>teiten en van lenin<span class=\"_ _2\"></span>gen en a<span class=\"_ _2\"></span>ndere valuta<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>instrum<span class=\"_ _2\"></span>enten die aan<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>rk<span class=\"_ _2\"></span>t zijn als h<span class=\"_ _2\"></span>edgin<span class=\"_ _2\"></span>g-instrum<span class=\"_ _2\"></span>enten van (ev<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>ntuel<span class=\"_ _2\"></span>e) dergelijke investeringe<span class=\"_ _2\"></span>n, overgeb<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>t n<span class=\"_ _2\"></span>aar niet-g<span class=\"_ _2\"></span>erealis<span class=\"_ _2\"></span>eerde re<span class=\"_ _2\"></span>sultaten. Wanne<span class=\"_ _2\"></span>er een b<span class=\"_ _2\"></span>uitenlan<span class=\"_ _2\"></span>dse acti<span class=\"_ _2\"></span>viteit g<span class=\"_ _2\"></span>ede<span class=\"_ _2\"></span>eltelijk word<span class=\"_ _2\"></span>t afges<span class=\"_ _2\"></span>toten of verkocht, word<span class=\"_ _2\"></span>en de wiss<span class=\"_ _2\"></span>el- koer<span class=\"_ _2\"></span>sverschill<span class=\"_ _2\"></span>en die on<span class=\"_ _2\"></span>der het eig<span class=\"_ _2\"></span>en vermo<span class=\"_ _2\"></span>gen ware<span class=\"_ _2\"></span>n opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en, op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men in de resul<span class=\"_ _2\"></span>tatenrekening als on<span class=\"_ _2\"></span>derde<span class=\"_ _2\"></span>el van de wins<span class=\"_ _2\"></span>t of het verlie<span class=\"_ _2\"></span>s op verkoop.Wisse<span class=\"_ _2\"></span>lkoerswinsten en -<span class=\"_ _2\"></span>verliezen die verb<span class=\"_ _2\"></span>and hou<span class=\"_ _2\"></span>den m<span class=\"_ _2\"></span>et lenin<span class=\"_ _2\"></span>gen en trans<span class=\"_ _2\"></span>actie<span class=\"_ _2\"></span>s tussen en<span class=\"_ _2\"></span>titeiten van de groe<span class=\"_ _2\"></span>p in een an<span class=\"_ _2\"></span>dere valu<span class=\"_ _2\"></span>ta in vergelij<span class=\"_ _2\"></span>king me<span class=\"_ _2\"></span>t de fun<span class=\"_ _2\"></span>ctionel<span class=\"_ _2\"></span>e valuta worden in d<span class=\"_ _2\"></span>e resul<span class=\"_ _2\"></span>tatenrekening op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men in \u2018F<span class=\"_ _2\"></span>inanci<span class=\"_ _2\"></span>\u00eble opb<span class=\"_ _2\"></span>rengsten\u2019 en \u2018<span class=\"_ _2\"></span>Financ<span class=\"_ _2\"></span>i\u00eble kosten\u2019 wannee<span class=\"_ _2\"></span>r deze lening<span class=\"_ _2\"></span>en niet in aan<span class=\"_ _2\"></span>merk<span class=\"_ _2\"></span>ing komen als e<span class=\"_ _2\"></span>en net<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>-i<span class=\"_ _2\"></span>nvestering in ee<span class=\"_ _2\"></span>n buitenlandse activi<span class=\"_ _2\"></span>teit.Wisse<span class=\"_ _2\"></span>lkoerswinsten en -<span class=\"_ _2\"></span>verliezen die voor<span class=\"_ _6\"></span>t<span class=\"_ _2\"></span>vloe<span class=\"_ _2\"></span>ien ui<span class=\"_ _2\"></span>t hed<span class=\"_ _2\"></span>ging<span class=\"_ _2\"></span>-in<span class=\"_ _2\"></span>strume<span class=\"_ _2\"></span>nten met ee<span class=\"_ _2\"></span>n hande<span class=\"_ _2\"></span>lskarak<span class=\"_ _2\"></span>ter worde<span class=\"_ _2\"></span>n opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en in \u2018Ni<span class=\"_ _2\"></span>et<span class=\"_ _0\"></span>-<span class=\"_ _6\"></span>gerealis<span class=\"_ _2\"></span>eerde re<span class=\"_ _2\"></span>sultaten\u2019 v\u00f3\u00f3r ze uitg<span class=\"_ _2\"></span>eoefen<span class=\"_ _2\"></span>d worden. O<span class=\"_ _2\"></span>p datum van ui<span class=\"_ _2\"></span>toefening word<span class=\"_ _2\"></span>en de resul<span class=\"_ _2\"></span>taten in de res<span class=\"_ _2\"></span>ultatenrekening o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in \u2018Fina<span class=\"_ _2\"></span>nci\u00ebl<span class=\"_ _2\"></span>e opb<span class=\"_ _2\"></span>rengsten\u2019 en \u2018F<span class=\"_ _2\"></span>inanc<span class=\"_ _2\"></span>i\u00eble kosten\u2019<span class=\"_ _24\"></span>. Goo<span class=\"_ _2\"></span>dwill en a<span class=\"_ _2\"></span>anpass<span class=\"_ _2\"></span>ingen van d<span class=\"_ _2\"></span>e re\u00eble waard<span class=\"_ _2\"></span>e na overnam<span class=\"_ _2\"></span>e van een bu<span class=\"_ _2\"></span>itenlan<span class=\"_ _2\"></span>dse enti<span class=\"_ _2\"></span>teit worden b<span class=\"_ _2\"></span>ehan<span class=\"_ _2\"></span>deld a<span class=\"_ _2\"></span>ls activa en p<span class=\"_ _2\"></span>assiva van de bu<span class=\"_ _2\"></span>itenland<span class=\"_ _2\"></span>se entitei<span class=\"_ _2\"></span>t en worde<span class=\"_ _2\"></span>n omge<span class=\"_ _2\"></span>rekend tegen de s<span class=\"_ _2\"></span>lotkoers.T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>4. M<span class=\"_ _2\"></span>ateri<span class=\"_ _2\"></span>\u00eble vast<span class=\"_ _2\"></span>e act<span class=\"_ _2\"></span>ivaMateri\u00ebl<span class=\"_ _2\"></span>e vaste activa worde<span class=\"_ _2\"></span>n gewaarde<span class=\"_ _2\"></span>erd tegen aansc<span class=\"_ _2\"></span>haf<span class=\"_ _2\"></span>fin<span class=\"_ _2\"></span>gswaarde, vermin<span class=\"_ _2\"></span>derd me<span class=\"_ _2\"></span>t eventuele gecu<span class=\"_ _2\"></span>mulee<span class=\"_ _2\"></span>rde afsch<span class=\"_ _2\"></span>rijvin<span class=\"_ _2\"></span>gen en ve<span class=\"_ _2\"></span>rminde<span class=\"_ _2\"></span>rd met eventue<span class=\"_ _2\"></span>le gecu<span class=\"_ _2\"></span>mulee<span class=\"_ _2\"></span>rde waardeverm<span class=\"_ _2\"></span>inder<span class=\"_ _2\"></span>ingen. D<span class=\"_ _2\"></span>e kostprijs van materi\u00ebl<span class=\"_ _2\"></span>e vaste activa omvat ook d<span class=\"_ _2\"></span>e geraam<span class=\"_ _2\"></span>de kostprijs voor ontm<span class=\"_ _2\"></span>anteling en ver<span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>ijderi<span class=\"_ _2\"></span>ng van het ac<span class=\"_ _2\"></span>tief en het hers<span class=\"_ _2\"></span>tellen van de si<span class=\"_ _2\"></span>te in zijn oorsp<span class=\"_ _2\"></span>ronkelijke staat, waarbi<span class=\"_ _2\"></span>j de voor<span class=\"_ _2\"></span>zieni<span class=\"_ _2\"></span>ng wordt o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in overeens<span class=\"_ _2\"></span>temming met IAS 3<span class=\"_ _0\"></span>7 \u2018<span class=\"_ _2\"></span>V<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>orzi<span class=\"_ _2\"></span>eninge<span class=\"_ _2\"></span>n, voor<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>elijke verplich<span class=\"_ _2\"></span>tingen e<span class=\"_ _2\"></span>n voor<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>elijke activa\u2019<span class=\"_ _24\"></span>.Latere kosten worden op<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>omen in d<span class=\"_ _2\"></span>e boe<span class=\"_ _2\"></span>k<span class=\"_ _2\"></span>waarde van het actief of als e<span class=\"_ _2\"></span>en af<span class=\"_ _2\"></span>zonder<span class=\"_ _2\"></span>lijk actief, waar gepas<span class=\"_ _2\"></span>t, maar en<span class=\"_ _2\"></span>kel wannee<span class=\"_ _2\"></span>r het waars<span class=\"_ _2\"></span>chijnlij<span class=\"_ _2\"></span>k is dat toekomstige e<span class=\"_ _2\"></span>cono<span class=\"_ _2\"></span>misch<span class=\"_ _2\"></span>e voorde<span class=\"_ _2\"></span>len die ver<span class=\"_ _2\"></span>bond<span class=\"_ _2\"></span>en zijn aan h<span class=\"_ _2\"></span>et actief n<span class=\"_ _2\"></span>aar de groep zull<span class=\"_ _2\"></span>en vlo<span class=\"_ _2\"></span>eien en d<span class=\"_ _2\"></span>e kostprijs van het a<span class=\"_ _2\"></span>ctief op e<span class=\"_ _2\"></span>en betrouw<span class=\"_ _2\"></span>bare wijze kan worde<span class=\"_ _2\"></span>n gemeten. D<span class=\"_ _2\"></span>e bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde van het ver<span class=\"_ _2\"></span>vang<span class=\"_ _2\"></span>en ond<span class=\"_ _2\"></span>erdee<span class=\"_ _2\"></span>l wordt ni<span class=\"_ _2\"></span>et lang<span class=\"_ _2\"></span>er in de bal<span class=\"_ _2\"></span>ans opgenomen. Alle <span class=\"_ _1a\"></span>andere herst<span class=\"_ _0\"></span>ellingen en onderhoudsk<span class=\"_ _0\"></span>osten<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in de resul<span class=\"_ _2\"></span>tatenrekening tijde<span class=\"_ _2\"></span>ns de bo<span class=\"_ _2\"></span>eking<span class=\"_ _2\"></span>sper<span class=\"_ _2\"></span>iode wa<span class=\"_ _2\"></span>arin ze zijn gema<span class=\"_ _2\"></span>ak<span class=\"_ _2\"></span>t.Grond<span class=\"_ _2\"></span>en worde<span class=\"_ _2\"></span>n niet afge<span class=\"_ _2\"></span>schreven. De a<span class=\"_ _2\"></span>fschri<span class=\"_ _2\"></span>jving van ande<span class=\"_ _2\"></span>re activa word<span class=\"_ _2\"></span>t berekend vol<span class=\"_ _2\"></span>gens de li<span class=\"_ _2\"></span>neaire me<span class=\"_ _2\"></span>thode om de kosten te kunnen toewijzen over de g<span class=\"_ _2\"></span>eraam<span class=\"_ _2\"></span>de resteren<span class=\"_ _2\"></span>de levensdu<span class=\"_ _2\"></span>ur<span class=\"_ _0\"></span>, en wel als volg<span class=\"_ _2\"></span>t:Indus<span class=\"_ _2\"></span>tri\u00eble e<span class=\"_ _2\"></span>n adminis<span class=\"_ _2\"></span>tratieve gebou<span class=\"_ _2\"></span>wen\u2022<span class=\"_ _42\"> </span>Stru<span class=\"_ _2\"></span>cturele we<span class=\"_ _2\"></span>rk<span class=\"_ _2\"></span>zaamh<span class=\"_ _2\"></span>ede<span class=\"_ _2\"></span>n <span class=\"_ _112\"> </span> 40<span class=\"_ _2\"></span>-5<span class=\"_ _2\"></span>0 jaar\u2022<span class=\"_ _42\"> </span>Andere e<span class=\"_ _2\"></span>leme<span class=\"_ _2\"></span>nten<span class=\"_ _9b\"> </span> 10<span class=\"_ _2\"></span>-25 jaar\u2022<span class=\"_ _42\"> </span><span class=\"ls4d ws4b\">Machines<span class=\"_ _1a\"></span> <span class=\"_ _17a\"> </span> 10<span class=\"_ _2\"></span>-33 j<span class=\"_ _0\"></span>aar</span>\u2022<span class=\"_ _42\"> </span>Rollen<span class=\"_ _2\"></span>d materiee<span class=\"_ _2\"></span>l<span class=\"_ _17b\"> </span>5 jaar\u2022<span class=\"_ _42\"> </span>Meub<span class=\"_ _2\"></span>ilair en toeb<span class=\"_ _2\"></span>ehore<span class=\"_ _2\"></span>n<span class=\"_ _a2\"> </span>5-1<span class=\"_ _2\"></span>5 jaarAuto\u2019<span class=\"_ _0\"></span>s in eigend<span class=\"_ _2\"></span>om worde<span class=\"_ _2\"></span>n afgesc<span class=\"_ _2\"></span>hreven tot een rest<span class=\"_ _2\"></span>waarde van 20% van de o<span class=\"_ _2\"></span>orsp<span class=\"_ _2\"></span>ronkelijke k<span class=\"_ _0\"></span>os<span class=\"_ _2\"></span>tprijs.V<span class=\"_ _0\"></span>er<span class=\"_ _2\"></span>van<span class=\"_ _2\"></span>gingso<span class=\"_ _2\"></span>nderd<span class=\"_ _2\"></span>elen a<span class=\"_ _2\"></span>ange<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>ocht vo<span class=\"_ _2\"></span>or sp<span class=\"_ _2\"></span>ecifi<span class=\"_ _2\"></span>eke install<span class=\"_ _2\"></span>aties worde<span class=\"_ _2\"></span>n gea<span class=\"_ _2\"></span>ctiveerd en a<span class=\"_ _2\"></span>fgesc<span class=\"_ _2\"></span>hreven over de nut<span class=\"_ _6\"></span>tige levensdu<span class=\"_ _2\"></span>ur die niet m<span class=\"_ _2\"></span>eer dan 4 j<span class=\"_ _2\"></span>aar be<span class=\"_ _2\"></span>draag<span class=\"_ _2\"></span>t. Products<span class=\"_ _2\"></span>talen wo<span class=\"_ _2\"></span>rden ge<span class=\"_ _2\"></span>activee<span class=\"_ _2\"></span>rd en afges<span class=\"_ _2\"></span>chreven over 2 jaar<span class=\"_ _0\"></span>.De res<span class=\"_ _2\"></span>twaa<span class=\"_ _2\"></span>rde en nu<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>tige levens<span class=\"_ _2\"></span>duur van activa word<span class=\"_ _2\"></span>en her<span class=\"_ _2\"></span>zien en wa<span class=\"_ _2\"></span>ar nodi<span class=\"_ _2\"></span>g aange<span class=\"_ _2\"></span>past o<span class=\"_ _2\"></span>p het ein<span class=\"_ _2\"></span>de van de versla<span class=\"_ _2\"></span>gper<span class=\"_ _2\"></span>iode. D<span class=\"_ _2\"></span>e bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde van ee<span class=\"_ _2\"></span>n actief word<span class=\"_ _2\"></span>t onmid<span class=\"_ _2\"></span>dellijk ver<span class=\"_ _2\"></span>minde<span class=\"_ _2\"></span>rd tot het realise<span class=\"_ _2\"></span>erbare b<span class=\"_ _2\"></span>edrag i<span class=\"_ _2\"></span>ndien de bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde van h<span class=\"_ _2\"></span>et actief ho<span class=\"_ _2\"></span>ger is d<span class=\"_ _2\"></span>an het ge<span class=\"_ _2\"></span>raamde realise<span class=\"_ _2\"></span>erbare b<span class=\"_ _2\"></span>edra<span class=\"_ _2\"></span>g.Aanpass<span class=\"_ _2\"></span>ingen a<span class=\"_ _2\"></span>an de re\u00ebl<span class=\"_ _2\"></span>e waarde als g<span class=\"_ _2\"></span>evolg van be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>comb<span class=\"_ _2\"></span>inaties word<span class=\"_ _2\"></span>en afge<span class=\"_ _2\"></span>schreven over de geraam<span class=\"_ _2\"></span>de res<span class=\"_ _2\"></span>terende nu<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>tige levens<span class=\"_ _2\"></span>duur van de betre<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>fen<span class=\"_ _2\"></span>de ac<span class=\"_ _2\"></span>tiva.Winsten en ver<span class=\"_ _2\"></span>liezen op verkopen van a<span class=\"_ _2\"></span>ctiva worden b<span class=\"_ _2\"></span>epa<span class=\"_ _2\"></span>ald door d<span class=\"_ _2\"></span>e opb<span class=\"_ _2\"></span>rengsten te vergel<span class=\"_ _2\"></span>ijken met de bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde e<span class=\"_ _2\"></span>n worden in d<span class=\"_ _2\"></span>e resul<span class=\"_ _2\"></span>tatenrekening op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men in \u2018Over<span class=\"_ _2\"></span>ige opb<span class=\"_ _2\"></span>rengsten\u2019 of \u2018Overi<span class=\"_ _2\"></span>ge kosten\u2019<span class=\"_ _24\"></span>.T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>5. Go<span class=\"_ _2\"></span>odwi<span class=\"_ _2\"></span>llDe go<span class=\"_ _2\"></span>odwil<span class=\"_ _2\"></span>l wordt toeg<span class=\"_ _2\"></span>erekend aan kas<span class=\"_ _2\"></span>stroom<span class=\"_ _2\"></span>-gene<span class=\"_ _2\"></span>rerend<span class=\"_ _2\"></span>e eenh<span class=\"_ _2\"></span>eden of gro<span class=\"_ _2\"></span>epe<span class=\"_ _2\"></span>n van kasstroo<span class=\"_ _2\"></span>m-gene<span class=\"_ _2\"></span>rerend<span class=\"_ _2\"></span>e eenh<span class=\"_ _2\"></span>eden wa<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>van ver<span class=\"_ _2\"></span>wacht wo<span class=\"_ _2\"></span>rdt dat zij voorde<span class=\"_ _2\"></span>el zullen h<span class=\"_ _2\"></span>alen ui<span class=\"_ _2\"></span>t de be<span class=\"_ _2\"></span>drij<span class=\"_ _2\"></span>fscom<span class=\"_ _2\"></span>binatie waar<span class=\"_ _2\"></span>uit de go<span class=\"_ _2\"></span>odwill o<span class=\"_ _2\"></span>ntstond. Go<span class=\"_ _2\"></span>odwi<span class=\"_ _2\"></span>ll wordt jaa<span class=\"_ _2\"></span>rlijks getest o<span class=\"_ _2\"></span>p waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g en tegen kostp<span class=\"_ _2\"></span>rijs gewaard<span class=\"_ _2\"></span>eerd in de onde<span class=\"_ _2\"></span>rligg<span class=\"_ _2\"></span>ende valu<span class=\"_ _2\"></span>ta vermin<span class=\"_ _2\"></span>derd m<span class=\"_ _2\"></span>et de gec<span class=\"_ _2\"></span>umule<span class=\"_ _2\"></span>erde bijzonde<span class=\"_ _2\"></span>re waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen. Bijzond<span class=\"_ _2\"></span>ere waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen o<span class=\"_ _2\"></span>p goo<span class=\"_ _2\"></span>dwill worde<span class=\"_ _2\"></span>n niet me<span class=\"_ _2\"></span>er terugg<span class=\"_ _2\"></span>edraaid<span class=\"_ _2\"></span>. Winsten en ver<span class=\"_ _2\"></span>liezen op de verkoop van ee<span class=\"_ _2\"></span>n kasstroo<span class=\"_ _2\"></span>m-<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>enere<span class=\"_ _2\"></span>rende e<span class=\"_ _2\"></span>enhe<span class=\"_ _2\"></span>id omvat<span class=\"_ _2\"></span>ten de bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde van de goo<span class=\"_ _2\"></span>dwill m<span class=\"_ _2\"></span>et betrek<span class=\"_ _2\"></span>king tot de verkochte kass<span class=\"_ _2\"></span>troom<span class=\"_ _2\"></span>-genererende eenheid<span class=\"_ _0\"></span>.  T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6. An<span class=\"_ _2\"></span>dere i<span class=\"_ _2\"></span>mmat<span class=\"_ _2\"></span>eri\u00ebl<span class=\"_ _2\"></span>e vaste ac<span class=\"_ _2\"></span>tivaHandelsmerk<span class=\"_ _0\"></span>en Hand<span class=\"_ _2\"></span>elsme<span class=\"_ _2\"></span>rken die ver<span class=\"_ _2\"></span>wor<span class=\"_ _2\"></span>ven zijn in e<span class=\"_ _2\"></span>en be<span class=\"_ _2\"></span>drijf<span class=\"_ _2\"></span>scom<span class=\"_ _2\"></span>binatie worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n tegen de re<span class=\"_ _2\"></span>\u00eble waard<span class=\"_ _2\"></span>e op de ver<span class=\"_ _2\"></span>wer<span class=\"_ _2\"></span>vin<span class=\"_ _2\"></span>gsdatum<span class=\"_ _2\"></span>. De re\u00ebl<span class=\"_ _2\"></span>e mark<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>e wordt b<span class=\"_ _2\"></span>epaa<span class=\"_ _2\"></span>ld op basis van e<span class=\"_ _2\"></span>en be<span class=\"_ _2\"></span>rekening van de net<span class=\"_ _2\"></span>to con<span class=\"_ _2\"></span>tante waarde, gec<span class=\"_ _2\"></span>orrig<span class=\"_ _2\"></span>eerd voo<span class=\"_ _2\"></span>r de kosten die moe<span class=\"_ _2\"></span>ten worden ge<span class=\"_ _2\"></span>maak<span class=\"_ _2\"></span>t om de han<span class=\"_ _2\"></span>delsm<span class=\"_ _2\"></span>erken verder in d<span class=\"_ _2\"></span>e mark<span class=\"_ _2\"></span>t te ond<span class=\"_ _2\"></span>ersteun<span class=\"_ _2\"></span>en. Hand<span class=\"_ _2\"></span>elsme<span class=\"_ _2\"></span>rken hebb<span class=\"_ _2\"></span>en ee<span class=\"_ _2\"></span>n eindig<span class=\"_ _2\"></span>e nut<span class=\"_ _2\"></span>tig<span class=\"_ _2\"></span>e levensduur en worde<span class=\"_ _2\"></span>n geb<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>t teg<span class=\"_ _2\"></span>en kostprijs verm<span class=\"_ _2\"></span>inderd m<span class=\"_ _2\"></span>et gecu<span class=\"_ _2\"></span>mulee<span class=\"_ _2\"></span>rde afsch<span class=\"_ _2\"></span>rijvin<span class=\"_ _2\"></span>gen. D<span class=\"_ _2\"></span>e afsch<span class=\"_ _2\"></span>rijvin<span class=\"_ _2\"></span>gen word<span class=\"_ _2\"></span>en bere<span class=\"_ _2\"></span>kend volgens d<span class=\"_ _2\"></span>e lineaire m<span class=\"_ _2\"></span>ethod<span class=\"_ _2\"></span>e om de kostprijs van de han<span class=\"_ _2\"></span>delsm<span class=\"_ _2\"></span>erken toe te wijzen over het k<span class=\"_ _1a\"></span>or<span class=\"_ _2\"></span>ts<span class=\"_ _2\"></span>te v<span class=\"_ _1a\"></span>an hun geraam<span class=\"_ _2\"></span>de nu<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>tige levens<span class=\"_ _2\"></span>duur of de p<span class=\"_ _2\"></span>eriod<span class=\"_ _2\"></span>e van het wet<span class=\"_ _2\"></span>telijk recht, d<span class=\"_ _2\"></span>at voor de hu<span class=\"_ _2\"></span>idige ha<span class=\"_ _2\"></span>ndels<span class=\"_ _2\"></span>merken 10 jaa<span class=\"_ _2\"></span>r bed<span class=\"_ _2\"></span>raagt.Sof<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ware en l<span class=\"_ _2\"></span>icen<span class=\"_ _2\"></span>tiesDe kostprijs d<span class=\"_ _2\"></span>ie verbo<span class=\"_ _2\"></span>nden is a<span class=\"_ _2\"></span>an de aankoop van s<span class=\"_ _2\"></span>of<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ware worden g<span class=\"_ _2\"></span>eactive<span class=\"_ _2\"></span>erd tegen hu<span class=\"_ _2\"></span>n kostprijs en word<span class=\"_ _2\"></span>en ver<span class=\"_ _2\"></span>volg<span class=\"_ _2\"></span>ens afges<span class=\"_ _2\"></span>chreven over hun gera<span class=\"_ _2\"></span>amde nu<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>tige levensduu<span class=\"_ _2\"></span>r volgens d<span class=\"_ _2\"></span>e lineaire m<span class=\"_ _2\"></span>ethod<span class=\"_ _2\"></span>e of over de loo<span class=\"_ _2\"></span>ptijd van het co<span class=\"_ _2\"></span>ntract, mo<span class=\"_ _2\"></span>cht deze kor<span class=\"_ _2\"></span>ter zijn. De nu<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>tige levensduu<span class=\"_ _2\"></span>r wordt me<span class=\"_ _2\"></span>est<span class=\"_ _2\"></span>al geraam<span class=\"_ _2\"></span>d op 5 jaar<span class=\"_ _0\"></span>. Uitgaven voo<span class=\"_ _2\"></span>r gekochte lice<span class=\"_ _2\"></span>nties worde<span class=\"_ _2\"></span>n geac<span class=\"_ _2\"></span>tiveerd tege<span class=\"_ _2\"></span>n hun kostprijs en wo<span class=\"_ _2\"></span>rden ver<span class=\"_ _2\"></span>vol<span class=\"_ _2\"></span>gens afg<span class=\"_ _2\"></span>eschreven over hun geraam<span class=\"_ _2\"></span>de nu<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>tige levens<span class=\"_ _2\"></span>duur volge<span class=\"_ _2\"></span>ns de line<span class=\"_ _2\"></span>aire metho<span class=\"_ _2\"></span>de of over de loo<span class=\"_ _2\"></span>ptijd van het c<span class=\"_ _2\"></span>ontract, m<span class=\"_ _2\"></span>ocht d<span class=\"_ _2\"></span>eze k<span class=\"_ _0\"></span>or<span class=\"_ _6\"></span>ter zijn. De nu<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>tige levens<span class=\"_ _2\"></span>duur word<span class=\"_ _2\"></span>t mees<span class=\"_ _2\"></span>tal gera<span class=\"_ _2\"></span>amd op 5 ja<span class=\"_ _2\"></span>ar<span class=\"_ _0\"></span>. Inte<span class=\"_ _2\"></span>rn ont<span class=\"_ _2\"></span>wikkelde s<span class=\"_ _2\"></span>of<span class=\"_ _2\"></span>twa<span class=\"_ _2\"></span>re en an<span class=\"_ _2\"></span>dere ontwikkelingsk<span class=\"_ _0\"></span>ostenK<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>sten die verb<span class=\"_ _2\"></span>onde<span class=\"_ _2\"></span>n zijn aan het o<span class=\"_ _2\"></span>nder<span class=\"_ _2\"></span>houd van computersoft<span class=\"_ _2\"></span>war<span class=\"_ _1a\"></span>eprogramma<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s worden opgenomen als een u<span class=\"_ _2\"></span>itgave wanne<span class=\"_ _2\"></span>er deze wordt ge<span class=\"_ _2\"></span>maak<span class=\"_ _2\"></span>t. Ont<span class=\"_ _2\"></span>wikkeling<span class=\"_ _2\"></span>skosten die rechtstre<span class=\"_ _2\"></span>eks toerekenbaar zijn a<span class=\"_ _2\"></span>an het ont<span class=\"_ _2\"></span>wer<span class=\"_ _2\"></span>p en het testen van id<span class=\"_ _2\"></span>entific<span class=\"_ _2\"></span>eer<span class=\"_ _2\"></span>bare en unie<span class=\"_ _2\"></span>ke sof<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>warepro<span class=\"_ _2\"></span>ducten die g<span class=\"_ _2\"></span>eco<span class=\"_ _2\"></span>ntrolee<span class=\"_ _2\"></span>rd worden do<span class=\"_ _2\"></span>or de gro<span class=\"_ _2\"></span>ep worden in i<span class=\"_ _2\"></span>mmateri\u00ebl<span class=\"_ _2\"></span>e activa op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men wann<span class=\"_ _2\"></span>eer aa<span class=\"_ _2\"></span>n de volge<span class=\"_ _2\"></span>nde cri<span class=\"_ _2\"></span>teria is vold<span class=\"_ _2\"></span>aan:\u2022<span class=\"_ _42\"> </span>het is techni<span class=\"_ _2\"></span>sch haal<span class=\"_ _2\"></span>baar om d<span class=\"_ _2\"></span>e sof<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ware te voltooien zodat deze be<span class=\"_ _2\"></span>schikb<span class=\"_ _2\"></span>aar is voor g<span class=\"_ _2\"></span>ebr<span class=\"_ _2\"></span>uik;\u2022<span class=\"_ _42\"> </span>het man<span class=\"_ _2\"></span>agem<span class=\"_ _2\"></span>ent he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t de in<span class=\"_ _2\"></span>tentie om de sof<span class=\"_ _6\"></span>tware te voltooie<span class=\"_ _2\"></span>n en deze te gebruiken of te verkopen;\u2022<span class=\"_ _42\"> </span>er be<span class=\"_ _2\"></span>staat e<span class=\"_ _2\"></span>en mo<span class=\"_ _2\"></span>gelijk<span class=\"_ _2\"></span>heid o<span class=\"_ _2\"></span>m de sof<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ware te gebr<span class=\"_ _2\"></span>uiken of te v<span class=\"_ _1a\"></span>erkopen;\u2022<span class=\"_ _42\"> </span>er kan worde<span class=\"_ _2\"></span>n aang<span class=\"_ _2\"></span>etoond ho<span class=\"_ _2\"></span>e de sof<span class=\"_ _6\"></span>tware in de toekomst waarsc<span class=\"_ _2\"></span>hijnlijk e<span class=\"_ _2\"></span>cono<span class=\"_ _2\"></span>mische vo<span class=\"_ _2\"></span>ordel<span class=\"_ _2\"></span>en kan oplever<span class=\"_ _0\"></span>en;\u2022 <span class=\"_ _28\"> </span>e<span class=\"_ _2\"></span>r zijn adequate technisc<span class=\"_ _2\"></span>he, financi\u00eb<span class=\"_ _2\"></span>le en ande<span class=\"_ _2\"></span>re midd<span class=\"_ _2\"></span>elen be<span class=\"_ _2\"></span>schik<span class=\"_ _2\"></span>baar om de ont<span class=\"_ _2\"></span>wikkeling te voltooien enom het sof<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>warep<span class=\"_ _2\"></span>roduct te gebru<span class=\"_ _2\"></span>iken <span class=\"_ _1a\"></span>of te <span class=\"_ _0\"></span>ver<span class=\"_ _2\"></span>kopen; en\u2022<span class=\"_ _42\"> </span>de uit<span class=\"_ _2\"></span>gaven die toerekenbaar zij<span class=\"_ _2\"></span>n aan de sof<span class=\"_ _6\"></span>tware tijdens d<span class=\"_ _2\"></span>e ont<span class=\"_ _2\"></span>wikkeling e<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>van kunnen o<span class=\"_ _2\"></span>p een betrouw<span class=\"_ _2\"></span>bare manie<span class=\"_ _2\"></span>r worden g<span class=\"_ _2\"></span>emeten.Rechts<span class=\"_ _2\"></span>treeks toerekenbare kosten die gea<span class=\"_ _2\"></span>ctiveerd worden a<span class=\"_ _2\"></span>ls onde<span class=\"_ _2\"></span>rdeel van h<span class=\"_ _2\"></span>et sof<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>warepro<span class=\"_ _2\"></span>duct o<span class=\"_ _2\"></span>mvatten de pe<span class=\"_ _2\"></span>rson<span class=\"_ _2\"></span>eelskosten voor d<span class=\"_ _2\"></span>e sof<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ware<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>ont<span class=\"_ _2\"></span>wik<span class=\"_ _2\"></span>keling en een re<span class=\"_ _2\"></span>delijk d<span class=\"_ _2\"></span>eel van rech<span class=\"_ _2\"></span>tstreeks toerekenbare vas<span class=\"_ _2\"></span>te bedrijfskosten.Andere o<span class=\"_ _2\"></span>ntw<span class=\"_ _2\"></span>ikkelingsui<span class=\"_ _2\"></span>tgaven die niet a<span class=\"_ _2\"></span>an deze criteria bea<span class=\"_ _2\"></span>ntwo<span class=\"_ _2\"></span>orden<span class=\"_ _2\"></span>, worden op<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>omen a<span class=\"_ _2\"></span>ls een ui<span class=\"_ _2\"></span>tgave wannee<span class=\"_ _2\"></span>r deze wordt ge<span class=\"_ _2\"></span>maak<span class=\"_ _2\"></span>t. O<span class=\"_ _2\"></span>ntw<span class=\"_ _2\"></span>ikkelingskosten die eerd<span class=\"_ _2\"></span>er opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en waren als e<span class=\"_ _2\"></span>en uitg<span class=\"_ _2\"></span>ave worden in ee<span class=\"_ _2\"></span>n daaropvol<span class=\"_ _2\"></span>gend<span class=\"_ _2\"></span>e peri<span class=\"_ _2\"></span>ode ni<span class=\"_ _2\"></span>et opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en als ee<span class=\"_ _2\"></span>n actief.Ont<span class=\"_ _2\"></span>wikkeling<span class=\"_ _2\"></span>skosten voor comp<span class=\"_ _2\"></span>utersof<span class=\"_ _6\"></span>tware o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n als activa word<span class=\"_ _2\"></span>en afge<span class=\"_ _2\"></span>schreven over hun ge<span class=\"_ _2\"></span>raamde n<span class=\"_ _2\"></span>ut<span class=\"_ _2\"></span>tige levensduu<span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>, die over het alg<span class=\"_ _2\"></span>emee<span class=\"_ _2\"></span>n tussen 3 e<span class=\"_ _2\"></span>n 5 jaar be<span class=\"_ _2\"></span>draag<span class=\"_ _2\"></span>t.T<span class=\"_ _24\"></span>oelichting 1.7<span class=\"_ _24\"></span>. Bijzondere waarde<span class=\"_ _0\"></span>vermindering<span class=\"_ _0\"></span> van<span class=\"ls0 ws0\"> </span>vas<span class=\"_ _2\"></span>te a<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ivaGoo<span class=\"_ _2\"></span>dwill is nie<span class=\"_ _2\"></span>t onde<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>worpe<span class=\"_ _2\"></span>n aan afsc<span class=\"_ _2\"></span>hrijv<span class=\"_ _2\"></span>ing en word<span class=\"_ _2\"></span>t jaarlij<span class=\"_ _2\"></span>ks getoetst op e<span class=\"_ _2\"></span>en bijzonde<span class=\"_ _2\"></span>re waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g of vaker wanneer ge<span class=\"_ _2\"></span>beur<span class=\"_ _6\"></span>tenissen of veran<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen in omsta<span class=\"_ _2\"></span>ndigh<span class=\"_ _2\"></span>eden a<span class=\"_ _2\"></span>angeven dat ze mo<span class=\"_ _2\"></span>geli<span class=\"_ _2\"></span>jk een bijzond<span class=\"_ _2\"></span>ere waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g heb<span class=\"_ _2\"></span>ben o<span class=\"_ _2\"></span>nderg<span class=\"_ _2\"></span>aan. Ande<span class=\"_ _2\"></span>re activa worden g<span class=\"_ _2\"></span>etoetst op b<span class=\"_ _2\"></span>ijzondere waard<span class=\"_ _2\"></span>everminde<span class=\"_ _2\"></span>ring wannee<span class=\"_ _2\"></span>r geb<span class=\"_ _2\"></span>eur<span class=\"_ _2\"></span>teniss<span class=\"_ _2\"></span>en of wijzigin<span class=\"_ _2\"></span>gen in oms<span class=\"_ _2\"></span>tandi<span class=\"_ _2\"></span>ghed<span class=\"_ _2\"></span>en aang<span class=\"_ _2\"></span>even dat de bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde m<span class=\"_ _2\"></span>oge<span class=\"_ _2\"></span>lijk niet real<span class=\"_ _2\"></span>iseer<span class=\"_ _2\"></span>baar is. Er wordt een b<span class=\"_ _2\"></span>ijzondere waard<span class=\"_ _2\"></span>evermind<span class=\"_ _2\"></span>ering o<span class=\"_ _2\"></span>pgen<span class=\"_ _2\"></span>omen voor he<span class=\"_ _2\"></span>t bedra<span class=\"_ _2\"></span>g waar<span class=\"_ _2\"></span>voor d<span class=\"_ _2\"></span>e bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde de re<span class=\"_ _2\"></span>alisee<span class=\"_ _2\"></span>rbare waarde er<span class=\"_ _6\"></span>van overstijgt. D<span class=\"_ _2\"></span>e realise<span class=\"_ _2\"></span>erba<span class=\"_ _2\"></span>re waarde is de hoo<span class=\"_ _2\"></span>gste van de re\u00ebl<span class=\"_ _2\"></span>e waarde van ee<span class=\"_ _2\"></span>n actief verm<span class=\"_ _2\"></span>inderd met de kosten van verkoop en d<span class=\"_ _2\"></span>e gebr<span class=\"_ _2\"></span>uikswaarde. Deze waarden wo<span class=\"_ _2\"></span>rden over het a<span class=\"_ _2\"></span>lgem<span class=\"_ _2\"></span>een b<span class=\"_ _2\"></span>epaal<span class=\"_ _2\"></span>d op basi<span class=\"_ _2\"></span>s van de be<span class=\"_ _2\"></span>rekening van de co<span class=\"_ _2\"></span>ntante waarde van de kass<span class=\"_ _2\"></span>troom. Met he<span class=\"_ _2\"></span>t oog o<span class=\"_ _2\"></span>p de be<span class=\"_ _2\"></span>oord<span class=\"_ _2\"></span>eling van de bi<span class=\"_ _2\"></span>jzondere waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g worden a<span class=\"_ _2\"></span>ctiva geg<span class=\"_ _2\"></span>roep<span class=\"_ _2\"></span>eerd op d<span class=\"_ _2\"></span>e laags<span class=\"_ _2\"></span>te niveaus waar<span class=\"_ _2\"></span>vo<span class=\"_ _2\"></span>or er af<span class=\"_ _2\"></span>zonder<span class=\"_ _2\"></span>lijk ide<span class=\"_ _2\"></span>ntifice<span class=\"_ _2\"></span>erba<span class=\"_ _2\"></span>re kasinstrom<span class=\"_ _2\"></span>en zijn die grotend<span class=\"_ _2\"></span>eels afh<span class=\"_ _2\"></span>ankelijk zijn van kasinstrom<span class=\"_ _2\"></span>en uit an<span class=\"_ _2\"></span>dere ac<span class=\"_ _2\"></span>tiva of groep<span class=\"_ _2\"></span>en van activa (kasstroo<span class=\"_ _2\"></span>m-<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>enere<span class=\"_ _2\"></span>rende e<span class=\"_ _2\"></span>enhe<span class=\"_ _2\"></span>den)<span class=\"_ _0\"></span>. An<span class=\"_ _2\"></span>dere nie<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>-fin<span class=\"_ _2\"></span>anci\u00eb<span class=\"_ _2\"></span>le activa dan g<span class=\"_ _2\"></span>ood<span class=\"_ _2\"></span>will die ee<span class=\"_ _2\"></span>n bijzondere waa<span class=\"_ _2\"></span>rdevermind<span class=\"_ _2\"></span>ering heb<span class=\"_ _2\"></span>ben on<span class=\"_ _2\"></span>derga<span class=\"_ _2\"></span>an, worden o<span class=\"_ _2\"></span>p het ein<span class=\"_ _2\"></span>de van elke versla<span class=\"_ _2\"></span>gper<span class=\"_ _2\"></span>iode b<span class=\"_ _2\"></span>eo<span class=\"_ _2\"></span>ordee<span class=\"_ _2\"></span>ld op mo<span class=\"_ _2\"></span>gelijke terugna<span class=\"_ _2\"></span>me van de bijzonde<span class=\"_ _2\"></span>re waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g.T<span class=\"_ _24\"></span>oelichting 1.8. Afgeleide fin<span class=\"_ _1a\"></span>anci\u00eble instrument<span class=\"_ _1a\"></span>enAfgeleide fi<span class=\"_ _2\"></span>nanci<span class=\"_ _2\"></span>\u00eble instr<span class=\"_ _2\"></span>umenten word<span class=\"_ _2\"></span>en aanvankelijk tegen re\u00eb<span class=\"_ _2\"></span>le waarde o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n op de datum wa<span class=\"_ _2\"></span>arop een deri<span class=\"_ _2\"></span>vatencontrac<span class=\"_ _2\"></span>t is gesl<span class=\"_ _2\"></span>oten en worden da<span class=\"_ _2\"></span>arna op<span class=\"_ _2\"></span>nieuw tegen re\u00eb<span class=\"_ _2\"></span>le waarde h<span class=\"_ _2\"></span>errekend. D<span class=\"_ _2\"></span>e groep ne<span class=\"_ _2\"></span>emt all<span class=\"_ _2\"></span>e winsten of verliezen die voor<span class=\"_ _6\"></span>t<span class=\"_ _2\"></span>vloe<span class=\"_ _2\"></span>ien ui<span class=\"_ _2\"></span>t wijziging<span class=\"_ _2\"></span>en in re\u00ebl<span class=\"_ _2\"></span>e waarde van deri<span class=\"_ _2\"></span>vaten op in de resul<span class=\"_ _2\"></span>tatenrekening in \u2018Overi<span class=\"_ _2\"></span>ge opb<span class=\"_ _2\"></span>rengsten\u2019 of \u2018Overi<span class=\"_ _2\"></span>ge kosten\u2019<span class=\"_ _24\"></span>, voor zover deze betrek<span class=\"_ _2\"></span>king heb<span class=\"_ _2\"></span>ben op b<span class=\"_ _2\"></span>edr<span class=\"_ _2\"></span>ijfs<span class=\"_ _2\"></span>activi<span class=\"_ _2\"></span>teiten en in \u2018F<span class=\"_ _2\"></span>inanci<span class=\"_ _2\"></span>\u00eble op<span class=\"_ _2\"></span>brengs<span class=\"_ _2\"></span>ten\u2019 of \u2018Fina<span class=\"_ _2\"></span>nci\u00ebl<span class=\"_ _2\"></span>e kosten\u2019 v<span class=\"_ _1a\"></span>oor zover zij be<span class=\"_ _2\"></span>trekkin<span class=\"_ _2\"></span>g hebb<span class=\"_ _2\"></span>en op d<span class=\"_ _2\"></span>e financ<span class=\"_ _2\"></span>iering<span class=\"_ _2\"></span>sactiv<span class=\"_ _2\"></span>iteiten van de gro<span class=\"_ _2\"></span>ep.Afgeleide fi<span class=\"_ _2\"></span>nanci<span class=\"_ _2\"></span>\u00eble instr<span class=\"_ _2\"></span>umenten die g<span class=\"_ _2\"></span>ebru<span class=\"_ _2\"></span>ik<span class=\"_ _2\"></span>t worden om de bl<span class=\"_ _2\"></span>ootstellin<span class=\"_ _2\"></span>g aan variabil<span class=\"_ _2\"></span>iteit van toekomstig<span class=\"_ _2\"></span>e kasstrom<span class=\"_ _2\"></span>en af te dekken, worde<span class=\"_ _2\"></span>n aange<span class=\"_ _2\"></span>merk<span class=\"_ _2\"></span>t a<span class=\"_ _2\"></span>ls afdek<span class=\"_ _2\"></span>kinge<span class=\"_ _2\"></span>n op basis van kas<span class=\"_ _2\"></span>stroom<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>hed<span class=\"_ _2\"></span>ging. He<span class=\"_ _2\"></span>t ef<span class=\"_ _2\"></span>fecti<span class=\"_ _2\"></span>eve deel van de wijzi<span class=\"_ _2\"></span>gingen i<span class=\"_ _2\"></span>n re\u00eble waard<span class=\"_ _2\"></span>e vanaf de aanwijzin<span class=\"_ _2\"></span>gsdatum van de kas<span class=\"_ _2\"></span>stroom<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>hed<span class=\"_ _2\"></span>ge word<span class=\"_ _2\"></span>t opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en in de kass<span class=\"_ _2\"></span>troom<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>hedg<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>-re<span class=\"_ _2\"></span>ser<span class=\"_ _2\"></span>ve, on<span class=\"_ _2\"></span>derde<span class=\"_ _2\"></span>el van \u2018Niet-<span class=\"_ _2\"></span>gerealis<span class=\"_ _2\"></span>eerd<span class=\"_ _2\"></span>e resulta<span class=\"_ _2\"></span>ten\u2019<span class=\"_ _24\"></span>. Bed<span class=\"_ _2\"></span>ragen o<span class=\"_ _2\"></span>pgen<span class=\"_ _2\"></span>omen i<span class=\"_ _2\"></span>n de kasstroo<span class=\"_ _2\"></span>m-<span class=\"_ _2\"></span>he<span class=\"_ _2\"></span>dge<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>rese<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ve zullen in de re<span class=\"_ _2\"></span>sultatenrekenin<span class=\"_ _2\"></span>g worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in dezelfde p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de of pe<span class=\"_ _2\"></span>riod<span class=\"_ _2\"></span>es tijdens we<span class=\"_ _2\"></span>lke de verwa<span class=\"_ _2\"></span>chte transactie di<span class=\"_ _2\"></span>e wordt afg<span class=\"_ _2\"></span>edek<span class=\"_ _6\"></span>t, een imp<span class=\"_ _2\"></span>act he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t o<span class=\"_ _2\"></span>p de resul<span class=\"_ _2\"></span>tatenrekening. In geval van afdek<span class=\"_ _2\"></span>king van ee<span class=\"_ _2\"></span>n ver<span class=\"_ _2\"></span>wachte verkooptrans<span class=\"_ _2\"></span>actie, valt dit sa<span class=\"_ _2\"></span>men me<span class=\"_ _2\"></span>t de datum waaro<span class=\"_ _2\"></span>p de opb<span class=\"_ _2\"></span>rengst e<span class=\"_ _2\"></span>n de hand<span class=\"_ _2\"></span>elsvorder<span class=\"_ _2\"></span>ing wordt ve<span class=\"_ _2\"></span>rant<span class=\"_ _2\"></span>woord.Wanneer de o<span class=\"_ _2\"></span>nder<span class=\"_ _2\"></span>ligge<span class=\"_ _2\"></span>nde afge<span class=\"_ _2\"></span>dek<span class=\"_ _2\"></span>te transa<span class=\"_ _2\"></span>ctie niet la<span class=\"_ _2\"></span>nger bea<span class=\"_ _2\"></span>ntwo<span class=\"_ _2\"></span>ordt a<span class=\"_ _2\"></span>an de cri<span class=\"_ _2\"></span>teria voor h<span class=\"_ _2\"></span>edge<span class=\"_ _6\"></span>-ac<span class=\"_ _2\"></span>coun<span class=\"_ _2\"></span>ting, zal de cumul<span class=\"_ _2\"></span>atieve winst of het c<span class=\"_ _2\"></span>umulatieve verlie<span class=\"_ _2\"></span>s op het afdek<span class=\"_ _2\"></span>kingsin<span class=\"_ _2\"></span>strume<span class=\"_ _2\"></span>nt die in \u2018Overi<span class=\"_ _2\"></span>ge niet-g<span class=\"_ _2\"></span>erealis<span class=\"_ _2\"></span>eerde resul<span class=\"_ _2\"></span>taten\u2019 werd opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en vanaf de p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de toen de afdek<span class=\"_ _2\"></span>king ef<span class=\"_ _6\"></span>fectief was, overg<span class=\"_ _2\"></span>ebo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>t worde<span class=\"_ _2\"></span>n van het eig<span class=\"_ _2\"></span>en vermo<span class=\"_ _2\"></span>gen n<span class=\"_ _2\"></span>aar de wins<span class=\"_ _2\"></span>t of het verli<span class=\"_ _2\"></span>es als ee<span class=\"_ _2\"></span>n herclassificatie<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>aanpassing. Wanneer niet l<span class=\"_ _2\"></span>ange<span class=\"_ _2\"></span>r ver<span class=\"_ _2\"></span>wacht word<span class=\"_ _2\"></span>t dat de o<span class=\"_ _2\"></span>nderl<span class=\"_ _2\"></span>igge<span class=\"_ _2\"></span>nde afdek<span class=\"_ _2\"></span>kings<span class=\"_ _2\"></span>transactie z<span class=\"_ _2\"></span>al pla<span class=\"_ _2\"></span>atsvinde<span class=\"_ _2\"></span>n, zullen de c<span class=\"_ _2\"></span>umulatieve winsten of verli<span class=\"_ _2\"></span>ezen op het afdek<span class=\"_ _2\"></span>king<span class=\"_ _2\"></span>sinstrum<span class=\"_ _2\"></span>ent die in \u2018Overig<span class=\"_ _2\"></span>e niet-ge<span class=\"_ _2\"></span>realise<span class=\"_ _2\"></span>erde resul<span class=\"_ _2\"></span>taten\u2019 werden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n vanaf de p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de toen de afd<span class=\"_ _2\"></span>ekkin<span class=\"_ _2\"></span>g ef<span class=\"_ _2\"></span>fecti<span class=\"_ _2\"></span>ef was, overgeb<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>t wo<span class=\"_ _2\"></span>rden van het e<span class=\"_ _2\"></span>igen ver<span class=\"_ _2\"></span>moge<span class=\"_ _2\"></span>n naar de w<span class=\"_ _2\"></span>inst of het verli<span class=\"_ _2\"></span>es als ee<span class=\"_ _2\"></span>n herclas<span class=\"_ _2\"></span>sific<span class=\"_ _2\"></span>atie<span class=\"_ _2\"></span>-a<span class=\"_ _2\"></span>anpass<span class=\"_ _2\"></span>ing. T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.9<span class=\"_ _0\"></span>. V<span class=\"_ _0\"></span>oorr<span class=\"_ _2\"></span>adenV<span class=\"_ _0\"></span>oo<span class=\"_ _2\"></span>rrade<span class=\"_ _2\"></span>n worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n tegen het l<span class=\"_ _2\"></span>aagste van de kostprijs of d<span class=\"_ _2\"></span>e realisee<span class=\"_ _2\"></span>rbare ne<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>towaarde. Deze realise<span class=\"_ _2\"></span>erbare n<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>towaarde wordt o<span class=\"_ _2\"></span>p regel<span class=\"_ _2\"></span>matige ba<span class=\"_ _2\"></span>sis her<span class=\"_ _2\"></span>zien en b<span class=\"_ _2\"></span>ijgewer<span class=\"_ _2\"></span>k<span class=\"_ _2\"></span>t om de ge<span class=\"_ _2\"></span>schat<span class=\"_ _2\"></span>te verkoop<span class=\"_ _2\"></span>prijs minus verkoop<span class=\"_ _2\"></span>uitgaven te weers<span class=\"_ _2\"></span>pieg<span class=\"_ _2\"></span>elen o<span class=\"_ _2\"></span>p basis van historisc<span class=\"_ _2\"></span>he data en ve<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>wachting<span class=\"_ _2\"></span>en. De kosten worde<span class=\"_ _2\"></span>n bep<span class=\"_ _2\"></span>aald vol<span class=\"_ _2\"></span>gens de fi<span class=\"_ _2\"></span>rst-in, first-<span class=\"_ _2\"></span>out (\u2018<span class=\"_ _2\"></span>FIFO\u2019) -meth<span class=\"_ _2\"></span>ode. D<span class=\"_ _2\"></span>e kostprijs van afgewer<span class=\"_ _2\"></span>k<span class=\"_ _2\"></span>te produc<span class=\"_ _2\"></span>ten en werken in uit<span class=\"_ _2\"></span>voe<span class=\"_ _2\"></span>ring omvat onde<span class=\"_ _2\"></span>r meer o<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>werpkosten, gronds<span class=\"_ _2\"></span>tof<span class=\"_ _2\"></span>fen, directe arbe<span class=\"_ _2\"></span>idskosten, and<span class=\"_ _2\"></span>ere directe kosten en gerel<span class=\"_ _2\"></span>ateerde produ<span class=\"_ _2\"></span>ctiekosten (op basis van norm<span class=\"_ _2\"></span>ale be<span class=\"_ _2\"></span>drij<span class=\"_ _2\"></span>fscap<span class=\"_ _2\"></span>aci<span class=\"_ _2\"></span>teit)<span class=\"_ _0\"></span>. De reali<span class=\"_ _2\"></span>seerb<span class=\"_ _2\"></span>are net<span class=\"_ _2\"></span>towaarde is de g<span class=\"_ _2\"></span>esch<span class=\"_ _2\"></span>at<span class=\"_ _2\"></span>te verkoopprij<span class=\"_ _2\"></span>s bij nor<span class=\"_ _2\"></span>male b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>fsui<span class=\"_ _2\"></span>toefening verm<span class=\"_ _2\"></span>inderd m<span class=\"_ _2\"></span>et de variab<span class=\"_ _2\"></span>eleverkoo<span class=\"_ _2\"></span>pui<span class=\"_ _2\"></span>tg<span class=\"_ _2\"></span>aven. Op bas<span class=\"_ _2\"></span>is van een ge<span class=\"_ _2\"></span>kwan<span class=\"_ _2\"></span>tifice<span class=\"_ _2\"></span>erde me<span class=\"_ _2\"></span>thode wo<span class=\"_ _2\"></span>rden voor<span class=\"_ _2\"></span>zienin<span class=\"_ _2\"></span>gen tege<span class=\"_ _2\"></span>n de bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde van voor<span class=\"_ _2\"></span>raden opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en, rekening ho<span class=\"_ _2\"></span>uden<span class=\"_ _2\"></span>d met k<span class=\"_ _2\"></span>walit<span class=\"_ _2\"></span>atieve aspec<span class=\"_ _2\"></span>ten, waarond<span class=\"_ _2\"></span>er de laa<span class=\"_ _2\"></span>gste waarde van de kostpr<span class=\"_ _2\"></span>ijs versus de insc<span class=\"_ _2\"></span>hat<span class=\"_ _2\"></span>ting van de rea<span class=\"_ _2\"></span>liseer<span class=\"_ _2\"></span>bare net<span class=\"_ _2\"></span>towaarde. D<span class=\"_ _2\"></span>eze voor<span class=\"_ _2\"></span>zienin<span class=\"_ _2\"></span>gen worde<span class=\"_ _2\"></span>n be<span class=\"_ _2\"></span>oorde<span class=\"_ _2\"></span>eld do<span class=\"_ _2\"></span>or het m<span class=\"_ _2\"></span>anage<span class=\"_ _2\"></span>ment.T<span class=\"_ _24\"></span>oelichting 1.10<span class=\"_ _0\"></span>. Handelsvorder<span class=\"_ _0\"></span>ingenHand<span class=\"_ _2\"></span>elsvorder<span class=\"_ _2\"></span>ingen zi<span class=\"_ _2\"></span>jn bed<span class=\"_ _2\"></span>ragen di<span class=\"_ _2\"></span>e verschul<span class=\"_ _2\"></span>digd zijn van klanten voo<span class=\"_ _2\"></span>r goe<span class=\"_ _2\"></span>deren d<span class=\"_ _2\"></span>ie verkocht of dien<span class=\"_ _2\"></span>sten die verle<span class=\"_ _2\"></span>end werden in h<span class=\"_ _2\"></span>et kade<span class=\"_ _2\"></span>r van de norm<span class=\"_ _2\"></span>ale be<span class=\"_ _2\"></span>drij<span class=\"_ _2\"></span>fsuitoefe<span class=\"_ _2\"></span>ning. Hand<span class=\"_ _2\"></span>elsvorder<span class=\"_ _2\"></span>ingen wo<span class=\"_ _2\"></span>rden aanvankelijk op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men tege<span class=\"_ _2\"></span>n re\u00eble wa<span class=\"_ _2\"></span>arde en later g<span class=\"_ _2\"></span>ewaardee<span class=\"_ _2\"></span>rd tegen ge<span class=\"_ _2\"></span>amor<span class=\"_ _2\"></span>tis<span class=\"_ _2\"></span>eerde kostprijs ge<span class=\"_ _2\"></span>bruik ma<span class=\"_ _2\"></span>kend van de ef<span class=\"_ _2\"></span>fectieve intres<span class=\"_ _2\"></span>tmetho<span class=\"_ _2\"></span>de, vermind<span class=\"_ _2\"></span>erd met e<span class=\"_ _2\"></span>en eventuel<span class=\"_ _2\"></span>e provisie voo<span class=\"_ _2\"></span>r dubieuze debi<span class=\"_ _2\"></span>teuren. Han<span class=\"_ _2\"></span>delsvorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n worden o<span class=\"_ _2\"></span>p een co<span class=\"_ _2\"></span>ntinue basis b<span class=\"_ _2\"></span>eoo<span class=\"_ _2\"></span>rdeel<span class=\"_ _2\"></span>d en als vl<span class=\"_ _2\"></span>ot<span class=\"_ _2\"></span>tende acti<span class=\"_ _2\"></span>va geclas<span class=\"_ _2\"></span>sific<span class=\"_ _2\"></span>eerd wannee<span class=\"_ _2\"></span>r ver<span class=\"_ _2\"></span>wacht word<span class=\"_ _2\"></span>t dat de vo<span class=\"_ _2\"></span>rderin<span class=\"_ _2\"></span>g binnen h<span class=\"_ _2\"></span>et jaar wordt g<span class=\"_ _2\"></span>e\u00efnd. In h<span class=\"_ _2\"></span>et ande<span class=\"_ _2\"></span>re geval worden ze op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men als vas<span class=\"_ _2\"></span>te acti<span class=\"_ _2\"></span>va.De gro<span class=\"_ _2\"></span>ep heef<span class=\"_ _6\"></span>t IFRS 9 toege<span class=\"_ _2\"></span>past do<span class=\"_ _2\"></span>or de gew<span class=\"_ _2\"></span>ijzigde retrospe<span class=\"_ _2\"></span>ctieve metho<span class=\"_ _2\"></span>de toe te passen, d<span class=\"_ _2\"></span>oor ge<span class=\"_ _2\"></span>bruik te maken van de vereenvoud<span class=\"_ _2\"></span>igde b<span class=\"_ _2\"></span>ena<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g van de norm en be<span class=\"_ _2\"></span>rekende ver<span class=\"_ _2\"></span>wach<span class=\"_ _2\"></span>te krediet<span class=\"_ _2\"></span>verliezen (ECL<span class=\"_ _24\"></span>\u2019<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>) o<span class=\"_ _2\"></span>p basis van de ver<span class=\"_ _2\"></span>wa<span class=\"_ _2\"></span>chte kredie<span class=\"_ _2\"></span>tve<span class=\"_ _2\"></span>rliezen over de volle<span class=\"_ _2\"></span>dige levensduu<span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>. De groep h<span class=\"_ _2\"></span>eef<span class=\"_ _6\"></span>t een voor<span class=\"_ _2\"></span>zien<span class=\"_ _2\"></span>ingenm<span class=\"_ _2\"></span>atrix opg<span class=\"_ _2\"></span>esteld. D<span class=\"_ _2\"></span>e hand<span class=\"_ _2\"></span>elsvorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n zijn inge<span class=\"_ _2\"></span>deel<span class=\"_ _2\"></span>d volge<span class=\"_ _2\"></span>ns gem<span class=\"_ _2\"></span>eensc<span class=\"_ _2\"></span>happ<span class=\"_ _2\"></span>elijke k<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>nmer<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>en die rep<span class=\"_ _2\"></span>resent<span class=\"_ _2\"></span>atief zijn voor het verm<span class=\"_ _2\"></span>oge<span class=\"_ _2\"></span>n van de klant o<span class=\"_ _2\"></span>m te betale<span class=\"_ _2\"></span>n (<span class=\"_ _1a\"></span>op basis van d<span class=\"_ _2\"></span>e geo<span class=\"_ _2\"></span>grafisch<span class=\"_ _2\"></span>e regio en h<span class=\"_ _2\"></span>et t<span class=\"_ _2\"></span>ype k<span class=\"_ _2\"></span>lanten, zoals det<span class=\"_ _2\"></span>ailhand<span class=\"_ _2\"></span>el, groothan<span class=\"_ _2\"></span>del of bo<span class=\"_ _2\"></span>uw &amp; cons<span class=\"_ _2\"></span>tructie e<span class=\"_ _2\"></span>n de status van wanbet<span class=\"_ _2\"></span>aling)<span class=\"_ _0\"></span>. D<span class=\"_ _2\"></span>e voor<span class=\"_ _2\"></span>zienin<span class=\"_ _2\"></span>genma<span class=\"_ _2\"></span>trix is geb<span class=\"_ _2\"></span>aseerd o<span class=\"_ _2\"></span>p de ver<span class=\"_ _2\"></span>wachte wanb<span class=\"_ _2\"></span>etalings<span class=\"_ _2\"></span>perc<span class=\"_ _2\"></span>entag<span class=\"_ _2\"></span>es zoals gep<span class=\"_ _2\"></span>ublic<span class=\"_ _2\"></span>eerd door M<span class=\"_ _2\"></span>oo<span class=\"_ _2\"></span>dy\u2019s, aangepa<span class=\"_ _2\"></span>st met s<span class=\"_ _2\"></span>calaire fac<span class=\"_ _2\"></span>toren om versch<span class=\"_ _2\"></span>illen te weers<span class=\"_ _2\"></span>pieg<span class=\"_ _2\"></span>elen in d<span class=\"_ _2\"></span>e visie van de gro<span class=\"_ _2\"></span>ep op de huidig<span class=\"_ _2\"></span>e en ver<span class=\"_ _2\"></span>wach<span class=\"_ _2\"></span>te econom<span class=\"_ _2\"></span>ische om<span class=\"_ _2\"></span>stand<span class=\"_ _2\"></span>ighed<span class=\"_ _2\"></span>en en historische omstandighed<span class=\"_ _2\"></span>en. Naas<span class=\"_ _2\"></span>t deze algem<span class=\"_ _2\"></span>ene aanp<span class=\"_ _2\"></span>ak nee<span class=\"_ _2\"></span>mt de gro<span class=\"_ _2\"></span>ep ook g<span class=\"_ _2\"></span>eval per geval indiv<span class=\"_ _2\"></span>idue<span class=\"_ _2\"></span>el be<span class=\"_ _2\"></span>heerd<span class=\"_ _2\"></span>e posi<span class=\"_ _2\"></span>ties op di<span class=\"_ _2\"></span>e niet ond<span class=\"_ _2\"></span>er het ECL<span class=\"_ _24\"></span>-m<span class=\"_ _2\"></span>ode<span class=\"_ _2\"></span>l vallen, waarb<span class=\"_ _2\"></span>ij ook rekening wo<span class=\"_ _2\"></span>rdt ge<span class=\"_ _2\"></span>houd<span class=\"_ _2\"></span>en met ex<span class=\"_ _2\"></span>tra risicofac<span class=\"_ _2\"></span>toren in het ECL<span class=\"_ _24\"></span>-<span class=\"_ _2\"></span>mod<span class=\"_ _2\"></span>el, indie<span class=\"_ _2\"></span>n deze nog niet zijn<span class=\"_ _1a\"></span> opgenomen.T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.11. Liqu<span class=\"_ _2\"></span>ide mi<span class=\"_ _2\"></span>ddel<span class=\"_ _2\"></span>enLiquid<span class=\"_ _2\"></span>e midde<span class=\"_ _2\"></span>len omvat<span class=\"_ _2\"></span>ten kasmid<span class=\"_ _2\"></span>dele<span class=\"_ _2\"></span>n, bij ban<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>en direc<span class=\"_ _2\"></span>t opvraa<span class=\"_ _2\"></span>gbare dep<span class=\"_ _2\"></span>osi<span class=\"_ _2\"></span>to<span class=\"_ _1a\"></span>\u2019<span class=\"_ _0\"></span>s, overig<span class=\"_ _2\"></span>e k<span class=\"_ _1a\"></span>or<span class=\"_ _2\"></span>tlo<span class=\"_ _2\"></span>pen<span class=\"_ _2\"></span>de liqui<span class=\"_ _2\"></span>de bel<span class=\"_ _2\"></span>eggi<span class=\"_ _2\"></span>ngen e<span class=\"_ _2\"></span>n bank<span class=\"_ _2\"></span>voor<span class=\"_ _2\"></span>schot<span class=\"_ _2\"></span>ten. Ban<span class=\"_ _2\"></span>kschulde<span class=\"_ _2\"></span>n worden in de bal<span class=\"_ _2\"></span>ans op<span class=\"_ _2\"></span>genom<span class=\"_ _2\"></span>en ond<span class=\"_ _2\"></span>er \u2018Ban<span class=\"_ _2\"></span>kleni<span class=\"_ _2\"></span>ngen\u2019<span class=\"_ _0\"></span>, onder k<span class=\"_ _0\"></span>or<span class=\"_ _6\"></span>tlopende schulden<span class=\"_ _1a\"></span>.T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.12<span class=\"_ _2\"></span>. Maat<span class=\"_ _2\"></span>scha<span class=\"_ _2\"></span>ppe<span class=\"_ _2\"></span>lijk kapi<span class=\"_ _2\"></span>taalGewon<span class=\"_ _2\"></span>e aande<span class=\"_ _2\"></span>len word<span class=\"_ _2\"></span>en op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men als ei<span class=\"_ _2\"></span>gen verm<span class=\"_ _2\"></span>oge<span class=\"_ _2\"></span>n. K<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>sten die rech<span class=\"_ _2\"></span>tstreeks toerekenbaa<span class=\"_ _2\"></span>r zijn aan de ui<span class=\"_ _2\"></span>tgif<span class=\"_ _6\"></span>te van nieuwe aan<span class=\"_ _2\"></span>dele<span class=\"_ _2\"></span>n of opties wo<span class=\"_ _2\"></span>rden net<span class=\"_ _6\"></span>to<span class=\"_ _0\"></span>, n<span class=\"_ _2\"></span>a af<span class=\"_ _2\"></span>trek van bel<span class=\"_ _2\"></span>astinge<span class=\"_ _2\"></span>n, in mind<span class=\"_ _2\"></span>ering g<span class=\"_ _2\"></span>ebrac<span class=\"_ _2\"></span>ht van het eig<span class=\"_ _2\"></span>en vermo<span class=\"_ _2\"></span>gen.T<span class=\"_ _24\"></span>oelichting 1<span class=\"_ _2\"></span>.<span class=\"_ _0\"></span>13<span class=\"_ _2\"></span>. OverheidssubsidiesOverh<span class=\"_ _2\"></span>eidss<span class=\"_ _2\"></span>ubsidie<span class=\"_ _2\"></span>s worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n tegen hun re\u00eble wa<span class=\"_ _2\"></span>arde wanne<span class=\"_ _2\"></span>er er red<span class=\"_ _2\"></span>elijke zek<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>rhei<span class=\"_ _2\"></span>d bes<span class=\"_ _2\"></span>taat dat deze subsidie z<span class=\"_ _2\"></span>al worden o<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>vangen e<span class=\"_ _2\"></span>n de groep a<span class=\"_ _2\"></span>lle voor<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>en die eraa<span class=\"_ _2\"></span>n verbon<span class=\"_ _2\"></span>den zijn, in a<span class=\"_ _2\"></span>cht zal n<span class=\"_ _2\"></span>eme<span class=\"_ _2\"></span>n.Overh<span class=\"_ _2\"></span>eidss<span class=\"_ _2\"></span>ubsidie<span class=\"_ _2\"></span>s met b<span class=\"_ _2\"></span>etrekkin<span class=\"_ _2\"></span>g tot k<span class=\"_ _0\"></span>os<span class=\"_ _2\"></span>ten worden uitg<span class=\"_ _2\"></span>esteld en o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in de resul<span class=\"_ _2\"></span>tatenrekening in \u2018Overig<span class=\"_ _2\"></span>e opbre<span class=\"_ _2\"></span>ngsten\u2019 over de p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de die no<span class=\"_ _2\"></span>dig is om ze in overeens<span class=\"_ _2\"></span>temming te breng<span class=\"_ _2\"></span>en met de kosten die ze ge<span class=\"_ _2\"></span>acht zijn te comp<span class=\"_ _2\"></span>enseren<span class=\"_ _2\"></span>.Overh<span class=\"_ _2\"></span>eidss<span class=\"_ _2\"></span>ubsidie<span class=\"_ _2\"></span>s met b<span class=\"_ _2\"></span>etrekkin<span class=\"_ _2\"></span>g tot materi\u00eble vaste activa word<span class=\"_ _2\"></span>en op<span class=\"_ _2\"></span>genom<span class=\"_ _2\"></span>en in lan<span class=\"_ _2\"></span>glop<span class=\"_ _2\"></span>ende s<span class=\"_ _2\"></span>chuld<span class=\"_ _2\"></span>en als uitg<span class=\"_ _2\"></span>estelde over<span class=\"_ _2\"></span>heids<span class=\"_ _2\"></span>subsidi<span class=\"_ _2\"></span>es en worde<span class=\"_ _2\"></span>n op line<span class=\"_ _2\"></span>aire basis gec<span class=\"_ _2\"></span>reditee<span class=\"_ _2\"></span>rd op de resul<span class=\"_ _2\"></span>tatenrekening over de ver<span class=\"_ _2\"></span>wa<span class=\"_ _2\"></span>chte nut<span class=\"_ _2\"></span>tig<span class=\"_ _2\"></span>e levensduur van d<span class=\"_ _2\"></span>e bijhore<span class=\"_ _2\"></span>nde ac<span class=\"_ _2\"></span>tiva.T<span class=\"_ _24\"></span>oelichting 1.1<span class=\"_ _0\"></span>4<span class=\"_ _2\"></span>. HandelsschuldenHand<span class=\"_ _2\"></span>elssc<span class=\"_ _2\"></span>hulden zi<span class=\"_ _2\"></span>jn verplic<span class=\"_ _2\"></span>htingen tot het b<span class=\"_ _2\"></span>etale<span class=\"_ _2\"></span>n van goe<span class=\"_ _2\"></span>deren of di<span class=\"_ _2\"></span>ensten die in h<span class=\"_ _2\"></span>et kade<span class=\"_ _2\"></span>r van de norm<span class=\"_ _2\"></span>ale be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>uitoefenin<span class=\"_ _2\"></span>g werden a<span class=\"_ _2\"></span>ange<span class=\"_ _2\"></span>schaf<span class=\"_ _6\"></span>t bij leveranc<span class=\"_ _2\"></span>iers. Hand<span class=\"_ _2\"></span>elssc<span class=\"_ _2\"></span>hulden wo<span class=\"_ _2\"></span>rden als kor<span class=\"_ _2\"></span>tlo<span class=\"_ _2\"></span>pen<span class=\"_ _2\"></span>de schul<span class=\"_ _2\"></span>den gecl<span class=\"_ _2\"></span>assifi<span class=\"_ _2\"></span>ceerd wa<span class=\"_ _2\"></span>nneer b<span class=\"_ _2\"></span>etalin<span class=\"_ _2\"></span>g versch<span class=\"_ _2\"></span>uldigd i<span class=\"_ _2\"></span>s binnen een ja<span class=\"_ _2\"></span>ar of minde<span class=\"_ _2\"></span>r (<span class=\"_ _1a\"></span>of binne<span class=\"_ _2\"></span>n de norm<span class=\"_ _2\"></span>ale b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>fscyclus indie<span class=\"_ _2\"></span>n lange<span class=\"_ _2\"></span>r)<span class=\"_ _0\"></span>. I<span class=\"_ _2\"></span>n het and<span class=\"_ _2\"></span>ere geval worden ze op<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>omen al<span class=\"_ _2\"></span>s langlopende schulden.Hand<span class=\"_ _2\"></span>elssc<span class=\"_ _2\"></span>hulden wo<span class=\"_ _2\"></span>rden aanvankelijk op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men tege<span class=\"_ _2\"></span>n re\u00eble wa<span class=\"_ _2\"></span>arde en later g<span class=\"_ _2\"></span>ewaardee<span class=\"_ _2\"></span>rd tegen ge<span class=\"_ _2\"></span>amor<span class=\"_ _2\"></span>tis<span class=\"_ _2\"></span>eerde kostprijs ge<span class=\"_ _2\"></span>bruik ma<span class=\"_ _2\"></span>kend van de ef<span class=\"_ _2\"></span>fectieve intres<span class=\"_ _2\"></span>tmetho<span class=\"_ _2\"></span>de.Finan<span class=\"_ _2\"></span>cierin<span class=\"_ _2\"></span>gsreg<span class=\"_ _2\"></span>elinge<span class=\"_ _2\"></span>n voor de l<span class=\"_ _2\"></span>everancier wo<span class=\"_ _2\"></span>rden opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en als ee<span class=\"_ _2\"></span>n financ<span class=\"_ _2\"></span>i\u00eble verp<span class=\"_ _2\"></span>lichtin<span class=\"_ _2\"></span>g tenzij de oors<span class=\"_ _2\"></span>pronkelijke handels<span class=\"_ _2\"></span>schuld a<span class=\"_ _2\"></span>fgelos<span class=\"_ _2\"></span>t is of waar de voor<span class=\"_ _2\"></span>waa<span class=\"_ _2\"></span>rden ingr<span class=\"_ _2\"></span>ijpe<span class=\"_ _2\"></span>nd gewijzig<span class=\"_ _2\"></span>d zijn zodat ze in aanme<span class=\"_ _2\"></span>rkin<span class=\"_ _2\"></span>g k<span class=\"_ _1a\"></span>omen o<span class=\"_ _2\"></span>m in overeens<span class=\"_ _2\"></span>temming met I<span class=\"_ _2\"></span>FRS 9 van de bal<span class=\"_ _2\"></span>ans te worden geh<span class=\"_ _2\"></span>aald (zie T<span class=\"_ _0\"></span>oelichtin<span class=\"_ _2\"></span>g 1.17<span class=\"_ _24\"></span>. \u2018Ui<span class=\"_ _2\"></span>tboe<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>en van financ<span class=\"_ _2\"></span>i\u00eble ac<span class=\"_ _2\"></span>tiva en verpli<span class=\"_ _2\"></span>chtinge<span class=\"_ _2\"></span>n\u2019)<span class=\"_ _0\"></span>.T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.15. C<span class=\"_ _2\"></span>lassi<span class=\"_ _2\"></span>ficat<span class=\"_ _2\"></span>ie als s<span class=\"_ _2\"></span>chul<span class=\"_ _2\"></span>d of eige<span class=\"_ _2\"></span>n vermogen Sommi<span class=\"_ _2\"></span>ge instrum<span class=\"_ _2\"></span>enten die de j<span class=\"_ _2\"></span>uridisc<span class=\"_ _2\"></span>he vorm van een s<span class=\"_ _2\"></span>chuld he<span class=\"_ _2\"></span>bbe<span class=\"_ _2\"></span>n, zijn in wezen eigen ve<span class=\"_ _2\"></span>rmog<span class=\"_ _2\"></span>en. Een financ<span class=\"_ _2\"></span>ieel ins<span class=\"_ _2\"></span>trume<span class=\"_ _2\"></span>nt wordt g<span class=\"_ _2\"></span>eclass<span class=\"_ _2\"></span>ific<span class=\"_ _2\"></span>eerd als e<span class=\"_ _2\"></span>en financ<span class=\"_ _2\"></span>i\u00eble verp<span class=\"_ _2\"></span>lichtin<span class=\"_ _2\"></span>g of een ei<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>-verm<span class=\"_ _2\"></span>ogen<span class=\"_ _2\"></span>sinstrum<span class=\"_ _2\"></span>ent afhankelijk van de in<span class=\"_ _2\"></span>houd van de re<span class=\"_ _2\"></span>gelin<span class=\"_ _2\"></span>g, veele<span class=\"_ _2\"></span>er dan van de jurid<span class=\"_ _2\"></span>ische vor<span class=\"_ _2\"></span>m. V<span class=\"_ _0\"></span>erp<span class=\"_ _2\"></span>lichtin<span class=\"_ _2\"></span>gen onts<span class=\"_ _2\"></span>taan wann<span class=\"_ _2\"></span>eer de emit<span class=\"_ _6\"></span>tent contractu<span class=\"_ _2\"></span>eel verp<span class=\"_ _2\"></span>licht is d<span class=\"_ _2\"></span>e houd<span class=\"_ _2\"></span>er gel<span class=\"_ _2\"></span>dmidd<span class=\"_ _2\"></span>elen of een an<span class=\"_ _2\"></span>der fina<span class=\"_ _2\"></span>nciee<span class=\"_ _2\"></span>l actief te leveren. Een ins<span class=\"_ _2\"></span>trument is allee<span class=\"_ _2\"></span>n een ei<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>-verm<span class=\"_ _2\"></span>oge<span class=\"_ _2\"></span>nsinstrum<span class=\"_ _2\"></span>ent als d<span class=\"_ _2\"></span>e emit<span class=\"_ _2\"></span>tent een d<span class=\"_ _2\"></span>ergelij<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>e verplic<span class=\"_ _2\"></span>hting niet h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>, d.<span class=\"_ _0\"></span>w.z. als hij h<span class=\"_ _2\"></span>et onvoor<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>elijke recht he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t ee<span class=\"_ _2\"></span>n af<span class=\"_ _2\"></span>wikkeling in c<span class=\"_ _2\"></span>ontanten of een an<span class=\"_ _2\"></span>der fina<span class=\"_ _2\"></span>nciee<span class=\"_ _2\"></span>l actief te vermij<span class=\"_ _2\"></span>den. D<span class=\"_ _2\"></span>e moge<span class=\"_ _2\"></span>lijkhe<span class=\"_ _2\"></span>id om de b<span class=\"_ _2\"></span>etaling ui<span class=\"_ _2\"></span>t te stellen is nie<span class=\"_ _2\"></span>t voldo<span class=\"_ _2\"></span>ende o<span class=\"_ _2\"></span>m de classi<span class=\"_ _2\"></span>ficatie a<span class=\"_ _2\"></span>ls eigen ve<span class=\"_ _2\"></span>rmog<span class=\"_ _2\"></span>en te verkrij<span class=\"_ _2\"></span>gen, tenzij de beta<span class=\"_ _2\"></span>ling voor o<span class=\"_ _2\"></span>nbep<span class=\"_ _2\"></span>aald<span class=\"_ _2\"></span>e tijd kan worden u<span class=\"_ _2\"></span>itge<span class=\"_ _2\"></span>steld. Ove<span class=\"_ _2\"></span>r het alg<span class=\"_ _2\"></span>eme<span class=\"_ _2\"></span>en is een ve<span class=\"_ _2\"></span>rplich<span class=\"_ _2\"></span>ting van een e<span class=\"_ _2\"></span>ntiteit om h<span class=\"_ _2\"></span>aar eige<span class=\"_ _2\"></span>n aande<span class=\"_ _2\"></span>len te leveren ge<span class=\"_ _2\"></span>en financ<span class=\"_ _2\"></span>i\u00eble ver<span class=\"_ _2\"></span>plichtin<span class=\"_ _2\"></span>g omdat de eig<span class=\"_ _2\"></span>en aand<span class=\"_ _2\"></span>elen van e<span class=\"_ _2\"></span>en enti<span class=\"_ _2\"></span>teit niet als ha<span class=\"_ _2\"></span>ar financ<span class=\"_ _2\"></span>i\u00eble activa word<span class=\"_ _2\"></span>en be<span class=\"_ _2\"></span>schou<span class=\"_ _2\"></span>wd. Een uitzon<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g hierop is he<span class=\"_ _2\"></span>t geval waarbij e<span class=\"_ _2\"></span>en enti<span class=\"_ _2\"></span>teit verpli<span class=\"_ _2\"></span>cht is om e<span class=\"_ _2\"></span>en variab<span class=\"_ _2\"></span>el aantal van haar ei<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>-verm<span class=\"_ _2\"></span>ogen<span class=\"_ _2\"></span>sinstrum<span class=\"_ _2\"></span>enten te leveren. T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.16. Se<span class=\"_ _2\"></span>nior S<span class=\"_ _2\"></span>ecur<span class=\"_ _2\"></span>ed No<span class=\"_ _2\"></span>tes<span class=\"_ _2\"></span>, bank- en ov<span class=\"_ _0\"></span>erige leningenSenio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes, ban<span class=\"_ _2\"></span>k<span class=\"_ _0\"></span>- en overi<span class=\"_ _2\"></span>ge leni<span class=\"_ _2\"></span>ngen wo<span class=\"_ _2\"></span>rden aanvankelijk opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en tegen re<span class=\"_ _2\"></span>\u00eble waarde, n<span class=\"_ _2\"></span>a af<span class=\"_ _2\"></span>trek van gema<span class=\"_ _2\"></span>ak<span class=\"_ _2\"></span>te transactiekosten. D<span class=\"_ _2\"></span>aarna word<span class=\"_ _2\"></span>en ze geb<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>t teg<span class=\"_ _2\"></span>en gea<span class=\"_ _2\"></span>mor<span class=\"_ _2\"></span>tise<span class=\"_ _2\"></span>erde kostpr<span class=\"_ _2\"></span>ijs; elk versch<span class=\"_ _2\"></span>il tussen d<span class=\"_ _2\"></span>e opb<span class=\"_ _2\"></span>rengsten (na af<span class=\"_ _2\"></span>trek van transa<span class=\"_ _2\"></span>ctiekosten) en de a\ufb02o<span class=\"_ _2\"></span>ssingswaa<span class=\"_ _2\"></span>rde wordt o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in de resul<span class=\"_ _2\"></span>tatenrekening over de p<span class=\"_ _2\"></span>eriod<span class=\"_ _2\"></span>e van de len<span class=\"_ _2\"></span>ingen, g<span class=\"_ _2\"></span>ebru<span class=\"_ _2\"></span>ik makend van de ef<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>ctieve intrestme<span class=\"_ _2\"></span>thode.T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.17<span class=\"_ _0\"></span>. Uitb<span class=\"_ _2\"></span>oeken van finan<span class=\"_ _2\"></span>ci\u00ebl<span class=\"_ _2\"></span>e act<span class=\"_ _2\"></span>iva en verpl<span class=\"_ _1a\"></span>ichtingenEen financie<span class=\"_ _2\"></span>el ac<span class=\"_ _2\"></span>tief (o<span class=\"_ _1a\"></span>f<span class=\"_ _0\"></span>, waar van toe<span class=\"_ _2\"></span>passin<span class=\"_ _2\"></span>g, een de<span class=\"_ _2\"></span>el van een fin<span class=\"_ _2\"></span>ancie<span class=\"_ _2\"></span>el actief of d<span class=\"_ _2\"></span>eel van ee<span class=\"_ _2\"></span>n groep van ge<span class=\"_ _2\"></span>lijkaardig<span class=\"_ _2\"></span>e financ<span class=\"_ _2\"></span>i\u00eble ac<span class=\"_ _2\"></span>tiva<span class=\"_ _1a\"></span>) wordt ui<span class=\"_ _2\"></span>tgeb<span class=\"_ _2\"></span>oek<span class=\"_ _6\"></span>t wannee<span class=\"_ _2\"></span>r:\u2022<span class=\"_ _42\"> </span>de rech<span class=\"_ _2\"></span>ten om kasstrome<span class=\"_ _2\"></span>n uit he<span class=\"_ _2\"></span>t actief te ont<span class=\"_ _2\"></span>vange<span class=\"_ _2\"></span>n, ver<span class=\"_ _2\"></span>vallen zijn;\u2022<span class=\"_ _42\"> </span>de groe<span class=\"_ _2\"></span>p het rech<span class=\"_ _2\"></span>t beh<span class=\"_ _2\"></span>oudt o<span class=\"_ _2\"></span>m kasstrom<span class=\"_ _2\"></span>en uit h<span class=\"_ _2\"></span>et actief te ont<span class=\"_ _2\"></span>vang<span class=\"_ _2\"></span>en, maar e<span class=\"_ _2\"></span>en verpl<span class=\"_ _2\"></span>ichting is a<span class=\"_ _2\"></span>ange<span class=\"_ _2\"></span>gaanom ze volled<span class=\"_ _2\"></span>ig en zonde<span class=\"_ _2\"></span>r relevant uits<span class=\"_ _2\"></span>tel te betalen a<span class=\"_ _2\"></span>an een d<span class=\"_ _2\"></span>erde par<span class=\"_ _6\"></span>tij in het kad<span class=\"_ _2\"></span>er van een \u2018doorge<span class=\"_ _2\"></span>efreg<span class=\"_ _2\"></span>eling\u2019;of\u2022<span class=\"_ _42\"> </span>de groe<span class=\"_ _2\"></span>p haar rec<span class=\"_ _2\"></span>hten om kasstrom<span class=\"_ _2\"></span>en uit h<span class=\"_ _2\"></span>et actief te ont<span class=\"_ _2\"></span>vange<span class=\"_ _2\"></span>n, heef<span class=\"_ _6\"></span>t overgedra<span class=\"_ _2\"></span>gen en of<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>l (<span class=\"_ _1a\"></span>a) vrijwel alle risico\u2019<span class=\"_ _0\"></span>s e<span class=\"_ _2\"></span>n voorde<span class=\"_ _2\"></span>len van het a<span class=\"_ _2\"></span>ctief hee<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>t overge<span class=\"_ _2\"></span>dragen, of<span class=\"_ _2\"></span>wel (b) niet vrijwel a<span class=\"_ _2\"></span>lle risic<span class=\"_ _2\"></span>o\u2019<span class=\"_ _0\"></span>s en voorde<span class=\"_ _2\"></span>len van het actief h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t overg<span class=\"_ _2\"></span>edrag<span class=\"_ _2\"></span>en of beh<span class=\"_ _2\"></span>oude<span class=\"_ _2\"></span>n, maar d<span class=\"_ _2\"></span>e control<span class=\"_ _2\"></span>e van het actie<span class=\"_ _2\"></span>f heef<span class=\"_ _6\"></span>t overgedrag<span class=\"_ _2\"></span>en.Wanneer aan d<span class=\"_ _2\"></span>e criteri<span class=\"_ _2\"></span>a van IFRS 9 voor het ui<span class=\"_ _2\"></span>tbo<span class=\"_ _2\"></span>eken niet is voldaa<span class=\"_ _2\"></span>n, blijven d<span class=\"_ _2\"></span>e vorderin<span class=\"_ _2\"></span>gen o<span class=\"_ _2\"></span>pgen<span class=\"_ _2\"></span>omen wo<span class=\"_ _2\"></span>rden in de bal<span class=\"_ _2\"></span>ans, ter<span class=\"_ _2\"></span>wijl de in<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>omsten die d<span class=\"_ _2\"></span>e groep on<span class=\"_ _2\"></span>tvan<span class=\"_ _2\"></span>gt binne<span class=\"_ _2\"></span>n het kade<span class=\"_ _2\"></span>r van financ<span class=\"_ _2\"></span>iering<span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>/<span class=\"_ _2\"></span>factoring<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>rege<span class=\"_ _2\"></span>lingen opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en worde<span class=\"_ _2\"></span>n als een fin<span class=\"_ _2\"></span>anci\u00eb<span class=\"_ _2\"></span>le verpl<span class=\"_ _2\"></span>ichting.Een financi\u00eb<span class=\"_ _2\"></span>le verp<span class=\"_ _2\"></span>lichting wo<span class=\"_ _2\"></span>rdt uit<span class=\"_ _2\"></span>gebo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>t wann<span class=\"_ _2\"></span>eer de verp<span class=\"_ _2\"></span>lichting k<span class=\"_ _2\"></span>wij<span class=\"_ _2\"></span>tges<span class=\"_ _2\"></span>chol<span class=\"_ _2\"></span>den of ge<span class=\"_ _2\"></span>schrapt wo<span class=\"_ _2\"></span>rdt of haar ver<span class=\"_ _2\"></span>val<span class=\"_ _2\"></span>datum he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t b<span class=\"_ _2\"></span>ereik<span class=\"_ _2\"></span>t. Wannee<span class=\"_ _2\"></span>r een b<span class=\"_ _2\"></span>estaa<span class=\"_ _2\"></span>nde financ<span class=\"_ _2\"></span>i\u00eble verp<span class=\"_ _2\"></span>lichtin<span class=\"_ _2\"></span>g ver<span class=\"_ _2\"></span>vange<span class=\"_ _2\"></span>n wordt do<span class=\"_ _2\"></span>or een a<span class=\"_ _2\"></span>ndere van dezelfde kre<span class=\"_ _2\"></span>diet<span class=\"_ _2\"></span>vers<span class=\"_ _2\"></span>trekker maar me<span class=\"_ _2\"></span>t aanzienlij<span class=\"_ _2\"></span>k versch<span class=\"_ _2\"></span>illend<span class=\"_ _2\"></span>e voor<span class=\"_ _2\"></span>waarde<span class=\"_ _2\"></span>n, of wannee<span class=\"_ _2\"></span>r de be<span class=\"_ _2\"></span>staan<span class=\"_ _2\"></span>de verplic<span class=\"_ _2\"></span>hting overge<span class=\"_ _2\"></span>drage<span class=\"_ _2\"></span>n wordt na<span class=\"_ _2\"></span>ar een an<span class=\"_ _2\"></span>dere kredi<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>verstrek<span class=\"_ _2\"></span>ker en de groep do<span class=\"_ _2\"></span>or haa<span class=\"_ _2\"></span>r oorsp<span class=\"_ _2\"></span>ronkelijke kredi<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>verstrek<span class=\"_ _2\"></span>ker van haar verplic<span class=\"_ _2\"></span>hting word<span class=\"_ _2\"></span>t gek<span class=\"_ _2\"></span>weten, of de voor<span class=\"_ _2\"></span>waa<span class=\"_ _2\"></span>rden van ee<span class=\"_ _2\"></span>n bes<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e verplic<span class=\"_ _2\"></span>hting aanzie<span class=\"_ _2\"></span>nlijke wijziging<span class=\"_ _2\"></span>en ond<span class=\"_ _2\"></span>ergaan<span class=\"_ _2\"></span>, wordt ee<span class=\"_ _2\"></span>n derg<span class=\"_ _2\"></span>elijke ruil of wijziging beh<span class=\"_ _2\"></span>andel<span class=\"_ _2\"></span>d als ee<span class=\"_ _2\"></span>n uitbo<span class=\"_ _2\"></span>ekin<span class=\"_ _2\"></span>g van de oor<span class=\"_ _2\"></span>spronkelijke verplic<span class=\"_ _2\"></span>hting en d<span class=\"_ _2\"></span>e boe<span class=\"_ _2\"></span>king van e<span class=\"_ _2\"></span>en nieuwe ver<span class=\"_ _2\"></span>plichtin<span class=\"_ _2\"></span>g en word<span class=\"_ _2\"></span>t het versc<span class=\"_ _2\"></span>hil tusse<span class=\"_ _2\"></span>n de resp<span class=\"_ _2\"></span>ectieve be<span class=\"_ _2\"></span>drage<span class=\"_ _2\"></span>n opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en in de res<span class=\"_ _2\"></span>ultatenrekening.De voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>waarden zijn a<span class=\"_ _2\"></span>anzienlijk ver<span class=\"_ _2\"></span>schille<span class=\"_ _2\"></span>nd wanne<span class=\"_ _2\"></span>er de verdisc<span class=\"_ _2\"></span>onteerde h<span class=\"_ _2\"></span>uidige wa<span class=\"_ _2\"></span>arde van de kass<span class=\"_ _2\"></span>tromen krach<span class=\"_ _2\"></span>tens de nieuwe voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>waarden, i<span class=\"_ _2\"></span>nclusie<span class=\"_ _2\"></span>f eventuele beta<span class=\"_ _2\"></span>alde verg<span class=\"_ _2\"></span>oed<span class=\"_ _2\"></span>ingen n<span class=\"_ _2\"></span>a af<span class=\"_ _2\"></span>trek van eventue<span class=\"_ _2\"></span>le ont<span class=\"_ _2\"></span>vange<span class=\"_ _2\"></span>n en verdisc<span class=\"_ _2\"></span>onteerde ve<span class=\"_ _2\"></span>rgoe<span class=\"_ _2\"></span>dinge<span class=\"_ _2\"></span>n gebr<span class=\"_ _2\"></span>uik makend van de oo<span class=\"_ _2\"></span>rspronkelijke ef<span class=\"_ _2\"></span>fectieve intres<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>voet, mins<span class=\"_ _2\"></span>tens tien proc<span class=\"_ _2\"></span>ent versc<span class=\"_ _2\"></span>hilt van de verdis<span class=\"_ _2\"></span>conteerd<span class=\"_ _2\"></span>e huidig<span class=\"_ _2\"></span>e waarde van de resteren<span class=\"_ _2\"></span>de kass<span class=\"_ _2\"></span>tromen van de o<span class=\"_ _2\"></span>orspro<span class=\"_ _2\"></span>nkelijk<span class=\"_ _0\"></span>e  financi\u00eb<span class=\"_ _2\"></span>le verplichting.T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.18. V<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>rsch<span class=\"_ _2\"></span>uldi<span class=\"_ _2\"></span>gde en uitg<span class=\"_ _2\"></span>est<span class=\"_ _2\"></span>elde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>ting<span class=\"_ _2\"></span>enDe b<span class=\"_ _2\"></span>elastin<span class=\"_ _2\"></span>guitg<span class=\"_ _2\"></span>aven voor de pe<span class=\"_ _2\"></span>riod<span class=\"_ _2\"></span>e omvat<span class=\"_ _2\"></span>ten versch<span class=\"_ _2\"></span>uldigd<span class=\"_ _2\"></span>e en uit<span class=\"_ _2\"></span>gestel<span class=\"_ _2\"></span>de bel<span class=\"_ _2\"></span>asting<span class=\"_ _2\"></span>en. De b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingen worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in de resul<span class=\"_ _2\"></span>tatenrekening, b<span class=\"_ _2\"></span>ehalve wannee<span class=\"_ _2\"></span>r ze betrekk<span class=\"_ _2\"></span>ing he<span class=\"_ _2\"></span>bbe<span class=\"_ _2\"></span>n op pos<span class=\"_ _2\"></span>ten die op<span class=\"_ _2\"></span>genom<span class=\"_ _2\"></span>en zijn in \u2018Ni<span class=\"_ _2\"></span>et<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>erealis<span class=\"_ _2\"></span>eerde re<span class=\"_ _2\"></span>sultaten\u2019 of rech<span class=\"_ _2\"></span>tstreeks in \u2018Eigen ve<span class=\"_ _2\"></span>rmog<span class=\"_ _2\"></span>en\u2019<span class=\"_ _24\"></span>. In d<span class=\"_ _2\"></span>it geval worde<span class=\"_ _2\"></span>n de be<span class=\"_ _2\"></span>lasting<span class=\"_ _2\"></span>en oo<span class=\"_ _2\"></span>k opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en resp<span class=\"_ _2\"></span>ectievelij<span class=\"_ _2\"></span>k in \u2018Niet-g<span class=\"_ _2\"></span>erealis<span class=\"_ _2\"></span>eerde re<span class=\"_ _2\"></span>sultaten\u2019 of rechts<span class=\"_ _2\"></span>treeks in \u2018Eigen ve<span class=\"_ _2\"></span>rmog<span class=\"_ _2\"></span>en\u2019<span class=\"_ _24\"></span>.De vers<span class=\"_ _2\"></span>chuldi<span class=\"_ _2\"></span>gde inkomstenb<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>ting wordt b<span class=\"_ _2\"></span>erekend op basis van d<span class=\"_ _2\"></span>e bela<span class=\"_ _2\"></span>stingwet<span class=\"_ _2\"></span>ten die u<span class=\"_ _2\"></span>itgevaardi<span class=\"_ _2\"></span>gd of inhou<span class=\"_ _2\"></span>delijk ui<span class=\"_ _2\"></span>tgevaardig<span class=\"_ _2\"></span>d op de b<span class=\"_ _2\"></span>alansda<span class=\"_ _2\"></span>tum in de land<span class=\"_ _2\"></span>en waar de en<span class=\"_ _2\"></span>titeiten van de groe<span class=\"_ _2\"></span>p actief zijn e<span class=\"_ _2\"></span>n belas<span class=\"_ _2\"></span>tbare inkomsten gene<span class=\"_ _2\"></span>reren. In overee<span class=\"_ _2\"></span>nstemmin<span class=\"_ _2\"></span>g met para<span class=\"_ _2\"></span>graaf 46 van IAS 12 \u2018Inkomstenbel<span class=\"_ _2\"></span>astinge<span class=\"_ _2\"></span>n\u2019<span class=\"_ _24\"></span>, evalue<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>t h<span class=\"_ _2\"></span>et mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt op pe<span class=\"_ _2\"></span>riodi<span class=\"_ _2\"></span>eke basis posi<span class=\"_ _2\"></span>ties aan<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men in bel<span class=\"_ _2\"></span>astinga<span class=\"_ _2\"></span>angi<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>ten met b<span class=\"_ _2\"></span>etrekkin<span class=\"_ _2\"></span>g tot situaties wa<span class=\"_ _2\"></span>arin de toepas<span class=\"_ _2\"></span>selijke bel<span class=\"_ _2\"></span>astingre<span class=\"_ _2\"></span>gelg<span class=\"_ _2\"></span>eving aan in<span class=\"_ _2\"></span>terpretatie onde<span class=\"_ _2\"></span>rhevig is<span class=\"_ _2\"></span>. Ze legt waa<span class=\"_ _2\"></span>r gepas<span class=\"_ _2\"></span>t voor<span class=\"_ _2\"></span>zienin<span class=\"_ _2\"></span>gen aan o<span class=\"_ _2\"></span>p basis van de b<span class=\"_ _2\"></span>edra<span class=\"_ _2\"></span>gen die ver<span class=\"_ _2\"></span>wa<span class=\"_ _2\"></span>cht be<span class=\"_ _2\"></span>taald zulle<span class=\"_ _2\"></span>n moe<span class=\"_ _2\"></span>ten worden a<span class=\"_ _2\"></span>an de be<span class=\"_ _2\"></span>lasting<span class=\"_ _2\"></span>autori<span class=\"_ _2\"></span>teiten. Deze evaluatie wordt gema<span class=\"_ _2\"></span>ak<span class=\"_ _2\"></span>t voor b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tbare pe<span class=\"_ _2\"></span>riode<span class=\"_ _2\"></span>s die op<span class=\"_ _2\"></span>en zijn voo<span class=\"_ _2\"></span>r audit door d<span class=\"_ _2\"></span>e bevoe<span class=\"_ _2\"></span>gde ins<span class=\"_ _2\"></span>tanties<span class=\"_ _2\"></span>.Uitge<span class=\"_ _2\"></span>stelde in<span class=\"_ _2\"></span>komstenbelas<span class=\"_ _2\"></span>tinge<span class=\"_ _2\"></span>n worden vol<span class=\"_ _2\"></span>gens de balans<span class=\"_ _2\"></span>metho<span class=\"_ _2\"></span>de voor tijd<span class=\"_ _2\"></span>elijke verschill<span class=\"_ _2\"></span>en die onts<span class=\"_ _2\"></span>taan tussen d<span class=\"_ _2\"></span>e fiscal<span class=\"_ _2\"></span>e basis van ac<span class=\"_ _2\"></span>tiva en verplic<span class=\"_ _2\"></span>htinge<span class=\"_ _2\"></span>n en hun bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde o<span class=\"_ _2\"></span>pgen<span class=\"_ _2\"></span>omen i<span class=\"_ _2\"></span>n de gec<span class=\"_ _2\"></span>onsol<span class=\"_ _2\"></span>idee<span class=\"_ _2\"></span>rde jaarrekening<span class=\"_ _2\"></span>. De uit<span class=\"_ _2\"></span>gesteld<span class=\"_ _2\"></span>e inkomstenbe<span class=\"_ _2\"></span>lasting<span class=\"_ _2\"></span>en worden e<span class=\"_ _2\"></span>chter niet ge<span class=\"_ _2\"></span>bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>t wanne<span class=\"_ _2\"></span>er zij onts<span class=\"_ _2\"></span>taan ui<span class=\"_ _2\"></span>t de aanvankelijke opname van ee<span class=\"_ _2\"></span>n actief of verp<span class=\"_ _2\"></span>lichting i<span class=\"_ _2\"></span>n een an<span class=\"_ _2\"></span>dere transa<span class=\"_ _2\"></span>ctie dan e<span class=\"_ _2\"></span>en be<span class=\"_ _2\"></span>drijf<span class=\"_ _2\"></span>scomb<span class=\"_ _2\"></span>inatie die op het o<span class=\"_ _2\"></span>genb<span class=\"_ _2\"></span>lik van de transa<span class=\"_ _2\"></span>ctie gee<span class=\"_ _2\"></span>n impac<span class=\"_ _2\"></span>t heef<span class=\"_ _6\"></span>t op het b<span class=\"_ _2\"></span>oekh<span class=\"_ _2\"></span>oudkun<span class=\"_ _2\"></span>dige of b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tbare winst of ver<span class=\"_ _2\"></span>lies. D<span class=\"_ _2\"></span>e uitg<span class=\"_ _2\"></span>estelde i<span class=\"_ _2\"></span>nkomstenbela<span class=\"_ _2\"></span>stinge<span class=\"_ _2\"></span>n worden b<span class=\"_ _2\"></span>epaa<span class=\"_ _2\"></span>ld geb<span class=\"_ _2\"></span>ruik makend van de b<span class=\"_ _2\"></span>elastin<span class=\"_ _2\"></span>gtari<span class=\"_ _2\"></span>even (<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>n wet<span class=\"_ _2\"></span>ten) die op de balans<span class=\"_ _2\"></span>datum ui<span class=\"_ _2\"></span>tgevaardigd of in<span class=\"_ _2\"></span>houd<span class=\"_ _2\"></span>elijk ui<span class=\"_ _2\"></span>tgevaardigd zi<span class=\"_ _2\"></span>jn en waar<span class=\"_ _2\"></span>van ver<span class=\"_ _2\"></span>wac<span class=\"_ _2\"></span>ht wordt d<span class=\"_ _2\"></span>at ze van t<span class=\"_ _1a\"></span>oep<span class=\"_ _2\"></span>assing zull<span class=\"_ _2\"></span>en zijn wannee<span class=\"_ _2\"></span>r het ac<span class=\"_ _2\"></span>tief waarop de b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tinglatentie b<span class=\"_ _2\"></span>etrekkin<span class=\"_ _2\"></span>g heef<span class=\"_ _6\"></span>t, gerea<span class=\"_ _2\"></span>liseerd wo<span class=\"_ _2\"></span>rdt of de ui<span class=\"_ _2\"></span>tges<span class=\"_ _2\"></span>telde b<span class=\"_ _2\"></span>elastin<span class=\"_ _2\"></span>gschul<span class=\"_ _2\"></span>d wordt afg<span class=\"_ _2\"></span>ewikkeld.Uitge<span class=\"_ _2\"></span>stelde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingvorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n worden e<span class=\"_ _2\"></span>nkel opge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n wannee<span class=\"_ _2\"></span>r het waars<span class=\"_ _2\"></span>chijnlij<span class=\"_ _2\"></span>k is dat er toekomstig<span class=\"_ _2\"></span>e bela<span class=\"_ _2\"></span>stbare winst b<span class=\"_ _2\"></span>esc<span class=\"_ _2\"></span>hikbaa<span class=\"_ _2\"></span>r zal zijn waarm<span class=\"_ _2\"></span>ee de tijd<span class=\"_ _2\"></span>elijke verschill<span class=\"_ _2\"></span>en kunnen wo<span class=\"_ _2\"></span>rden verre<span class=\"_ _2\"></span>kend.Uitge<span class=\"_ _2\"></span>stelde in<span class=\"_ _2\"></span>komstenbelas<span class=\"_ _2\"></span>tinge<span class=\"_ _2\"></span>n worden voo<span class=\"_ _2\"></span>rzie<span class=\"_ _2\"></span>n voor tijdeli<span class=\"_ _2\"></span>jke v<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>rschill<span class=\"_ _2\"></span>en die voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>vlo<span class=\"_ _2\"></span>eien ui<span class=\"_ _2\"></span>t investering<span class=\"_ _2\"></span>en in doc<span class=\"_ _2\"></span>hteronder<span class=\"_ _2\"></span>nemin<span class=\"_ _2\"></span>gen en de<span class=\"_ _2\"></span>elne<span class=\"_ _2\"></span>minge<span class=\"_ _2\"></span>n, tenzij de groep de volle<span class=\"_ _2\"></span>dige c<span class=\"_ _2\"></span>ontrole h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t over h<span class=\"_ _2\"></span>et mome<span class=\"_ _2\"></span>nt waarop he<span class=\"_ _2\"></span>t tijdeli<span class=\"_ _2\"></span>jke v<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>rschil wo<span class=\"_ _2\"></span>rdt terug<span class=\"_ _2\"></span>geb<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>t e<span class=\"_ _2\"></span>n het waars<span class=\"_ _2\"></span>chijnlijk is dat het tij<span class=\"_ _2\"></span>delijk ver<span class=\"_ _2\"></span>schil niet i<span class=\"_ _2\"></span>n de nabij<span class=\"_ _2\"></span>e toekomst zal worde<span class=\"_ _2\"></span>n teruggeboekt.Uitge<span class=\"_ _2\"></span>stelde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingvorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n en -<span class=\"_ _2\"></span>schuld<span class=\"_ _2\"></span>en worde<span class=\"_ _2\"></span>n ges<span class=\"_ _2\"></span>alde<span class=\"_ _2\"></span>erd als er e<span class=\"_ _2\"></span>en wet<span class=\"_ _2\"></span>telijk afdwin<span class=\"_ _2\"></span>gbaar rec<span class=\"_ _2\"></span>ht be<span class=\"_ _2\"></span>staat om versc<span class=\"_ _2\"></span>huldig<span class=\"_ _2\"></span>de be<span class=\"_ _2\"></span>lasting<span class=\"_ _2\"></span>vorderin<span class=\"_ _2\"></span>gen te sal<span class=\"_ _2\"></span>deren tegen vers<span class=\"_ _2\"></span>chuldi<span class=\"_ _2\"></span>gde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingschul<span class=\"_ _2\"></span>den en wan<span class=\"_ _2\"></span>neer d<span class=\"_ _2\"></span>e uitg<span class=\"_ _2\"></span>estelde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingvord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en en -<span class=\"_ _2\"></span>schul<span class=\"_ _2\"></span>den b<span class=\"_ _2\"></span>etrekkin<span class=\"_ _2\"></span>g heb<span class=\"_ _2\"></span>ben op i<span class=\"_ _2\"></span>nkomstenbela<span class=\"_ _2\"></span>stinge<span class=\"_ _2\"></span>n geheven d<span class=\"_ _2\"></span>oor dezelfd<span class=\"_ _2\"></span>e bel<span class=\"_ _2\"></span>astinga<span class=\"_ _2\"></span>utoriteit o<span class=\"_ _2\"></span>p of<span class=\"_ _2\"></span>wel de b<span class=\"_ _2\"></span>elastb<span class=\"_ _2\"></span>are entitei<span class=\"_ _2\"></span>t of versch<span class=\"_ _2\"></span>illend<span class=\"_ _2\"></span>e bela<span class=\"_ _2\"></span>stbare enti<span class=\"_ _2\"></span>teiten wanne<span class=\"_ _2\"></span>er er ee<span class=\"_ _2\"></span>n intentie be<span class=\"_ _2\"></span>staat o<span class=\"_ _2\"></span>m de sal<span class=\"_ _2\"></span>di op net<span class=\"_ _2\"></span>to basis te veref<span class=\"_ _2\"></span>fen<span class=\"_ _2\"></span>en. Uitge<span class=\"_ _2\"></span>stelde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingen wo<span class=\"_ _2\"></span>rden niet ve<span class=\"_ _2\"></span>rdiscon<span class=\"_ _2\"></span>teerd.IFRIC 23 \u2018Onzekerheid over fis<span class=\"_ _2\"></span>cale b<span class=\"_ _2\"></span>ehan<span class=\"_ _2\"></span>deling<span class=\"_ _2\"></span>en van inkomsten\u2019<span class=\"_ _24\"></span>. D<span class=\"_ _2\"></span>eze int<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>rpretatie ve<span class=\"_ _2\"></span>rduideli<span class=\"_ _2\"></span>jk<span class=\"_ _2\"></span>t de bo<span class=\"_ _2\"></span>ekho<span class=\"_ _2\"></span>udkundi<span class=\"_ _2\"></span>ge ver<span class=\"_ _2\"></span>werk<span class=\"_ _2\"></span>ing voor o<span class=\"_ _2\"></span>nzekerhede<span class=\"_ _2\"></span>n inzake inkomstenbe<span class=\"_ _2\"></span>lasting<span class=\"_ _2\"></span>en. De in<span class=\"_ _2\"></span>terpretatie mo<span class=\"_ _2\"></span>et worde<span class=\"_ _2\"></span>n toege<span class=\"_ _2\"></span>past op d<span class=\"_ _2\"></span>e bep<span class=\"_ _2\"></span>aling van de b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tbare wins<span class=\"_ _2\"></span>t (het bel<span class=\"_ _2\"></span>astbare verl<span class=\"_ _2\"></span>ies)<span class=\"_ _0\"></span>, b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tbare basis<span class=\"_ _2\"></span>, niet<span class=\"_ _1a\"></span>- gec<span class=\"_ _2\"></span>ompe<span class=\"_ _2\"></span>nsee<span class=\"_ _2\"></span>rde fiscal<span class=\"_ _2\"></span>e verliezen, ong<span class=\"_ _2\"></span>ebru<span class=\"_ _2\"></span>ik<span class=\"_ _2\"></span>te belas<span class=\"_ _2\"></span>tingkre<span class=\"_ _2\"></span>dieten en bel<span class=\"_ _2\"></span>astingvo<span class=\"_ _2\"></span>eten, wannee<span class=\"_ _2\"></span>r er onzekerhei<span class=\"_ _2\"></span>d bes<span class=\"_ _2\"></span>taat over het feit of de b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>ting op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men do<span class=\"_ _2\"></span>or een G<span class=\"_ _2\"></span>roep aa<span class=\"_ _2\"></span>nvaard zal worden d<span class=\"_ _2\"></span>oor de b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingau<span class=\"_ _2\"></span>toriteit. Ze wordt toe<span class=\"_ _2\"></span>gepa<span class=\"_ _2\"></span>st op zowel verschul<span class=\"_ _2\"></span>digd<span class=\"_ _2\"></span>e als uitg<span class=\"_ _2\"></span>esteld<span class=\"_ _2\"></span>e belas<span class=\"_ _2\"></span>tinge<span class=\"_ _2\"></span>n wannee<span class=\"_ _2\"></span>r er onzekerheid b<span class=\"_ _2\"></span>estaa<span class=\"_ _2\"></span>t over de belastin<span class=\"_ _2\"></span>gposi<span class=\"_ _2\"></span>tie van een Groe<span class=\"_ _2\"></span>p. De gro<span class=\"_ _2\"></span>ep heef<span class=\"_ _6\"></span>t een g<span class=\"_ _2\"></span>edetai<span class=\"_ _2\"></span>lleerd<span class=\"_ _2\"></span>e inscha<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ting gem<span class=\"_ _2\"></span>aak<span class=\"_ _2\"></span>t van alle b<span class=\"_ _2\"></span>elastin<span class=\"_ _2\"></span>gonzekerhed<span class=\"_ _2\"></span>en binn<span class=\"_ _2\"></span>en de groe<span class=\"_ _2\"></span>p die de vol<span class=\"_ _2\"></span>gend<span class=\"_ _2\"></span>e implic<span class=\"_ _2\"></span>aties he<span class=\"_ _2\"></span>bbe<span class=\"_ _2\"></span>n voor de b<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>houd<span class=\"_ _2\"></span>kundig<span class=\"_ _2\"></span>e princ<span class=\"_ _2\"></span>ipes: a. <span class=\"_ _0\"></span>De gro<span class=\"_ _2\"></span>ep hee<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>t be<span class=\"_ _2\"></span>slist of ha<span class=\"_ _2\"></span>ar onzekere bel<span class=\"_ _2\"></span>astingp<span class=\"_ _2\"></span>ositie<span class=\"_ _2\"></span>s indiv<span class=\"_ _2\"></span>idue<span class=\"_ _2\"></span>el of gezame<span class=\"_ _2\"></span>nlijk in aanme<span class=\"_ _2\"></span>rkin<span class=\"_ _2\"></span>g moeten word<span class=\"_ _2\"></span>en gen<span class=\"_ _2\"></span>omen, g<span class=\"_ _2\"></span>ebase<span class=\"_ _2\"></span>erd op welke benad<span class=\"_ _2\"></span>ering d<span class=\"_ _2\"></span>e be<span class=\"_ _2\"></span>ste voorsp<span class=\"_ _2\"></span>elling<span class=\"_ _2\"></span>en versc<span class=\"_ _2\"></span>haf<span class=\"_ _2\"></span>te van het op<span class=\"_ _2\"></span>losse<span class=\"_ _2\"></span>n van de onzekerhed<span class=\"_ _2\"></span>en met d<span class=\"_ _2\"></span>e belastingautoriteit; b. <span class=\"_ _24\"></span><span class=\"ls0 ws0\">De gro<span class=\"_ _2\"></span>ep is er<span class=\"_ _2\"></span>van ui<span class=\"_ _2\"></span>tgeg<span class=\"_ _2\"></span>aan dat de b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingau<span class=\"_ _2\"></span>toriteit </span>de po<span class=\"_ _2\"></span>sitie zal o<span class=\"_ _2\"></span>nder<span class=\"_ _2\"></span>zoeken (indi<span class=\"_ _2\"></span>en ze gema<span class=\"_ _2\"></span>chtigd is dit te doe<span class=\"_ _2\"></span>n) en volledig<span class=\"_ _2\"></span>e k<span class=\"_ _1a\"></span>ennis za<span class=\"_ _2\"></span>l hebb<span class=\"_ _2\"></span>en van alle relevante informatie; c. <span class=\"_ _0\"></span><span class=\"ls0 ws0\">De gro<span class=\"_ _2\"></span>ep heef<span class=\"_ _6\"></span>t geval pe<span class=\"_ _2\"></span>r geval bes<span class=\"_ _2\"></span>list om ee<span class=\"_ _2\"></span>n </span>onzekere belas<span class=\"_ _2\"></span>tingpo<span class=\"_ _2\"></span>sitie (groep van onzekere bel<span class=\"_ _2\"></span>astingp<span class=\"_ _2\"></span>ositie<span class=\"_ _2\"></span>s) op t<span class=\"_ _1a\"></span>e nem<span class=\"_ _2\"></span>en geb<span class=\"_ _2\"></span>ruik makend van of<span class=\"_ _2\"></span>wel het m<span class=\"_ _2\"></span>ees<span class=\"_ _2\"></span>t waarsch<span class=\"_ _2\"></span>ijnlijke bedra<span class=\"_ _2\"></span>g of de ver<span class=\"_ _2\"></span>wachte waarde, afh<span class=\"_ _2\"></span>ankelijk van wat geda<span class=\"_ _2\"></span>cht word<span class=\"_ _2\"></span>t een b<span class=\"_ _2\"></span>etere voorsp<span class=\"_ _2\"></span>ellin<span class=\"_ _2\"></span>g op te leveren voor h<span class=\"_ _2\"></span>et oplo<span class=\"_ _2\"></span>ssen van elke (<span class=\"_ _0\"></span>gro<span class=\"_ _2\"></span>ep van) onzek<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>re belas<span class=\"_ _2\"></span>tingp<span class=\"_ _2\"></span>ositie(s<span class=\"_ _0\"></span>) o<span class=\"_ _2\"></span>m de waarsc<span class=\"_ _2\"></span>hijnlijkh<span class=\"_ _2\"></span>eid van ee<span class=\"_ _2\"></span>n aanpas<span class=\"_ _2\"></span>sing ui<span class=\"_ _2\"></span>tgevoerd na onde<span class=\"_ _2\"></span>rzoe<span class=\"_ _2\"></span>k te weerspi<span class=\"_ _2\"></span>egel<span class=\"_ _2\"></span>en. T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.19<span class=\"_ _0\"></span>. V<span class=\"_ _0\"></span>oo<span class=\"_ _2\"></span>rzie<span class=\"_ _2\"></span>ning<span class=\"_ _2\"></span>enV<span class=\"_ _0\"></span>oo<span class=\"_ _2\"></span>rzie<span class=\"_ _2\"></span>ninge<span class=\"_ _2\"></span>n voor he<span class=\"_ _2\"></span>rstruc<span class=\"_ _2\"></span>turerings<span class=\"_ _2\"></span>kosten, juridisch<span class=\"_ _2\"></span>e claims, s<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>vic<span class=\"_ _2\"></span>egara<span class=\"_ _2\"></span>nties en c<span class=\"_ _2\"></span>ompe<span class=\"_ _2\"></span>nsatieverp<span class=\"_ _2\"></span>lichting<span class=\"_ _2\"></span>en worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n wannee<span class=\"_ _2\"></span>r de groep e<span class=\"_ _2\"></span>en be<span class=\"_ _2\"></span>staa<span class=\"_ _2\"></span>nde in rechte afdwin<span class=\"_ _2\"></span>gbare of feitelijke verpli<span class=\"_ _2\"></span>chting he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t ten gevolge van ge<span class=\"_ _2\"></span>beur<span class=\"_ _6\"></span>tenissen in h<span class=\"_ _2\"></span>et verle<span class=\"_ _2\"></span>den, he<span class=\"_ _2\"></span>t waarsc<span class=\"_ _2\"></span>hijnlijk is dat e<span class=\"_ _2\"></span>en ui<span class=\"_ _2\"></span>tstroom van mid<span class=\"_ _2\"></span>dele<span class=\"_ _2\"></span>n vereist zal zijn om d<span class=\"_ _2\"></span>e verplic<span class=\"_ _2\"></span>hting af te wikkelen en h<span class=\"_ _2\"></span>et be<span class=\"_ _2\"></span>drag op be<span class=\"_ _2\"></span>trouwbare wijze kan word<span class=\"_ _2\"></span>en ges<span class=\"_ _2\"></span>chat. Er worden gee<span class=\"_ _2\"></span>n voor<span class=\"_ _2\"></span>ziening<span class=\"_ _2\"></span>en op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men voor toe<span class=\"_ _2\"></span>komstige bedrij<span class=\"_ _2\"></span>fsverliez<span class=\"_ _0\"></span>en.Wanneer er s<span class=\"_ _2\"></span>prake is van een aantal g<span class=\"_ _2\"></span>elijkaard<span class=\"_ _2\"></span>ige verplic<span class=\"_ _2\"></span>htinge<span class=\"_ _2\"></span>n, wordt de c<span class=\"_ _2\"></span>ategor<span class=\"_ _2\"></span>ie van verplic<span class=\"_ _2\"></span>htingen in haar ge<span class=\"_ _2\"></span>hee<span class=\"_ _2\"></span>l bes<span class=\"_ _2\"></span>chouwd o<span class=\"_ _2\"></span>m te bepal<span class=\"_ _2\"></span>en of het waar<span class=\"_ _2\"></span>schijnli<span class=\"_ _2\"></span>jk is dat ee<span class=\"_ _2\"></span>n uitstro<span class=\"_ _2\"></span>om van midd<span class=\"_ _2\"></span>elen vereis<span class=\"_ _2\"></span>t zal zijn om de verp<span class=\"_ _2\"></span>lichting<span class=\"_ _2\"></span>en af te wikkelen. Een voor<span class=\"_ _2\"></span>zienin<span class=\"_ _2\"></span>g wordt opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en zelfs al<span class=\"_ _2\"></span>s de waarsc<span class=\"_ _2\"></span>hijnlijk<span class=\"_ _2\"></span>heid van ee<span class=\"_ _2\"></span>n uitstro<span class=\"_ _2\"></span>om met b<span class=\"_ _2\"></span>etrekkin<span class=\"_ _2\"></span>g tot \u00e9\u00e9n van de items in d<span class=\"_ _2\"></span>ezelfde categ<span class=\"_ _2\"></span>orie van verplic<span class=\"_ _2\"></span>htingen k<span class=\"_ _2\"></span>lein is.V<span class=\"_ _0\"></span>oo<span class=\"_ _2\"></span>rzie<span class=\"_ _2\"></span>ninge<span class=\"_ _2\"></span>n worden b<span class=\"_ _2\"></span>erekend tege<span class=\"_ _2\"></span>n de cont<span class=\"_ _2\"></span>ante waarde van de be<span class=\"_ _2\"></span>ste schat<span class=\"_ _2\"></span>tin<span class=\"_ _2\"></span>g van het mana<span class=\"_ _2\"></span>gem<span class=\"_ _2\"></span>ent van de kosten vereist om d<span class=\"_ _2\"></span>e huidig<span class=\"_ _2\"></span>e verplic<span class=\"_ _2\"></span>hting af te wikkelen o<span class=\"_ _2\"></span>p het einde van d<span class=\"_ _2\"></span>e versla<span class=\"_ _2\"></span>gperi<span class=\"_ _2\"></span>ode. D<span class=\"_ _2\"></span>e disco<span class=\"_ _2\"></span>nteringsvoet d<span class=\"_ _2\"></span>ie wordt g<span class=\"_ _2\"></span>ebrui<span class=\"_ _2\"></span>k<span class=\"_ _2\"></span>t om de co<span class=\"_ _2\"></span>ntante waarde te be<span class=\"_ _2\"></span>palen is e<span class=\"_ _2\"></span>en disco<span class=\"_ _2\"></span>nteringsvoe<span class=\"_ _2\"></span>t v\u00f3\u00f3r be<span class=\"_ _2\"></span>lasting<span class=\"_ _2\"></span>en die e<span class=\"_ _2\"></span>en afspie<span class=\"_ _2\"></span>gelin<span class=\"_ _2\"></span>g is van de huidi<span class=\"_ _2\"></span>ge mark<span class=\"_ _6\"></span>tbeo<span class=\"_ _2\"></span>ordelin<span class=\"_ _2\"></span>gen van de tijd<span class=\"_ _2\"></span>swaarde van geld e<span class=\"_ _2\"></span>n de sp<span class=\"_ _2\"></span>ecifi<span class=\"_ _2\"></span>eke risico\u2019<span class=\"_ _0\"></span>s van de verp<span class=\"_ _2\"></span>lichting. D<span class=\"_ _2\"></span>e toenam<span class=\"_ _2\"></span>e van de voor<span class=\"_ _2\"></span>zienin<span class=\"_ _2\"></span>g als gevolg van het ve<span class=\"_ _2\"></span>rstrijken van tijd wordt o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n als intrestu<span class=\"_ _2\"></span>itgave.T<span class=\"_ _24\"></span>oelichting 1.<span class=\"_ _2\"></span>20. P<span class=\"_ _0\"></span>ersoneels<span class=\"_ _2\"></span>-beloningenPensioenverplichtingenIAS 19 ondersc<span class=\"_ _2\"></span>heid<span class=\"_ _2\"></span>t t<span class=\"_ _2\"></span>wee t<span class=\"_ _2\"></span>ype<span class=\"_ _2\"></span>s van regel<span class=\"_ _2\"></span>ingen b<span class=\"_ _2\"></span>etref<span class=\"_ _2\"></span>fen<span class=\"_ _2\"></span>de vergo<span class=\"_ _2\"></span>eding<span class=\"_ _2\"></span>en na ui<span class=\"_ _2\"></span>tdienst<span class=\"_ _2\"></span>tredi<span class=\"_ _2\"></span>ng:T<span class=\"_ _24\"></span>o<span class=\"_ _2\"></span>eg<span class=\"_ _2\"></span>ezegde<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>bijdrag<span class=\"_ _2\"></span>ereg<span class=\"_ _2\"></span>elinge<span class=\"_ _2\"></span>n of \u2018<span class=\"_ _0\"></span>de<span class=\"_ _2\"></span>fined c<span class=\"_ _2\"></span>ontribu<span class=\"_ _2\"></span>tion plans\u2019 (D<span class=\"_ _2\"></span>C<span class=\"_ _2\"></span>-p<span class=\"_ _2\"></span>lanne<span class=\"_ _2\"></span>n<span class=\"_ _1a\"></span>) zijn rege<span class=\"_ _2\"></span>linge<span class=\"_ _2\"></span>n betref<span class=\"_ _2\"></span>fen<span class=\"_ _2\"></span>de vergo<span class=\"_ _2\"></span>edin<span class=\"_ _2\"></span>g na uitdie<span class=\"_ _2\"></span>nst<span class=\"_ _2\"></span>tredin<span class=\"_ _2\"></span>g waarbij e<span class=\"_ _2\"></span>en ond<span class=\"_ _2\"></span>erne<span class=\"_ _2\"></span>ming vaste bijdrag<span class=\"_ _2\"></span>en be<span class=\"_ _2\"></span>taalt in e<span class=\"_ _2\"></span>en af<span class=\"_ _2\"></span>zonder<span class=\"_ _2\"></span>lijke entiteit (een fonds of groepsve<span class=\"_ _2\"></span>rzekerings<span class=\"_ _2\"></span>contrac<span class=\"_ _2\"></span>t) en geen in re<span class=\"_ _2\"></span>chte afdwingba<span class=\"_ _2\"></span>re of feitelijke verplich<span class=\"_ _2\"></span>ting hee<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>t om verde<span class=\"_ _2\"></span>re bijdrag<span class=\"_ _2\"></span>en te beta<span class=\"_ _2\"></span>len indi<span class=\"_ _2\"></span>en het fon<span class=\"_ _2\"></span>ds niet over vold<span class=\"_ _2\"></span>oend<span class=\"_ _2\"></span>e activa b<span class=\"_ _2\"></span>eschik<span class=\"_ _6\"></span>t om alle p<span class=\"_ _2\"></span>erso<span class=\"_ _2\"></span>nee<span class=\"_ _2\"></span>lsbel<span class=\"_ _2\"></span>oning<span class=\"_ _2\"></span>en te betale<span class=\"_ _2\"></span>n die verba<span class=\"_ _2\"></span>nd houd<span class=\"_ _2\"></span>en met we<span class=\"_ _2\"></span>rkne<span class=\"_ _2\"></span>mers<span class=\"_ _2\"></span>presta<span class=\"_ _2\"></span>ties in de hui<span class=\"_ _2\"></span>dige of vorige p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>des;T<span class=\"_ _24\"></span>o<span class=\"_ _2\"></span>eg<span class=\"_ _2\"></span>ezegde<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>pens<span class=\"_ _2\"></span>ioenre<span class=\"_ _2\"></span>gelin<span class=\"_ _2\"></span>gen of \u2018defined b<span class=\"_ _2\"></span>enefi<span class=\"_ _2\"></span>t plans\u2019 (D<span class=\"_ _2\"></span>B-<span class=\"_ _2\"></span>pl<span class=\"_ _2\"></span>annen) zijn alle and<span class=\"_ _2\"></span>ere rege<span class=\"_ _2\"></span>linge<span class=\"_ _2\"></span>n betref<span class=\"_ _6\"></span>fende vergo<span class=\"_ _2\"></span>edin<span class=\"_ _2\"></span>gen na u<span class=\"_ _2\"></span>itdienst<span class=\"_ _2\"></span>tre<span class=\"_ _2\"></span>ding dan toege<span class=\"_ _0\"></span>zegde<span class=\"_ _2\"></span>-bijdrageregeli<span class=\"_ _1a\"></span>ngen.De enti<span class=\"_ _2\"></span>teiten van de groe<span class=\"_ _2\"></span>p hanteren \u00e9\u00e9<span class=\"_ _2\"></span>n toegezegd pens<span class=\"_ _2\"></span>ioen<span class=\"_ _2\"></span>regelin<span class=\"_ _2\"></span>g voor ee<span class=\"_ _2\"></span>n groep m<span class=\"_ _2\"></span>anage<span class=\"_ _2\"></span>rs en vers<span class=\"_ _2\"></span>chillen<span class=\"_ _2\"></span>de pens<span class=\"_ _2\"></span>ioen<span class=\"_ _2\"></span>regelin<span class=\"_ _2\"></span>gen die wo<span class=\"_ _2\"></span>rden gefi<span class=\"_ _2\"></span>nanci<span class=\"_ _2\"></span>erd doo<span class=\"_ _2\"></span>r beta<span class=\"_ _2\"></span>lingen a<span class=\"_ _2\"></span>an verzekerin<span class=\"_ _2\"></span>gsmaats<span class=\"_ _2\"></span>chapp<span class=\"_ _2\"></span>ijen. G<span class=\"_ _2\"></span>elet op de Bel<span class=\"_ _2\"></span>gische we<span class=\"_ _2\"></span>tgeving di<span class=\"_ _2\"></span>e van toepassin<span class=\"_ _2\"></span>g is op de 2de pens<span class=\"_ _2\"></span>ioen<span class=\"_ _2\"></span>pijler (zogen<span class=\"_ _2\"></span>aamde \u2018<span class=\"_ _2\"></span>Wet V<span class=\"_ _0\"></span>and<span class=\"_ _2\"></span>enbrou<span class=\"_ _2\"></span>cke\u2019)<span class=\"_ _0\"></span>, moe<span class=\"_ _2\"></span>ten alle Belgis<span class=\"_ _2\"></span>che toe<span class=\"_ _2\"></span>gezegde<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>bijdra<span class=\"_ _2\"></span>gere<span class=\"_ _2\"></span>geling<span class=\"_ _2\"></span>en onde<span class=\"_ _2\"></span>r IFRS bes<span class=\"_ _2\"></span>chouwd wo<span class=\"_ _2\"></span>rden als toe<span class=\"_ _2\"></span>gezegde<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>p<span class=\"_ _2\"></span>ensio<span class=\"_ _2\"></span>en<span class=\"_ _2\"></span>- rege<span class=\"_ _2\"></span>lingen<span class=\"_ _2\"></span>. De Wet V<span class=\"_ _0\"></span>ande<span class=\"_ _2\"></span>nbrouc<span class=\"_ _2\"></span>ke bepaal<span class=\"_ _2\"></span>t dat de werkgevers in het ka<span class=\"_ _2\"></span>der van toeg<span class=\"_ _2\"></span>ezegde<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>bijdrag<span class=\"_ _2\"></span>ereg<span class=\"_ _2\"></span>elinge<span class=\"_ _2\"></span>n, een min<span class=\"_ _2\"></span>imumrend<span class=\"_ _2\"></span>emen<span class=\"_ _2\"></span>t van 3,<span class=\"_ _1a\"></span>75<span class=\"_ _0\"></span>% mo<span class=\"_ _2\"></span>eten waarb<span class=\"_ _2\"></span>orgen o<span class=\"_ _2\"></span>p werkne<span class=\"_ _2\"></span>mers<span class=\"_ _2\"></span>bijdrag<span class=\"_ _2\"></span>en en van 3,25% op werkgeversbijd<span class=\"_ _2\"></span>ragen. Kor<span class=\"_ _2\"></span>t voor h<span class=\"_ _2\"></span>et jaarein<span class=\"_ _2\"></span>de van 2015 is er echter e<span class=\"_ _2\"></span>en wijzigin<span class=\"_ _2\"></span>g in de Belg<span class=\"_ _2\"></span>ische wetg<span class=\"_ _2\"></span>eving do<span class=\"_ _2\"></span>orgevoe<span class=\"_ _2\"></span>rd die resul<span class=\"_ _2\"></span>teerde in e<span class=\"_ _2\"></span>en dalin<span class=\"_ _2\"></span>g van het gewaarb<span class=\"_ _2\"></span>orgd<span class=\"_ _2\"></span>e rende<span class=\"_ _2\"></span>ment van 3,25% tot een minimal<span class=\"_ _2\"></span>e rentevoet geba<span class=\"_ _2\"></span>seerd o<span class=\"_ _2\"></span>p de Belg<span class=\"_ _2\"></span>ische ren<span class=\"_ _2\"></span>tevoet op 10 jaar<span class=\"_ _0\"></span>, ma<span class=\"_ _2\"></span>ar binne<span class=\"_ _2\"></span>n de vork van 1,75<span class=\"_ _0\"></span>%<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>3,25%. De nieuwe ren<span class=\"_ _2\"></span>tev<span class=\"_ _1a\"></span>oet (<span class=\"_ _2\"></span>1,7<span class=\"_ _0\"></span>5% per 31 dec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 2022 en pe<span class=\"_ _2\"></span>r 31 decemb<span class=\"_ _2\"></span>er 2021) is van toepassin<span class=\"_ _2\"></span>g voor de ja<span class=\"_ _2\"></span>ren na 2015 op de toekomstige b<span class=\"_ _2\"></span>ijdrag<span class=\"_ _2\"></span>en en oo<span class=\"_ _2\"></span>k op de ge<span class=\"_ _2\"></span>cumule<span class=\"_ _2\"></span>erde bij<span class=\"_ _2\"></span>dragen van h<span class=\"_ _2\"></span>et verle<span class=\"_ _2\"></span>den vanaf 31 decem<span class=\"_ _2\"></span>ber 2015 wannee<span class=\"_ _2\"></span>r het fina<span class=\"_ _2\"></span>ncier<span class=\"_ _2\"></span>ingsor<span class=\"_ _2\"></span>ganisme g<span class=\"_ _2\"></span>een bep<span class=\"_ _2\"></span>aald re<span class=\"_ _2\"></span>sultaa<span class=\"_ _2\"></span>t op de bij<span class=\"_ _2\"></span>dragen kan g<span class=\"_ _2\"></span>arande<span class=\"_ _2\"></span>ren tot de pens<span class=\"_ _2\"></span>ioner<span class=\"_ _2\"></span>ingsl<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>tijd<span class=\"_ _2\"></span>. W<span class=\"_ _1a\"></span>anne<span class=\"_ _2\"></span>er het org<span class=\"_ _2\"></span>anisme e<span class=\"_ _2\"></span>en derg<span class=\"_ _2\"></span>elijk resul<span class=\"_ _2\"></span>taat kan garan<span class=\"_ _2\"></span>deren, b<span class=\"_ _2\"></span>lijven de h<span class=\"_ _2\"></span>istorisch<span class=\"_ _2\"></span>e rentevoeten van toepassi<span class=\"_ _2\"></span>ng.Doo<span class=\"_ _2\"></span>r deze gegaran<span class=\"_ _2\"></span>dee<span class=\"_ _2\"></span>rde minimum<span class=\"_ _2\"></span>rendem<span class=\"_ _2\"></span>enten is de werkgever blo<span class=\"_ _2\"></span>otges<span class=\"_ _2\"></span>teld aan ee<span class=\"_ _2\"></span>n financ<span class=\"_ _2\"></span>ieel ri<span class=\"_ _2\"></span>sico: verdere bij<span class=\"_ _2\"></span>dragen zou<span class=\"_ _2\"></span>den vereis<span class=\"_ _2\"></span>t kunnen zi<span class=\"_ _2\"></span>jn als het rende<span class=\"_ _2\"></span>ment o<span class=\"_ _2\"></span>p de activa nie<span class=\"_ _2\"></span>t voldo<span class=\"_ _2\"></span>ende is o<span class=\"_ _2\"></span>m het minimumvoord<span class=\"_ _2\"></span>eel te be<span class=\"_ _2\"></span>halen d<span class=\"_ _2\"></span>at beta<span class=\"_ _2\"></span>ald mo<span class=\"_ _2\"></span>et worden<span class=\"_ _2\"></span>. De gro<span class=\"_ _2\"></span>ep heef<span class=\"_ _6\"></span>t rege<span class=\"_ _2\"></span>lingen d<span class=\"_ _2\"></span>ie gefinan<span class=\"_ _2\"></span>cierd word<span class=\"_ _2\"></span>en via ver<span class=\"_ _2\"></span>zekeringsc<span class=\"_ _2\"></span>ontracten. D<span class=\"_ _2\"></span>e \u2018projected uni<span class=\"_ _2\"></span>t credi<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>\u2019-metho<span class=\"_ _2\"></span>de is geb<span class=\"_ _2\"></span>ruik<span class=\"_ _2\"></span>t al<span class=\"_ _2\"></span>s actuari<span class=\"_ _2\"></span>\u00eble techni<span class=\"_ _2\"></span>ek voor de waarder<span class=\"_ _2\"></span>ing van de verp<span class=\"_ _2\"></span>lichting u<span class=\"_ _2\"></span>it ho<span class=\"_ _2\"></span>ofde van toegezegd<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>-pens<span class=\"_ _2\"></span>ioen<span class=\"_ _2\"></span>regelin<span class=\"_ _2\"></span>gen. M<span class=\"_ _2\"></span>erk op d<span class=\"_ _2\"></span>at voor de b<span class=\"_ _2\"></span>onusp<span class=\"_ _2\"></span>lanne<span class=\"_ _2\"></span>n een vere<span class=\"_ _2\"></span>envoudig<span class=\"_ _2\"></span>de be<span class=\"_ _2\"></span>nader<span class=\"_ _2\"></span>ing word<span class=\"_ _2\"></span>t toegep<span class=\"_ _2\"></span>ast, aang<span class=\"_ _2\"></span>ezien het niet m<span class=\"_ _2\"></span>oge<span class=\"_ _2\"></span>lijk is om toekomstig<span class=\"_ _2\"></span>e bonus<span class=\"_ _2\"></span>sen (die t<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>ekomstige b<span class=\"_ _2\"></span>ijdrage<span class=\"_ _2\"></span>n defini\u00eb<span class=\"_ _2\"></span>ren) t<span class=\"_ _0\"></span>e vo<span class=\"_ _2\"></span>orsp<span class=\"_ _2\"></span>ellen. De re\u00eb<span class=\"_ _2\"></span>le waarde van d<span class=\"_ _2\"></span>e fondsb<span class=\"_ _2\"></span>eleg<span class=\"_ _2\"></span>ging is g<span class=\"_ _2\"></span>ebase<span class=\"_ _2\"></span>erd op\u00a7 113 van IAS 19 en wordt ge<span class=\"_ _2\"></span>defini<span class=\"_ _2\"></span>eerd als d<span class=\"_ _2\"></span>e contan<span class=\"_ _2\"></span>te waarde van de d<span class=\"_ _2\"></span>oor de ver<span class=\"_ _2\"></span>zekeringsm<span class=\"_ _2\"></span>aatsch<span class=\"_ _2\"></span>appij geg<span class=\"_ _2\"></span>arande<span class=\"_ _2\"></span>erde p<span class=\"_ _2\"></span>ensio<span class=\"_ _2\"></span>enkapi<span class=\"_ _2\"></span>talen (op basis van d<span class=\"_ _2\"></span>e door de ver<span class=\"_ _2\"></span>zekeringsmaa<span class=\"_ _2\"></span>tschap<span class=\"_ _2\"></span>pij vastge<span class=\"_ _2\"></span>stelde ta<span class=\"_ _2\"></span>rieven)<span class=\"_ _0\"></span>. De ge<span class=\"_ _2\"></span>bruik<span class=\"_ _2\"></span>te disc<span class=\"_ _2\"></span>ontering<span class=\"_ _2\"></span>svoet hou<span class=\"_ _2\"></span>dt rekening m<span class=\"_ _2\"></span>et het bel<span class=\"_ _2\"></span>eggi<span class=\"_ _2\"></span>ngsrisi<span class=\"_ _2\"></span>co van finan<span class=\"_ _2\"></span>ci\u00eble ins<span class=\"_ _2\"></span>tellinge<span class=\"_ _2\"></span>n door te ver<span class=\"_ _2\"></span>wijzen naar finan<span class=\"_ _2\"></span>ci\u00eble A-<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>bligati<span class=\"_ _2\"></span>es. Daarom word<span class=\"_ _2\"></span>t een extra versc<span class=\"_ _2\"></span>hil toegevoe<span class=\"_ _2\"></span>gd aan d<span class=\"_ _2\"></span>e disco<span class=\"_ _2\"></span>nteringsvoe<span class=\"_ _2\"></span>t van de verplic<span class=\"_ _2\"></span>hting uit ho<span class=\"_ _2\"></span>ofde van toeg<span class=\"_ _2\"></span>ezegde<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>pens<span class=\"_ _2\"></span>ioenre<span class=\"_ _2\"></span>gelin<span class=\"_ _2\"></span>gen (\u2018defined ben<span class=\"_ _2\"></span>efit p<span class=\"_ _2\"></span>lans\u2019 of DB<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>plann<span class=\"_ _2\"></span>en) dat het versc<span class=\"_ _2\"></span>hil weerg<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t tussen A<span class=\"_ _2\"></span>A-<span class=\"_ _2\"></span>be<span class=\"_ _2\"></span>drij<span class=\"_ _2\"></span>fsob<span class=\"_ _2\"></span>ligaties e<span class=\"_ _2\"></span>n A-<span class=\"_ _2\"></span>bedr<span class=\"_ _2\"></span>ijfs<span class=\"_ _2\"></span>obliga<span class=\"_ _2\"></span>ties. Op 31 dec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 2022 be<span class=\"_ _2\"></span>droeg d<span class=\"_ _2\"></span>eze kloof 125 basisp<span class=\"_ _2\"></span>unten.Andere ver<span class=\"_ _0\"></span>plichtingen na uitdiensttredingDe gro<span class=\"_ _2\"></span>ep heef<span class=\"_ _6\"></span>t gee<span class=\"_ _2\"></span>n andere ver<span class=\"_ _2\"></span>plichtin<span class=\"_ _2\"></span>gen na uitdienst<span class=\"_ _2\"></span>treding.OntslagvergoedingenOntsla<span class=\"_ _2\"></span>gvergo<span class=\"_ _2\"></span>edin<span class=\"_ _2\"></span>gen zijn ver<span class=\"_ _2\"></span>schuld<span class=\"_ _2\"></span>igd wanne<span class=\"_ _2\"></span>er het diens<span class=\"_ _2\"></span>tve<span class=\"_ _2\"></span>rband van e<span class=\"_ _2\"></span>en werk<span class=\"_ _2\"></span>neme<span class=\"_ _2\"></span>r wordt b<span class=\"_ _2\"></span>e\u00ebin<span class=\"_ _2\"></span>digd do<span class=\"_ _2\"></span>or de groe<span class=\"_ _2\"></span>p v\u00f3\u00f3r de no<span class=\"_ _2\"></span>rmale p<span class=\"_ _2\"></span>ensi<span class=\"_ _2\"></span>oend<span class=\"_ _2\"></span>atum of wannee<span class=\"_ _2\"></span>r een wer<span class=\"_ _2\"></span>knem<span class=\"_ _2\"></span>er in ruil vo<span class=\"_ _2\"></span>or deze vergoe<span class=\"_ _2\"></span>ding<span class=\"_ _2\"></span>en vrijw<span class=\"_ _2\"></span>illig ontsla<span class=\"_ _2\"></span>g heef<span class=\"_ _6\"></span>t aanvaard. De gro<span class=\"_ _2\"></span>ep bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>t ee<span class=\"_ _2\"></span>n verplic<span class=\"_ _2\"></span>hting en uitg<span class=\"_ _2\"></span>ave voor ontsla<span class=\"_ _2\"></span>gvergo<span class=\"_ _2\"></span>eding<span class=\"_ _2\"></span>en op de v<span class=\"_ _2\"></span>roeg<span class=\"_ _2\"></span>ste van de volg<span class=\"_ _2\"></span>ende da<span class=\"_ _2\"></span>ta: (<span class=\"_ _0\"></span>a) wannee<span class=\"_ _2\"></span>r de groep h<span class=\"_ _2\"></span>et aanb<span class=\"_ _2\"></span>od van deze voordel<span class=\"_ _2\"></span>en niet lan<span class=\"_ _2\"></span>ger kan in<span class=\"_ _2\"></span>trekken; en (b<span class=\"_ _0\"></span>) wann<span class=\"_ _2\"></span>eer d<span class=\"_ _2\"></span>e groep kosten bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>t voo<span class=\"_ _2\"></span>r een he<span class=\"_ _2\"></span>rstru<span class=\"_ _2\"></span>cturerin<span class=\"_ _2\"></span>g die binne<span class=\"_ _2\"></span>n het toep<span class=\"_ _2\"></span>assings<span class=\"_ _2\"></span>gebie<span class=\"_ _2\"></span>d van IAS 3<span class=\"_ _0\"></span>7 val<span class=\"_ _2\"></span>t en de b<span class=\"_ _2\"></span>etaling van ontsla<span class=\"_ _2\"></span>gvergo<span class=\"_ _2\"></span>edin<span class=\"_ _2\"></span>gen inho<span class=\"_ _2\"></span>udt. Vergoe<span class=\"_ _2\"></span>dingen d<span class=\"_ _2\"></span>ie worden toege<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>end na m<span class=\"_ _2\"></span>eer da<span class=\"_ _2\"></span>n 12 maand<span class=\"_ _2\"></span>en na het e<span class=\"_ _2\"></span>inde van de versla<span class=\"_ _2\"></span>gper<span class=\"_ _2\"></span>iode wo<span class=\"_ _2\"></span>rden verdisc<span class=\"_ _2\"></span>onteerd teg<span class=\"_ _2\"></span>en hun conta<span class=\"_ _2\"></span>nte waarde.In Belg<span class=\"_ _2\"></span>i\u00eb zorgt het sys<span class=\"_ _2\"></span>teem van bru<span class=\"_ _2\"></span>gpens<span class=\"_ _2\"></span>ioen e<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>voor dat oude<span class=\"_ _2\"></span>re per<span class=\"_ _2\"></span>sone<span class=\"_ _2\"></span>n die doo<span class=\"_ _2\"></span>r hun werkgever ontsla<span class=\"_ _2\"></span>gen worde<span class=\"_ _2\"></span>n of die aan<span class=\"_ _2\"></span>gemo<span class=\"_ _2\"></span>edig<span class=\"_ _2\"></span>d worden o<span class=\"_ _2\"></span>m hun diens<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>verband te be\u00ebin<span class=\"_ _2\"></span>digen e<span class=\"_ _2\"></span>n die aan b<span class=\"_ _2\"></span>epaa<span class=\"_ _2\"></span>lde voor<span class=\"_ _2\"></span>wa<span class=\"_ _2\"></span>arden voldo<span class=\"_ _2\"></span>en, in aanm<span class=\"_ _2\"></span>erk<span class=\"_ _2\"></span>ing komen voor e<span class=\"_ _2\"></span>en aanvull<span class=\"_ _2\"></span>ende werkl<span class=\"_ _2\"></span>oosh<span class=\"_ _2\"></span>eidsui<span class=\"_ _2\"></span>tkering die be<span class=\"_ _2\"></span>taald word<span class=\"_ _2\"></span>t doo<span class=\"_ _2\"></span>r hun vroe<span class=\"_ _2\"></span>gere werk<span class=\"_ _0\"></span>gever bov<span class=\"_ _0\"></span>enop de werkloosheidsuit<span class=\"_ _1a\"></span>k<span class=\"_ _1a\"></span>eringen die<span class=\"_ _0\"></span> b<span class=\"_ _2\"></span>etaaldworden d<span class=\"_ _2\"></span>oor de s<span class=\"_ _2\"></span>ocial<span class=\"_ _2\"></span>e zekerheid. D<span class=\"_ _2\"></span>oorga<span class=\"_ _2\"></span>ans wordt d<span class=\"_ _2\"></span>ie uitkering b<span class=\"_ _2\"></span>etaal<span class=\"_ _2\"></span>d tot de normal<span class=\"_ _2\"></span>e pensi<span class=\"_ _2\"></span>oenl<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>tij<span class=\"_ _2\"></span>d die 65 jaar b<span class=\"_ _2\"></span>edra<span class=\"_ _2\"></span>agt.Binnen d<span class=\"_ _2\"></span>e groep g<span class=\"_ _2\"></span>enieten versc<span class=\"_ _2\"></span>hillen<span class=\"_ _2\"></span>de voorm<span class=\"_ _2\"></span>alige werkn<span class=\"_ _2\"></span>emer<span class=\"_ _2\"></span>s van het systeem van \u2018br<span class=\"_ _2\"></span>ugpe<span class=\"_ _2\"></span>nsioe<span class=\"_ _2\"></span>n\u2019<span class=\"_ _24\"></span>, op basis van ver<span class=\"_ _2\"></span>schill<span class=\"_ _2\"></span>ende Be<span class=\"_ _2\"></span>lgisch<span class=\"_ _2\"></span>e coll<span class=\"_ _2\"></span>ectieve arbe<span class=\"_ _2\"></span>idsoveree<span class=\"_ _2\"></span>nkomsten (<span class=\"_ _1a\"></span>cao\u2019<span class=\"_ _0\"></span>s) die van krach<span class=\"_ _2\"></span>t zijn voor de sector (tex<span class=\"_ _2\"></span>tielnijve<span class=\"_ _2\"></span>rheid e<span class=\"_ _2\"></span>n breiwerk / i<span class=\"_ _2\"></span>ndustri<span class=\"_ _2\"></span>e textile et de la b<span class=\"_ _2\"></span>onneterie) of die sp<span class=\"_ _2\"></span>eci<span class=\"_ _2\"></span>fiek zijn voor d<span class=\"_ _2\"></span>e groep. D<span class=\"_ _2\"></span>eze cao\u2019<span class=\"_ _0\"></span>s b<span class=\"_ _2\"></span>eschr<span class=\"_ _2\"></span>ijven de ver<span class=\"_ _2\"></span>schille<span class=\"_ _2\"></span>nde mo<span class=\"_ _2\"></span>geli<span class=\"_ _2\"></span>jkhe<span class=\"_ _2\"></span>den waarover werkn<span class=\"_ _2\"></span>emer<span class=\"_ _2\"></span>s in de se<span class=\"_ _2\"></span>ctor besc<span class=\"_ _2\"></span>hikken om te genieten van het bru<span class=\"_ _2\"></span>gpensi<span class=\"_ _2\"></span>oen, d<span class=\"_ _2\"></span>e opric<span class=\"_ _2\"></span>hting van ee<span class=\"_ _2\"></span>n sector<span class=\"_ _2\"></span>fon<span class=\"_ _2\"></span>ds (fonds voor b<span class=\"_ _2\"></span>estaa<span class=\"_ _2\"></span>nszekerheid / fond<span class=\"_ _2\"></span>s de s\u00e9c<span class=\"_ _2\"></span>urit\u00e9 d\u2019<span class=\"_ _0\"></span>existen<span class=\"_ _2\"></span>ce)<span class=\"_ _0\"></span>, dee<span class=\"_ _2\"></span>ltijdse a<span class=\"_ _2\"></span>rbei<span class=\"_ _2\"></span>d, ople<span class=\"_ _2\"></span>iding e<span class=\"_ _2\"></span>n training, enz. Er be<span class=\"_ _2\"></span>staan bep<span class=\"_ _2\"></span>aald<span class=\"_ _2\"></span>e cao\u2019<span class=\"_ _0\"></span>s voor ar<span class=\"_ _2\"></span>bei<span class=\"_ _2\"></span>ders en a<span class=\"_ _2\"></span>ndere voo<span class=\"_ _2\"></span>r be<span class=\"_ _2\"></span>diend<span class=\"_ _2\"></span>en. Er besta<span class=\"_ _2\"></span>an bep<span class=\"_ _2\"></span>aald<span class=\"_ _2\"></span>e cao'<span class=\"_ _0\"></span>s voor ar<span class=\"_ _2\"></span>beid<span class=\"_ _2\"></span>ers en an<span class=\"_ _2\"></span>dere voor b<span class=\"_ _2\"></span>edien<span class=\"_ _2\"></span>den. V<span class=\"_ _0\"></span>oo<span class=\"_ _2\"></span>r deze brugp<span class=\"_ _2\"></span>ensio<span class=\"_ _2\"></span>ene<span class=\"_ _2\"></span>n die rechts<span class=\"_ _2\"></span>treeks doo<span class=\"_ _2\"></span>r de werkgever worden b<span class=\"_ _2\"></span>etaal<span class=\"_ _2\"></span>d, zou een voo<span class=\"_ _2\"></span>rzie<span class=\"_ _2\"></span>ning mo<span class=\"_ _2\"></span>eten worden a<span class=\"_ _2\"></span>angel<span class=\"_ _2\"></span>egd overe<span class=\"_ _2\"></span>enkomstig IAS 19<span class=\"_ _24\"></span>. D<span class=\"_ _2\"></span>ie werd vastgel<span class=\"_ _2\"></span>egd a<span class=\"_ _2\"></span>ls de cont<span class=\"_ _2\"></span>ante waarde van de b<span class=\"_ _2\"></span>este raming van toekomstige kass<span class=\"_ _2\"></span>tromen. D<span class=\"_ _2\"></span>e geb<span class=\"_ _2\"></span>ruik<span class=\"_ _2\"></span>te disco<span class=\"_ _2\"></span>nteringsvoe<span class=\"_ _2\"></span>t is geba<span class=\"_ _2\"></span>seerd o<span class=\"_ _2\"></span>p het rend<span class=\"_ _2\"></span>emen<span class=\"_ _2\"></span>t van bedr<span class=\"_ _2\"></span>ijfs<span class=\"_ _2\"></span>oblig<span class=\"_ _2\"></span>aties met een h<span class=\"_ _2\"></span>oge ratin<span class=\"_ _2\"></span>g (AA) met een lo<span class=\"_ _2\"></span>optijd di<span class=\"_ _2\"></span>e gelijk<span class=\"_ _2\"></span>waardi<span class=\"_ _2\"></span>g is aan de l<span class=\"_ _2\"></span>ooptijd van d<span class=\"_ _2\"></span>e verplic<span class=\"_ _2\"></span>htingen<span class=\"_ _2\"></span>. De wijzigin<span class=\"_ _2\"></span>gen in pen<span class=\"_ _2\"></span>sioenverp<span class=\"_ _2\"></span>lichtin<span class=\"_ _2\"></span>gen word<span class=\"_ _2\"></span>en ver<span class=\"_ _2\"></span>werk<span class=\"_ _2\"></span>t in n<span class=\"_ _2\"></span>iet<span class=\"_ _0\"></span>-gerea<span class=\"_ _2\"></span>liseerd<span class=\"_ _2\"></span>e result<span class=\"_ _2\"></span>aten wanneer d<span class=\"_ _2\"></span>e wijzigin<span class=\"_ _2\"></span>gen be<span class=\"_ _2\"></span>trekkin<span class=\"_ _2\"></span>g heb<span class=\"_ _2\"></span>ben op e<span class=\"_ _2\"></span>en wijzigi<span class=\"_ _2\"></span>ng in de ac<span class=\"_ _2\"></span>tuari\u00ebl<span class=\"_ _2\"></span>e aannam<span class=\"_ _2\"></span>es van het ene ja<span class=\"_ _2\"></span>ar op het an<span class=\"_ _2\"></span>dere. BonusregelingenDe b<span class=\"_ _2\"></span>onusse<span class=\"_ _2\"></span>n die ont<span class=\"_ _2\"></span>vang<span class=\"_ _2\"></span>en worden d<span class=\"_ _2\"></span>oor wer<span class=\"_ _2\"></span>knem<span class=\"_ _2\"></span>ers van de venno<span class=\"_ _2\"></span>otschap e<span class=\"_ _2\"></span>n het man<span class=\"_ _2\"></span>agem<span class=\"_ _2\"></span>ent zijn ge<span class=\"_ _2\"></span>base<span class=\"_ _2\"></span>erd op het beh<span class=\"_ _2\"></span>alen van voo<span class=\"_ _2\"></span>raf door d<span class=\"_ _2\"></span>e groep vastg<span class=\"_ _2\"></span>ele<span class=\"_ _2\"></span>gde en in<span class=\"_ _2\"></span>divi<span class=\"_ _2\"></span>duele doe<span class=\"_ _2\"></span>lstellinge<span class=\"_ _2\"></span>n. Het g<span class=\"_ _2\"></span>escha<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>te bedrag van d<span class=\"_ _2\"></span>e bonus wo<span class=\"_ _2\"></span>rdt opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en als ee<span class=\"_ _2\"></span>n kost in de pe<span class=\"_ _2\"></span>riod<span class=\"_ _2\"></span>e waarin de b<span class=\"_ _2\"></span>onus wordt verd<span class=\"_ _2\"></span>iend. Op aandelen gebaseerde<span class=\"_ _0\"></span> be<span class=\"_ _2\"></span>talingenEen in eigen<span class=\"_ _2\"></span>-ver<span class=\"_ _2\"></span>mog<span class=\"_ _2\"></span>ensins<span class=\"_ _2\"></span>trumenten af te wikkelen, o<span class=\"_ _2\"></span>p aand<span class=\"_ _2\"></span>elen g<span class=\"_ _2\"></span>ebase<span class=\"_ _2\"></span>erde b<span class=\"_ _2\"></span>etalings<span class=\"_ _2\"></span>transac<span class=\"_ _2\"></span>tie is een trans<span class=\"_ _2\"></span>actie waarbij d<span class=\"_ _2\"></span>e groep die<span class=\"_ _2\"></span>nsten ont<span class=\"_ _2\"></span>vang<span class=\"_ _2\"></span>t als vergo<span class=\"_ _2\"></span>edin<span class=\"_ _2\"></span>g voor haa<span class=\"_ _2\"></span>r eige<span class=\"_ _2\"></span>n aande<span class=\"_ _2\"></span>len (of aandel<span class=\"_ _2\"></span>enop<span class=\"_ _2\"></span>ties)<span class=\"_ _0\"></span>. D<span class=\"_ _2\"></span>e re\u00eble wa<span class=\"_ _2\"></span>arde van de diens<span class=\"_ _2\"></span>ten die in ruil voo<span class=\"_ _2\"></span>r de toekenning van de aa<span class=\"_ _2\"></span>ndel<span class=\"_ _2\"></span>en (of aand<span class=\"_ _2\"></span>elen<span class=\"_ _2\"></span>opties) worden on<span class=\"_ _2\"></span>tvan<span class=\"_ _2\"></span>gen, b<span class=\"_ _2\"></span>epaal<span class=\"_ _2\"></span>d op bas<span class=\"_ _2\"></span>is van dere\u00eble wa<span class=\"_ _2\"></span>arde op de toe<span class=\"_ _2\"></span>kenningsdatum van d<span class=\"_ _2\"></span>e aande<span class=\"_ _2\"></span>len (of aand<span class=\"_ _2\"></span>elen<span class=\"_ _2\"></span>opties), wordt opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en als ee<span class=\"_ _2\"></span>n last voo<span class=\"_ _2\"></span>r de duurvan de uitoefen<span class=\"_ _2\"></span>per<span class=\"_ _2\"></span>iode.Wanneer op a<span class=\"_ _2\"></span>andel<span class=\"_ _2\"></span>en geb<span class=\"_ _2\"></span>asee<span class=\"_ _2\"></span>rde bet<span class=\"_ _2\"></span>alingsre<span class=\"_ _2\"></span>gelin<span class=\"_ _2\"></span>gen worden b<span class=\"_ _2\"></span>etaal<span class=\"_ _2\"></span>d in cont<span class=\"_ _2\"></span>anten dan worde<span class=\"_ _2\"></span>n de ver<span class=\"_ _2\"></span>wor<span class=\"_ _2\"></span>ven goe<span class=\"_ _2\"></span>deren e<span class=\"_ _2\"></span>n de ont<span class=\"_ _2\"></span>vang<span class=\"_ _2\"></span>en diens<span class=\"_ _2\"></span>ten en de verp<span class=\"_ _2\"></span>lichting gewaarde<span class=\"_ _2\"></span>erd tegen d<span class=\"_ _2\"></span>e re\u00eble wa<span class=\"_ _2\"></span>arde van de verp<span class=\"_ _2\"></span>lichting<span class=\"_ _2\"></span>. T<span class=\"_ _24\"></span>ot d<span class=\"_ _2\"></span>e verplic<span class=\"_ _2\"></span>hting afgew<span class=\"_ _2\"></span>ikkeld is, word<span class=\"_ _2\"></span>t de re\u00ebl<span class=\"_ _2\"></span>e waarde van de verpl<span class=\"_ _2\"></span>ichting o<span class=\"_ _2\"></span>pnieuw g<span class=\"_ _2\"></span>ewaardee<span class=\"_ _2\"></span>rd op het ei<span class=\"_ _2\"></span>nde van elke verslagp<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de en op d<span class=\"_ _2\"></span>e af<span class=\"_ _2\"></span>wikkelings<span class=\"_ _2\"></span>datum, waarb<span class=\"_ _2\"></span>ij eventuele w<span class=\"_ _2\"></span>ijziging<span class=\"_ _2\"></span>en in de re\u00eb<span class=\"_ _2\"></span>le waarde o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nomen worden in d<span class=\"_ _2\"></span>e resul<span class=\"_ _2\"></span>tatenrekening voor d<span class=\"_ _2\"></span>e peri<span class=\"_ _2\"></span>ode.Personeels<span class=\"_ _1a\"></span>voordelen op<span class=\"_ _1a\"></span> k<span class=\"_ _0\"></span>or<span class=\"_ _2\"></span>te termijn Deze omvat<span class=\"_ _2\"></span>ten lonen, s<span class=\"_ _2\"></span>alariss<span class=\"_ _2\"></span>en en soc<span class=\"_ _2\"></span>ialezekerheidsb<span class=\"_ _2\"></span>ijdrag<span class=\"_ _2\"></span>en, beta<span class=\"_ _2\"></span>ald jaa<span class=\"_ _2\"></span>rlijks verlof en ziek<span class=\"_ _2\"></span>teverlof, bonussen e<span class=\"_ _2\"></span>n niet-ca<span class=\"_ _2\"></span>sh voorde<span class=\"_ _2\"></span>len en word<span class=\"_ _2\"></span>en op<span class=\"_ _2\"></span>ge<span class=\"_ _2\"></span>nom<span class=\"_ _2\"></span>en al<span class=\"_ _2\"></span>s een<span class=\"_ _2\"></span> uitg<span class=\"_ _2\"></span>ave voor<span class=\"_ _2\"></span> de de<span class=\"_ _2\"></span>sb<span class=\"_ _2\"></span>etref<span class=\"_ _6\"></span>fend<span class=\"_ _2\"></span>e pe<span class=\"_ _2\"></span>rio<span class=\"_ _2\"></span>de.<span class=\"_ _2\"></span> Alle be<span class=\"_ _2\"></span>drij<span class=\"_ _2\"></span>fsmana<span class=\"_ _2\"></span>gers kome<span class=\"_ _2\"></span>n in aanme<span class=\"_ _2\"></span>rking vo<span class=\"_ _2\"></span>or bon<span class=\"_ _2\"></span>ussen die geb<span class=\"_ _2\"></span>asee<span class=\"_ _2\"></span>rd zijn op indi<span class=\"_ _2\"></span>catoren, waarond<span class=\"_ _2\"></span>er pe<span class=\"_ _2\"></span>rsoo<span class=\"_ _2\"></span>nlijke pres<span class=\"_ _2\"></span>taties en b<span class=\"_ _2\"></span>elan<span class=\"_ _2\"></span>grijke financi\u00eb<span class=\"_ _2\"></span>le doe<span class=\"_ _2\"></span>lstelling<span class=\"_ _2\"></span>en. Het be<span class=\"_ _2\"></span>drag van de b<span class=\"_ _2\"></span>onus word<span class=\"_ _2\"></span>t opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en als ee<span class=\"_ _2\"></span>n uitgave, op basis van ee<span class=\"_ _2\"></span>n raming die g<span class=\"_ _2\"></span>emaa<span class=\"_ _2\"></span>k<span class=\"_ _2\"></span>t wordt o<span class=\"_ _2\"></span>p het eind<span class=\"_ _2\"></span>e van de verslagperiode.T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>21. O<span class=\"_ _2\"></span>pna<span class=\"_ _2\"></span>me en erkenni<span class=\"_ _2\"></span>ng van op<span class=\"_ _2\"></span>bren<span class=\"_ _2\"></span>gst<span class=\"_ _2\"></span>enOpbrengs<span class=\"_ _2\"></span>ten uit contractenIFRS 15 \u2018Opbrengs<span class=\"_ _2\"></span>ten uit contrac<span class=\"_ _2\"></span>ten met klanten\u2019 vervan<span class=\"_ _2\"></span>gt IAS <span class=\"_ _0\"></span>18 \u2018Op<span class=\"_ _2\"></span>brengs<span class=\"_ _2\"></span>ten\u2019<span class=\"_ _24\"></span>, IAS 11 <span class=\"_ _0\"></span>\u2018<span class=\"_ _2\"></span>Bouwco<span class=\"_ _2\"></span>ntracten\u2019 en een aantal<span class=\"_ _2\"></span> opb<span class=\"_ _2\"></span>rengstg<span class=\"_ _2\"></span>erelatee<span class=\"_ _2\"></span>rde interpretatie<span class=\"_ _2\"></span>s. Onde<span class=\"_ _2\"></span>r IFRS 15 <span class=\"_ _0\"></span>wo<span class=\"_ _2\"></span>rden opb<span class=\"_ _2\"></span>rengsten op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men als een b<span class=\"_ _2\"></span>edrag dat de vergo<span class=\"_ _2\"></span>edin<span class=\"_ _2\"></span>g weers<span class=\"_ _2\"></span>pieg<span class=\"_ _2\"></span>elt waarop ee<span class=\"_ _2\"></span>n entiteit ver<span class=\"_ _2\"></span>wacht rec<span class=\"_ _2\"></span>ht te <span class=\"_ _0\"></span>h<span class=\"_ _2\"></span>ebb<span class=\"_ _2\"></span>en in ruil voor de overdracht van goe<span class=\"_ _2\"></span>deren of diens<span class=\"_ _2\"></span>ten aan een klant. D<span class=\"_ _2\"></span>e nieuwe norm voor<span class=\"_ _2\"></span>ziet in een vij<span class=\"_ _2\"></span>fstap<span class=\"_ _2\"></span>penm<span class=\"_ _2\"></span>ode<span class=\"_ _2\"></span>l voor het verant<span class=\"_ _2\"></span>woord<span class=\"_ _2\"></span>en van opbren<span class=\"_ _2\"></span>gsten die voor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>vl<span class=\"_ _2\"></span>oeie<span class=\"_ _2\"></span>n uit contra<span class=\"_ _2\"></span>cten met klanten. De nor<span class=\"_ _2\"></span>m vereist van entiteiten dat ze een oorde<span class=\"_ _2\"></span>el vormen, rekening hou<span class=\"_ _2\"></span>dend me<span class=\"_ _2\"></span>t alle relevante feiten en omstan<span class=\"_ _2\"></span>dighe<span class=\"_ _2\"></span>den wanne<span class=\"_ _2\"></span>er elke stap van het model wordt toeg<span class=\"_ _2\"></span>epas<span class=\"_ _2\"></span>t op contracten met hun klan<span class=\"_ _2\"></span>ten. De vijf stap<span class=\"_ _2\"></span>pen zijn het ide<span class=\"_ _2\"></span>ntific<span class=\"_ _2\"></span>eren van het (<span class=\"_ _0\"></span>d<span class=\"_ _2\"></span>e) <span class=\"_ _0\"></span>c<span class=\"_ _2\"></span>ontract(en<span class=\"_ _0\"></span>) met<span class=\"_ _2\"></span> de klant, he<span class=\"_ _2\"></span>t identifi<span class=\"_ _2\"></span>ceren van de result<span class=\"_ _2\"></span>aat<span class=\"_ _2\"></span>verplic<span class=\"_ _2\"></span>htinge<span class=\"_ _2\"></span>n in het contrac<span class=\"_ _2\"></span>t, het bepa<span class=\"_ _2\"></span>len van de transactiep<span class=\"_ _2\"></span>rijs, het<span class=\"_ _2\"></span> toewijzen van de transactiepr<span class=\"_ _2\"></span>ijs aan elke <span class=\"_ _0\"></span>re<span class=\"_ _2\"></span>sulta<span class=\"_ _2\"></span>at<span class=\"_ _2\"></span>verplic<span class=\"_ _2\"></span>hting en het opn<span class=\"_ _2\"></span>emen van opb<span class=\"_ _2\"></span>rengsten naar<span class=\"_ _2\"></span>mate aan elke resul<span class=\"_ _2\"></span>taat<span class=\"_ _2\"></span>verpli<span class=\"_ _2\"></span>chting is voldaan<span class=\"_ _2\"></span>.  De groep he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t elk van de opbre<span class=\"_ _2\"></span>ngststrom<span class=\"_ _2\"></span>en be<span class=\"_ _2\"></span>oorde<span class=\"_ _2\"></span>eld<span class=\"_ _2\"></span> vanuit het p<span class=\"_ _2\"></span>ersp<span class=\"_ _2\"></span>ectief van IFRS 15 voor opbren<span class=\"_ _2\"></span>gstopnam<span class=\"_ _2\"></span>e (z<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>als vermel<span class=\"_ _2\"></span>d in T<span class=\"_ _24\"></span>oe<span class=\"_ _2\"></span>lichting 4) en is <span class=\"_ _0\"></span>tot de conc<span class=\"_ _2\"></span>lusie gekomen<span class=\"_ _2\"></span> dat IFRS 15 geen impa<span class=\"_ _2\"></span>ct heef<span class=\"_ _2\"></span>t op he<span class=\"_ _2\"></span>t bedrag en de timin<span class=\"_ _2\"></span>g van de opb<span class=\"_ _2\"></span>rengstopn<span class=\"_ _2\"></span>ame. Bij de toepassin<span class=\"_ _2\"></span>g van IFRS <span class=\"_ _0\"></span>1<span class=\"_ _2\"></span>5 heef<span class=\"_ _2\"></span>t de<span class=\"_ _2\"></span> groep rekening geh<span class=\"_ _2\"></span>oude<span class=\"_ _2\"></span>n met het volgen<span class=\"_ _2\"></span>de:Opn<span class=\"_ _2\"></span>ame van o<span class=\"_ _2\"></span>pbr<span class=\"_ _2\"></span>engs<span class=\"_ _2\"></span>ten ui<span class=\"_ _2\"></span>t afzon<span class=\"_ _2\"></span>derli<span class=\"_ _2\"></span>jke resultaatverplichtingenDe gro<span class=\"_ _2\"></span>ep heef<span class=\"_ _6\"></span>t haar c<span class=\"_ _2\"></span>ontracten met k<span class=\"_ _2\"></span>lanten gean<span class=\"_ _2\"></span>alysee<span class=\"_ _2\"></span>rd om al haa<span class=\"_ _2\"></span>r resulta<span class=\"_ _2\"></span>at<span class=\"_ _2\"></span>verplic<span class=\"_ _2\"></span>htingen te bep<span class=\"_ _2\"></span>alen. Re<span class=\"_ _2\"></span>sultaa<span class=\"_ _2\"></span>tve<span class=\"_ _2\"></span>rplich<span class=\"_ _2\"></span>tingen di<span class=\"_ _2\"></span>e voor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>vl<span class=\"_ _2\"></span>oeie<span class=\"_ _2\"></span>n uit verkoop<span class=\"_ _2\"></span>con<span class=\"_ _2\"></span>tracten van de groe<span class=\"_ _2\"></span>p zijn voorna<span class=\"_ _2\"></span>melijk orderg<span class=\"_ _2\"></span>estuurd<span class=\"_ _2\"></span>e klantl<span class=\"_ _2\"></span>everinge<span class=\"_ _2\"></span>n die verba<span class=\"_ _2\"></span>nd hou<span class=\"_ _2\"></span>den met de verkoop van go<span class=\"_ _2\"></span>ede<span class=\"_ _2\"></span>ren. Die<span class=\"_ _2\"></span>nsten heb<span class=\"_ _2\"></span>ben m<span class=\"_ _2\"></span>ees<span class=\"_ _2\"></span>tal een onde<span class=\"_ _2\"></span>rges<span class=\"_ _2\"></span>chik<span class=\"_ _2\"></span>te rol in de b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>fsac<span class=\"_ _2\"></span>tivitei<span class=\"_ _2\"></span>ten van de groep of vormen e<span class=\"_ _2\"></span>en aanvull<span class=\"_ _2\"></span>ing op de l<span class=\"_ _2\"></span>evering van go<span class=\"_ _2\"></span>ede<span class=\"_ _2\"></span>ren. De groep h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t g<span class=\"_ _2\"></span>een af<span class=\"_ _2\"></span>zonde<span class=\"_ _2\"></span>rlijke resultaa<span class=\"_ _2\"></span>tve<span class=\"_ _2\"></span>rplich<span class=\"_ _2\"></span>tingen ge\u00efd<span class=\"_ _2\"></span>entific<span class=\"_ _2\"></span>eerd di<span class=\"_ _2\"></span>e boe<span class=\"_ _2\"></span>khou<span class=\"_ _2\"></span>dkundi<span class=\"_ _2\"></span>g zouden mo<span class=\"_ _2\"></span>eten worden ver<span class=\"_ _2\"></span>werk<span class=\"_ _2\"></span>t in overe<span class=\"_ _2\"></span>enstemmin<span class=\"_ _2\"></span>g met IFRS 15. V<span class=\"_ _0\"></span>ariabele overwegingenSommi<span class=\"_ _2\"></span>ge contra<span class=\"_ _2\"></span>cten met kl<span class=\"_ _2\"></span>anten voor<span class=\"_ _2\"></span>zien in volum<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>-disco<span class=\"_ _2\"></span>unts, finan<span class=\"_ _2\"></span>ci\u00eble kor<span class=\"_ _2\"></span>tin<span class=\"_ _2\"></span>gen, pr<span class=\"_ _2\"></span>ijscon<span class=\"_ _2\"></span>ces<span class=\"_ _2\"></span>sies of ee<span class=\"_ _2\"></span>n recht o<span class=\"_ _2\"></span>p retour voor k<span class=\"_ _2\"></span>waliteits<span class=\"_ _2\"></span>claims. D<span class=\"_ _2\"></span>e opbre<span class=\"_ _2\"></span>ngsten ui<span class=\"_ _2\"></span>t deze verkopen worde<span class=\"_ _2\"></span>n opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en op bas<span class=\"_ _2\"></span>is van de prijs die verm<span class=\"_ _2\"></span>eld sta<span class=\"_ _2\"></span>at in het c<span class=\"_ _2\"></span>ontract, na a<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>trek van retours en vergo<span class=\"_ _2\"></span>eding<span class=\"_ _2\"></span>en, volume<span class=\"_ _2\"></span>disc<span class=\"_ _2\"></span>ounts en kor<span class=\"_ _2\"></span>ting<span class=\"_ _2\"></span>en. Tij<span class=\"_ _2\"></span>dens ee<span class=\"_ _2\"></span>n bo<span class=\"_ _2\"></span>ekjaar ka<span class=\"_ _2\"></span>n de pres<span class=\"_ _2\"></span>entatie van het e<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>fect van e<span class=\"_ _2\"></span>en variab<span class=\"_ _2\"></span>ele prijs<span class=\"_ _2\"></span>comp<span class=\"_ _2\"></span>onent g<span class=\"_ _2\"></span>ebas<span class=\"_ _2\"></span>eerd word<span class=\"_ _2\"></span>en op het o<span class=\"_ _2\"></span>orde<span class=\"_ _2\"></span>el van het man<span class=\"_ _2\"></span>agem<span class=\"_ _2\"></span>ent over kor<span class=\"_ _2\"></span>tingsre<span class=\"_ _2\"></span>den<span class=\"_ _2\"></span>en, bijvo<span class=\"_ _2\"></span>orbe<span class=\"_ _2\"></span>eld h<span class=\"_ _2\"></span>et verkoopvolume d<span class=\"_ _2\"></span>at in de lo<span class=\"_ _2\"></span>op van het jaa<span class=\"_ _2\"></span>r bij een b<span class=\"_ _2\"></span>epa<span class=\"_ _2\"></span>alde klant is b<span class=\"_ _2\"></span>ereik<span class=\"_ _6\"></span>t. IFRS 15 wijzigt ni<span class=\"_ _2\"></span>ets aan de pr<span class=\"_ _2\"></span>incip<span class=\"_ _2\"></span>es die do<span class=\"_ _2\"></span>or de groe<span class=\"_ _2\"></span>p worden toe<span class=\"_ _2\"></span>gepas<span class=\"_ _2\"></span>t bij de b<span class=\"_ _2\"></span>epali<span class=\"_ _2\"></span>ng of toewijzing van de transa<span class=\"_ _2\"></span>ctiepr<span class=\"_ _2\"></span>ijs. Opb<span class=\"_ _2\"></span>ren<span class=\"_ _2\"></span>gst o<span class=\"_ _2\"></span>pnem<span class=\"_ _2\"></span>en na<span class=\"_ _2\"></span>armate a<span class=\"_ _2\"></span>an elke resultaatverpli<span class=\"_ _1a\"></span>chting is<span class=\"_ _1a\"></span> voldaanIn overeens<span class=\"_ _2\"></span>temming me<span class=\"_ _2\"></span>t IFRS 15 worden o<span class=\"_ _2\"></span>pbren<span class=\"_ _2\"></span>gsten opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en in de p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de waarin d<span class=\"_ _2\"></span>e klant d<span class=\"_ _2\"></span>e control<span class=\"_ _2\"></span>e van de gel<span class=\"_ _2\"></span>everde go<span class=\"_ _2\"></span>edere<span class=\"_ _2\"></span>n op zich ne<span class=\"_ _2\"></span>emt. D<span class=\"_ _2\"></span>e groep l<span class=\"_ _2\"></span>ever<span class=\"_ _2\"></span>t goe<span class=\"_ _2\"></span>deren o<span class=\"_ _2\"></span>nder c<span class=\"_ _2\"></span>ontractu<span class=\"_ _2\"></span>ele voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>waarden ge<span class=\"_ _2\"></span>base<span class=\"_ _2\"></span>erd op de intern<span class=\"_ _2\"></span>ationaal a<span class=\"_ _2\"></span>anvaarde leverin<span class=\"_ _2\"></span>gsvoor<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>en (Incoterms) en is tot de con<span class=\"_ _2\"></span>clusie g<span class=\"_ _2\"></span>ekomen dat de overdracht van ris<span class=\"_ _2\"></span>ico\u2019<span class=\"_ _0\"></span>s en voo<span class=\"_ _2\"></span>rdele<span class=\"_ _2\"></span>n over het alge<span class=\"_ _2\"></span>mee<span class=\"_ _2\"></span>n same<span class=\"_ _2\"></span>nvalt met de overdra<span class=\"_ _2\"></span>cht van con<span class=\"_ _2\"></span>trole op ee<span class=\"_ _2\"></span>n bep<span class=\"_ _2\"></span>aald mome<span class=\"_ _2\"></span>nt van de Inc<span class=\"_ _2\"></span>oterms. Bijg<span class=\"_ _2\"></span>evolg verande<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t de timin<span class=\"_ _2\"></span>g van de opb<span class=\"_ _2\"></span>rengs<span class=\"_ _2\"></span>ten opge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n voor de ver<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>oop van ha<span class=\"_ _2\"></span>ar produ<span class=\"_ _2\"></span>cten niet on<span class=\"_ _2\"></span>der IFRS 15. GarantieverplichtingenDe gro<span class=\"_ _2\"></span>ep bied<span class=\"_ _2\"></span>t garantie<span class=\"_ _2\"></span>s dat de ver<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>ochte go<span class=\"_ _2\"></span>ede<span class=\"_ _2\"></span>ren voldo<span class=\"_ _2\"></span>en aan d<span class=\"_ _2\"></span>e overeenge<span class=\"_ _2\"></span>komen spe<span class=\"_ _2\"></span>cifi<span class=\"_ _2\"></span>caties. D<span class=\"_ _2\"></span>eze garantie<span class=\"_ _2\"></span>s geld<span class=\"_ _2\"></span>en niet als e<span class=\"_ _2\"></span>en af<span class=\"_ _2\"></span>zonder<span class=\"_ _2\"></span>lijke dienst (r<span class=\"_ _1a\"></span>esul<span class=\"_ _2\"></span>taat<span class=\"_ _2\"></span>verpl<span class=\"_ _2\"></span>ichting) en zullen da<span class=\"_ _2\"></span>arom bo<span class=\"_ _2\"></span>ekho<span class=\"_ _2\"></span>udkun<span class=\"_ _2\"></span>dig ver<span class=\"_ _2\"></span>werk<span class=\"_ _2\"></span>t b<span class=\"_ _2\"></span>lijven word<span class=\"_ _2\"></span>en ond<span class=\"_ _2\"></span>er IAS 3<span class=\"_ _0\"></span>7 \u2018<span class=\"_ _2\"></span>V<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>ziening<span class=\"_ _2\"></span>en, voor<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>elijke verplichtin<span class=\"_ _2\"></span>gen en vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>waarde<span class=\"_ _2\"></span>lijke activa\u2019<span class=\"_ _24\"></span>, zoals in het verl<span class=\"_ _2\"></span>ede<span class=\"_ _2\"></span>n geb<span class=\"_ _2\"></span>eurde. IntrestopbrengstenIntrestop<span class=\"_ _2\"></span>brengs<span class=\"_ _2\"></span>ten worden op<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>omen vol<span class=\"_ _2\"></span>gens d<span class=\"_ _2\"></span>e ef<span class=\"_ _2\"></span>fecti<span class=\"_ _2\"></span>eve-<span class=\"_ _2\"></span>intres<span class=\"_ _2\"></span>tmethod<span class=\"_ _2\"></span>e. W<span class=\"_ _1a\"></span>anne<span class=\"_ _2\"></span>er een vord<span class=\"_ _2\"></span>ering e<span class=\"_ _2\"></span>en bijzonde<span class=\"_ _2\"></span>re waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g heef<span class=\"_ _6\"></span>t onder<span class=\"_ _2\"></span>gaan, verl<span class=\"_ _2\"></span>aagt de groe<span class=\"_ _2\"></span>p de bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde van de invorde<span class=\"_ _2\"></span>rbare waard<span class=\"_ _2\"></span>e, zijnde de ges<span class=\"_ _2\"></span>chat<span class=\"_ _2\"></span>te toekomstige kas<span class=\"_ _2\"></span>stromen ve<span class=\"_ _2\"></span>rdiscon<span class=\"_ _2\"></span>teerd tegen de o<span class=\"_ _2\"></span>orsp<span class=\"_ _2\"></span>ronkelijke effe<span class=\"_ _2\"></span>ctieve intrest<span class=\"_ _2\"></span>voet e<span class=\"_ _2\"></span>n gaat zij doo<span class=\"_ _2\"></span>r met de af<span class=\"_ _2\"></span>wi<span class=\"_ _2\"></span>kkeling van de disc<span class=\"_ _2\"></span>onteringsvo<span class=\"_ _2\"></span>et als intrestopb<span class=\"_ _2\"></span>rengs<span class=\"_ _2\"></span>ten. Intrestopb<span class=\"_ _2\"></span>rengs<span class=\"_ _2\"></span>ten op in waarde vermind<span class=\"_ _2\"></span>erde le<span class=\"_ _2\"></span>ninge<span class=\"_ _2\"></span>n en vorder<span class=\"_ _2\"></span>ingen wo<span class=\"_ _2\"></span>rden op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men volge<span class=\"_ _2\"></span>ns de oor<span class=\"_ _2\"></span>spronkelijke ef<span class=\"_ _2\"></span>fectieve intres<span class=\"_ _2\"></span>tvo<span class=\"_ _2\"></span>et.DividendinkomstenDivi<span class=\"_ _2\"></span>dend<span class=\"_ _2\"></span>inkomsten worden op<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>omen wan<span class=\"_ _2\"></span>neer h<span class=\"_ _2\"></span>et recht om be<span class=\"_ _2\"></span>taling te ont<span class=\"_ _2\"></span>vange<span class=\"_ _2\"></span>n, vastgel<span class=\"_ _2\"></span>egd is.Bijzondere waa<span class=\"_ _1a\"></span>rdev<span class=\"_ _1a\"></span>erminderingen op<span class=\"_ _1a\"></span> handelsv<span class=\"_ _0\"></span>orderingen  of contractactiv<span class=\"_ _0\"></span>aDe gro<span class=\"_ _2\"></span>ep past I<span class=\"_ _2\"></span>FRS 9 t<span class=\"_ _1a\"></span>oe me<span class=\"_ _2\"></span>t betrek<span class=\"_ _2\"></span>king tot de bijzond<span class=\"_ _2\"></span>ere waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen o<span class=\"_ _2\"></span>p hande<span class=\"_ _2\"></span>lsvorderin<span class=\"_ _2\"></span>gen (zie T<span class=\"_ _24\"></span>o<span class=\"_ _2\"></span>elich<span class=\"_ _2\"></span>ting 1.10)<span class=\"_ _0\"></span>. D<span class=\"_ _2\"></span>e groep h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t g<span class=\"_ _2\"></span>een b<span class=\"_ _2\"></span>elang<span class=\"_ _2\"></span>rijke contra<span class=\"_ _2\"></span>ctsaldi waar<span class=\"_ _2\"></span>bij of<span class=\"_ _2\"></span>wel de groep de res<span class=\"_ _2\"></span>ultaat<span class=\"_ _2\"></span>ver<span class=\"_ _2\"></span>plichtin<span class=\"_ _2\"></span>g heef<span class=\"_ _6\"></span>t uitgevo<span class=\"_ _2\"></span>erd waar<span class=\"_ _2\"></span>voo<span class=\"_ _2\"></span>r nog g<span class=\"_ _2\"></span>een fac<span class=\"_ _2\"></span>turering h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t plaa<span class=\"_ _2\"></span>tsgevonde<span class=\"_ _2\"></span>n, of<span class=\"_ _2\"></span>wel voor<span class=\"_ _2\"></span>uitbe<span class=\"_ _2\"></span>talinge<span class=\"_ _2\"></span>n heef<span class=\"_ _6\"></span>t ont<span class=\"_ _2\"></span>vange<span class=\"_ _2\"></span>n waar<span class=\"_ _2\"></span>voor a<span class=\"_ _2\"></span>an de resul<span class=\"_ _2\"></span>taat<span class=\"_ _2\"></span>verp<span class=\"_ _2\"></span>lichtin<span class=\"_ _2\"></span>g niet is volda<span class=\"_ _2\"></span>an.T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>22<span class=\"_ _2\"></span>. Lease<span class=\"_ _2\"></span>sDe gro<span class=\"_ _2\"></span>ep leas<span class=\"_ _2\"></span>et bep<span class=\"_ _2\"></span>aald<span class=\"_ _2\"></span>e materi\u00eble vas<span class=\"_ _2\"></span>te activa.IFRS 16 \u2018Leases\u2019 (van kra<span class=\"_ _2\"></span>cht sind<span class=\"_ _2\"></span>s 1 januari 2019)<span class=\"_ _0\"></span>. V<span class=\"_ _0\"></span>an<span class=\"_ _2\"></span>af 1 januari 2019 heef<span class=\"_ _6\"></span>t de groe<span class=\"_ _2\"></span>p haar b<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>houdku<span class=\"_ _2\"></span>ndige p<span class=\"_ _2\"></span>rincip<span class=\"_ _2\"></span>esgewijzig<span class=\"_ _2\"></span>d om IFRS 16 te kunnen toepa<span class=\"_ _2\"></span>ssen. IFRS 16 heef<span class=\"_ _6\"></span>t IAS 1<span class=\"_ _1a\"></span>7 \u2018Lease<span class=\"_ _2\"></span>s\u2019 ver<span class=\"_ _2\"></span>vangen e<span class=\"_ _2\"></span>n dit b<span class=\"_ _2\"></span>etekent een verrega<span class=\"_ _2\"></span>ande wi<span class=\"_ _2\"></span>jziging in de b<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>hou<span class=\"_ _2\"></span>dkundig<span class=\"_ _2\"></span>e ver<span class=\"_ _2\"></span>werkin<span class=\"_ _2\"></span>g door l<span class=\"_ _2\"></span>easin<span class=\"_ _2\"></span>gneme<span class=\"_ _2\"></span>rs in het bi<span class=\"_ _2\"></span>jzonder<span class=\"_ _0\"></span>. On<span class=\"_ _2\"></span>der IAS 17 moes<span class=\"_ _2\"></span>ten leasin<span class=\"_ _2\"></span>gnem<span class=\"_ _2\"></span>ers ee<span class=\"_ _2\"></span>n onde<span class=\"_ _2\"></span>rsch<span class=\"_ _2\"></span>eid maken tusse<span class=\"_ _2\"></span>n een le<span class=\"_ _2\"></span>ase (balans) en ee<span class=\"_ _2\"></span>n ope<span class=\"_ _2\"></span>rationel<span class=\"_ _2\"></span>e lease (b<span class=\"_ _2\"></span>uitenba<span class=\"_ _2\"></span>lans)<span class=\"_ _0\"></span>. I<span class=\"_ _2\"></span>FRS 16 vereist van le<span class=\"_ _2\"></span>asingn<span class=\"_ _2\"></span>emer<span class=\"_ _2\"></span>s dat ze een le<span class=\"_ _2\"></span>aseverpli<span class=\"_ _2\"></span>chting opn<span class=\"_ _2\"></span>emen di<span class=\"_ _2\"></span>e toekomstige le<span class=\"_ _2\"></span>ase<span class=\"_ _2\"></span>- be<span class=\"_ _2\"></span>talinge<span class=\"_ _2\"></span>n weers<span class=\"_ _2\"></span>pieg<span class=\"_ _2\"></span>elenen ee<span class=\"_ _2\"></span>n actief met g<span class=\"_ _2\"></span>ebr<span class=\"_ _2\"></span>uiksrecht voo<span class=\"_ _2\"></span>r vrijwel a<span class=\"_ _2\"></span>lle leas<span class=\"_ _2\"></span>econ<span class=\"_ _2\"></span>tracten. Ond<span class=\"_ _2\"></span>er IFRS 16 is of bevat ee<span class=\"_ _2\"></span>n contrac<span class=\"_ _2\"></span>t een l<span class=\"_ _2\"></span>ease wann<span class=\"_ _2\"></span>eer het c<span class=\"_ _2\"></span>ontract h<span class=\"_ _2\"></span>et recht ve<span class=\"_ _2\"></span>rlee<span class=\"_ _2\"></span>nt om het ge<span class=\"_ _2\"></span>bruik van e<span class=\"_ _2\"></span>en ge\u00efd<span class=\"_ _2\"></span>entific<span class=\"_ _2\"></span>eerd a<span class=\"_ _2\"></span>ctief te gebr<span class=\"_ _2\"></span>uiken gedu<span class=\"_ _2\"></span>rende e<span class=\"_ _2\"></span>en tijdsp<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de in ruil vo<span class=\"_ _2\"></span>or een ve<span class=\"_ _2\"></span>rgoe<span class=\"_ _2\"></span>ding.  Ond<span class=\"_ _2\"></span>er de IFRS 16 toepa<span class=\"_ _2\"></span>ssingsm<span class=\"_ _2\"></span>ethod<span class=\"_ _2\"></span>e die doo<span class=\"_ _2\"></span>r de groe<span class=\"_ _2\"></span>p is gekoz<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>n (gewijzigde retrosp<span class=\"_ _2\"></span>ectieve b<span class=\"_ _2\"></span>enad<span class=\"_ _2\"></span>ering) worden vorige ja<span class=\"_ _2\"></span>ren niet he<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>werk<span class=\"_ _2\"></span>t om in overe<span class=\"_ _2\"></span>enstemmin<span class=\"_ _2\"></span>g te zijn met de ni<span class=\"_ _2\"></span>euwe prin<span class=\"_ _2\"></span>cipe<span class=\"_ _2\"></span>s. V<span class=\"_ _0\"></span>an<span class=\"_ _2\"></span>daar dat d<span class=\"_ _2\"></span>e groep er<span class=\"_ _6\"></span>voor he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>tgekoz<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>n om het a<span class=\"_ _2\"></span>ctief met g<span class=\"_ _2\"></span>ebruiksre<span class=\"_ _2\"></span>cht te waarderen tegen e<span class=\"_ _2\"></span>en be<span class=\"_ _2\"></span>drag dat g<span class=\"_ _2\"></span>elijk is aan d<span class=\"_ _2\"></span>e leasever<span class=\"_ _2\"></span>plichtin<span class=\"_ _2\"></span>g bij op<span class=\"_ _2\"></span>ening (gee<span class=\"_ _2\"></span>n voorafb<span class=\"_ _2\"></span>etaal<span class=\"_ _2\"></span>de of op<span class=\"_ _2\"></span>gebo<span class=\"_ _2\"></span>uwde leasin<span class=\"_ _2\"></span>guitg<span class=\"_ _2\"></span>aven<span class=\"_ _0\"></span>). Bijgevol<span class=\"_ _2\"></span>g worden de w<span class=\"_ _2\"></span>ijziginge<span class=\"_ _2\"></span>n in de winst, d<span class=\"_ _2\"></span>e activa en de p<span class=\"_ _2\"></span>assiva en d<span class=\"_ _2\"></span>e kasstrome<span class=\"_ _2\"></span>n tegenover vorig jaa<span class=\"_ _2\"></span>r be\u00efnvl<span class=\"_ _2\"></span>oed d<span class=\"_ _2\"></span>oor de ni<span class=\"_ _2\"></span>euwe gronds<span class=\"_ _2\"></span>lage<span class=\"_ _2\"></span>n. De nie<span class=\"_ _2\"></span>uwe boe<span class=\"_ _2\"></span>khou<span class=\"_ _2\"></span>dkundi<span class=\"_ _2\"></span>ge norm m<span class=\"_ _2\"></span>ond<span class=\"_ _2\"></span>t uit in h<span class=\"_ _2\"></span>et feit dat vri<span class=\"_ _2\"></span>jwel alle le<span class=\"_ _2\"></span>asings o<span class=\"_ _2\"></span>p de bala<span class=\"_ _2\"></span>ns worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n (beh<span class=\"_ _2\"></span>alve voor ac<span class=\"_ _2\"></span>tiva met ee<span class=\"_ _2\"></span>n lage waard<span class=\"_ _2\"></span>e of leas<span class=\"_ _2\"></span>es met een l<span class=\"_ _2\"></span>easing<span class=\"_ _2\"></span>termijn van 12 maan<span class=\"_ _2\"></span>den of min<span class=\"_ _2\"></span>der die in d<span class=\"_ _2\"></span>e resultat<span class=\"_ _0\"></span>enrek<span class=\"_ _1a\"></span>ening wor<span class=\"_ _0\"></span>den opgenom<span class=\"_ _2\"></span>en<span class=\"_ _0\"></span>). Ond<span class=\"_ _2\"></span>er de nie<span class=\"_ _2\"></span>uwe norm word<span class=\"_ _2\"></span>en een a<span class=\"_ _2\"></span>ctief (het a<span class=\"_ _2\"></span>ctief met gebr<span class=\"_ _2\"></span>uiksrecht) en ee<span class=\"_ _2\"></span>n verpli<span class=\"_ _2\"></span>chting om l<span class=\"_ _2\"></span>easeb<span class=\"_ _2\"></span>etalin<span class=\"_ _2\"></span>gen te verrichten (de leasever<span class=\"_ _2\"></span>plichtin<span class=\"_ _2\"></span>g) opgeno<span class=\"_ _2\"></span>men. H<span class=\"_ _2\"></span>et gebr<span class=\"_ _2\"></span>uiksrecht van d<span class=\"_ _2\"></span>e gele<span class=\"_ _2\"></span>ased<span class=\"_ _2\"></span>e activa word<span class=\"_ _2\"></span>t geac<span class=\"_ _2\"></span>tiveerd onde<span class=\"_ _2\"></span>r materi\u00ebl<span class=\"_ _2\"></span>e vaste activa en omvat de ne<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>to conta<span class=\"_ _2\"></span>nte waarde van de lea<span class=\"_ _2\"></span>sing. De overe<span class=\"_ _2\"></span>enkomstige leas<span class=\"_ _2\"></span>everplich<span class=\"_ _2\"></span>ting is op<span class=\"_ _2\"></span>gede<span class=\"_ _2\"></span>eld in kor<span class=\"_ _2\"></span>tlo<span class=\"_ _2\"></span>pen<span class=\"_ _2\"></span>de (leas<span class=\"_ _2\"></span>ebet<span class=\"_ _2\"></span>alingbinne<span class=\"_ _2\"></span>n 12 maand<span class=\"_ _2\"></span>en) en een lang<span class=\"_ _2\"></span>lope<span class=\"_ _2\"></span>nde ver<span class=\"_ _2\"></span>plichtin<span class=\"_ _2\"></span>gen. Vooelk lea<span class=\"_ _2\"></span>seco<span class=\"_ _2\"></span>ntract is op d<span class=\"_ _2\"></span>e toepassi<span class=\"_ _2\"></span>ngsdatum e<span class=\"_ _2\"></span>en sc<span class=\"_ _2\"></span>hat<span class=\"_ _2\"></span>ting gema<span class=\"_ _2\"></span>ak<span class=\"_ _2\"></span>t van de termijn van d<span class=\"_ _2\"></span>e overeenkomst, inc<span class=\"_ _2\"></span>lusief een o<span class=\"_ _2\"></span>ptionel<span class=\"_ _2\"></span>e leas<span class=\"_ _2\"></span>etermijn voor h<span class=\"_ _2\"></span>et geval dat er re<span class=\"_ _2\"></span>delijke zekerheid b<span class=\"_ _2\"></span>estaa<span class=\"_ _2\"></span>t dat de opti<span class=\"_ _2\"></span>e zou worden verl<span class=\"_ _2\"></span>engd. De le<span class=\"_ _2\"></span>asetermijn<span class=\"_ _2\"></span>en blij<span class=\"_ _2\"></span>ven ongew<span class=\"_ _2\"></span>ijzigd, tenzij een bel<span class=\"_ _2\"></span>angrijke geb<span class=\"_ _2\"></span>eur<span class=\"_ _2\"></span>tenis of e<span class=\"_ _2\"></span>en bel<span class=\"_ _2\"></span>angrijke wijzigin<span class=\"_ _2\"></span>g in de omsta<span class=\"_ _2\"></span>ndigh<span class=\"_ _2\"></span>eden waa<span class=\"_ _2\"></span>rover de leasin<span class=\"_ _2\"></span>gnem<span class=\"_ _2\"></span>er zegg<span class=\"_ _2\"></span>enscha<span class=\"_ _2\"></span>p heef<span class=\"_ _6\"></span>t, de duur van de l<span class=\"_ _2\"></span>ease<span class=\"_ _2\"></span>overeenkomst he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t b<span class=\"_ _2\"></span>e\u00efnvlo<span class=\"_ _2\"></span>ed. In dat geval zal d<span class=\"_ _2\"></span>e lease<span class=\"_ _2\"></span>termijn opni<span class=\"_ _2\"></span>euw worde<span class=\"_ _2\"></span>n beo<span class=\"_ _2\"></span>orde<span class=\"_ _2\"></span>eld.  De gro<span class=\"_ _2\"></span>ep heef<span class=\"_ _6\"></span>t er oo<span class=\"_ _2\"></span>k voor gekozen om niet opni<span class=\"_ _2\"></span>euw te be<span class=\"_ _2\"></span>oorde<span class=\"_ _2\"></span>len of ee<span class=\"_ _2\"></span>n contrac<span class=\"_ _2\"></span>t een le<span class=\"_ _2\"></span>aseovere<span class=\"_ _2\"></span>enkomst is of bevat op de d<span class=\"_ _2\"></span>atum van de eer<span class=\"_ _2\"></span>ste toepassin<span class=\"_ _2\"></span>g. In pla<span class=\"_ _2\"></span>ats daar<span class=\"_ _2\"></span>van h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>e groep voo<span class=\"_ _2\"></span>r overeenkomsten die v\u00f3\u00f3<span class=\"_ _2\"></span>r de overgan<span class=\"_ _2\"></span>gsdatum zijn aa<span class=\"_ _2\"></span>nge<span class=\"_ _2\"></span>gaan, ver<span class=\"_ _2\"></span>tro<span class=\"_ _2\"></span>uwd op de be<span class=\"_ _2\"></span>oorde<span class=\"_ _2\"></span>lingen d<span class=\"_ _2\"></span>ie ze heef<span class=\"_ _2\"></span>t g<span class=\"_ _2\"></span>emaak<span class=\"_ _6\"></span>t bij de toep<span class=\"_ _2\"></span>assing van IAS 17 en Interpretatie 4 V<span class=\"_ _0\"></span>a<span class=\"_ _2\"></span>ststelling of e<span class=\"_ _2\"></span>en overeenkomst een l<span class=\"_ _2\"></span>easeovere<span class=\"_ _2\"></span>enkomst bevat.Op de a<span class=\"_ _2\"></span>anvangsdatum van ee<span class=\"_ _2\"></span>n leas<span class=\"_ _2\"></span>eovereenkomst n<span class=\"_ _2\"></span>emen leasin<span class=\"_ _2\"></span>gnem<span class=\"_ _2\"></span>ers ee<span class=\"_ _2\"></span>n leasever<span class=\"_ _2\"></span>plichtin<span class=\"_ _2\"></span>g (d.<span class=\"_ _0\"></span>w.z. een verp<span class=\"_ _2\"></span>lichting om lea<span class=\"_ _2\"></span>sebe<span class=\"_ _2\"></span>talinge<span class=\"_ _2\"></span>n te verrichten) en een rec<span class=\"_ _2\"></span>ht<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>p<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>geb<span class=\"_ _2\"></span>ruik actief (d.<span class=\"_ _0\"></span>w.z. ee<span class=\"_ _2\"></span>n actief dat h<span class=\"_ _2\"></span>et recht ver<span class=\"_ _6\"></span>tegenwoo<span class=\"_ _2\"></span>rdigt om het o<span class=\"_ _2\"></span>nderl<span class=\"_ _2\"></span>igge<span class=\"_ _2\"></span>nde ac<span class=\"_ _2\"></span>tief gedure<span class=\"_ _2\"></span>nde de l<span class=\"_ _2\"></span>easetermi<span class=\"_ _2\"></span>jn te gebr<span class=\"_ _2\"></span>uiken<span class=\"_ _0\"></span>) o<span class=\"_ _2\"></span>p. De leas<span class=\"_ _2\"></span>everplic<span class=\"_ _2\"></span>htingen wo<span class=\"_ _2\"></span>rden op<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>omen tegen de c<span class=\"_ _2\"></span>ontante pr<span class=\"_ _2\"></span>ijs van de resteren<span class=\"_ _2\"></span>de leas<span class=\"_ _2\"></span>ebe<span class=\"_ _2\"></span>talinge<span class=\"_ _2\"></span>n. Het rec<span class=\"_ _2\"></span>ht<span class=\"_ _0\"></span>-<span class=\"_ _6\"></span>op<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>geb<span class=\"_ _2\"></span>ruik ac<span class=\"_ _2\"></span>tief wordt afg<span class=\"_ _2\"></span>esch<span class=\"_ _2\"></span>reven over de termijn van de le<span class=\"_ _2\"></span>aseoveree<span class=\"_ _2\"></span>nkomst. De intre<span class=\"_ _2\"></span>stuitg<span class=\"_ _2\"></span>aven worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in de leas<span class=\"_ _2\"></span>everplic<span class=\"_ _2\"></span>hting. De leas<span class=\"_ _2\"></span>everplich<span class=\"_ _2\"></span>ting wordt g<span class=\"_ _2\"></span>eher<span class=\"_ _2\"></span>waa<span class=\"_ _2\"></span>rdeerd wan<span class=\"_ _2\"></span>neer zi<span class=\"_ _2\"></span>ch bep<span class=\"_ _2\"></span>aald<span class=\"_ _2\"></span>e geb<span class=\"_ _2\"></span>eur<span class=\"_ _2\"></span>tenisse<span class=\"_ _2\"></span>n voordo<span class=\"_ _2\"></span>en (bijvo<span class=\"_ _2\"></span>orbe<span class=\"_ _2\"></span>eld e<span class=\"_ _2\"></span>en wijziging i<span class=\"_ _2\"></span>n de leas<span class=\"_ _2\"></span>etermijn of ee<span class=\"_ _2\"></span>n wijziging in toe<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>omstig<span class=\"_ _2\"></span>e leas<span class=\"_ _2\"></span>ebeta<span class=\"_ _2\"></span>lingen a<span class=\"_ _2\"></span>ls gevolg van ee<span class=\"_ _2\"></span>n wijziging in d<span class=\"_ _2\"></span>e index). Derg<span class=\"_ _2\"></span>elijke her<span class=\"_ _2\"></span>waarde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n van de leas<span class=\"_ _2\"></span>everplic<span class=\"_ _2\"></span>hting zullen over het alg<span class=\"_ _2\"></span>eme<span class=\"_ _2\"></span>en worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n als een a<span class=\"_ _2\"></span>anpass<span class=\"_ _2\"></span>ing van het rech<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>p<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>geb<span class=\"_ _2\"></span>ruik ac<span class=\"_ _2\"></span>tief<span class=\"_ _0\"></span>.  De gro<span class=\"_ _2\"></span>ep past v<span class=\"_ _2\"></span>rijstellin<span class=\"_ _2\"></span>gen voor d<span class=\"_ _2\"></span>e opna<span class=\"_ _2\"></span>me van lease<span class=\"_ _2\"></span>overeenkomsten toe voor kor<span class=\"_ _2\"></span>tlo<span class=\"_ _2\"></span>pen<span class=\"_ _2\"></span>de leaseover<span class=\"_ _0\"></span>eenkomst<span class=\"_ _0\"></span>en en leaseover<span class=\"_ _1a\"></span>eenk<span class=\"_ _0\"></span>omsten waarvan het on<span class=\"_ _2\"></span>derli<span class=\"_ _2\"></span>ggen<span class=\"_ _2\"></span>de actief van la<span class=\"_ _2\"></span>ge waard<span class=\"_ _2\"></span>e is. De groe<span class=\"_ _2\"></span>p kies<span class=\"_ _2\"></span>t er<span class=\"_ _2\"></span>voor o<span class=\"_ _2\"></span>m, per k<span class=\"_ _2\"></span>lasse van o<span class=\"_ _2\"></span>nder<span class=\"_ _2\"></span>ligge<span class=\"_ _2\"></span>nde ac<span class=\"_ _2\"></span>tiva, de niet-leas<span class=\"_ _2\"></span>ecom<span class=\"_ _2\"></span>pone<span class=\"_ _2\"></span>nten niet te schei<span class=\"_ _2\"></span>den van le<span class=\"_ _2\"></span>asec<span class=\"_ _2\"></span>ompo<span class=\"_ _2\"></span>nenten en in pl<span class=\"_ _2\"></span>aats daar<span class=\"_ _2\"></span>van e<span class=\"_ _2\"></span>lk<span class=\"_ _1a\"></span>e leas<span class=\"_ _2\"></span>ecom<span class=\"_ _2\"></span>pone<span class=\"_ _2\"></span>nt en elke bijb<span class=\"_ _2\"></span>ehoren<span class=\"_ _2\"></span>de niet-lea<span class=\"_ _2\"></span>seco<span class=\"_ _2\"></span>mpon<span class=\"_ _2\"></span>ent op te nem<span class=\"_ _2\"></span>en als \u00e9\u00e9<span class=\"_ _2\"></span>n enk<span class=\"_ _0\"></span>ele leasecomponent.Onze financ<span class=\"_ _2\"></span>ierin<span class=\"_ _2\"></span>gsovereenkomsten voo<span class=\"_ _2\"></span>rzie<span class=\"_ _2\"></span>n dat in de do<span class=\"_ _2\"></span>cumen<span class=\"_ _2\"></span>tatie de wijzigi<span class=\"_ _2\"></span>ngen in b<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>houd<span class=\"_ _2\"></span>kundig<span class=\"_ _2\"></span>e norm<span class=\"_ _2\"></span>en worde<span class=\"_ _2\"></span>n gene<span class=\"_ _2\"></span>utralise<span class=\"_ _2\"></span>erd. Als dusd<span class=\"_ _2\"></span>anig he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t de toepas<span class=\"_ _2\"></span>sing van IFRS 16 ge<span class=\"_ _2\"></span>en gevolge<span class=\"_ _2\"></span>n voor de financ<span class=\"_ _2\"></span>iering van d<span class=\"_ _2\"></span>e groep. We zullen de Sc<span class=\"_ _2\"></span>huldgra<span class=\"_ _2\"></span>ad blij<span class=\"_ _2\"></span>ven bere<span class=\"_ _2\"></span>kenen in overeens<span class=\"_ _2\"></span>temming met d<span class=\"_ _2\"></span>e defini<span class=\"_ _2\"></span>tie in onze financieringsovereenkomst. T<span class=\"_ _24\"></span>oelicht<span class=\"_ _2\"></span>ing 1.23<span class=\"_ _2\"></span>. DividenduitkeringDivi<span class=\"_ _2\"></span>dend<span class=\"_ _2\"></span>enui<span class=\"_ _2\"></span>tk<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n aan de aa<span class=\"_ _2\"></span>ndee<span class=\"_ _2\"></span>lhoud<span class=\"_ _2\"></span>ers van de vennoo<span class=\"_ _2\"></span>tschap word<span class=\"_ _2\"></span>en in de jaa<span class=\"_ _2\"></span>rrekening van de gro<span class=\"_ _2\"></span>ep opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en als ee<span class=\"_ _2\"></span>n verplic<span class=\"_ _2\"></span>hting in de p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de waari<span class=\"_ _2\"></span>n de divi<span class=\"_ _2\"></span>dend<span class=\"_ _2\"></span>en doo<span class=\"_ _2\"></span>r de aand<span class=\"_ _2\"></span>eelho<span class=\"_ _2\"></span>uder<span class=\"_ _2\"></span>s van de venno<span class=\"_ _2\"></span>otschap zijn goe<span class=\"_ _2\"></span>dge<span class=\"_ _2\"></span>keurd.T<span class=\"_ _24\"></span>oe<span class=\"_ _2\"></span>lichting 1.<span class=\"_ _2\"></span>24. Kasstro<span class=\"_ _2\"></span>omoverzichtDe kass<span class=\"_ _2\"></span>tromen van de gro<span class=\"_ _2\"></span>ep worde<span class=\"_ _2\"></span>n gepre<span class=\"_ _2\"></span>senteerd volge<span class=\"_ _2\"></span>ns de indire<span class=\"_ _2\"></span>cte method<span class=\"_ _2\"></span>e. Deze method<span class=\"_ _2\"></span>e spli<span class=\"_ _2\"></span>tst de bewe<span class=\"_ _2\"></span>gingen o<span class=\"_ _2\"></span>p in kasmid<span class=\"_ _2\"></span>dele<span class=\"_ _2\"></span>n voor de ver<span class=\"_ _2\"></span>slagp<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de doo<span class=\"_ _2\"></span>r de net<span class=\"_ _2\"></span>towins<span class=\"_ _2\"></span>t voor het ja<span class=\"_ _2\"></span>ar te corrig<span class=\"_ _2\"></span>eren voor a<span class=\"_ _2\"></span>lle niet-kaskosten en verand<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en in het b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>fskapi<span class=\"_ _2\"></span>taal en d<span class=\"_ _2\"></span>oor investerings<span class=\"_ _2\"></span>- en fin<span class=\"_ _2\"></span>ancie<span class=\"_ _2\"></span>ringskas<span class=\"_ _2\"></span>stromen te id<span class=\"_ _2\"></span>entific<span class=\"_ _2\"></span>eren voor de ver<span class=\"_ _2\"></span>slagp<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de.T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>25. N<span class=\"_ _2\"></span>on<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>GAAP-<span class=\"_ _2\"></span>maa<span class=\"_ _2\"></span>tstavenDe volg<span class=\"_ _2\"></span>ende a<span class=\"_ _2\"></span>lternatieve resu<span class=\"_ _2\"></span>ltaatma<span class=\"_ _2\"></span>atstaven (niet<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>IFRS) werden g<span class=\"_ _2\"></span>ebru<span class=\"_ _2\"></span>ik<span class=\"_ _2\"></span>t aang<span class=\"_ _2\"></span>ezien het man<span class=\"_ _2\"></span>agem<span class=\"_ _2\"></span>ent van me<span class=\"_ _2\"></span>ning is dat ze vaak doo<span class=\"_ _2\"></span>r bep<span class=\"_ _2\"></span>aalde inves<span class=\"_ _2\"></span>teerder<span class=\"_ _2\"></span>s, ef<span class=\"_ _2\"></span>fectena<span class=\"_ _2\"></span>nalisten en and<span class=\"_ _2\"></span>ere ge\u00efnteres<span class=\"_ _2\"></span>seerd<span class=\"_ _2\"></span>e par<span class=\"_ _2\"></span>tij<span class=\"_ _2\"></span>en worden g<span class=\"_ _2\"></span>ebr<span class=\"_ _2\"></span>uik<span class=\"_ _2\"></span>t als aanvulle<span class=\"_ _2\"></span>nde ma<span class=\"_ _2\"></span>atstaven om pre<span class=\"_ _2\"></span>staties e<span class=\"_ _2\"></span>n liquid<span class=\"_ _2\"></span>iteit te meten. De a<span class=\"_ _2\"></span>lternatieve resu<span class=\"_ _2\"></span>ltaatma<span class=\"_ _2\"></span>atstaven zijn mo<span class=\"_ _2\"></span>gelijk niet verge<span class=\"_ _2\"></span>lijkba<span class=\"_ _2\"></span>ar met ma<span class=\"_ _2\"></span>atstaven met verg<span class=\"_ _2\"></span>elijkb<span class=\"_ _2\"></span>are name<span class=\"_ _2\"></span>n van andere o<span class=\"_ _2\"></span>ndern<span class=\"_ _2\"></span>eming<span class=\"_ _2\"></span>en, kunn<span class=\"_ _2\"></span>en als anal<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>tisch<span class=\"_ _2\"></span>e hulpmi<span class=\"_ _2\"></span>ddel<span class=\"_ _2\"></span>en be<span class=\"_ _2\"></span>perk<span class=\"_ _2\"></span>inge<span class=\"_ _2\"></span>n hebb<span class=\"_ _2\"></span>en en m<span class=\"_ _2\"></span>ogen n<span class=\"_ _2\"></span>iet autono<span class=\"_ _2\"></span>om in aanm<span class=\"_ _2\"></span>erkin<span class=\"_ _2\"></span>g worden g<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en of worden gebr<span class=\"_ _2\"></span>uik<span class=\"_ _2\"></span>t als ver<span class=\"_ _2\"></span>van<span class=\"_ _2\"></span>ging voo<span class=\"_ _2\"></span>r een ana<span class=\"_ _2\"></span>lyse van onze be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>result<span class=\"_ _2\"></span>aten, onze presta<span class=\"_ _2\"></span>ties of onze liquid<span class=\"_ _2\"></span>iteit onde<span class=\"_ _2\"></span>r IFRS.Organ<span class=\"_ _2\"></span>ische gro<span class=\"_ _2\"></span>ei wordt g<span class=\"_ _2\"></span>edefi<span class=\"_ _2\"></span>nieerd al<span class=\"_ _2\"></span>s groei zonde<span class=\"_ _2\"></span>r (i) wisse<span class=\"_ _2\"></span>lk<span class=\"_ _1a\"></span>oer<span class=\"_ _2\"></span>sef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>t, wat de omrekening van b<span class=\"_ _2\"></span>elan<span class=\"_ _2\"></span>grijke buitenl<span class=\"_ _2\"></span>andse e<span class=\"_ _2\"></span>ntiteiten omvat, (ii) M&amp;<span class=\"_ _2\"></span>A-<span class=\"_ _2\"></span>impa<span class=\"_ _2\"></span>ct.Gec<span class=\"_ _2\"></span>orri<span class=\"_ _2\"></span>geerd<span class=\"_ _2\"></span>e winst p<span class=\"_ _2\"></span>er aan<span class=\"_ _2\"></span>deel wo<span class=\"_ _2\"></span>rdt ge<span class=\"_ _2\"></span>definie<span class=\"_ _2\"></span>erd als winst/(<span class=\"_ _1a\"></span>verlies) over de pe<span class=\"_ _2\"></span>riod<span class=\"_ _2\"></span>e gec<span class=\"_ _2\"></span>orrig<span class=\"_ _2\"></span>eerd voo<span class=\"_ _2\"></span>r (i) het ef<span class=\"_ _2\"></span>fect van d<span class=\"_ _2\"></span>e toewijzing van de aa<span class=\"_ _2\"></span>nkoopprijs vo<span class=\"_ _2\"></span>ornam<span class=\"_ _2\"></span>elijk op voor<span class=\"_ _2\"></span>raadwijzig<span class=\"_ _2\"></span>ingen, (ii) w<span class=\"_ _2\"></span>insten op afs<span class=\"_ _2\"></span>totingen van activa, (iii) in<span class=\"_ _2\"></span>tegratie<span class=\"_ _2\"></span>- en her<span class=\"_ _2\"></span>struc<span class=\"_ _2\"></span>turerings<span class=\"_ _2\"></span>kosten, (iv) niet<span class=\"_ _0\"></span>-recurre<span class=\"_ _2\"></span>nte financie<span class=\"_ _2\"></span>ringskosten en (v) niet-recur<span class=\"_ _2\"></span>rente fiscale kosten en opbre<span class=\"_ _2\"></span>ngsten, ge<span class=\"_ _2\"></span>dee<span class=\"_ _2\"></span>ld do<span class=\"_ _2\"></span>or het aan<span class=\"_ _2\"></span>tal aand<span class=\"_ _2\"></span>elen van Belyss<span class=\"_ _2\"></span>e Group NV<span class=\"_ _0\"></span>. Gec<span class=\"_ _2\"></span>orri<span class=\"_ _2\"></span>geerd<span class=\"_ _2\"></span>e EBITD<span class=\"_ _0\"></span>A word<span class=\"_ _2\"></span>t ged<span class=\"_ _2\"></span>efiniee<span class=\"_ _2\"></span>rd als be<span class=\"_ _2\"></span>drijf<span class=\"_ _2\"></span>swinst/(-verlies) gec<span class=\"_ _2\"></span>orrig<span class=\"_ _2\"></span>eerd voo<span class=\"_ _2\"></span>r (i) het ef<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>ct van de toewijzing van de aankoop<span class=\"_ _2\"></span>prijs voo<span class=\"_ _2\"></span>ral op verand<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en in voor<span class=\"_ _2\"></span>raden, (ii) winsten op afg<span class=\"_ _2\"></span>estoten activa, (iii) in<span class=\"_ _2\"></span>tegratie<span class=\"_ _2\"></span>- en hers<span class=\"_ _2\"></span>tructure<span class=\"_ _2\"></span>ringskosten, (iv) waard<span class=\"_ _2\"></span>everminde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n en afschr<span class=\"_ _2\"></span>ijvin<span class=\"_ _2\"></span>gen en (v) bijzond<span class=\"_ _2\"></span>ere waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen en afschrijvi<span class=\"_ _0\"></span>ng<span class=\"_ _2\"></span>en.Gec<span class=\"_ _2\"></span>orri<span class=\"_ _2\"></span>geerd<span class=\"_ _2\"></span>e EBITD<span class=\"_ _0\"></span>A-<span class=\"_ _2\"></span>marg<span class=\"_ _2\"></span>e wordt g<span class=\"_ _2\"></span>edefini<span class=\"_ _2\"></span>eerd als d<span class=\"_ _2\"></span>e Gec<span class=\"_ _2\"></span>orri<span class=\"_ _2\"></span>geerd<span class=\"_ _2\"></span>e EBITD<span class=\"_ _0\"></span>A als e<span class=\"_ _2\"></span>en pe<span class=\"_ _2\"></span>rcenta<span class=\"_ _2\"></span>ge van de omzet. Gec<span class=\"_ _2\"></span>orri<span class=\"_ _2\"></span>geerd<span class=\"_ _2\"></span>e be<span class=\"_ _2\"></span>drijfswi<span class=\"_ _2\"></span>nst/<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>verlie<span class=\"_ _2\"></span>s wordt ge<span class=\"_ _2\"></span>definie<span class=\"_ _2\"></span>erd als be<span class=\"_ _2\"></span>drijf<span class=\"_ _2\"></span>swinst/(<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>verlies) gec<span class=\"_ _2\"></span>orrig<span class=\"_ _2\"></span>eerd voo<span class=\"_ _2\"></span>r (i) het ef<span class=\"_ _2\"></span>fect van d<span class=\"_ _2\"></span>e toewijzing van de aa<span class=\"_ _2\"></span>nkoopprijs vo<span class=\"_ _2\"></span>oral op voorraa<span class=\"_ _2\"></span>dwijzigin<span class=\"_ _2\"></span>gen, (ii) wins<span class=\"_ _2\"></span>ten op afges<span class=\"_ _2\"></span>toten activa, (iii) integratie<span class=\"_ _2\"></span>- en h<span class=\"_ _2\"></span>erstr<span class=\"_ _2\"></span>ucturerin<span class=\"_ _2\"></span>gskosten en (iv) bijzonde<span class=\"_ _2\"></span>re waarde<span class=\"_ _0\"></span>verminderingen en a<span class=\"_ _1a\"></span>fschrijvingen. Brutosc<span class=\"_ _2\"></span>huld word<span class=\"_ _2\"></span>t ged<span class=\"_ _2\"></span>efiniee<span class=\"_ _2\"></span>rd als (i) Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes aang<span class=\"_ _2\"></span>epast vo<span class=\"_ _2\"></span>or de fina<span class=\"_ _2\"></span>ncier<span class=\"_ _2\"></span>ingskosten op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men in de bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde en (ii) b<span class=\"_ _2\"></span>ank<span class=\"_ _0\"></span>- e<span class=\"_ _2\"></span>n ande<span class=\"_ _2\"></span>re lening<span class=\"_ _2\"></span>en aan<span class=\"_ _2\"></span>gepas<span class=\"_ _2\"></span>t voor geactiveerde financie<span class=\"_ _2\"></span>ringskost<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>n.Net<span class=\"_ _2\"></span>toschu<span class=\"_ _2\"></span>ld wordt g<span class=\"_ _2\"></span>edefi<span class=\"_ _2\"></span>nieerd al<span class=\"_ _2\"></span>s (i) Senior S<span class=\"_ _2\"></span>ecured N<span class=\"_ _2\"></span>otes aang<span class=\"_ _2\"></span>epast vo<span class=\"_ _2\"></span>or de fina<span class=\"_ _2\"></span>ncier<span class=\"_ _2\"></span>ingskosten op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men in de bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde, (ii) ban<span class=\"_ _2\"></span>k<span class=\"_ _0\"></span>- en a<span class=\"_ _2\"></span>ndere le<span class=\"_ _2\"></span>ninge<span class=\"_ _2\"></span>n aange<span class=\"_ _2\"></span>past vo<span class=\"_ _2\"></span>or geac<span class=\"_ _2\"></span>tiveerde fi<span class=\"_ _2\"></span>nanci<span class=\"_ _2\"></span>erings<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>osten waar<span class=\"_ _2\"></span>van b<span class=\"_ _2\"></span>epaa<span class=\"_ _2\"></span>lde (iii) geldmiddelen en k<span class=\"_ _1a\"></span>asequivalent<span class=\"_ _0\"></span>en worden a<span class=\"_ _0\"></span>fgehouden.Net<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>-i<span class=\"_ _2\"></span>nvestering of net<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>investerings<span class=\"_ _2\"></span>uitgaven word<span class=\"_ _2\"></span>en ged<span class=\"_ _2\"></span>efiniee<span class=\"_ _2\"></span>rd als de som van a<span class=\"_ _2\"></span>lle investering<span class=\"_ _2\"></span>en in materi\u00eb<span class=\"_ _2\"></span>le en immateri<span class=\"_ _2\"></span>\u00eble vaste activa, a<span class=\"_ _2\"></span>angep<span class=\"_ _2\"></span>ast voo<span class=\"_ _2\"></span>r de opb<span class=\"_ _2\"></span>rengs<span class=\"_ _2\"></span>ten van de verkoop van vaste activa. Schul<span class=\"_ _2\"></span>dgraad wo<span class=\"_ _2\"></span>rdt ge<span class=\"_ _2\"></span>definie<span class=\"_ _2\"></span>erd als de ver<span class=\"_ _2\"></span>houdin<span class=\"_ _2\"></span>g tussen Net<span class=\"_ _2\"></span>toschu<span class=\"_ _2\"></span>ld en Ge<span class=\"_ _2\"></span>cor<span class=\"_ _2\"></span>rige<span class=\"_ _2\"></span>erde EBITD<span class=\"_ _0\"></span>A (exclusief IFRS 16 volgen<span class=\"_ _2\"></span>s de financ<span class=\"_ _2\"></span>ierin<span class=\"_ _2\"></span>gsdo<span class=\"_ _2\"></span>cument<span class=\"_ _2\"></span>atie, beh<span class=\"_ _2\"></span>alve voor sale-<span class=\"_ _2\"></span>en-<span class=\"_ _2\"></span>leaseback<span class=\"_ _0\"></span>-tr<span class=\"_ _0\"></span>ansacties<span class=\"_ _0\"></span>).De b<span class=\"_ _2\"></span>elangr<span class=\"_ _2\"></span>ijkste BEY<span class=\"_ _0\"></span>O<span class=\"_ _2\"></span>ND<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>assu<span class=\"_ _2\"></span>mpties en B<span class=\"_ _2\"></span>EY<span class=\"_ _0\"></span>O<span class=\"_ _2\"></span>ND<span class=\"_ _2\"></span>-resul<span class=\"_ _2\"></span>taten diene<span class=\"_ _2\"></span>n ge\u00efnterp<span class=\"_ _2\"></span>reteerd te worden ten opzichte van de situ<span class=\"_ _2\"></span>atie in het vori<span class=\"_ _2\"></span>ge jaar<span class=\"_ _0\"></span>, nl. 2021:\u2022 <span class=\"_\"> </span>Re<span class=\"_ _2\"></span>sultaten o<span class=\"_ _2\"></span>p het vlak van ef<span class=\"_ _6\"></span>fici\u00ebn<span class=\"_ _2\"></span>tieverbeterin<span class=\"_ _2\"></span>gen omvat<span class=\"_ _2\"></span>ten de geanti<span class=\"_ _2\"></span>cipe<span class=\"_ _2\"></span>erde br<span class=\"_ _2\"></span>utoresul<span class=\"_ _2\"></span>taten, voor even<span class=\"_ _1a\"></span>tuele k<span class=\"_ _0\"></span>ostenin\ufb02a<span class=\"_ _0\"></span>tie.\u2022 <span class=\"_\"> </span>D<span class=\"_ _2\"></span>e impa<span class=\"_ _2\"></span>ct voor 2022 word<span class=\"_ _2\"></span>t be<span class=\"_ _2\"></span>rekend aan de han<span class=\"_ _2\"></span>d van de werkelijke volumes; de w<span class=\"_ _2\"></span>isselkoers<span class=\"_ _2\"></span>en van valuta'<span class=\"_ _0\"></span>s worden s<span class=\"_ _2\"></span>tabiel g<span class=\"_ _2\"></span>each<span class=\"_ _2\"></span>t over de pe<span class=\"_ _2\"></span>riode\u2022 <span class=\"_\"> </span>Lea<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>be<span class=\"_ _2\"></span>spari<span class=\"_ _2\"></span>ngen o<span class=\"_ _2\"></span>mvatten wins<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>- e<span class=\"_ _2\"></span>n verliesre<span class=\"_ _2\"></span>sulta<span class=\"_ _2\"></span>ten (uitgezonderd investerin<span class=\"_ _2\"></span>gsui<span class=\"_ _2\"></span>tgaven of k<span class=\"_ _1a\"></span>ostenvermijdi<span class=\"_ _2\"></span>ng) die of<span class=\"_ _2\"></span>wel e<span class=\"_ _2\"></span>en impa<span class=\"_ _2\"></span>ct heb<span class=\"_ _2\"></span>ben op d<span class=\"_ _2\"></span>e kosten van verkochte goe<span class=\"_ _2\"></span>deren (bv. gr<span class=\"_ _1a\"></span>onds<span class=\"_ _2\"></span>toffe<span class=\"_ _2\"></span>nverbruik of -kosten, arb<span class=\"_ _2\"></span>eid of en<span class=\"_ _2\"></span>ergiekosten) ofwe<span class=\"_ _2\"></span>l op vaste kosten (bv<span class=\"_ _0\"></span>. ond<span class=\"_ _2\"></span>erho<span class=\"_ _2\"></span>ud)T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 2. Kr<span class=\"_ _0\"></span>i<span class=\"_ _2\"></span>ti<span class=\"_ _0\"></span>sche boekhoud<span class=\"_ _0\"></span>kundige schattingen en beoordelingenV<span class=\"_ _0\"></span>oo<span class=\"_ _2\"></span>r de be<span class=\"_ _2\"></span>drage<span class=\"_ _2\"></span>n die in de ja<span class=\"_ _2\"></span>arrekening worde<span class=\"_ _2\"></span>n gepre<span class=\"_ _2\"></span>senteerd<span class=\"_ _2\"></span>, worden sc<span class=\"_ _2\"></span>hat<span class=\"_ _2\"></span>tinge<span class=\"_ _2\"></span>n en aann<span class=\"_ _2\"></span>ames over de toekomst ge<span class=\"_ _2\"></span>bruik<span class=\"_ _2\"></span>t. S<span class=\"_ _2\"></span>chat<span class=\"_ _2\"></span>ting<span class=\"_ _2\"></span>en en b<span class=\"_ _2\"></span>eoo<span class=\"_ _2\"></span>rdeling<span class=\"_ _2\"></span>en worden vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tdurend g<span class=\"_ _2\"></span>e\u00ebvaluee<span class=\"_ _2\"></span>rd en zijn ge<span class=\"_ _2\"></span>basee<span class=\"_ _2\"></span>rd op er<span class=\"_ _2\"></span>varin<span class=\"_ _2\"></span>gen ui<span class=\"_ _2\"></span>t het verle<span class=\"_ _2\"></span>den e<span class=\"_ _2\"></span>n andere fa<span class=\"_ _2\"></span>ctoren, waarond<span class=\"_ _2\"></span>er ver<span class=\"_ _2\"></span>wachte toekomstige g<span class=\"_ _2\"></span>ebe<span class=\"_ _2\"></span>ur<span class=\"_ _2\"></span>tenisse<span class=\"_ _2\"></span>n waar<span class=\"_ _2\"></span>van het on<span class=\"_ _2\"></span>der de huidi<span class=\"_ _2\"></span>ge oms<span class=\"_ _2\"></span>tandigh<span class=\"_ _2\"></span>ede<span class=\"_ _2\"></span>n waarsch<span class=\"_ _2\"></span>ijnlijk is dat ze zich zullen voo<span class=\"_ _2\"></span>rdoen<span class=\"_ _2\"></span>. De sch<span class=\"_ _2\"></span>at<span class=\"_ _2\"></span>tingen e<span class=\"_ _2\"></span>n aannam<span class=\"_ _2\"></span>es zulle<span class=\"_ _2\"></span>n zelden gelijk zij<span class=\"_ _2\"></span>n aan de b<span class=\"_ _2\"></span>etref<span class=\"_ _2\"></span>fend<span class=\"_ _2\"></span>e daadwe<span class=\"_ _2\"></span>rkelijk<span class=\"_ _0\"></span>e re<span class=\"_ _2\"></span>sulta<span class=\"_ _2\"></span>ten. De schat<span class=\"_ _2\"></span>tin<span class=\"_ _2\"></span>gen en a<span class=\"_ _2\"></span>annam<span class=\"_ _2\"></span>es die ee<span class=\"_ _2\"></span>n impac<span class=\"_ _2\"></span>t zouden kun<span class=\"_ _2\"></span>nen heb<span class=\"_ _2\"></span>ben op d<span class=\"_ _2\"></span>e jaarrekening wo<span class=\"_ _2\"></span>rden hie<span class=\"_ _2\"></span>ronde<span class=\"_ _2\"></span>r besp<span class=\"_ _2\"></span>roken.Goodw<span class=\"_ _2\"></span>illHet b<span class=\"_ _2\"></span>edrag van d<span class=\"_ _2\"></span>e goo<span class=\"_ _2\"></span>dwill die aa<span class=\"_ _2\"></span>nvank<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>lijk opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en is als een re<span class=\"_ _2\"></span>sulta<span class=\"_ _2\"></span>at van een b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>fsco<span class=\"_ _2\"></span>mbinatie is a<span class=\"_ _2\"></span>fhankelijk van de toewijzing van de a<span class=\"_ _2\"></span>ankooppr<span class=\"_ _2\"></span>ijs aan de re<span class=\"_ _2\"></span>\u00eble waard<span class=\"_ _2\"></span>e van de ver<span class=\"_ _2\"></span>wor<span class=\"_ _2\"></span>ven i<span class=\"_ _2\"></span>dentifi<span class=\"_ _2\"></span>cee<span class=\"_ _2\"></span>rbare ac<span class=\"_ _2\"></span>tiva en de aan<span class=\"_ _2\"></span>gegan<span class=\"_ _2\"></span>e verplic<span class=\"_ _2\"></span>htinge<span class=\"_ _2\"></span>n. De b<span class=\"_ _2\"></span>epalin<span class=\"_ _2\"></span>g van de re\u00ebl<span class=\"_ _2\"></span>e waarde van de activa en ver<span class=\"_ _2\"></span>plichtin<span class=\"_ _2\"></span>gen is grotend<span class=\"_ _2\"></span>eels ge<span class=\"_ _2\"></span>base<span class=\"_ _2\"></span>erd op het oo<span class=\"_ _2\"></span>rdeel van h<span class=\"_ _2\"></span>et mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt. De toewijzin<span class=\"_ _2\"></span>g van de aankoopp<span class=\"_ _2\"></span>rijs he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t ee<span class=\"_ _2\"></span>n impac<span class=\"_ _2\"></span>t op de resu<span class=\"_ _2\"></span>ltaten van de groep a<span class=\"_ _2\"></span>angezien imm<span class=\"_ _2\"></span>ateri\u00eble vas<span class=\"_ _2\"></span>te activa met ee<span class=\"_ _2\"></span>n eindig<span class=\"_ _2\"></span>e levensduu<span class=\"_ _2\"></span>r worden afg<span class=\"_ _2\"></span>eschreven, ter<span class=\"_ _2\"></span>wijl i<span class=\"_ _2\"></span>mmateri\u00ebl<span class=\"_ _2\"></span>e vaste activa me<span class=\"_ _2\"></span>t een onb<span class=\"_ _2\"></span>epa<span class=\"_ _2\"></span>alde l<span class=\"_ _2\"></span>evensduur<span class=\"_ _0\"></span>, met in<span class=\"_ _2\"></span>beg<span class=\"_ _2\"></span>rip van goo<span class=\"_ _2\"></span>dwill, niet wo<span class=\"_ _2\"></span>rden afge<span class=\"_ _2\"></span>schreven en zou<span class=\"_ _2\"></span>den kunn<span class=\"_ _2\"></span>en resul<span class=\"_ _2\"></span>teren in verschill<span class=\"_ _2\"></span>end<span class=\"_ _2\"></span>e afschri<span class=\"_ _2\"></span>jving<span class=\"_ _2\"></span>skosten op basis van de toewijzing aa<span class=\"_ _2\"></span>n immateri\u00ebl<span class=\"_ _2\"></span>e vaste activa met e<span class=\"_ _2\"></span>en onb<span class=\"_ _2\"></span>epaal<span class=\"_ _2\"></span>de en ee<span class=\"_ _2\"></span>n eindi<span class=\"_ _2\"></span>ge levensdu<span class=\"_ _2\"></span>ur<span class=\"_ _0\"></span>.Impairment testingIFRS vereist van het manage<span class=\"_ _2\"></span>ment dat het de bijzond<span class=\"_ _2\"></span>ere waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen van activa met een onb<span class=\"_ _2\"></span>epa<span class=\"_ _2\"></span>alde<span class=\"_ _2\"></span> levensduu<span class=\"_ _2\"></span>r jaarlijks toetst en dat het bijzondere<span class=\"_ _2\"></span> waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen van activa met een ein<span class=\"_ _2\"></span>dige levensduu<span class=\"_ _2\"></span>r t<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>etst wanne<span class=\"_ _2\"></span>er geb<span class=\"_ _2\"></span>eur<span class=\"_ _2\"></span>teniss<span class=\"_ _2\"></span>en of wijzigingen in omsta<span class=\"_ _2\"></span>ndigh<span class=\"_ _2\"></span>eden aan<span class=\"_ _2\"></span>geven dat de boe<span class=\"_ _2\"></span>kwa<span class=\"_ _2\"></span>arde van een actief mog<span class=\"_ _2\"></span>elijk niet recup<span class=\"_ _2\"></span>eree<span class=\"_ _2\"></span>rbaar is. Een impairme<span class=\"_ _2\"></span>nt test is een onde<span class=\"_ _2\"></span>rdeel waar<span class=\"_ _6\"></span>voor het oord<span class=\"_ _2\"></span>eel van het manag<span class=\"_ _2\"></span>emen<span class=\"_ _2\"></span>t van bel<span class=\"_ _2\"></span>ang is. Het mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt onder<span class=\"_ _2\"></span>zoek<span class=\"_ _6\"></span>t of <span class=\"_ _1a\"></span>de boe<span class=\"_ _2\"></span>k<span class=\"_ _2\"></span>waarde van de activa onder<span class=\"_ _2\"></span>steund kan worden doo<span class=\"_ _2\"></span>r de net<span class=\"_ _2\"></span>to conta<span class=\"_ _2\"></span>nte waarde van <span class=\"_ _0\"></span>toe<span class=\"_ _2\"></span>komstige kasstrom<span class=\"_ _2\"></span>en afgelei<span class=\"_ _2\"></span>d van activa die zulke <span class=\"_ _0\"></span>kas<span class=\"_ _2\"></span>stroomvoor<span class=\"_ _2\"></span>spe<span class=\"_ _2\"></span>llingen ge<span class=\"_ _2\"></span>bruiken waarbij<span class=\"_ _2\"></span> de toekomstige kasstrom<span class=\"_ _2\"></span>en verdisco<span class=\"_ _2\"></span>nteerd zijn tegen een<span class=\"_ _2\"></span> aang<span class=\"_ _2\"></span>epast tar<span class=\"_ _2\"></span>ief<span class=\"_ _0\"></span>. Bij het be<span class=\"_ _2\"></span>rekenen van de net<span class=\"_ _2\"></span>to <span class=\"_ _1a\"></span>conta<span class=\"_ _2\"></span>nte waarde van de toekomstige kasstrom<span class=\"_ _2\"></span>en moeten er be<span class=\"_ _2\"></span>paald<span class=\"_ _2\"></span>e aannam<span class=\"_ _2\"></span>es in acht worde<span class=\"_ _2\"></span>n genom<span class=\"_ _2\"></span>en met betrek<span class=\"_ _2\"></span>king tot onzekere situaties incl<span class=\"_ _2\"></span>usief de ver<span class=\"_ _2\"></span>wachting<span class=\"_ _2\"></span>en van het mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt in verband met:\u2022 <span class=\"_\"> </span>g<span class=\"_ _2\"></span>roei in G<span class=\"_ _2\"></span>ecor<span class=\"_ _2\"></span>rige<span class=\"_ _2\"></span>erde EBITD<span class=\"_ _1a\"></span>A, b<span class=\"_ _2\"></span>erekend als gec<span class=\"_ _2\"></span>orrig<span class=\"_ _2\"></span>eerde b<span class=\"_ _2\"></span>edr<span class=\"_ _2\"></span>ijfswins<span class=\"_ _2\"></span>t/<span class=\"_ _0\"></span>(-verl<span class=\"_ _2\"></span>ies) voor afschr<span class=\"_ _2\"></span>ijvin<span class=\"_ _2\"></span>gs- en waarde<span class=\"_ _1a\"></span>verminderingsk<span class=\"_ _0\"></span>osten;\u2022 <span class=\"_\"> </span>tij<span class=\"_ _2\"></span>dspla<span class=\"_ _2\"></span>nning en h<span class=\"_ _2\"></span>oog<span class=\"_ _2\"></span>te van t<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>ekomstige i<span class=\"_ _2\"></span>nvesteringe<span class=\"_ _2\"></span>n;\u2022 <span class=\"_\"> </span>g<span class=\"_ _2\"></span>roeip<span class=\"_ _2\"></span>ercent<span class=\"_ _2\"></span>ages o<span class=\"_ _2\"></span>p lange term<span class=\"_ _2\"></span>ijn; en\u2022 <span class=\"_\"> </span>d<span class=\"_ _2\"></span>e sele<span class=\"_ _2\"></span>ctie van disc<span class=\"_ _2\"></span>onteringsvo<span class=\"_ _2\"></span>eten om de  betrok<span class=\"_ _2\"></span>ken risico\u2019<span class=\"_ _0\"></span>s te weersp<span class=\"_ _2\"></span>iege<span class=\"_ _2\"></span>len.Het wijzi<span class=\"_ _2\"></span>gen van de aan<span class=\"_ _2\"></span>name<span class=\"_ _2\"></span>s die ges<span class=\"_ _2\"></span>elec<span class=\"_ _2\"></span>teerd zijn doo<span class=\"_ _2\"></span>r het mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt, in het bijzon<span class=\"_ _2\"></span>der voor d<span class=\"_ _2\"></span>e disco<span class=\"_ _2\"></span>nteringsvoet e<span class=\"_ _2\"></span>n de aann<span class=\"_ _2\"></span>ames inz<span class=\"_ _2\"></span>ake groeiperc<span class=\"_ _2\"></span>entag<span class=\"_ _2\"></span>e die geb<span class=\"_ _2\"></span>ruik<span class=\"_ _2\"></span>t word<span class=\"_ _2\"></span>en in de kass<span class=\"_ _2\"></span>troomvoorsp<span class=\"_ _2\"></span>ellin<span class=\"_ _2\"></span>gen, zoud<span class=\"_ _2\"></span>en een a<span class=\"_ _2\"></span>anzienlijke impac<span class=\"_ _2\"></span>t kunnen h<span class=\"_ _2\"></span>ebb<span class=\"_ _2\"></span>en op imp<span class=\"_ _2\"></span>airme<span class=\"_ _2\"></span>nt test en dus o<span class=\"_ _2\"></span>ok op de res<span class=\"_ _2\"></span>ultaten. D<span class=\"_ _2\"></span>e evaluatie van de groe<span class=\"_ _2\"></span>p omvat de bel<span class=\"_ _2\"></span>angrijke aannam<span class=\"_ _2\"></span>es me<span class=\"_ _2\"></span>t betrekk<span class=\"_ _2\"></span>ing tot gevoeli<span class=\"_ _2\"></span>gheid in de kasstro<span class=\"_ _2\"></span>omvoorsp<span class=\"_ _2\"></span>ellin<span class=\"_ _2\"></span>gen. V<span class=\"_ _1a\"></span>erdere d<span class=\"_ _2\"></span>etails zijn terug te vind<span class=\"_ _2\"></span>en in T<span class=\"_ _0\"></span>oelichtin<span class=\"_ _2\"></span>g 5.Ink<span class=\"_ _0\"></span>omstenb<span class=\"_ _2\"></span>elastingenDe gro<span class=\"_ _2\"></span>ep is actief in di<span class=\"_ _2\"></span>verse fis<span class=\"_ _2\"></span>cale rec<span class=\"_ _2\"></span>htsgeb<span class=\"_ _2\"></span>iede<span class=\"_ _2\"></span>n en mo<span class=\"_ _2\"></span>et daarom b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingpos<span class=\"_ _2\"></span>ities b<span class=\"_ _2\"></span>epal<span class=\"_ _2\"></span>en ond<span class=\"_ _2\"></span>er de resp<span class=\"_ _2\"></span>ectieve lokal<span class=\"_ _2\"></span>e bel<span class=\"_ _2\"></span>astingwet<span class=\"_ _2\"></span>ten en s<span class=\"_ _2\"></span>tandp<span class=\"_ _2\"></span>unten van bel<span class=\"_ _2\"></span>astinga<span class=\"_ _2\"></span>utoriteiten di<span class=\"_ _2\"></span>e compl<span class=\"_ _2\"></span>ex en onde<span class=\"_ _2\"></span>rhevi<span class=\"_ _2\"></span>g kunnen zijn aan vers<span class=\"_ _2\"></span>chille<span class=\"_ _2\"></span>nde interp<span class=\"_ _2\"></span>retaties van b<span class=\"_ _2\"></span>elastin<span class=\"_ _2\"></span>gbetal<span class=\"_ _2\"></span>ers en lokal<span class=\"_ _2\"></span>e bel<span class=\"_ _2\"></span>astingau<span class=\"_ _2\"></span>toriteiten. D<span class=\"_ _2\"></span>e groep m<span class=\"_ _2\"></span>aak<span class=\"_ _2\"></span>t ce<span class=\"_ _2\"></span>ntraal kosten die toegewezen worde<span class=\"_ _2\"></span>n aan do<span class=\"_ _2\"></span>chteronde<span class=\"_ _2\"></span>rnemin<span class=\"_ _2\"></span>gen in versch<span class=\"_ _2\"></span>illend<span class=\"_ _2\"></span>e rechtsg<span class=\"_ _2\"></span>ebie<span class=\"_ _2\"></span>den en d<span class=\"_ _2\"></span>ie de groe<span class=\"_ _2\"></span>p bloots<span class=\"_ _2\"></span>tellen aan inhe<span class=\"_ _2\"></span>rente bela<span class=\"_ _2\"></span>stingris<span class=\"_ _2\"></span>ico\u2019<span class=\"_ _0\"></span>s, zoals het g<span class=\"_ _2\"></span>eval is voor alle on<span class=\"_ _2\"></span>dern<span class=\"_ _2\"></span>eming<span class=\"_ _2\"></span>en die in ee<span class=\"_ _2\"></span>n internation<span class=\"_ _2\"></span>ale con<span class=\"_ _2\"></span>text actief zijn. O<span class=\"_ _2\"></span>p basis van d<span class=\"_ _2\"></span>eze belastin<span class=\"_ _2\"></span>grisico\u2019<span class=\"_ _0\"></span>s h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t h<span class=\"_ _2\"></span>et mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt een g<span class=\"_ _2\"></span>edetail<span class=\"_ _2\"></span>leerd<span class=\"_ _2\"></span>e beo<span class=\"_ _2\"></span>ordel<span class=\"_ _2\"></span>ing uitg<span class=\"_ _2\"></span>evoerd voor onzekere bel<span class=\"_ _2\"></span>astingp<span class=\"_ _2\"></span>ositi<span class=\"_ _2\"></span>es, wat he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t gere<span class=\"_ _2\"></span>sulteerd in voor deze onzekerhe<span class=\"_ _2\"></span>den op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men voo<span class=\"_ _2\"></span>rzie<span class=\"_ _2\"></span>ninge<span class=\"_ _2\"></span>n, in overeens<span class=\"_ _2\"></span>temming met I<span class=\"_ _2\"></span>FRIC 23. IFRIC 23 \u2018Onzekerheid over fis<span class=\"_ _2\"></span>cale b<span class=\"_ _2\"></span>ehan<span class=\"_ _2\"></span>deling<span class=\"_ _2\"></span>en van inkomsten\u2019 (van kracht sind<span class=\"_ _2\"></span>s 1 januari 2019)<span class=\"_ _0\"></span>. Deze interpretatie ve<span class=\"_ _2\"></span>rduidel<span class=\"_ _2\"></span>ijk<span class=\"_ _2\"></span>t de b<span class=\"_ _2\"></span>oekh<span class=\"_ _2\"></span>oudkun<span class=\"_ _2\"></span>dige ver<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>rking voor onzekerhe<span class=\"_ _2\"></span>den inza<span class=\"_ _2\"></span>ke ink<span class=\"_ _0\"></span>oms<span class=\"_ _2\"></span>tenbel<span class=\"_ _2\"></span>astinge<span class=\"_ _2\"></span>n. De interpretatie m<span class=\"_ _2\"></span>oet word<span class=\"_ _2\"></span>en toeg<span class=\"_ _2\"></span>epast o<span class=\"_ _2\"></span>p de be<span class=\"_ _2\"></span>palin<span class=\"_ _2\"></span>g van de be<span class=\"_ _2\"></span>lastba<span class=\"_ _2\"></span>re winst (het b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tbare verlie<span class=\"_ _2\"></span>s)<span class=\"_ _0\"></span>, b<span class=\"_ _2\"></span>elastb<span class=\"_ _2\"></span>are basis, ni<span class=\"_ _2\"></span>et<span class=\"_ _0\"></span>- g<span class=\"_ _2\"></span>ecom<span class=\"_ _2\"></span>pens<span class=\"_ _2\"></span>eerde fi<span class=\"_ _2\"></span>scale ve<span class=\"_ _2\"></span>rliezen, onge<span class=\"_ _2\"></span>bruik<span class=\"_ _6\"></span>te bel<span class=\"_ _2\"></span>astingk<span class=\"_ _2\"></span>redieten en b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingvoe<span class=\"_ _2\"></span>ten, wanneer e<span class=\"_ _2\"></span>r onzekerheid b<span class=\"_ _2\"></span>esta<span class=\"_ _2\"></span>at over het fei<span class=\"_ _2\"></span>t of de bel<span class=\"_ _2\"></span>asting opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en doo<span class=\"_ _2\"></span>r een G<span class=\"_ _2\"></span>roep aanvaard za<span class=\"_ _2\"></span>l worden do<span class=\"_ _2\"></span>or de be<span class=\"_ _2\"></span>lasting<span class=\"_ _2\"></span>autori<span class=\"_ _2\"></span>teit. Ze wordt toeg<span class=\"_ _2\"></span>epast o<span class=\"_ _2\"></span>p zowel versch<span class=\"_ _2\"></span>uldigd<span class=\"_ _2\"></span>e als uitg<span class=\"_ _2\"></span>esteld<span class=\"_ _2\"></span>e bel<span class=\"_ _2\"></span>astinge<span class=\"_ _2\"></span>n wannee<span class=\"_ _2\"></span>r er onzekerheid b<span class=\"_ _2\"></span>estaa<span class=\"_ _2\"></span>t over de belastin<span class=\"_ _2\"></span>gposi<span class=\"_ _2\"></span>tie van een Groe<span class=\"_ _2\"></span>p. De gro<span class=\"_ _2\"></span>ep heef<span class=\"_ _6\"></span>t een g<span class=\"_ _2\"></span>edetai<span class=\"_ _2\"></span>lleerd<span class=\"_ _2\"></span>e inscha<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ting gem<span class=\"_ _2\"></span>aak<span class=\"_ _2\"></span>t van alle b<span class=\"_ _2\"></span>elastin<span class=\"_ _2\"></span>gonzekerhed<span class=\"_ _2\"></span>en binn<span class=\"_ _2\"></span>en de groe<span class=\"_ _2\"></span>p die de vol<span class=\"_ _2\"></span>gend<span class=\"_ _2\"></span>e implic<span class=\"_ _2\"></span>aties he<span class=\"_ _2\"></span>bbe<span class=\"_ _2\"></span>n voor de b<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>houd<span class=\"_ _2\"></span>kundig<span class=\"_ _2\"></span>e princ<span class=\"_ _2\"></span>ipes: a. <span class=\"_ _0\"></span>De gro<span class=\"_ _2\"></span>ep hee<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>t be<span class=\"_ _2\"></span>slist of ha<span class=\"_ _2\"></span>ar onzekere bel<span class=\"_ _2\"></span>astingp<span class=\"_ _2\"></span>ositie<span class=\"_ _2\"></span>s indiv<span class=\"_ _2\"></span>idue<span class=\"_ _2\"></span>el of gezame<span class=\"_ _2\"></span>nlijk in aanme<span class=\"_ _2\"></span>rkin<span class=\"_ _2\"></span>g moeten word<span class=\"_ _2\"></span>en gen<span class=\"_ _2\"></span>omen, g<span class=\"_ _2\"></span>ebase<span class=\"_ _2\"></span>erd op welke benad<span class=\"_ _2\"></span>ering d<span class=\"_ _2\"></span>e bes<span class=\"_ _2\"></span>te voorsp<span class=\"_ _2\"></span>elling<span class=\"_ _2\"></span>en versc<span class=\"_ _2\"></span>haf<span class=\"_ _2\"></span>te van het op<span class=\"_ _2\"></span>losse<span class=\"_ _2\"></span>n van de onzekerhed<span class=\"_ _2\"></span>en met d<span class=\"_ _2\"></span>e belastingautoriteit; b. <span class=\"_ _24\"></span><span class=\"ls0 ws0\">De gro<span class=\"_ _2\"></span>ep is er<span class=\"_ _2\"></span>van ui<span class=\"_ _2\"></span>tgeg<span class=\"_ _2\"></span>aan dat de b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingau<span class=\"_ _2\"></span>toriteit </span>de po<span class=\"_ _2\"></span>sitie zal o<span class=\"_ _2\"></span>nder<span class=\"_ _2\"></span>zoeken (indi<span class=\"_ _2\"></span>en ze gema<span class=\"_ _2\"></span>chtigd is dit te doe<span class=\"_ _2\"></span>n) en volledig<span class=\"_ _2\"></span>e k<span class=\"_ _1a\"></span>ennis za<span class=\"_ _2\"></span>l hebb<span class=\"_ _2\"></span>en van alle relevante informatie; c. <span class=\"_ _0\"></span><span class=\"ls0 ws0\">De gro<span class=\"_ _2\"></span>ep heef<span class=\"_ _6\"></span>t geval pe<span class=\"_ _2\"></span>r geval bes<span class=\"_ _2\"></span>list om ee<span class=\"_ _2\"></span>n </span>onzekere belas<span class=\"_ _2\"></span>tingpo<span class=\"_ _2\"></span>sitie (groep van onzekere bel<span class=\"_ _2\"></span>astingp<span class=\"_ _2\"></span>ositie<span class=\"_ _2\"></span>s) op t<span class=\"_ _1a\"></span>e nem<span class=\"_ _2\"></span>en geb<span class=\"_ _2\"></span>ruik makend van of<span class=\"_ _2\"></span>wel het m<span class=\"_ _2\"></span>ees<span class=\"_ _2\"></span>t waarsch<span class=\"_ _2\"></span>ijnlijke bedra<span class=\"_ _2\"></span>g of de ver<span class=\"_ _2\"></span>wachte waarde afh<span class=\"_ _2\"></span>ankelijk van wat geda<span class=\"_ _2\"></span>cht word<span class=\"_ _2\"></span>t een b<span class=\"_ _2\"></span>etere voorsp<span class=\"_ _2\"></span>ellin<span class=\"_ _2\"></span>g op te leveren voor h<span class=\"_ _2\"></span>et oplo<span class=\"_ _2\"></span>ssen van elke (<span class=\"_ _0\"></span>gro<span class=\"_ _2\"></span>ep van) onzek<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>re belas<span class=\"_ _2\"></span>tingp<span class=\"_ _2\"></span>ositie(s<span class=\"_ _0\"></span>) o<span class=\"_ _2\"></span>m de waarsc<span class=\"_ _2\"></span>hijnlijkh<span class=\"_ _2\"></span>eid van ee<span class=\"_ _2\"></span>n aanpas<span class=\"_ _2\"></span>sing ui<span class=\"_ _2\"></span>tgevoerd na onde<span class=\"_ _2\"></span>rzoe<span class=\"_ _2\"></span>k te weerspi<span class=\"_ _2\"></span>egel<span class=\"_ _2\"></span>en. De totale IFRI<span class=\"_ _2\"></span>C 23-vo<span class=\"_ _2\"></span>orzi<span class=\"_ _2\"></span>ening voo<span class=\"_ _2\"></span>r de voor<span class=\"_ _6\"></span>tgezette be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten be<span class=\"_ _2\"></span>draag<span class=\"_ _2\"></span>t \u20ac 4,0 miljoe<span class=\"_ _2\"></span>n voor 2022 in vergelij<span class=\"_ _2\"></span>king me<span class=\"_ _2\"></span>t \u20ac 2,<span class=\"_ _0\"></span>7 m<span class=\"_ _2\"></span>iljoe<span class=\"_ _2\"></span>n vorig jaar<span class=\"_ _0\"></span>. De gro<span class=\"_ _2\"></span>ep heef<span class=\"_ _6\"></span>t bel<span class=\"_ _2\"></span>astingk<span class=\"_ _2\"></span>redieten me<span class=\"_ _2\"></span>t betrek<span class=\"_ _2\"></span>king tot overgedrage<span class=\"_ _2\"></span>n verliezen en DB<span class=\"_ _2\"></span>I (<span class=\"_ _1a\"></span>defini<span class=\"_ _2\"></span>tief bel<span class=\"_ _2\"></span>aste inkomsten, vrijstellingsregelin<span class=\"_ _2\"></span>g voor divid<span class=\"_ _2\"></span>enduitkeringen door k<span class=\"_ _2\"></span>wali<span class=\"_ _2\"></span>fice<span class=\"_ _2\"></span>rende EU<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>doc<span class=\"_ _2\"></span>hteronder<span class=\"_ _2\"></span>neming<span class=\"_ _2\"></span>en aan k<span class=\"_ _2\"></span>walific<span class=\"_ _2\"></span>erende EU<span class=\"_ _2\"></span>-m<span class=\"_ _2\"></span>oe<span class=\"_ _2\"></span>derma<span class=\"_ _2\"></span>atschap<span class=\"_ _2\"></span>pijen o<span class=\"_ _2\"></span>m dubb<span class=\"_ _2\"></span>ele bel<span class=\"_ _2\"></span>astingh<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>fing o<span class=\"_ _2\"></span>p divid<span class=\"_ _2\"></span>endinkomsten te vermij<span class=\"_ _2\"></span>den)<span class=\"_ _0\"></span>. D<span class=\"_ _2\"></span>eze bel<span class=\"_ _2\"></span>astingk<span class=\"_ _2\"></span>redieten kunne<span class=\"_ _2\"></span>n gebrui<span class=\"_ _2\"></span>k<span class=\"_ _2\"></span>t worden om toekomstige bel<span class=\"_ _2\"></span>astbare wins<span class=\"_ _2\"></span>ten te compe<span class=\"_ _2\"></span>nseren. D<span class=\"_ _2\"></span>e waarde<span class=\"_ _2\"></span>ring van dit actief ha<span class=\"_ _2\"></span>ngt af van e<span class=\"_ _2\"></span>en aantal o<span class=\"_ _2\"></span>orde<span class=\"_ _2\"></span>elkundi<span class=\"_ _2\"></span>ge aann<span class=\"_ _2\"></span>ames met b<span class=\"_ _2\"></span>etrekkin<span class=\"_ _2\"></span>g tot de toekomstige b<span class=\"_ _2\"></span>elastb<span class=\"_ _2\"></span>are winsten van verschil<span class=\"_ _2\"></span>lend<span class=\"_ _2\"></span>e doch<span class=\"_ _2\"></span>terondern<span class=\"_ _2\"></span>eming<span class=\"_ _2\"></span>en van de groe<span class=\"_ _2\"></span>p in versch<span class=\"_ _2\"></span>illend<span class=\"_ _2\"></span>e rechtsg<span class=\"_ _2\"></span>ebie<span class=\"_ _2\"></span>den en van h<span class=\"_ _2\"></span>et resul<span class=\"_ _2\"></span>taat van fiscal<span class=\"_ _2\"></span>e plannin<span class=\"_ _2\"></span>gsstrategi<span class=\"_ _2\"></span>e\u00ebn. D<span class=\"_ _2\"></span>eze schat<span class=\"_ _2\"></span>tinge<span class=\"_ _2\"></span>n zijn voor<span class=\"_ _2\"></span>zichtig g<span class=\"_ _2\"></span>emaak<span class=\"_ _6\"></span>t, rekening houd<span class=\"_ _2\"></span>end m<span class=\"_ _2\"></span>et de huidi<span class=\"_ _2\"></span>ge kennis en met re<span class=\"_ _2\"></span>delijke lange<span class=\"_ _2\"></span>termijnvoorsp<span class=\"_ _2\"></span>elling<span class=\"_ _2\"></span>en. Indie<span class=\"_ _2\"></span>n de omst<span class=\"_ _2\"></span>andigh<span class=\"_ _2\"></span>ede<span class=\"_ _2\"></span>n wijzigen e<span class=\"_ _2\"></span>n het uitein<span class=\"_ _2\"></span>delijke fiscal<span class=\"_ _2\"></span>e result<span class=\"_ _2\"></span>aat versc<span class=\"_ _2\"></span>hillen<span class=\"_ _2\"></span>d zou zijn van de be<span class=\"_ _2\"></span>dragen die aanvankelijk waren op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men, zulle<span class=\"_ _2\"></span>n derg<span class=\"_ _2\"></span>elijke versch<span class=\"_ _2\"></span>illen ee<span class=\"_ _2\"></span>n impac<span class=\"_ _2\"></span>t hebb<span class=\"_ _2\"></span>en op d<span class=\"_ _2\"></span>e inkomstenbel<span class=\"_ _2\"></span>asting en voor<span class=\"_ _2\"></span>zieni<span class=\"_ _2\"></span>ngen voo<span class=\"_ _2\"></span>r uitge<span class=\"_ _2\"></span>stelde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingen i<span class=\"_ _2\"></span>n de pe<span class=\"_ _2\"></span>riode waarin die vas<span class=\"_ _2\"></span>tstelling word<span class=\"_ _2\"></span>t ged<span class=\"_ _2\"></span>aan.Handelsv<span class=\"_ _0\"></span>orderingenBij de toep<span class=\"_ _2\"></span>assing van IFRS 9 ma<span class=\"_ _2\"></span>ak<span class=\"_ _2\"></span>t de groe<span class=\"_ _2\"></span>p bel<span class=\"_ _2\"></span>angrijke schat<span class=\"_ _2\"></span>tin<span class=\"_ _2\"></span>gen voo<span class=\"_ _2\"></span>r het b<span class=\"_ _2\"></span>epale<span class=\"_ _2\"></span>n van de realise<span class=\"_ _2\"></span>erba<span class=\"_ _2\"></span>re waarde met b<span class=\"_ _2\"></span>etrekkin<span class=\"_ _2\"></span>g tot handelsvord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en. De g<span class=\"_ _2\"></span>roep pas<span class=\"_ _2\"></span>t de vereenvoudi<span class=\"_ _2\"></span>gde b<span class=\"_ _2\"></span>enad<span class=\"_ _2\"></span>ering van I<span class=\"_ _2\"></span>FRS 9 t<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>e bij de wa<span class=\"_ _2\"></span>arderin<span class=\"_ _2\"></span>g van ver<span class=\"_ _2\"></span>wachte kred<span class=\"_ _2\"></span>iet<span class=\"_ _2\"></span>verliezen op bas<span class=\"_ _2\"></span>is van de ver<span class=\"_ _2\"></span>wachte kredi<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>verliezen over de volle<span class=\"_ _2\"></span>dige l<span class=\"_ _2\"></span>evensduur van alle handelsv<span class=\"_ _0\"></span>orderingen.Om de ver<span class=\"_ _2\"></span>wa<span class=\"_ _2\"></span>chte kredie<span class=\"_ _2\"></span>tver<span class=\"_ _2\"></span>liezen over de volled<span class=\"_ _2\"></span>ige levens<span class=\"_ _2\"></span>duur te meten, heef<span class=\"_ _6\"></span>t de groe<span class=\"_ _2\"></span>p een voor<span class=\"_ _2\"></span>zienin<span class=\"_ _2\"></span>genmatr<span class=\"_ _2\"></span>ix opg<span class=\"_ _2\"></span>esteld. D<span class=\"_ _2\"></span>e groe<span class=\"_ _2\"></span>p heef<span class=\"_ _6\"></span>t de volge<span class=\"_ _2\"></span>nde para<span class=\"_ _2\"></span>meters op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men: kans op wanb<span class=\"_ _2\"></span>etalin<span class=\"_ _2\"></span>g en blo<span class=\"_ _2\"></span>otstelling b<span class=\"_ _2\"></span>ij wanbeta<span class=\"_ _2\"></span>ling (inc<span class=\"_ _2\"></span>lusief de ver<span class=\"_ _2\"></span>wa<span class=\"_ _2\"></span>chte terugb<span class=\"_ _2\"></span>etaling van de k<span class=\"_ _2\"></span>redie<span class=\"_ _2\"></span>tver<span class=\"_ _2\"></span>zekering)<span class=\"_ _1a\"></span>. Om deze param<span class=\"_ _2\"></span>eters te benad<span class=\"_ _2\"></span>eren werd<span class=\"_ _2\"></span>en de han<span class=\"_ _2\"></span>delsvorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n inge<span class=\"_ _2\"></span>dee<span class=\"_ _2\"></span>ld op bas<span class=\"_ _2\"></span>is van geme<span class=\"_ _2\"></span>ensch<span class=\"_ _2\"></span>appe<span class=\"_ _2\"></span>lijke k<span class=\"_ _0\"></span>en<span class=\"_ _2\"></span>merken (voornam<span class=\"_ _2\"></span>elijk ge<span class=\"_ _2\"></span>ografis<span class=\"_ _2\"></span>che regi<span class=\"_ _2\"></span>o, typ<span class=\"_ _2\"></span>e kla<span class=\"_ _2\"></span>nt en de achters<span class=\"_ _2\"></span>tallige d<span class=\"_ _2\"></span>agen). De voor<span class=\"_ _2\"></span>ziening<span class=\"_ _2\"></span>enmatrix is geba<span class=\"_ _2\"></span>seerd o<span class=\"_ _2\"></span>p de ver<span class=\"_ _2\"></span>wachte wanb<span class=\"_ _2\"></span>etaling<span class=\"_ _2\"></span>sperc<span class=\"_ _2\"></span>entag<span class=\"_ _2\"></span>es zoals gep<span class=\"_ _2\"></span>ublice<span class=\"_ _2\"></span>erd do<span class=\"_ _2\"></span>or Moo<span class=\"_ _2\"></span>dy<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span>s, aan<span class=\"_ _2\"></span>gepa<span class=\"_ _2\"></span>st met sc<span class=\"_ _2\"></span>alaire factoren om ver<span class=\"_ _2\"></span>schille<span class=\"_ _2\"></span>n te weerspie<span class=\"_ _2\"></span>gel<span class=\"_ _2\"></span>en in de vis<span class=\"_ _2\"></span>ie van de groep o<span class=\"_ _2\"></span>p de huid<span class=\"_ _2\"></span>ige en ver<span class=\"_ _2\"></span>wac<span class=\"_ _2\"></span>hte econo<span class=\"_ _2\"></span>misch<span class=\"_ _2\"></span>e omsta<span class=\"_ _2\"></span>ndigh<span class=\"_ _2\"></span>eden e<span class=\"_ _2\"></span>n historisch<span class=\"_ _2\"></span>e omsta<span class=\"_ _2\"></span>ndigh<span class=\"_ _2\"></span>eden<span class=\"_ _2\"></span>. Naast deze algem<span class=\"_ _2\"></span>ene aan<span class=\"_ _2\"></span>pak ne<span class=\"_ _2\"></span>emt de gro<span class=\"_ _2\"></span>ep ook g<span class=\"_ _2\"></span>eval per geval indiv<span class=\"_ _2\"></span>idue<span class=\"_ _2\"></span>el beh<span class=\"_ _2\"></span>eerd<span class=\"_ _2\"></span>e bloo<span class=\"_ _2\"></span>tstellinge<span class=\"_ _2\"></span>n op, wanneer d<span class=\"_ _2\"></span>eze niet door h<span class=\"_ _2\"></span>et ECL<span class=\"_ _24\"></span>-<span class=\"_ _2\"></span>mode<span class=\"_ _2\"></span>l worden g<span class=\"_ _2\"></span>ede<span class=\"_ _2\"></span>k<span class=\"_ _2\"></span>t.Klantenk<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>rting<span class=\"_ _2\"></span>enDe gro<span class=\"_ _2\"></span>ep moe<span class=\"_ _2\"></span>t ook ee<span class=\"_ _2\"></span>n aantal s<span class=\"_ _2\"></span>chat<span class=\"_ _2\"></span>ting<span class=\"_ _2\"></span>en maken bij het bep<span class=\"_ _2\"></span>alen van overl<span class=\"_ _2\"></span>ope<span class=\"_ _2\"></span>nde po<span class=\"_ _2\"></span>sten voor kl<span class=\"_ _2\"></span>antenkor<span class=\"_ _2\"></span>tingen zoals voorge<span class=\"_ _2\"></span>steld in de b<span class=\"_ _2\"></span>alans on<span class=\"_ _2\"></span>der \u2018Over<span class=\"_ _2\"></span>ige sc<span class=\"_ _2\"></span>hulden\u2019<span class=\"_ _0\"></span>. Bij haar rami<span class=\"_ _2\"></span>ngen van de ve<span class=\"_ _2\"></span>rschul<span class=\"_ _2\"></span>digde kor<span class=\"_ _2\"></span>tin<span class=\"_ _2\"></span>gen ge<span class=\"_ _2\"></span>bruik<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>e groep all<span class=\"_ _2\"></span>e be<span class=\"_ _2\"></span>schikb<span class=\"_ _2\"></span>are informatie, waa<span class=\"_ _2\"></span>ronder h<span class=\"_ _2\"></span>istorisch<span class=\"_ _2\"></span>e en voorsp<span class=\"_ _2\"></span>elle<span class=\"_ _2\"></span>nde res<span class=\"_ _2\"></span>ultaten, rekening h<span class=\"_ _2\"></span>oude<span class=\"_ _2\"></span>nd met h<span class=\"_ _2\"></span>et t<span class=\"_ _2\"></span>ype klant, h<span class=\"_ _2\"></span>et t<span class=\"_ _2\"></span>ype tra<span class=\"_ _2\"></span>nsactie e<span class=\"_ _2\"></span>n de sp<span class=\"_ _2\"></span>ecifi<span class=\"_ _2\"></span>eke k<span class=\"_ _0\"></span>en<span class=\"_ _2\"></span>merken van elke transactie. Zie T<span class=\"_ _0\"></span>oelic<span class=\"_ _2\"></span>hting 1.21 \u2018Op<span class=\"_ _2\"></span>name en e<span class=\"_ _2\"></span>rkenning van opbre<span class=\"_ _2\"></span>ngsten\u2019<span class=\"_ _0\"></span>. T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 5. Goodwil<span class=\"_ _0\"></span>lDe go<span class=\"_ _2\"></span>odwil<span class=\"_ _2\"></span>l omvat onder an<span class=\"_ _2\"></span>dere de wa<span class=\"_ _2\"></span>arde van langl<span class=\"_ _2\"></span>ope<span class=\"_ _2\"></span>nde klantenre<span class=\"_ _2\"></span>laties, d<span class=\"_ _2\"></span>e mark<span class=\"_ _2\"></span>tp<span class=\"_ _2\"></span>ositie van de g<span class=\"_ _2\"></span>roep, mer<span class=\"_ _2\"></span>k en repu<span class=\"_ _2\"></span>tatie, also<span class=\"_ _2\"></span>ok de waarde van h<span class=\"_ _2\"></span>et per<span class=\"_ _2\"></span>sone<span class=\"_ _2\"></span>elsb<span class=\"_ _2\"></span>esta<span class=\"_ _2\"></span>nd van de groe<span class=\"_ _2\"></span>p.De imp<span class=\"_ _2\"></span>airmen<span class=\"_ _2\"></span>t test op go<span class=\"_ _2\"></span>odwill wo<span class=\"_ _2\"></span>rdt ui<span class=\"_ _2\"></span>tgevoerd op het nive<span class=\"_ _2\"></span>au van de kasstroo<span class=\"_ _2\"></span>m-<span class=\"_ _6\"></span>gene<span class=\"_ _2\"></span>rerende e<span class=\"_ _2\"></span>enhe<span class=\"_ _2\"></span>id of een gro<span class=\"_ _2\"></span>ep van kasstroo<span class=\"_ _2\"></span>m-<span class=\"_ _6\"></span>gene<span class=\"_ _2\"></span>rerende e<span class=\"_ _2\"></span>enhe<span class=\"_ _2\"></span>den, da<span class=\"_ _2\"></span>t het laa<span class=\"_ _2\"></span>gste niveau is waa<span class=\"_ _2\"></span>rop goo<span class=\"_ _2\"></span>dwill word<span class=\"_ _2\"></span>t opg<span class=\"_ _2\"></span>evolgd voor intern<span class=\"_ _2\"></span>e manag<span class=\"_ _2\"></span>emen<span class=\"_ _2\"></span>tdoelei<span class=\"_ _2\"></span>nden. O<span class=\"_ _2\"></span>nze kasstroom<span class=\"_ _2\"></span>-gene<span class=\"_ _2\"></span>rerend<span class=\"_ _2\"></span>e eenh<span class=\"_ _2\"></span>eden zij<span class=\"_ _2\"></span>n in lijn met onze se<span class=\"_ _2\"></span>gmen<span class=\"_ _2\"></span>ten. Na de des<span class=\"_ _2\"></span>investering zijn e<span class=\"_ _2\"></span>r 2 geo<span class=\"_ _2\"></span>grafische s<span class=\"_ _2\"></span>egme<span class=\"_ _2\"></span>nten, Europa en de VS. In de VS is er \u00e9\u00e9n kass<span class=\"_ _2\"></span>troomg<span class=\"_ _2\"></span>enerere<span class=\"_ _2\"></span>nde e<span class=\"_ _2\"></span>enhei<span class=\"_ _2\"></span>d. Ook in Europa m<span class=\"_ _2\"></span>oeten alle a<span class=\"_ _2\"></span>ctiva worden g<span class=\"_ _2\"></span>egroe<span class=\"_ _2\"></span>pee<span class=\"_ _2\"></span>rd om de kl<span class=\"_ _2\"></span>einste groep a<span class=\"_ _2\"></span>ctiva te identifi<span class=\"_ _2\"></span>ceren di<span class=\"_ _2\"></span>e een ins<span class=\"_ _2\"></span>troom van kasmidd<span class=\"_ _2\"></span>elen g<span class=\"_ _2\"></span>enere<span class=\"_ _2\"></span>ren welke onafhankelijk is van de instroo<span class=\"_ _2\"></span>m van kasmidd<span class=\"_ _2\"></span>elen van an<span class=\"_ _2\"></span>dere acti<span class=\"_ _2\"></span>va, aangezien de t<span class=\"_ _2\"></span>wee pro<span class=\"_ _2\"></span>ductiefab<span class=\"_ _2\"></span>rieken op<span class=\"_ _2\"></span>eratione<span class=\"_ _2\"></span>el volle<span class=\"_ _2\"></span>dig met elkaar verb<span class=\"_ _2\"></span>ond<span class=\"_ _2\"></span>en zijn om tege<span class=\"_ _2\"></span>ls en kame<span class=\"_ _2\"></span>rbree<span class=\"_ _2\"></span>d tapij<span class=\"_ _2\"></span>t te produc<span class=\"_ _2\"></span>eren voor zowel pa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ticulie<span class=\"_ _2\"></span>re als comm<span class=\"_ _2\"></span>erci\u00ebl<span class=\"_ _2\"></span>e be<span class=\"_ _2\"></span>drijven. Be<span class=\"_ _2\"></span>slissin<span class=\"_ _2\"></span>gen over de toewi<span class=\"_ _2\"></span>jzing van midd<span class=\"_ _2\"></span>elen en kapi<span class=\"_ _2\"></span>taalui<span class=\"_ _2\"></span>tgaven aan be<span class=\"_ _2\"></span>ide Europes<span class=\"_ _2\"></span>e central<span class=\"_ _2\"></span>es worde<span class=\"_ _2\"></span>n geno<span class=\"_ _2\"></span>men voo<span class=\"_ _2\"></span>r het be<span class=\"_ _2\"></span>drij<span class=\"_ _2\"></span>f als geh<span class=\"_ _2\"></span>eel. He<span class=\"_ _2\"></span>t Eur<span class=\"_ _1a\"></span>ope<span class=\"_ _2\"></span>se mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>ntniveau is voll<span class=\"_ _2\"></span>edig ge<span class=\"_ _2\"></span>cen<span class=\"_ _2\"></span>traliseerd e<span class=\"_ _2\"></span>n omvat de volg<span class=\"_ _2\"></span>ende h<span class=\"_ _2\"></span>oofdf<span class=\"_ _2\"></span>uncties: pro<span class=\"_ _2\"></span>ductie, inkoop, HR<span class=\"_ _2\"></span>, produ<span class=\"_ _2\"></span>ctontw<span class=\"_ _2\"></span>ikkeling, toelever<span class=\"_ _2\"></span>ingsketen en financ<span class=\"_ _2\"></span>i\u00ebn. Er is \u00e9\u00e9n sl<span class=\"_ _2\"></span>eutelma<span class=\"_ _2\"></span>nager ve<span class=\"_ _2\"></span>rant<span class=\"_ _2\"></span>woorde<span class=\"_ _2\"></span>lijk voor b<span class=\"_ _2\"></span>eide fab<span class=\"_ _2\"></span>rieken in Europa en het is on<span class=\"_ _2\"></span>mog<span class=\"_ _2\"></span>elijk om ac<span class=\"_ _2\"></span>tiva te splitse<span class=\"_ _2\"></span>n om ze afzon<span class=\"_ _2\"></span>derlij<span class=\"_ _2\"></span>k toe t<span class=\"_ _0\"></span>e wi<span class=\"_ _2\"></span>jzen aan de reside<span class=\"_ _2\"></span>nti\u00eble en c<span class=\"_ _2\"></span>ommerc<span class=\"_ _2\"></span>i\u00eble activ<span class=\"_ _2\"></span>iteiten omd<span class=\"_ _2\"></span>at ze volledi<span class=\"_ _2\"></span>g zijn opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>enT<span class=\"_ _24\"></span>e<span class=\"_ _2\"></span>n beh<span class=\"_ _2\"></span>oeve van de impair<span class=\"_ _2\"></span>ment tes<span class=\"_ _2\"></span>ting, word<span class=\"_ _2\"></span>t goo<span class=\"_ _2\"></span>dwill ver<span class=\"_ _2\"></span>wor<span class=\"_ _2\"></span>ven in e<span class=\"_ _2\"></span>en be<span class=\"_ _2\"></span>drijf<span class=\"_ _2\"></span>scom<span class=\"_ _2\"></span>binatie toeg<span class=\"_ _2\"></span>ewezen aan de kasstroo<span class=\"_ _2\"></span>m-<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>enere<span class=\"_ _2\"></span>rende e<span class=\"_ _2\"></span>enhe<span class=\"_ _2\"></span>den waar<span class=\"_ _6\"></span>van verwa<span class=\"_ _2\"></span>cht word<span class=\"_ _2\"></span>t dat ze het me<span class=\"_ _2\"></span>est vo<span class=\"_ _2\"></span>ordee<span class=\"_ _2\"></span>l halen ui<span class=\"_ _2\"></span>t de b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>fsco<span class=\"_ _2\"></span>mbinatie. Bijgevolg b<span class=\"_ _2\"></span>edra<span class=\"_ _2\"></span>agt d<span class=\"_ _2\"></span>e goo<span class=\"_ _2\"></span>dwill die voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>vlo<span class=\"_ _2\"></span>eit ui<span class=\"_ _2\"></span>t de overname van Ba<span class=\"_ _2\"></span>lta Fin<span class=\"_ _2\"></span>ance en n<span class=\"_ _2\"></span>a de afsc<span class=\"_ _2\"></span>hrijvi<span class=\"_ _2\"></span>ng van de goo<span class=\"_ _2\"></span>dwill op o<span class=\"_ _2\"></span>nze verk<span class=\"_ _1a\"></span>ochte Rugs<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteit (\u20ac 9<span class=\"_ _0\"></span>4,3 miljo<span class=\"_ _2\"></span>en) \u20ac 105,7 miljo<span class=\"_ _2\"></span>en en werd ze toeg<span class=\"_ _2\"></span>ewezen aan Eur<span class=\"_ _1a\"></span>opa (\u20ac 30,4 miljo<span class=\"_ _2\"></span>en)<span class=\"_ _0\"></span>, ter<span class=\"_ _2\"></span>wijl d<span class=\"_ _2\"></span>e goo<span class=\"_ _2\"></span>dwill die voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>vlo<span class=\"_ _2\"></span>eit ui<span class=\"_ _2\"></span>t de overnam<span class=\"_ _2\"></span>e van Bentley werd toe<span class=\"_ _2\"></span>gerekend aa<span class=\"_ _2\"></span>n de VS (\u20ac 7<span class=\"_ _0\"></span>5,3 mil<span class=\"_ _2\"></span>joen). De activi<span class=\"_ _2\"></span>teiten in Rugs zijn on<span class=\"_ _2\"></span>derde<span class=\"_ _2\"></span>el van de stopg<span class=\"_ _2\"></span>ezette be<span class=\"_ _2\"></span>drijf<span class=\"_ _2\"></span>sactiv<span class=\"_ _2\"></span>iteiten en we<span class=\"_ _2\"></span>rden apa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t getest in overeens<span class=\"_ _2\"></span>temming met I<span class=\"_ _2\"></span>FRS 5 in 2021. Zie T<span class=\"_ _24\"></span>o<span class=\"_ _2\"></span>elichtin<span class=\"_ _2\"></span>g 39 in het jaa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>versla<span class=\"_ _2\"></span>g van 2021 voor mee<span class=\"_ _2\"></span>r informatie. De impair<span class=\"_ _2\"></span>ment testing werd ui<span class=\"_ _2\"></span>tgevoerd op 31 decemb<span class=\"_ _2\"></span>er 2022. Geb<span class=\"_ _2\"></span>asee<span class=\"_ _2\"></span>rd op de verge<span class=\"_ _2\"></span>lijkin<span class=\"_ _2\"></span>g van de \u2018<span class=\"_ _0\"></span>g<span class=\"_ _2\"></span>ebr<span class=\"_ _2\"></span>uikswaarde\u2019 (afgeleid m.b.<span class=\"_ _0\"></span>v. de \u2018<span class=\"_ _0\"></span>disc<span class=\"_ _2\"></span>ounted cas<span class=\"_ _2\"></span>h \ufb02ow\u2019-<span class=\"_ _2\"></span>analyse) en de bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde (b<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>e van het aan<span class=\"_ _2\"></span>gewend<span class=\"_ _2\"></span>e kapita<span class=\"_ _2\"></span>al) per kas<span class=\"_ _2\"></span>stroom<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>enerere<span class=\"_ _2\"></span>nde ee<span class=\"_ _2\"></span>nheid o<span class=\"_ _2\"></span>p 31 dec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 2022, heef<span class=\"_ _6\"></span>t de groep ku<span class=\"_ _2\"></span>nnen aa<span class=\"_ _2\"></span>ntonen dat he<span class=\"_ _2\"></span>t invorderba<span class=\"_ _2\"></span>ar be<span class=\"_ _2\"></span>drag me<span class=\"_ _2\"></span>er be<span class=\"_ _2\"></span>draag<span class=\"_ _2\"></span>t dan de b<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>e en zodo<span class=\"_ _2\"></span>ende is d<span class=\"_ _2\"></span>e goo<span class=\"_ _2\"></span>dwill niet afg<span class=\"_ _2\"></span>ewaarde<span class=\"_ _2\"></span>erd voor de voor<span class=\"_ _6\"></span>tgezet<span class=\"_ _2\"></span>te bedrij<span class=\"_ _2\"></span>fsac<span class=\"_ _2\"></span>tivitei<span class=\"_ _2\"></span>ten. De be<span class=\"_ _2\"></span>rekeningen van de \u2018gebruikswaarde\u2019 ma<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>en geb<span class=\"_ _2\"></span>ruik van kasstroo<span class=\"_ _2\"></span>mvoorsp<span class=\"_ _2\"></span>elling<span class=\"_ _2\"></span>en geb<span class=\"_ _2\"></span>ruik<span class=\"_ _2\"></span>t (die EBITD<span class=\"_ _0\"></span>A<span class=\"_ _2\"></span>, bewe<span class=\"_ _2\"></span>ginge<span class=\"_ _2\"></span>n inzake werkkapi<span class=\"_ _2\"></span>taal, investeri<span class=\"_ _2\"></span>ngen e<span class=\"_ _2\"></span>n belas<span class=\"_ _2\"></span>tinge<span class=\"_ _2\"></span>n omvat<span class=\"_ _2\"></span>ten<span class=\"_ _0\"></span>) e<span class=\"_ _2\"></span>n zijn geba<span class=\"_ _2\"></span>seerd o<span class=\"_ _2\"></span>p financ<span class=\"_ _2\"></span>i\u00eble voo<span class=\"_ _2\"></span>rspe<span class=\"_ _2\"></span>llinge<span class=\"_ _2\"></span>n voor ee<span class=\"_ _2\"></span>n per<span class=\"_ _2\"></span>iode van v<span class=\"_ _2\"></span>ijf jaar<span class=\"_ _0\"></span>. Sc<span class=\"_ _2\"></span>hat<span class=\"_ _2\"></span>ting<span class=\"_ _2\"></span>en die verde<span class=\"_ _2\"></span>r gaan dan deze per<span class=\"_ _2\"></span>iode van v<span class=\"_ _2\"></span>ijf jaar wo<span class=\"_ _2\"></span>rden b<span class=\"_ _2\"></span>erekend met e<span class=\"_ _2\"></span>en groeip<span class=\"_ _2\"></span>erce<span class=\"_ _2\"></span>ntage da<span class=\"_ _2\"></span>t de lang<span class=\"_ _2\"></span>etermijngro<span class=\"_ _2\"></span>ei weer<span class=\"_ _2\"></span>spie<span class=\"_ _2\"></span>gelt die van toepas<span class=\"_ _2\"></span>sing is op d<span class=\"_ _2\"></span>e kasstroom<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>enere<span class=\"_ _2\"></span>rende eenh<span class=\"_ _2\"></span>eid, in lijn m<span class=\"_ _2\"></span>et wat het ma<span class=\"_ _2\"></span>nage<span class=\"_ _2\"></span>ment de<span class=\"_ _2\"></span>nk<span class=\"_ _2\"></span>t over de lang<span class=\"_ _2\"></span>etermijnwinst over d<span class=\"_ _2\"></span>e hele cyclu<span class=\"_ _2\"></span>s. Belan<span class=\"_ _2\"></span>grijke aanname<span class=\"_ _2\"></span>s waarop het m<span class=\"_ _2\"></span>anag<span class=\"_ _2\"></span>ement zi<span class=\"_ _2\"></span>ch heef<span class=\"_ _6\"></span>t geba<span class=\"_ _2\"></span>seerd o<span class=\"_ _2\"></span>m de \u2018gebruikswaarde\u2019 te bep<span class=\"_ _2\"></span>alen o<span class=\"_ _2\"></span>mvatten groeip<span class=\"_ _2\"></span>erce<span class=\"_ _2\"></span>ntage<span class=\"_ _2\"></span>s van 1% voor Europa en 2% voor d<span class=\"_ _2\"></span>e VS (2<span class=\"_ _1a\"></span>021: respe<span class=\"_ _2\"></span>ctievelijk 1% 1%<span class=\"_ _0\"></span>) e<span class=\"_ _2\"></span>n een dis<span class=\"_ _2\"></span>conterin<span class=\"_ _2\"></span>gsvoet na bel<span class=\"_ _2\"></span>asting van 10,0% (2021: 8,2%<span class=\"_ _0\"></span>). De \u2018gebruikswaard<span class=\"_ _2\"></span>e\u2019 is voornam<span class=\"_ _2\"></span>elijk ge<span class=\"_ _2\"></span>base<span class=\"_ _2\"></span>erd op de eindwaa<span class=\"_ _2\"></span>rde die bijzond<span class=\"_ _2\"></span>er gevoel<span class=\"_ _2\"></span>ig is voor wijzig<span class=\"_ _2\"></span>ingen in de verond<span class=\"_ _2\"></span>erstellin<span class=\"_ _2\"></span>g over het groe<span class=\"_ _2\"></span>iperc<span class=\"_ _2\"></span>entag<span class=\"_ _2\"></span>e en de disco<span class=\"_ _2\"></span>nteringsvoe<span class=\"_ _2\"></span>t. Disco<span class=\"_ _2\"></span>nteringsvoeten zijn g<span class=\"_ _2\"></span>ebase<span class=\"_ _2\"></span>erd op de gewo<span class=\"_ _2\"></span>gen g<span class=\"_ _2\"></span>emidd<span class=\"_ _2\"></span>elde kost van he<span class=\"_ _2\"></span>t kapita<span class=\"_ _2\"></span>al. Deze gewog<span class=\"_ _2\"></span>en gemi<span class=\"_ _2\"></span>ddel<span class=\"_ _2\"></span>de kost van het kapi<span class=\"_ _2\"></span>taal word<span class=\"_ _2\"></span>t vergel<span class=\"_ _2\"></span>eken met verg<span class=\"_ _2\"></span>elijkb<span class=\"_ _2\"></span>are conc<span class=\"_ _2\"></span>urrenten. Bij de g<span class=\"_ _2\"></span>roeip<span class=\"_ _2\"></span>ercent<span class=\"_ _2\"></span>ages van de eind<span class=\"_ _2\"></span>waarde word<span class=\"_ _2\"></span>t rekening geh<span class=\"_ _2\"></span>oude<span class=\"_ _2\"></span>n met ex<span class=\"_ _2\"></span>terne macro<span class=\"_ _2\"></span>-<span class=\"_ _6\"></span>econ<span class=\"_ _2\"></span>omisch<span class=\"_ _2\"></span>e geg<span class=\"_ _2\"></span>evensbronn<span class=\"_ _2\"></span>en en indu<span class=\"_ _2\"></span>strie<span class=\"_ _2\"></span>-spe<span class=\"_ _2\"></span>cifie<span class=\"_ _2\"></span>ke t<span class=\"_ _0\"></span>en<span class=\"_ _2\"></span>dens<span class=\"_ _2\"></span>en. On<span class=\"_ _2\"></span>ders<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e tabel o<span class=\"_ _2\"></span>mvat de kasstroo<span class=\"_ _2\"></span>m-<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>enere<span class=\"_ _2\"></span>rende e<span class=\"_ _2\"></span>enhe<span class=\"_ _2\"></span>den waara<span class=\"_ _2\"></span>an goo<span class=\"_ _2\"></span>dwill werd toeg<span class=\"_ _2\"></span>ewezen en presen<span class=\"_ _2\"></span>teer<span class=\"_ _2\"></span>t de waa<span class=\"_ _2\"></span>rde die deze twe<span class=\"_ _2\"></span>e aannam<span class=\"_ _2\"></span>es onaf<span class=\"_ _2\"></span>hankelijk mo<span class=\"_ _2\"></span>eten ver<span class=\"_ _2\"></span>tegenwo<span class=\"_ _2\"></span>ordige<span class=\"_ _2\"></span>n om de \u2018<span class=\"_ _1a\"></span>gebr<span class=\"_ _2\"></span>uikswaarde\u2019 te verminde<span class=\"_ _2\"></span>ren tot de boe<span class=\"_ _2\"></span>k<span class=\"_ _2\"></span>waarde.Sensitiviteit<span class=\"_ _2\"></span>s-anal<span class=\"_ _2\"></span>yse per Minimaal Maxim<span class=\"_ _2\"></span>aal kas<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>oo<span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>-groeipercent<span class=\"_ _2\"></span>agegroeipercent<span class=\"_ _2\"></span>agegenererende eenheidE<span class=\"_ _0\"></span>uropa<span class=\"_ _18a\"> </span><span class=\"lsd wsd\">0,0%<span class=\"_ _18b\"> </span><span class=\"ls5b ws59\">1<span class=\"_ _2\"></span>0,7<span class=\"_ _2\"></span>%</span></span>VS<span class=\"_ _18c\"> </span><span class=\"lsb8 wsb7\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>4%)<span class=\"_ _18d\"> </span><span class=\"ls8a ws88\">1<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>,9<span class=\"_ _6\"></span>%</span></span>Bewegin<span class=\"_ _2\"></span>gen ten opzichte van vorig ja<span class=\"_ _2\"></span>ar voor de vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tgezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten he<span class=\"_ _2\"></span>bbe<span class=\"_ _2\"></span>n uitslui<span class=\"_ _2\"></span>tend betre<span class=\"_ _2\"></span>kking o<span class=\"_ _2\"></span>p wisselk<span class=\"_ _0\"></span>oerswijzig<span class=\"_ _0\"></span>ingen.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-2-4": {
   "value": "Deze gec<span class=\"_ _2\"></span>onsoli<span class=\"_ _2\"></span>deerd<span class=\"_ _2\"></span>e jaarrekening van Be<span class=\"_ _2\"></span>lysse G<span class=\"_ _2\"></span>roup NV (\u2018<span class=\"_ _0\"></span>d<span class=\"_ _2\"></span>e vennoots<span class=\"_ _2\"></span>chap\u2019 of \u2018Be<span class=\"_ _2\"></span>lysse Gro<span class=\"_ _2\"></span>up\u2019 of \u2018<span class=\"_ _0\"></span>de gro<span class=\"_ _2\"></span>ep\u2019), gere<span class=\"_ _2\"></span>gistreerd o<span class=\"_ _2\"></span>p Franklin Roosevel<span class=\"_ _2\"></span>tlaan 172-17<span class=\"_ _0\"></span>4, 8790 Waregem, Bel<span class=\"_ _2\"></span>gi\u00eb (registratienum<span class=\"_ _2\"></span>mer 0671<span class=\"_ _2\"></span>.<span class=\"_ _0\"></span>97<span class=\"_ _0\"></span>4.626<span class=\"_ _0\"></span>) en ha<span class=\"_ _2\"></span>ar doc<span class=\"_ _2\"></span>hteronder<span class=\"_ _2\"></span>nemin<span class=\"_ _2\"></span>gen werd op<span class=\"_ _2\"></span>ges<span class=\"_ _2\"></span>teld overeenkomsti<span class=\"_ _2\"></span>g de Internatio<span class=\"_ _2\"></span>nale Fin<span class=\"_ _2\"></span>anci\u00eb<span class=\"_ _2\"></span>le Rapp<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tering<span class=\"_ _2\"></span>sstand<span class=\"_ _2\"></span>aarden (\u2018<span class=\"_ _2\"></span>IFRS\u2019),zoals vastge<span class=\"_ _2\"></span>steld do<span class=\"_ _2\"></span>or de Europes<span class=\"_ _2\"></span>e Unie. Deze omvat<span class=\"_ _2\"></span>ten alle IFRS<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>norme<span class=\"_ _2\"></span>n en IFRIC<span class=\"_ _6\"></span>- interpretatie<span class=\"_ _2\"></span>s die gep<span class=\"_ _2\"></span>ublice<span class=\"_ _2\"></span>erd en van krac<span class=\"_ _2\"></span>ht waren op 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2022. De groe<span class=\"_ _2\"></span>p werd voorh<span class=\"_ _2\"></span>een Ba<span class=\"_ _2\"></span>lta Grou<span class=\"_ _2\"></span>p NV geno<span class=\"_ _2\"></span>emd, g<span class=\"_ _2\"></span>eregis<span class=\"_ _2\"></span>treerd aan de Wakkensteenweg 2, 87<span class=\"_ _2\"></span>10 Sint-Baaf<span class=\"_ _2\"></span>s-Vijve, Bel<span class=\"_ _2\"></span>gi\u00eb (r<span class=\"_ _1a\"></span>egis<span class=\"_ _2\"></span>tratienumme<span class=\"_ _2\"></span>r 0671.<span class=\"_ _1a\"></span>97<span class=\"_ _0\"></span>4.62<span class=\"_ _0\"></span>6) maar we<span class=\"_ _2\"></span>rd in ok<span class=\"_ _2\"></span>tober 2022 hern<span class=\"_ _2\"></span>oem<span class=\"_ _2\"></span>d tot Belysse Gro<span class=\"_ _2\"></span>up NV<span class=\"_ _0\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-2-5": {
   "value": "Deze gec<span class=\"_ _2\"></span>onsoli<span class=\"_ _2\"></span>deerd<span class=\"_ _2\"></span>e jaarrekening van Be<span class=\"_ _2\"></span>lysse G<span class=\"_ _2\"></span>roup NV (\u2018<span class=\"_ _0\"></span>d<span class=\"_ _2\"></span>e vennoots<span class=\"_ _2\"></span>chap\u2019 of \u2018Be<span class=\"_ _2\"></span>lysse Gro<span class=\"_ _2\"></span>up\u2019 of \u2018<span class=\"_ _0\"></span>de gro<span class=\"_ _2\"></span>ep\u2019), gere<span class=\"_ _2\"></span>gistreerd o<span class=\"_ _2\"></span>p Franklin Roosevel<span class=\"_ _2\"></span>tlaan 172-17<span class=\"_ _0\"></span>4, 8790 Waregem, Bel<span class=\"_ _2\"></span>gi\u00eb (registratienum<span class=\"_ _2\"></span>mer 0671<span class=\"_ _2\"></span>.<span class=\"_ _0\"></span>97<span class=\"_ _0\"></span>4.626<span class=\"_ _0\"></span>) en ha<span class=\"_ _2\"></span>ar doc<span class=\"_ _2\"></span>hteronder<span class=\"_ _2\"></span>nemin<span class=\"_ _2\"></span>gen werd op<span class=\"_ _2\"></span>ges<span class=\"_ _2\"></span>teld overeenkomsti<span class=\"_ _2\"></span>g de Internatio<span class=\"_ _2\"></span>nale Fin<span class=\"_ _2\"></span>anci\u00eb<span class=\"_ _2\"></span>le Rapp<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tering<span class=\"_ _2\"></span>sstand<span class=\"_ _2\"></span>aarden (\u2018<span class=\"_ _2\"></span>IFRS\u2019),zoals vastge<span class=\"_ _2\"></span>steld do<span class=\"_ _2\"></span>or de Europes<span class=\"_ _2\"></span>e Unie. Deze omvat<span class=\"_ _2\"></span>ten alle IFRS<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>norme<span class=\"_ _2\"></span>n en IFRIC<span class=\"_ _6\"></span>- interpretatie<span class=\"_ _2\"></span>s die gep<span class=\"_ _2\"></span>ublice<span class=\"_ _2\"></span>erd en van krac<span class=\"_ _2\"></span>ht waren op 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2022. De groe<span class=\"_ _2\"></span>p werd voorh<span class=\"_ _2\"></span>een Ba<span class=\"_ _2\"></span>lta Grou<span class=\"_ _2\"></span>p NV geno<span class=\"_ _2\"></span>emd, g<span class=\"_ _2\"></span>eregis<span class=\"_ _2\"></span>treerd aan de Wakkensteenweg 2, 87<span class=\"_ _2\"></span>10 Sint-Baaf<span class=\"_ _2\"></span>s-Vijve, Bel<span class=\"_ _2\"></span>gi\u00eb (r<span class=\"_ _1a\"></span>egis<span class=\"_ _2\"></span>tratienumme<span class=\"_ _2\"></span>r 0671.<span class=\"_ _1a\"></span>97<span class=\"_ _0\"></span>4.62<span class=\"_ _0\"></span>6) maar we<span class=\"_ _2\"></span>rd in ok<span class=\"_ _2\"></span>tober 2022 hern<span class=\"_ _2\"></span>oem<span class=\"_ _2\"></span>d tot Belysse Gro<span class=\"_ _2\"></span>up NV<span class=\"_ _0\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-2-7": {
   "value": "Deze gec<span class=\"_ _2\"></span>onsoli<span class=\"_ _2\"></span>deerd<span class=\"_ _2\"></span>e jaarrekening van Be<span class=\"_ _2\"></span>lysse G<span class=\"_ _2\"></span>roup NV (\u2018<span class=\"_ _0\"></span>d<span class=\"_ _2\"></span>e vennoots<span class=\"_ _2\"></span>chap\u2019 of \u2018Be<span class=\"_ _2\"></span>lysse Gro<span class=\"_ _2\"></span>up\u2019 of \u2018<span class=\"_ _0\"></span>de gro<span class=\"_ _2\"></span>ep\u2019), gere<span class=\"_ _2\"></span>gistreerd o<span class=\"_ _2\"></span>p Franklin Roosevel<span class=\"_ _2\"></span>tlaan 172-17<span class=\"_ _0\"></span>4, 8790 Waregem, Bel<span class=\"_ _2\"></span>gi\u00eb (registratienum<span class=\"_ _2\"></span>mer 0671<span class=\"_ _2\"></span>.<span class=\"_ _0\"></span>97<span class=\"_ _0\"></span>4.626<span class=\"_ _0\"></span>) en ha<span class=\"_ _2\"></span>ar doc<span class=\"_ _2\"></span>hteronder<span class=\"_ _2\"></span>nemin<span class=\"_ _2\"></span>gen werd op<span class=\"_ _2\"></span>ges<span class=\"_ _2\"></span>teld overeenkomsti<span class=\"_ _2\"></span>g de Internatio<span class=\"_ _2\"></span>nale Fin<span class=\"_ _2\"></span>anci\u00eb<span class=\"_ _2\"></span>le Rapp<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tering<span class=\"_ _2\"></span>sstand<span class=\"_ _2\"></span>aarden (\u2018<span class=\"_ _2\"></span>IFRS\u2019),zoals vastge<span class=\"_ _2\"></span>steld do<span class=\"_ _2\"></span>or de Europes<span class=\"_ _2\"></span>e Unie. Deze omvat<span class=\"_ _2\"></span>ten alle IFRS<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>norme<span class=\"_ _2\"></span>n en IFRIC<span class=\"_ _6\"></span>- interpretatie<span class=\"_ _2\"></span>s die gep<span class=\"_ _2\"></span>ublice<span class=\"_ _2\"></span>erd en van krac<span class=\"_ _2\"></span>ht waren op 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2022. De groe<span class=\"_ _2\"></span>p werd voorh<span class=\"_ _2\"></span>een Ba<span class=\"_ _2\"></span>lta Grou<span class=\"_ _2\"></span>p NV geno<span class=\"_ _2\"></span>emd, g<span class=\"_ _2\"></span>eregis<span class=\"_ _2\"></span>treerd aan de Wakkensteenweg 2, 87<span class=\"_ _2\"></span>10 Sint-Baaf<span class=\"_ _2\"></span>s-Vijve, Bel<span class=\"_ _2\"></span>gi\u00eb (r<span class=\"_ _1a\"></span>egis<span class=\"_ _2\"></span>tratienumme<span class=\"_ _2\"></span>r 0671.<span class=\"_ _1a\"></span>97<span class=\"_ _0\"></span>4.62<span class=\"_ _0\"></span>6) maar we<span class=\"_ _2\"></span>rd in ok<span class=\"_ _2\"></span>tober 2022 hern<span class=\"_ _2\"></span>oem<span class=\"_ _2\"></span>d tot Belysse Gro<span class=\"_ _2\"></span>up NV<span class=\"_ _0\"></span>.Op 4 apr<span class=\"_ _2\"></span>il 2022 kondigde Be<span class=\"_ _2\"></span>lysse G<span class=\"_ _2\"></span>roup NV de vol<span class=\"_ _2\"></span>tooiing aan van de verkoop van h<span class=\"_ _2\"></span>aar Rugs, Res<span class=\"_ _2\"></span>idential p<span class=\"_ _2\"></span>oly<span class=\"_ _2\"></span>propyle<span class=\"_ _2\"></span>en (PP) en Non<span class=\"_ _2\"></span>-Wo<span class=\"_ _0\"></span>ve<span class=\"_ _2\"></span>n activi<span class=\"_ _2\"></span>teiten (de stopgezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten)<span class=\"_ _0\"></span>, s<span class=\"_ _2\"></span>amen m<span class=\"_ _2\"></span>et het me<span class=\"_ _2\"></span>rk Balt<span class=\"_ _2\"></span>a, aan Victori<span class=\"_ _2\"></span>a PL<span class=\"_ _0\"></span>C (de T<span class=\"_ _24\"></span>ra<span class=\"_ _2\"></span>nsactie of d<span class=\"_ _2\"></span>e Desinves<span class=\"_ _2\"></span>tering)<span class=\"_ _0\"></span>. Voor mee<span class=\"_ _2\"></span>r informatie ve<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>wijzen we naar T<span class=\"_ _0\"></span>oelic<span class=\"_ _2\"></span>hting 39<span class=\"_ _24\"></span>.T<span class=\"_ _24\"></span>oe<span class=\"_ _2\"></span>lichting 1.<span class=\"_ _2\"></span>2. Co<span class=\"_ _2\"></span>nsolidatieDochterondernemingenDo<span class=\"_ _2\"></span>chteronde<span class=\"_ _2\"></span>rnemin<span class=\"_ _2\"></span>gen zijn alle enti<span class=\"_ _2\"></span>teiten waar<span class=\"_ _2\"></span>voor de groep<span class=\"_ _2\"></span> blo<span class=\"_ _2\"></span>otges<span class=\"_ _2\"></span>teld is aan of <span class=\"_ _0\"></span>re<span class=\"_ _2\"></span>chten heef<span class=\"_ _6\"></span>t op variabel<span class=\"_ _2\"></span>e ink<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>msten die het gevolg zijn van haar betrok<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>enhe<span class=\"_ _2\"></span>id bij een entitei<span class=\"_ _2\"></span>t en het vermo<span class=\"_ _2\"></span>gen he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t om deze ink<span class=\"_ _0\"></span>om<span class=\"_ _2\"></span>sten te <span class=\"_ _0\"></span>b<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>temmen als gevolg van haar zegge<span class=\"_ _2\"></span>nschap over de entitei<span class=\"_ _2\"></span>t. Het bes<span class=\"_ _2\"></span>taan en het ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>t van <span class=\"_ _1a\"></span>potenti\u00ebl<span class=\"_ _2\"></span>e stemrechten die mom<span class=\"_ _2\"></span>enteel uitoefenb<span class=\"_ _2\"></span>aar of conver<span class=\"_ _2\"></span>teerb<span class=\"_ _2\"></span>aar zijn, worden in aanme<span class=\"_ _2\"></span>rkin<span class=\"_ _2\"></span>g geno<span class=\"_ _2\"></span>men bij het be<span class=\"_ _2\"></span>oord<span class=\"_ _2\"></span>elen of de groep zegg<span class=\"_ _2\"></span>ensch<span class=\"_ _2\"></span>ap uitoefent over een and<span class=\"_ _2\"></span>ere entiteit. D<span class=\"_ _2\"></span>ochteron<span class=\"_ _2\"></span>dern<span class=\"_ _2\"></span>eminge<span class=\"_ _2\"></span>n worden volle<span class=\"_ _2\"></span>dig gec<span class=\"_ _2\"></span>onso<span class=\"_ _2\"></span>lidee<span class=\"_ _2\"></span>rd vanaf de datum waarop de zegge<span class=\"_ _2\"></span>nschap overdrag<span class=\"_ _2\"></span>en wordt aan de groep. De cons<span class=\"_ _2\"></span>olidatie<span class=\"_ _2\"></span> wordt on<span class=\"_ _2\"></span>geda<span class=\"_ _2\"></span>an gemaak<span class=\"_ _6\"></span>t vanaf de datum waarop de zegge<span class=\"_ _2\"></span>nschap op<span class=\"_ _2\"></span>houd<span class=\"_ _2\"></span>t te bestaan<span class=\"_ _2\"></span>.De gro<span class=\"_ _2\"></span>ep past d<span class=\"_ _2\"></span>e acqu<span class=\"_ _2\"></span>isitiem<span class=\"_ _2\"></span>ethod<span class=\"_ _2\"></span>e toe om be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>comb<span class=\"_ _2\"></span>inaties b<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>houdk<span class=\"_ _2\"></span>undig te ver<span class=\"_ _2\"></span>werken. De beta<span class=\"_ _2\"></span>alde verg<span class=\"_ _2\"></span>oed<span class=\"_ _2\"></span>ing weer<span class=\"_ _2\"></span>spie<span class=\"_ _2\"></span>gelt d<span class=\"_ _2\"></span>e re\u00eble wa<span class=\"_ _2\"></span>arde van de overge<span class=\"_ _2\"></span>dragen a<span class=\"_ _2\"></span>ctiva, de overge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n verplic<span class=\"_ _2\"></span>htinge<span class=\"_ _2\"></span>n en de ui<span class=\"_ _2\"></span>tgeg<span class=\"_ _2\"></span>even eigen<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>vermog<span class=\"_ _2\"></span>ensins<span class=\"_ _2\"></span>trumen<span class=\"_ _2\"></span>ten. De overgedra<span class=\"_ _2\"></span>gen verg<span class=\"_ _2\"></span>oedi<span class=\"_ _2\"></span>ng omvat de re\u00ebl<span class=\"_ _2\"></span>e waarde van ee<span class=\"_ _2\"></span>n actief of pa<span class=\"_ _2\"></span>ssief dat vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>vlo<span class=\"_ _2\"></span>eit u<span class=\"_ _2\"></span>it een vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>waarde<span class=\"_ _2\"></span>lijke vergoedingsovereenkomst (bijvoorbeel<span class=\"_ _2\"></span>d variabele vergoedingsr<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>gelingen v<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>or t<span class=\"_ _0\"></span>oekomstige gebeurtenissen<span class=\"_ _1a\"></span> zoals winstdo<span class=\"_ _2\"></span>elstellin<span class=\"_ _2\"></span>gen na overna<span class=\"_ _2\"></span>med<span class=\"_ _2\"></span>atum of succ<span class=\"_ _2\"></span>esse<span class=\"_ _2\"></span>n in een b<span class=\"_ _2\"></span>elan<span class=\"_ _2\"></span>grijk proj<span class=\"_ _2\"></span>ect).V<span class=\"_ _0\"></span>er<span class=\"_ _2\"></span>wo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ven iden<span class=\"_ _2\"></span>tifice<span class=\"_ _2\"></span>erba<span class=\"_ _2\"></span>re activa en verp<span class=\"_ _2\"></span>lichting<span class=\"_ _2\"></span>en en voor<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>elijke verplichtin<span class=\"_ _2\"></span>gen overge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n als gevolg van een b<span class=\"_ _2\"></span>edri<span class=\"_ _2\"></span>jfsc<span class=\"_ _2\"></span>ombinati<span class=\"_ _2\"></span>e worden aa<span class=\"_ _2\"></span>nvank<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>lijk gewaarde<span class=\"_ _2\"></span>erd tegen hun re<span class=\"_ _2\"></span>\u00eble waard<span class=\"_ _2\"></span>e op de overna<span class=\"_ _2\"></span>medatu<span class=\"_ _2\"></span>m. V<span class=\"_ _0\"></span>oo<span class=\"_ _2\"></span>r elke overname wa<span class=\"_ _2\"></span>ardeer<span class=\"_ _6\"></span>t de groe<span class=\"_ _2\"></span>p elk mind<span class=\"_ _2\"></span>erhei<span class=\"_ _2\"></span>dsbe<span class=\"_ _2\"></span>lang in d<span class=\"_ _2\"></span>e overgeno<span class=\"_ _2\"></span>men pa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tij tegen re<span class=\"_ _2\"></span>\u00eble mar<span class=\"_ _2\"></span>k<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>waarde of tegen h<span class=\"_ _2\"></span>et evenredig<span class=\"_ _2\"></span>e deel van h<span class=\"_ _2\"></span>et mind<span class=\"_ _2\"></span>erhei<span class=\"_ _2\"></span>dsbe<span class=\"_ _2\"></span>lang in de n<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>-activa van de overge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n par<span class=\"_ _2\"></span>tij.De kosten die ge<span class=\"_ _2\"></span>maak<span class=\"_ _2\"></span>t werd<span class=\"_ _2\"></span>en in het ka<span class=\"_ _2\"></span>der van de overname wo<span class=\"_ _2\"></span>rden op<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>omen in d<span class=\"_ _2\"></span>e result<span class=\"_ _2\"></span>atenrekening. De aan<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>oop<span class=\"_ _2\"></span>kost wordt gewaa<span class=\"_ _2\"></span>rdeerd al<span class=\"_ _2\"></span>s het totaal van de overge<span class=\"_ _2\"></span>dragen ve<span class=\"_ _2\"></span>rgoe<span class=\"_ _2\"></span>ding, gewa<span class=\"_ _2\"></span>ardeerd a<span class=\"_ _2\"></span>an de re\u00eble wa<span class=\"_ _2\"></span>arde op de over<span class=\"_ _2\"></span>name<span class=\"_ _2\"></span>datum en he<span class=\"_ _2\"></span>t bedra<span class=\"_ _2\"></span>g van minderheidsbelangen en eer<span class=\"_ _0\"></span>d<span class=\"_ _2\"></span>er aangehouden belangen in de overgen<span class=\"_ _2\"></span>omen e<span class=\"_ _2\"></span>ntiteit. Voor elke bedrij<span class=\"_ _2\"></span>fsc<span class=\"_ _2\"></span>ombinati<span class=\"_ _2\"></span>e waarde<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>t de gro<span class=\"_ _2\"></span>ep de min<span class=\"_ _2\"></span>derh<span class=\"_ _2\"></span>eidsb<span class=\"_ _2\"></span>elan<span class=\"_ _2\"></span>gen in de overgeno<span class=\"_ _2\"></span>men pa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tijen aa<span class=\"_ _2\"></span>n de re\u00ebl<span class=\"_ _2\"></span>e waarde of aan het evenre<span class=\"_ _2\"></span>dige de<span class=\"_ _2\"></span>el in de id<span class=\"_ _2\"></span>entific<span class=\"_ _2\"></span>eer<span class=\"_ _2\"></span>bare net<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>-activa van de overge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n par<span class=\"_ _2\"></span>tij. H<span class=\"_ _2\"></span>et versc<span class=\"_ _2\"></span>hil van de totale vergo<span class=\"_ _2\"></span>edin<span class=\"_ _2\"></span>g van de overnam<span class=\"_ _2\"></span>e en het b<span class=\"_ _2\"></span>edrag van de mind<span class=\"_ _2\"></span>erhei<span class=\"_ _2\"></span>dsbe<span class=\"_ _2\"></span>lange<span class=\"_ _2\"></span>n over het net<span class=\"_ _2\"></span>to erkend be<span class=\"_ _2\"></span>drag (meest<span class=\"_ _2\"></span>al aan re\u00ebl<span class=\"_ _2\"></span>e waarde) van de ver<span class=\"_ _2\"></span>wor<span class=\"_ _2\"></span>ven identificeerbare act<span class=\"_ _0\"></span>iva en ov<span class=\"_ _0\"></span>ergenomen verplicht<span class=\"_ _1a\"></span>ingen wordt a<span class=\"_ _2\"></span>anzien als go<span class=\"_ _2\"></span>odwi<span class=\"_ _2\"></span>ll. Neg<span class=\"_ _2\"></span>atieve good<span class=\"_ _2\"></span>will wordt onmid<span class=\"_ _2\"></span>dellijk in d<span class=\"_ _2\"></span>e resul<span class=\"_ _2\"></span>tatenrekening op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men.Intercomp<span class=\"_ _2\"></span>any-transa<span class=\"_ _2\"></span>cties, bala<span class=\"_ _2\"></span>nsen en niet-g<span class=\"_ _2\"></span>erealise<span class=\"_ _2\"></span>erde<span class=\"_ _2\"></span> winsten op transac<span class=\"_ _2\"></span>ties tussen enti<span class=\"_ _2\"></span>teiten van de groep worden ge\u00eb<span class=\"_ _2\"></span>liminee<span class=\"_ _2\"></span>rd tijdens de cons<span class=\"_ _2\"></span>olidatie. Nie<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>erealise<span class=\"_ _2\"></span>erde<span class=\"_ _2\"></span> verliezen worden oo<span class=\"_ _2\"></span>k ge\u00eblimin<span class=\"_ _2\"></span>eerd tenzij de transactie<span class=\"_ _2\"></span> bewijs lever<span class=\"_ _6\"></span>t van een bijzondere waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g van het getrans<span class=\"_ _2\"></span>fereerde ac<span class=\"_ _2\"></span>tief in welk geval <span class=\"_ _1a\"></span>het actief in waarde<span class=\"_ _2\"></span> wordt vermin<span class=\"_ _2\"></span>derd via de resul<span class=\"_ _2\"></span>tatenrekening. De gron<span class=\"_ _2\"></span>dslag<span class=\"_ _2\"></span>en van financi\u00eb<span class=\"_ _2\"></span>le verslag<span class=\"_ _2\"></span>geving van doc<span class=\"_ _2\"></span>hteronder<span class=\"_ _2\"></span>nemin<span class=\"_ _2\"></span>gen worden waar no<span class=\"_ _2\"></span>dig aang<span class=\"_ _2\"></span>epast om er<span class=\"_ _2\"></span>vo<span class=\"_ _2\"></span>or te <span class=\"_ _1a\"></span>zorgen dat de grondsl<span class=\"_ _2\"></span>agen die do<span class=\"_ _2\"></span>or de groep worden ge<span class=\"_ _2\"></span>hanteerd<span class=\"_ _2\"></span> consis<span class=\"_ _2\"></span>tent worden toege<span class=\"_ _2\"></span>past.IFRS 5 (Vaste activa aange<span class=\"_ _2\"></span>houd<span class=\"_ _2\"></span>en voor verkoop e<span class=\"_ _2\"></span>n stopg<span class=\"_ _2\"></span>ezette be<span class=\"_ _2\"></span>drijf<span class=\"_ _2\"></span>sactiv<span class=\"_ _2\"></span>iteiten) spec<span class=\"_ _2\"></span>ifice<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>t ni<span class=\"_ _2\"></span>et de beh<span class=\"_ _2\"></span>andel<span class=\"_ _2\"></span>ing voor d<span class=\"_ _2\"></span>e eliminatie van in<span class=\"_ _2\"></span>tercompany-transac<span class=\"_ _2\"></span>ties tusse<span class=\"_ _2\"></span>n de stopg<span class=\"_ _2\"></span>ezette en de vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tgezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten. Als gron<span class=\"_ _2\"></span>dslag vo<span class=\"_ _2\"></span>or financ<span class=\"_ _2\"></span>i\u00eble versla<span class=\"_ _2\"></span>ggevin<span class=\"_ _2\"></span>g opteer<span class=\"_ _6\"></span>t Belysse G<span class=\"_ _2\"></span>roup voor h<span class=\"_ _2\"></span>et elimin<span class=\"_ _2\"></span>eren van intercomp<span class=\"_ _2\"></span>any-transa<span class=\"_ _2\"></span>cties in de w<span class=\"_ _2\"></span>inst- en verlies<span class=\"_ _2\"></span>rekening tusse<span class=\"_ _2\"></span>n de stopg<span class=\"_ _2\"></span>ezette en de vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tgezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten. In overee<span class=\"_ _2\"></span>nstemming m<span class=\"_ _2\"></span>et de vereis<span class=\"_ _2\"></span>te elimina<span class=\"_ _2\"></span>tie van alle intercom<span class=\"_ _2\"></span>pany-<span class=\"_ _2\"></span>saldi vo<span class=\"_ _2\"></span>or de pre<span class=\"_ _2\"></span>sentatie van de jaarre<span class=\"_ _2\"></span>kening (IFRS10)<span class=\"_ _0\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "f43249": {
   "value": "geregistreerd op Franklin Rooseveltlaan 172-174, 8790 ",
   "dimensions": {
    "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-6-6": {
   "value": "De groep werd voorheen Balta Group NV genoemd, geregistreerd aan de Wakkensteenweg 2, 8710 Sint-Baafs-Vijve, Belgi\u00eb (registratienummer 0671.974.626) maar werd in oktober 2022 hernoemd tot Belysse Group NV.",
   "dimensions": {
    "concept": "ifrs-full:ExplanationOfChangeInNameOfReportingEntityOrOtherMeansOfIdentificationFromEndOfPrecedingReportingPeriod",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "f43409": {
   "value": "De Belysse Group NV",
   "dimensions": {
    "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "f43416": {
   "value": "is gevestigd in Belgi\u00eb onder de ",
   "dimensions": {
    "concept": "ifrs-full:DomicileOfEntity",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "f43425": {
   "value": "juridische vorm van een Naamloze Vennootschap ('NV'). ",
   "dimensions": {
    "concept": "ifrs-full:LegalFormOfEntity",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "f43436": {
   "value": "Belgi\u00eb was ook het land van oprichting.",
   "dimensions": {
    "concept": "ifrs-full:CountryOfIncorporation",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-12-4": {
   "value": "Bovendien is Belgi\u00eb de hoofdzetel van de groep.",
   "dimensions": {
    "concept": "ifrs-full:PrincipalPlaceOfBusiness",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-14-4": {
   "value": "Belysse produceert duurzame textiele vloerbedekkingen voor commerci\u00eble en residenti\u00eble toepassingen en commercialiseert zijn producten met een focus van 90% op Noord-Amerika en Europa onder de premiummerken Bentley (VS), modulyss, Arc Edition en ITC (Europa). Belysse heeft bijna 1300 mensen in dienst en heeft drie productievestigingen in Belgi\u00eb (Tielt en Zele) en de Verenigde Staten (Los Angeles).",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-17-4": {
   "value": "Sinds juni 2017 is Belysse Group genoteerd op Euronext Brussel en is de meerderheid in handen van LSF9 Belysse Holdco S.a r.l.",
   "dimensions": {
    "concept": "ifrs-full:NameOfParentEntity",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-17-5": {
   "value": "Sinds juni 2017 is Belysse Group genoteerd op Euronext Brussel en is de meerderheid in handen van LSF9 Belysse Holdco S.a r.l.",
   "dimensions": {
    "concept": "ifrs-full:NameOfUltimateParentOfGroup",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-19-2": {
   "value": "Op 4 apr<span class=\"_ _2\"></span>il 2022 kondigde Be<span class=\"_ _2\"></span>lysse G<span class=\"_ _2\"></span>roup NV de vol<span class=\"_ _2\"></span>tooiing aan van de verkoop van h<span class=\"_ _2\"></span>aar Rugs, Res<span class=\"_ _2\"></span>idential p<span class=\"_ _2\"></span>oly<span class=\"_ _2\"></span>propyle<span class=\"_ _2\"></span>en (PP) en Non<span class=\"_ _2\"></span>-Wo<span class=\"_ _0\"></span>ve<span class=\"_ _2\"></span>n activi<span class=\"_ _2\"></span>teiten (de stopgezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten)<span class=\"_ _0\"></span>, s<span class=\"_ _2\"></span>amen m<span class=\"_ _2\"></span>et het me<span class=\"_ _2\"></span>rk Balt<span class=\"_ _2\"></span>a, aan Victori<span class=\"_ _2\"></span>a PL<span class=\"_ _0\"></span>C (de T<span class=\"_ _24\"></span>ra<span class=\"_ _2\"></span>nsactie of d<span class=\"_ _2\"></span>e Desinves<span class=\"_ _2\"></span>tering)<span class=\"_ _0\"></span>. Voor mee<span class=\"_ _2\"></span>r informatie ve<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>wijzen we naar T<span class=\"_ _0\"></span>oelic<span class=\"_ _2\"></span>hting 39<span class=\"_ _24\"></span>.Na de af<span class=\"_ _2\"></span>ronding van d<span class=\"_ _2\"></span>e T<span class=\"_ _24\"></span>rans<span class=\"_ _2\"></span>actie werd d<span class=\"_ _2\"></span>e mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>ntstruc<span class=\"_ _2\"></span>tuur gewijzig<span class=\"_ _2\"></span>d naar \u00e9\u00e9<span class=\"_ _2\"></span>n mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>team voor de Verenigde S<span class=\"_ _2\"></span>taten en e<span class=\"_ _2\"></span>en ande<span class=\"_ _2\"></span>r afzon<span class=\"_ _2\"></span>derlij<span class=\"_ _2\"></span>k manag<span class=\"_ _2\"></span>emen<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>team voor Europa, met aa<span class=\"_ _2\"></span>nzienlijk minde<span class=\"_ _2\"></span>r central<span class=\"_ _2\"></span>e functi<span class=\"_ _2\"></span>es. Beid<span class=\"_ _2\"></span>e manag<span class=\"_ _2\"></span>eme<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>teams heb<span class=\"_ _2\"></span>ben de vo<span class=\"_ _2\"></span>lgen<span class=\"_ _2\"></span>de hoofd<span class=\"_ _2\"></span>func<span class=\"_ _2\"></span>ties: produ<span class=\"_ _2\"></span>ctie, inkoop, HR, pro<span class=\"_ _2\"></span>ductont<span class=\"_ _2\"></span>wikkeling<span class=\"_ _2\"></span>, suppl<span class=\"_ _2\"></span>y chain en fin<span class=\"_ _2\"></span>anci\u00eb<span class=\"_ _2\"></span>n. De eco<span class=\"_ _2\"></span>nomisc<span class=\"_ _2\"></span>he kenmerken, de gro<span class=\"_ _2\"></span>eitrend<span class=\"_ _2\"></span>s, de evoluti<span class=\"_ _2\"></span>es in de toelever<span class=\"_ _2\"></span>ingsketen en de be<span class=\"_ _2\"></span>langri<span class=\"_ _2\"></span>jkste drijf<span class=\"_ _2\"></span>veren vo<span class=\"_ _2\"></span>or waarde<span class=\"_ _2\"></span>creatie vers<span class=\"_ _2\"></span>chillen a<span class=\"_ _2\"></span>anzienlijk in Europa e<span class=\"_ _2\"></span>n de VS. In Europa worden de t<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>e fabrieken, Ti<span class=\"_ _2\"></span>elt en Zel<span class=\"_ _2\"></span>e, opera<span class=\"_ _2\"></span>tionee<span class=\"_ _2\"></span>lsame<span class=\"_ _2\"></span>n beh<span class=\"_ _2\"></span>eerd on<span class=\"_ _2\"></span>der dezelfd<span class=\"_ _2\"></span>e leidi<span class=\"_ _2\"></span>ng, voor d<span class=\"_ _2\"></span>e toewijzing van midde<span class=\"_ _2\"></span>len, kap<span class=\"_ _2\"></span>itaalu<span class=\"_ _2\"></span>itgaven, toelever<span class=\"_ _2\"></span>ingsketen en produ<span class=\"_ _2\"></span>ctie voor d<span class=\"_ _2\"></span>e produ<span class=\"_ _2\"></span>ctie van tapij<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>tegels en kam<span class=\"_ _2\"></span>erb<span class=\"_ _2\"></span>reed tapij<span class=\"_ _2\"></span>t voor onze Europese c<span class=\"_ _2\"></span>omme<span class=\"_ _2\"></span>rci\u00eble e<span class=\"_ _2\"></span>n reside<span class=\"_ _2\"></span>nti\u00eble be<span class=\"_ _2\"></span>drijven (in<span class=\"_ _2\"></span>clusief exp<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>t na<span class=\"_ _2\"></span>ar de rest van d<span class=\"_ _2\"></span>e wereld). Op bas<span class=\"_ _2\"></span>is van deze analyse volg<span class=\"_ _2\"></span>de onze rapp<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>terin<span class=\"_ _2\"></span>g het mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt van het be<span class=\"_ _2\"></span>drij<span class=\"_ _2\"></span>f en is het nu Europa en d<span class=\"_ _2\"></span>e V<span class=\"_ _0\"></span>ere<span class=\"_ _2\"></span>nigde S<span class=\"_ _2\"></span>taten (<span class=\"_ _2\"></span>VS<span class=\"_ _0\"></span>) ver<span class=\"_ _2\"></span>sus eerd<span class=\"_ _2\"></span>er Com<span class=\"_ _2\"></span>mercie<span class=\"_ _2\"></span>el en Residentieel.T<span class=\"_ _24\"></span>oe<span class=\"_ _2\"></span>lichting 1.<span class=\"_ _2\"></span>2. Co<span class=\"_ _2\"></span>nsolidatieDochterondernemingenDo<span class=\"_ _2\"></span>chteronde<span class=\"_ _2\"></span>rnemin<span class=\"_ _2\"></span>gen zijn alle enti<span class=\"_ _2\"></span>teiten waar<span class=\"_ _2\"></span>voor de groep<span class=\"_ _2\"></span> blo<span class=\"_ _2\"></span>otges<span class=\"_ _2\"></span>teld is aan of <span class=\"_ _0\"></span>re<span class=\"_ _2\"></span>chten heef<span class=\"_ _6\"></span>t op variabel<span class=\"_ _2\"></span>e ink<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>msten die het gevolg zijn van haar betrok<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>enhe<span class=\"_ _2\"></span>id bij een entitei<span class=\"_ _2\"></span>t en het vermo<span class=\"_ _2\"></span>gen he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t om deze ink<span class=\"_ _0\"></span>om<span class=\"_ _2\"></span>sten te <span class=\"_ _0\"></span>b<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>temmen als gevolg van haar zegge<span class=\"_ _2\"></span>nschap over de entitei<span class=\"_ _2\"></span>t. Het bes<span class=\"_ _2\"></span>taan en het ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>t van <span class=\"_ _1a\"></span>potenti\u00ebl<span class=\"_ _2\"></span>e stemrechten die mom<span class=\"_ _2\"></span>enteel uitoefenb<span class=\"_ _2\"></span>aar of conver<span class=\"_ _2\"></span>teerb<span class=\"_ _2\"></span>aar zijn, worden in aanme<span class=\"_ _2\"></span>rkin<span class=\"_ _2\"></span>g geno<span class=\"_ _2\"></span>men bij het be<span class=\"_ _2\"></span>oord<span class=\"_ _2\"></span>elen of de groep zegg<span class=\"_ _2\"></span>ensch<span class=\"_ _2\"></span>ap uitoefent over een and<span class=\"_ _2\"></span>ere entiteit. D<span class=\"_ _2\"></span>ochteron<span class=\"_ _2\"></span>dern<span class=\"_ _2\"></span>eminge<span class=\"_ _2\"></span>n worden volle<span class=\"_ _2\"></span>dig gec<span class=\"_ _2\"></span>onso<span class=\"_ _2\"></span>lidee<span class=\"_ _2\"></span>rd vanaf de datum waarop de zegge<span class=\"_ _2\"></span>nschap overdrag<span class=\"_ _2\"></span>en wordt aan de groep. De cons<span class=\"_ _2\"></span>olidatie<span class=\"_ _2\"></span> wordt on<span class=\"_ _2\"></span>geda<span class=\"_ _2\"></span>an gemaak<span class=\"_ _6\"></span>t vanaf de datum waarop de zegge<span class=\"_ _2\"></span>nschap op<span class=\"_ _2\"></span>houd<span class=\"_ _2\"></span>t te bestaan<span class=\"_ _2\"></span>.De gro<span class=\"_ _2\"></span>ep past d<span class=\"_ _2\"></span>e acqu<span class=\"_ _2\"></span>isitiem<span class=\"_ _2\"></span>ethod<span class=\"_ _2\"></span>e toe om be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>comb<span class=\"_ _2\"></span>inaties b<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>houdk<span class=\"_ _2\"></span>undig te ver<span class=\"_ _2\"></span>werken. De beta<span class=\"_ _2\"></span>alde verg<span class=\"_ _2\"></span>oed<span class=\"_ _2\"></span>ing weer<span class=\"_ _2\"></span>spie<span class=\"_ _2\"></span>gelt d<span class=\"_ _2\"></span>e re\u00eble wa<span class=\"_ _2\"></span>arde van de overge<span class=\"_ _2\"></span>dragen a<span class=\"_ _2\"></span>ctiva, de overge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n verplic<span class=\"_ _2\"></span>htinge<span class=\"_ _2\"></span>n en de ui<span class=\"_ _2\"></span>tgeg<span class=\"_ _2\"></span>even eigen<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>vermog<span class=\"_ _2\"></span>ensins<span class=\"_ _2\"></span>trumen<span class=\"_ _2\"></span>ten. De overgedra<span class=\"_ _2\"></span>gen verg<span class=\"_ _2\"></span>oedi<span class=\"_ _2\"></span>ng omvat de re\u00ebl<span class=\"_ _2\"></span>e waarde van ee<span class=\"_ _2\"></span>n actief of pa<span class=\"_ _2\"></span>ssief dat vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>vlo<span class=\"_ _2\"></span>eit u<span class=\"_ _2\"></span>it een vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>waarde<span class=\"_ _2\"></span>lijke vergoedingsovereenkomst (bijvoorbeel<span class=\"_ _2\"></span>d variabele vergoedingsr<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>gelingen v<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>or t<span class=\"_ _0\"></span>oekomstige gebeurtenissen<span class=\"_ _1a\"></span> zoals winstdo<span class=\"_ _2\"></span>elstellin<span class=\"_ _2\"></span>gen na overna<span class=\"_ _2\"></span>med<span class=\"_ _2\"></span>atum of succ<span class=\"_ _2\"></span>esse<span class=\"_ _2\"></span>n in een b<span class=\"_ _2\"></span>elan<span class=\"_ _2\"></span>grijk proj<span class=\"_ _2\"></span>ect).V<span class=\"_ _0\"></span>er<span class=\"_ _2\"></span>wo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ven iden<span class=\"_ _2\"></span>tifice<span class=\"_ _2\"></span>erba<span class=\"_ _2\"></span>re activa en verp<span class=\"_ _2\"></span>lichting<span class=\"_ _2\"></span>en en voor<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>elijke verplichtin<span class=\"_ _2\"></span>gen overge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n als gevolg van een b<span class=\"_ _2\"></span>edri<span class=\"_ _2\"></span>jfsc<span class=\"_ _2\"></span>ombinati<span class=\"_ _2\"></span>e worden aa<span class=\"_ _2\"></span>nvank<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>lijk gewaarde<span class=\"_ _2\"></span>erd tegen hun re<span class=\"_ _2\"></span>\u00eble waard<span class=\"_ _2\"></span>e op de overna<span class=\"_ _2\"></span>medatu<span class=\"_ _2\"></span>m. V<span class=\"_ _0\"></span>oo<span class=\"_ _2\"></span>r elke overname wa<span class=\"_ _2\"></span>ardeer<span class=\"_ _6\"></span>t de groe<span class=\"_ _2\"></span>p elk mind<span class=\"_ _2\"></span>erhei<span class=\"_ _2\"></span>dsbe<span class=\"_ _2\"></span>lang in d<span class=\"_ _2\"></span>e overgeno<span class=\"_ _2\"></span>men pa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tij tegen re<span class=\"_ _2\"></span>\u00eble mar<span class=\"_ _2\"></span>k<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>waarde of tegen h<span class=\"_ _2\"></span>et evenredig<span class=\"_ _2\"></span>e deel van h<span class=\"_ _2\"></span>et mind<span class=\"_ _2\"></span>erhei<span class=\"_ _2\"></span>dsbe<span class=\"_ _2\"></span>lang in de n<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>-activa van de overge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n par<span class=\"_ _2\"></span>tij.De kosten die ge<span class=\"_ _2\"></span>maak<span class=\"_ _2\"></span>t werd<span class=\"_ _2\"></span>en in het ka<span class=\"_ _2\"></span>der van de overname wo<span class=\"_ _2\"></span>rden op<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>omen in d<span class=\"_ _2\"></span>e result<span class=\"_ _2\"></span>atenrekening. De aan<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>oop<span class=\"_ _2\"></span>kost wordt gewaa<span class=\"_ _2\"></span>rdeerd al<span class=\"_ _2\"></span>s het totaal van de overge<span class=\"_ _2\"></span>dragen ve<span class=\"_ _2\"></span>rgoe<span class=\"_ _2\"></span>ding, gewa<span class=\"_ _2\"></span>ardeerd a<span class=\"_ _2\"></span>an de re\u00eble wa<span class=\"_ _2\"></span>arde op de over<span class=\"_ _2\"></span>name<span class=\"_ _2\"></span>datum en he<span class=\"_ _2\"></span>t bedra<span class=\"_ _2\"></span>g van minderheidsbelangen en eer<span class=\"_ _0\"></span>d<span class=\"_ _2\"></span>er aangehouden belangen in de overgen<span class=\"_ _2\"></span>omen e<span class=\"_ _2\"></span>ntiteit. Voor elke bedrij<span class=\"_ _2\"></span>fsc<span class=\"_ _2\"></span>ombinati<span class=\"_ _2\"></span>e waarde<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>t de gro<span class=\"_ _2\"></span>ep de min<span class=\"_ _2\"></span>derh<span class=\"_ _2\"></span>eidsb<span class=\"_ _2\"></span>elan<span class=\"_ _2\"></span>gen in de overgeno<span class=\"_ _2\"></span>men pa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tijen aa<span class=\"_ _2\"></span>n de re\u00ebl<span class=\"_ _2\"></span>e waarde of aan het evenre<span class=\"_ _2\"></span>dige de<span class=\"_ _2\"></span>el in de id<span class=\"_ _2\"></span>entific<span class=\"_ _2\"></span>eer<span class=\"_ _2\"></span>bare net<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>-activa van de overge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n par<span class=\"_ _2\"></span>tij. H<span class=\"_ _2\"></span>et versc<span class=\"_ _2\"></span>hil van de totale vergo<span class=\"_ _2\"></span>edin<span class=\"_ _2\"></span>g van de overnam<span class=\"_ _2\"></span>e en het b<span class=\"_ _2\"></span>edrag van de mind<span class=\"_ _2\"></span>erhei<span class=\"_ _2\"></span>dsbe<span class=\"_ _2\"></span>lange<span class=\"_ _2\"></span>n over het net<span class=\"_ _2\"></span>to erkend be<span class=\"_ _2\"></span>drag (meest<span class=\"_ _2\"></span>al aan re\u00ebl<span class=\"_ _2\"></span>e waarde) van de ver<span class=\"_ _2\"></span>wor<span class=\"_ _2\"></span>ven identificeerbare act<span class=\"_ _0\"></span>iva en ov<span class=\"_ _0\"></span>ergenomen verplicht<span class=\"_ _1a\"></span>ingen wordt a<span class=\"_ _2\"></span>anzien als go<span class=\"_ _2\"></span>odwi<span class=\"_ _2\"></span>ll. Neg<span class=\"_ _2\"></span>atieve good<span class=\"_ _2\"></span>will wordt onmid<span class=\"_ _2\"></span>dellijk in d<span class=\"_ _2\"></span>e resul<span class=\"_ _2\"></span>tatenrekening op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men.Intercomp<span class=\"_ _2\"></span>any-transa<span class=\"_ _2\"></span>cties, bala<span class=\"_ _2\"></span>nsen en niet-g<span class=\"_ _2\"></span>erealise<span class=\"_ _2\"></span>erde<span class=\"_ _2\"></span> winsten op transac<span class=\"_ _2\"></span>ties tussen enti<span class=\"_ _2\"></span>teiten van de groep worden ge\u00eb<span class=\"_ _2\"></span>liminee<span class=\"_ _2\"></span>rd tijdens de cons<span class=\"_ _2\"></span>olidatie. Nie<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>erealise<span class=\"_ _2\"></span>erde<span class=\"_ _2\"></span> verliezen worden oo<span class=\"_ _2\"></span>k ge\u00eblimin<span class=\"_ _2\"></span>eerd tenzij de transactie<span class=\"_ _2\"></span> bewijs lever<span class=\"_ _6\"></span>t van een bijzondere waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g van het getrans<span class=\"_ _2\"></span>fereerde ac<span class=\"_ _2\"></span>tief in welk geval <span class=\"_ _1a\"></span>het actief in waarde<span class=\"_ _2\"></span> wordt vermin<span class=\"_ _2\"></span>derd via de resul<span class=\"_ _2\"></span>tatenrekening. De gron<span class=\"_ _2\"></span>dslag<span class=\"_ _2\"></span>en van financi\u00eb<span class=\"_ _2\"></span>le verslag<span class=\"_ _2\"></span>geving van doc<span class=\"_ _2\"></span>hteronder<span class=\"_ _2\"></span>nemin<span class=\"_ _2\"></span>gen worden waar no<span class=\"_ _2\"></span>dig aang<span class=\"_ _2\"></span>epast om er<span class=\"_ _2\"></span>vo<span class=\"_ _2\"></span>or te <span class=\"_ _1a\"></span>zorgen dat de grondsl<span class=\"_ _2\"></span>agen die do<span class=\"_ _2\"></span>or de groep worden ge<span class=\"_ _2\"></span>hanteerd<span class=\"_ _2\"></span> consis<span class=\"_ _2\"></span>tent worden toege<span class=\"_ _2\"></span>past.IFRS 5 (Vaste activa aange<span class=\"_ _2\"></span>houd<span class=\"_ _2\"></span>en voor verkoop e<span class=\"_ _2\"></span>n stopg<span class=\"_ _2\"></span>ezette be<span class=\"_ _2\"></span>drijf<span class=\"_ _2\"></span>sactiv<span class=\"_ _2\"></span>iteiten) spec<span class=\"_ _2\"></span>ifice<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>t ni<span class=\"_ _2\"></span>et de beh<span class=\"_ _2\"></span>andel<span class=\"_ _2\"></span>ing voor d<span class=\"_ _2\"></span>e eliminatie van in<span class=\"_ _2\"></span>tercompany-transac<span class=\"_ _2\"></span>ties tusse<span class=\"_ _2\"></span>n de stopg<span class=\"_ _2\"></span>ezette en de vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tgezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten. Als gron<span class=\"_ _2\"></span>dslag vo<span class=\"_ _2\"></span>or financ<span class=\"_ _2\"></span>i\u00eble versla<span class=\"_ _2\"></span>ggevin<span class=\"_ _2\"></span>g opteer<span class=\"_ _6\"></span>t Belysse G<span class=\"_ _2\"></span>roup voor h<span class=\"_ _2\"></span>et elimin<span class=\"_ _2\"></span>eren van intercomp<span class=\"_ _2\"></span>any-transa<span class=\"_ _2\"></span>cties in de w<span class=\"_ _2\"></span>inst- en verlies<span class=\"_ _2\"></span>rekening tusse<span class=\"_ _2\"></span>n de stopg<span class=\"_ _2\"></span>ezette en de vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tgezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten. In overee<span class=\"_ _2\"></span>nstemming m<span class=\"_ _2\"></span>et de vereis<span class=\"_ _2\"></span>te elimina<span class=\"_ _2\"></span>tie van alle intercom<span class=\"_ _2\"></span>pany-<span class=\"_ _2\"></span>saldi vo<span class=\"_ _2\"></span>or de pre<span class=\"_ _2\"></span>sentatie van de jaarre<span class=\"_ _2\"></span>kening (IFRS10)<span class=\"_ _0\"></span>.Segmentra<span class=\"_\"> </span>p<span class=\"_ _2\"></span>por<span class=\"_ _2\"></span>tageOp 4 apr<span class=\"_ _2\"></span>il 2022 kondigde Be<span class=\"_ _2\"></span>lysse G<span class=\"_ _2\"></span>roup NV de vol<span class=\"_ _2\"></span>tooiing aan van de verkoop van h<span class=\"_ _2\"></span>aar Rugs, Res<span class=\"_ _2\"></span>idential p<span class=\"_ _2\"></span>oly<span class=\"_ _2\"></span>propyle<span class=\"_ _2\"></span>en (PP) en Non<span class=\"_ _2\"></span>-Wo<span class=\"_ _0\"></span>ve<span class=\"_ _2\"></span>n activi<span class=\"_ _2\"></span>teiten (de stopgezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten)<span class=\"_ _0\"></span>, s<span class=\"_ _2\"></span>amen m<span class=\"_ _2\"></span>et het me<span class=\"_ _2\"></span>rk Balt<span class=\"_ _2\"></span>a, aan Victori<span class=\"_ _2\"></span>a PL<span class=\"_ _0\"></span>C (de T<span class=\"_ _24\"></span>ra<span class=\"_ _2\"></span>nsactie of d<span class=\"_ _2\"></span>e Desinves<span class=\"_ _2\"></span>tering)<span class=\"_ _0\"></span>.Na de af<span class=\"_ _2\"></span>ronding van d<span class=\"_ _2\"></span>e transactie we<span class=\"_ _2\"></span>rd de mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>ntstruc<span class=\"_ _2\"></span>tuur gewijzig<span class=\"_ _2\"></span>d in een ma<span class=\"_ _2\"></span>nage<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>team voor de Verenigde S<span class=\"_ _2\"></span>taten en e<span class=\"_ _2\"></span>en ande<span class=\"_ _2\"></span>r afzon<span class=\"_ _2\"></span>derlijk mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>team voor Europa, met a<span class=\"_ _2\"></span>anzienlijk m<span class=\"_ _2\"></span>inder central<span class=\"_ _2\"></span>e func<span class=\"_ _2\"></span>ties. Beid<span class=\"_ _2\"></span>e mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>teams heb<span class=\"_ _2\"></span>ben de volg<span class=\"_ _2\"></span>ende h<span class=\"_ _2\"></span>oofdf<span class=\"_ _2\"></span>uncties: pro<span class=\"_ _2\"></span>ductie, inkoop, HR<span class=\"_ _2\"></span>, produ<span class=\"_ _2\"></span>ctontw<span class=\"_ _2\"></span>ikkeling, toelever<span class=\"_ _2\"></span>ingsketen en financ<span class=\"_ _2\"></span>i\u00ebn. D<span class=\"_ _2\"></span>e eco<span class=\"_ _2\"></span>nomisc<span class=\"_ _2\"></span>he kenmerken, de gro<span class=\"_ _2\"></span>eitrend<span class=\"_ _2\"></span>s, de evoluti<span class=\"_ _2\"></span>e van de toelever<span class=\"_ _2\"></span>ingsketen en de be<span class=\"_ _2\"></span>langri<span class=\"_ _2\"></span>jkste waardefactoren versch<span class=\"_ _2\"></span>illen aanzi<span class=\"_ _2\"></span>enlijk tuss<span class=\"_ _2\"></span>en Europa en de VS. In Eur<span class=\"_ _1a\"></span>opa worden d<span class=\"_ _2\"></span>e twe<span class=\"_ _2\"></span>e fabrie<span class=\"_ _2\"></span>ken, Tielt e<span class=\"_ _2\"></span>n Zele, ope<span class=\"_ _2\"></span>ratione<span class=\"_ _2\"></span>el sam<span class=\"_ _2\"></span>en beh<span class=\"_ _2\"></span>eerd on<span class=\"_ _2\"></span>der d<span class=\"_ _2\"></span>ezelfde leid<span class=\"_ _2\"></span>ing, voor d<span class=\"_ _2\"></span>e toewijzing van midd<span class=\"_ _2\"></span>elen, kap<span class=\"_ _2\"></span>itaal<span class=\"_ _2\"></span>uitgaven, toel<span class=\"_ _2\"></span>everingsketen en prod<span class=\"_ _2\"></span>uctie voor de p<span class=\"_ _2\"></span>roduc<span class=\"_ _2\"></span>tie van tapijt<span class=\"_ _2\"></span>teg<span class=\"_ _2\"></span>els en kam<span class=\"_ _2\"></span>erbre<span class=\"_ _2\"></span>ed tapij<span class=\"_ _2\"></span>t voor onze Europes<span class=\"_ _2\"></span>e comm<span class=\"_ _2\"></span>erci\u00ebl<span class=\"_ _2\"></span>e en resid<span class=\"_ _2\"></span>enti\u00eble b<span class=\"_ _2\"></span>edr<span class=\"_ _2\"></span>ijven (inclus<span class=\"_ _2\"></span>ief expor<span class=\"_ _6\"></span>t naar de re<span class=\"_ _2\"></span>st van de werel<span class=\"_ _2\"></span>d). Op basis van deze analyse vol<span class=\"_ _2\"></span>gde onze rap<span class=\"_ _2\"></span>por<span class=\"_ _2\"></span>teri<span class=\"_ _2\"></span>ng het ma<span class=\"_ _2\"></span>nage<span class=\"_ _2\"></span>ment van het b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>f en is het nu Europa e<span class=\"_ _2\"></span>n de V<span class=\"_ _0\"></span>ere<span class=\"_ _2\"></span>nigde S<span class=\"_ _2\"></span>taten (<span class=\"_ _2\"></span>VS<span class=\"_ _0\"></span>) versus e<span class=\"_ _2\"></span>erder C<span class=\"_ _2\"></span>omme<span class=\"_ _2\"></span>rcieel e<span class=\"_ _2\"></span>n Reside<span class=\"_ _2\"></span>ntieel.T<span class=\"_ _24\"></span>o<span class=\"_ _2\"></span>elich<span class=\"_ _2\"></span>ting 4 versc<span class=\"_ _2\"></span>haf<span class=\"_ _2\"></span>t se<span class=\"_ _2\"></span>gmen<span class=\"_ _2\"></span>tinformatie van de gro<span class=\"_ _2\"></span>ep overeenkomstig I<span class=\"_ _2\"></span>FRS 8. De groep z<span class=\"_ _2\"></span>al haar overge<span class=\"_ _2\"></span>bleven be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten uit<span class=\"_ _2\"></span>vo<span class=\"_ _2\"></span>eren via 2 s<span class=\"_ _2\"></span>egme<span class=\"_ _2\"></span>nten die geo<span class=\"_ _2\"></span>rganise<span class=\"_ _2\"></span>erd zijn volge<span class=\"_ _2\"></span>ns regio. He<span class=\"_ _2\"></span>t E<span class=\"_ _1a\"></span>urope<span class=\"_ _2\"></span>se se<span class=\"_ _2\"></span>gment ont<span class=\"_ _2\"></span>werpt, p<span class=\"_ _2\"></span>roduc<span class=\"_ _2\"></span>eer<span class=\"_ _6\"></span>t en distrib<span class=\"_ _2\"></span>ueer<span class=\"_ _6\"></span>t kamerb<span class=\"_ _2\"></span>rede merk<span class=\"_ _6\"></span>tapijten (merl ITC) en modulaire tap<span class=\"_ _2\"></span>ijt<span class=\"_ _2\"></span>tege<span class=\"_ _2\"></span>ls (merk mod<span class=\"_ _2\"></span>ulyss)<span class=\"_ _0\"></span>. H<span class=\"_ _2\"></span>et Amer<span class=\"_ _2\"></span>ikaanse se<span class=\"_ _2\"></span>gmen<span class=\"_ _2\"></span>t ont<span class=\"_ _2\"></span>werpt, pro<span class=\"_ _2\"></span>duce<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>ten distri<span class=\"_ _2\"></span>buee<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t mo<span class=\"_ _2\"></span>dulaire tapi<span class=\"_ _2\"></span>jt<span class=\"_ _2\"></span>tegel<span class=\"_ _2\"></span>s, voorna<span class=\"_ _2\"></span>melijk vo<span class=\"_ _2\"></span>or kantoren en op<span class=\"_ _2\"></span>enba<span class=\"_ _2\"></span>re projecten v<span class=\"_ _2\"></span>ia het me<span class=\"_ _2\"></span>rk Bentley van de groep in d<span class=\"_ _2\"></span>e VS.Op<span class=\"_ _2\"></span>eratione<span class=\"_ _2\"></span>le se<span class=\"_ _2\"></span>gmenten word<span class=\"_ _2\"></span>en op ee<span class=\"_ _2\"></span>n consis<span class=\"_ _2\"></span>tente manie<span class=\"_ _2\"></span>r gerapp<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tee<span class=\"_ _2\"></span>rd in lijn met de i<span class=\"_ _2\"></span>nterne rapp<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>terin<span class=\"_ _2\"></span>g die word<span class=\"_ _2\"></span>t voorge<span class=\"_ _2\"></span>steld aan d<span class=\"_ _2\"></span>e Raad van Bes<span class=\"_ _2\"></span>tuur en het Mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>ntcomit\u00e9. Op m<span class=\"_ _2\"></span>aande<span class=\"_ _2\"></span>lijkse basis word<span class=\"_ _2\"></span>en voor he<span class=\"_ _2\"></span>t Manag<span class=\"_ _2\"></span>emen<span class=\"_ _2\"></span>tcomit\u00e9 de po<span class=\"_ _2\"></span>sten voor omzet, Gec<span class=\"_ _2\"></span>orri<span class=\"_ _2\"></span>geerd<span class=\"_ _2\"></span>e EBITD<span class=\"_ _0\"></span>A<span class=\"_ _2\"></span>, net<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>-voor<span class=\"_ _2\"></span>raad, han<span class=\"_ _2\"></span>delsvord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en en investerin<span class=\"_ _2\"></span>gen wee<span class=\"_ _2\"></span>rgeg<span class=\"_ _2\"></span>even. De se<span class=\"_ _2\"></span>gmentinfor<span class=\"_ _2\"></span>matie die in T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 4 wordt ve<span class=\"_ _2\"></span>rschaf<span class=\"_ _6\"></span>t, werd op deze basis gese<span class=\"_ _2\"></span>lectee<span class=\"_ _2\"></span>rd. Hier<span class=\"_ _2\"></span>uit volg<span class=\"_ _2\"></span>t dat an<span class=\"_ _2\"></span>dere pos<span class=\"_ _2\"></span>ten, zoals totale activa en p<span class=\"_ _2\"></span>assiva pe<span class=\"_ _2\"></span>r segm<span class=\"_ _2\"></span>ent niet i<span class=\"_ _2\"></span>ntern worden n<span class=\"_ _2\"></span>agezien en dus o<span class=\"_ _2\"></span>ok niet word<span class=\"_ _2\"></span>en toege<span class=\"_ _2\"></span>licht. Intre<span class=\"_ _2\"></span>stopbren<span class=\"_ _2\"></span>gsten, intrestkosten en b<span class=\"_ _2\"></span>elastin<span class=\"_ _2\"></span>gen word<span class=\"_ _2\"></span>en cen<span class=\"_ _2\"></span>traal beh<span class=\"_ _2\"></span>eerd e<span class=\"_ _2\"></span>n hierdo<span class=\"_ _2\"></span>or worde<span class=\"_ _2\"></span>n zulke posten niet pe<span class=\"_ _2\"></span>r segm<span class=\"_ _2\"></span>ent voo<span class=\"_ _2\"></span>rgestel<span class=\"_ _2\"></span>d en worde<span class=\"_ _2\"></span>n ze uitges<span class=\"_ _2\"></span>loten van de waarde<span class=\"_ _2\"></span>ring van de winstg<span class=\"_ _2\"></span>evendhei<span class=\"_ _2\"></span>d per s<span class=\"_ _2\"></span>egme<span class=\"_ _2\"></span>nt.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-19-5": {
   "value": "Op 4 apr<span class=\"_ _2\"></span>il 2022 kondigde Be<span class=\"_ _2\"></span>lysse G<span class=\"_ _2\"></span>roup NV de vol<span class=\"_ _2\"></span>tooiing aan van de verkoop van h<span class=\"_ _2\"></span>aar Rugs, Res<span class=\"_ _2\"></span>idential p<span class=\"_ _2\"></span>oly<span class=\"_ _2\"></span>propyle<span class=\"_ _2\"></span>en (PP) en Non<span class=\"_ _2\"></span>-Wo<span class=\"_ _0\"></span>ve<span class=\"_ _2\"></span>n activi<span class=\"_ _2\"></span>teiten (de stopgezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten)<span class=\"_ _0\"></span>, s<span class=\"_ _2\"></span>amen m<span class=\"_ _2\"></span>et het me<span class=\"_ _2\"></span>rk Balt<span class=\"_ _2\"></span>a, aan Victori<span class=\"_ _2\"></span>a PL<span class=\"_ _0\"></span>C (de T<span class=\"_ _24\"></span>ra<span class=\"_ _2\"></span>nsactie of d<span class=\"_ _2\"></span>e Desinves<span class=\"_ _2\"></span>tering)<span class=\"_ _0\"></span>. Voor mee<span class=\"_ _2\"></span>r informatie ve<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>wijzen we naar T<span class=\"_ _0\"></span>oelic<span class=\"_ _2\"></span>hting 39<span class=\"_ _24\"></span>.T<span class=\"_ _24\"></span>oe<span class=\"_ _2\"></span>lichting 1.<span class=\"_ _2\"></span>2. Co<span class=\"_ _2\"></span>nsolidatieDochterondernemingenDo<span class=\"_ _2\"></span>chteronde<span class=\"_ _2\"></span>rnemin<span class=\"_ _2\"></span>gen zijn alle enti<span class=\"_ _2\"></span>teiten waar<span class=\"_ _2\"></span>voor de groep<span class=\"_ _2\"></span> blo<span class=\"_ _2\"></span>otges<span class=\"_ _2\"></span>teld is aan of <span class=\"_ _0\"></span>re<span class=\"_ _2\"></span>chten heef<span class=\"_ _6\"></span>t op variabel<span class=\"_ _2\"></span>e ink<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>msten die het gevolg zijn van haar betrok<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>enhe<span class=\"_ _2\"></span>id bij een entitei<span class=\"_ _2\"></span>t en het vermo<span class=\"_ _2\"></span>gen he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t om deze ink<span class=\"_ _0\"></span>om<span class=\"_ _2\"></span>sten te <span class=\"_ _0\"></span>b<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>temmen als gevolg van haar zegge<span class=\"_ _2\"></span>nschap over de entitei<span class=\"_ _2\"></span>t. Het bes<span class=\"_ _2\"></span>taan en het ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>t van <span class=\"_ _1a\"></span>potenti\u00ebl<span class=\"_ _2\"></span>e stemrechten die mom<span class=\"_ _2\"></span>enteel uitoefenb<span class=\"_ _2\"></span>aar of conver<span class=\"_ _2\"></span>teerb<span class=\"_ _2\"></span>aar zijn, worden in aanme<span class=\"_ _2\"></span>rkin<span class=\"_ _2\"></span>g geno<span class=\"_ _2\"></span>men bij het be<span class=\"_ _2\"></span>oord<span class=\"_ _2\"></span>elen of de groep zegg<span class=\"_ _2\"></span>ensch<span class=\"_ _2\"></span>ap uitoefent over een and<span class=\"_ _2\"></span>ere entiteit. D<span class=\"_ _2\"></span>ochteron<span class=\"_ _2\"></span>dern<span class=\"_ _2\"></span>eminge<span class=\"_ _2\"></span>n worden volle<span class=\"_ _2\"></span>dig gec<span class=\"_ _2\"></span>onso<span class=\"_ _2\"></span>lidee<span class=\"_ _2\"></span>rd vanaf de datum waarop de zegge<span class=\"_ _2\"></span>nschap overdrag<span class=\"_ _2\"></span>en wordt aan de groep. De cons<span class=\"_ _2\"></span>olidatie<span class=\"_ _2\"></span> wordt on<span class=\"_ _2\"></span>geda<span class=\"_ _2\"></span>an gemaak<span class=\"_ _6\"></span>t vanaf de datum waarop de zegge<span class=\"_ _2\"></span>nschap op<span class=\"_ _2\"></span>houd<span class=\"_ _2\"></span>t te bestaan<span class=\"_ _2\"></span>.De gro<span class=\"_ _2\"></span>ep past d<span class=\"_ _2\"></span>e acqu<span class=\"_ _2\"></span>isitiem<span class=\"_ _2\"></span>ethod<span class=\"_ _2\"></span>e toe om be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>comb<span class=\"_ _2\"></span>inaties b<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>houdk<span class=\"_ _2\"></span>undig te ver<span class=\"_ _2\"></span>werken. De beta<span class=\"_ _2\"></span>alde verg<span class=\"_ _2\"></span>oed<span class=\"_ _2\"></span>ing weer<span class=\"_ _2\"></span>spie<span class=\"_ _2\"></span>gelt d<span class=\"_ _2\"></span>e re\u00eble wa<span class=\"_ _2\"></span>arde van de overge<span class=\"_ _2\"></span>dragen a<span class=\"_ _2\"></span>ctiva, de overge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n verplic<span class=\"_ _2\"></span>htinge<span class=\"_ _2\"></span>n en de ui<span class=\"_ _2\"></span>tgeg<span class=\"_ _2\"></span>even eigen<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>vermog<span class=\"_ _2\"></span>ensins<span class=\"_ _2\"></span>trumen<span class=\"_ _2\"></span>ten. De overgedra<span class=\"_ _2\"></span>gen verg<span class=\"_ _2\"></span>oedi<span class=\"_ _2\"></span>ng omvat de re\u00ebl<span class=\"_ _2\"></span>e waarde van ee<span class=\"_ _2\"></span>n actief of pa<span class=\"_ _2\"></span>ssief dat vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>vlo<span class=\"_ _2\"></span>eit u<span class=\"_ _2\"></span>it een vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>waarde<span class=\"_ _2\"></span>lijke vergoedingsovereenkomst (bijvoorbeel<span class=\"_ _2\"></span>d variabele vergoedingsr<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>gelingen v<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>or t<span class=\"_ _0\"></span>oekomstige gebeurtenissen<span class=\"_ _1a\"></span> zoals winstdo<span class=\"_ _2\"></span>elstellin<span class=\"_ _2\"></span>gen na overna<span class=\"_ _2\"></span>med<span class=\"_ _2\"></span>atum of succ<span class=\"_ _2\"></span>esse<span class=\"_ _2\"></span>n in een b<span class=\"_ _2\"></span>elan<span class=\"_ _2\"></span>grijk proj<span class=\"_ _2\"></span>ect).V<span class=\"_ _0\"></span>er<span class=\"_ _2\"></span>wo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ven iden<span class=\"_ _2\"></span>tifice<span class=\"_ _2\"></span>erba<span class=\"_ _2\"></span>re activa en verp<span class=\"_ _2\"></span>lichting<span class=\"_ _2\"></span>en en voor<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>elijke verplichtin<span class=\"_ _2\"></span>gen overge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n als gevolg van een b<span class=\"_ _2\"></span>edri<span class=\"_ _2\"></span>jfsc<span class=\"_ _2\"></span>ombinati<span class=\"_ _2\"></span>e worden aa<span class=\"_ _2\"></span>nvank<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>lijk gewaarde<span class=\"_ _2\"></span>erd tegen hun re<span class=\"_ _2\"></span>\u00eble waard<span class=\"_ _2\"></span>e op de overna<span class=\"_ _2\"></span>medatu<span class=\"_ _2\"></span>m. V<span class=\"_ _0\"></span>oo<span class=\"_ _2\"></span>r elke overname wa<span class=\"_ _2\"></span>ardeer<span class=\"_ _6\"></span>t de groe<span class=\"_ _2\"></span>p elk mind<span class=\"_ _2\"></span>erhei<span class=\"_ _2\"></span>dsbe<span class=\"_ _2\"></span>lang in d<span class=\"_ _2\"></span>e overgeno<span class=\"_ _2\"></span>men pa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tij tegen re<span class=\"_ _2\"></span>\u00eble mar<span class=\"_ _2\"></span>k<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>waarde of tegen h<span class=\"_ _2\"></span>et evenredig<span class=\"_ _2\"></span>e deel van h<span class=\"_ _2\"></span>et mind<span class=\"_ _2\"></span>erhei<span class=\"_ _2\"></span>dsbe<span class=\"_ _2\"></span>lang in de n<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>-activa van de overge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n par<span class=\"_ _2\"></span>tij.De kosten die ge<span class=\"_ _2\"></span>maak<span class=\"_ _2\"></span>t werd<span class=\"_ _2\"></span>en in het ka<span class=\"_ _2\"></span>der van de overname wo<span class=\"_ _2\"></span>rden op<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>omen in d<span class=\"_ _2\"></span>e result<span class=\"_ _2\"></span>atenrekening. De aan<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>oop<span class=\"_ _2\"></span>kost wordt gewaa<span class=\"_ _2\"></span>rdeerd al<span class=\"_ _2\"></span>s het totaal van de overge<span class=\"_ _2\"></span>dragen ve<span class=\"_ _2\"></span>rgoe<span class=\"_ _2\"></span>ding, gewa<span class=\"_ _2\"></span>ardeerd a<span class=\"_ _2\"></span>an de re\u00eble wa<span class=\"_ _2\"></span>arde op de over<span class=\"_ _2\"></span>name<span class=\"_ _2\"></span>datum en he<span class=\"_ _2\"></span>t bedra<span class=\"_ _2\"></span>g van minderheidsbelangen en eer<span class=\"_ _0\"></span>d<span class=\"_ _2\"></span>er aangehouden belangen in de overgen<span class=\"_ _2\"></span>omen e<span class=\"_ _2\"></span>ntiteit. Voor elke bedrij<span class=\"_ _2\"></span>fsc<span class=\"_ _2\"></span>ombinati<span class=\"_ _2\"></span>e waarde<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>t de gro<span class=\"_ _2\"></span>ep de min<span class=\"_ _2\"></span>derh<span class=\"_ _2\"></span>eidsb<span class=\"_ _2\"></span>elan<span class=\"_ _2\"></span>gen in de overgeno<span class=\"_ _2\"></span>men pa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tijen aa<span class=\"_ _2\"></span>n de re\u00ebl<span class=\"_ _2\"></span>e waarde of aan het evenre<span class=\"_ _2\"></span>dige de<span class=\"_ _2\"></span>el in de id<span class=\"_ _2\"></span>entific<span class=\"_ _2\"></span>eer<span class=\"_ _2\"></span>bare net<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>-activa van de overge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n par<span class=\"_ _2\"></span>tij. H<span class=\"_ _2\"></span>et versc<span class=\"_ _2\"></span>hil van de totale vergo<span class=\"_ _2\"></span>edin<span class=\"_ _2\"></span>g van de overnam<span class=\"_ _2\"></span>e en het b<span class=\"_ _2\"></span>edrag van de mind<span class=\"_ _2\"></span>erhei<span class=\"_ _2\"></span>dsbe<span class=\"_ _2\"></span>lange<span class=\"_ _2\"></span>n over het net<span class=\"_ _2\"></span>to erkend be<span class=\"_ _2\"></span>drag (meest<span class=\"_ _2\"></span>al aan re\u00ebl<span class=\"_ _2\"></span>e waarde) van de ver<span class=\"_ _2\"></span>wor<span class=\"_ _2\"></span>ven identificeerbare act<span class=\"_ _0\"></span>iva en ov<span class=\"_ _0\"></span>ergenomen verplicht<span class=\"_ _1a\"></span>ingen wordt a<span class=\"_ _2\"></span>anzien als go<span class=\"_ _2\"></span>odwi<span class=\"_ _2\"></span>ll. Neg<span class=\"_ _2\"></span>atieve good<span class=\"_ _2\"></span>will wordt onmid<span class=\"_ _2\"></span>dellijk in d<span class=\"_ _2\"></span>e resul<span class=\"_ _2\"></span>tatenrekening op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men.Intercomp<span class=\"_ _2\"></span>any-transa<span class=\"_ _2\"></span>cties, bala<span class=\"_ _2\"></span>nsen en niet-g<span class=\"_ _2\"></span>erealise<span class=\"_ _2\"></span>erde<span class=\"_ _2\"></span> winsten op transac<span class=\"_ _2\"></span>ties tussen enti<span class=\"_ _2\"></span>teiten van de groep worden ge\u00eb<span class=\"_ _2\"></span>liminee<span class=\"_ _2\"></span>rd tijdens de cons<span class=\"_ _2\"></span>olidatie. Nie<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>erealise<span class=\"_ _2\"></span>erde<span class=\"_ _2\"></span> verliezen worden oo<span class=\"_ _2\"></span>k ge\u00eblimin<span class=\"_ _2\"></span>eerd tenzij de transactie<span class=\"_ _2\"></span> bewijs lever<span class=\"_ _6\"></span>t van een bijzondere waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g van het getrans<span class=\"_ _2\"></span>fereerde ac<span class=\"_ _2\"></span>tief in welk geval <span class=\"_ _1a\"></span>het actief in waarde<span class=\"_ _2\"></span> wordt vermin<span class=\"_ _2\"></span>derd via de resul<span class=\"_ _2\"></span>tatenrekening. De gron<span class=\"_ _2\"></span>dslag<span class=\"_ _2\"></span>en van financi\u00eb<span class=\"_ _2\"></span>le verslag<span class=\"_ _2\"></span>geving van doc<span class=\"_ _2\"></span>hteronder<span class=\"_ _2\"></span>nemin<span class=\"_ _2\"></span>gen worden waar no<span class=\"_ _2\"></span>dig aang<span class=\"_ _2\"></span>epast om er<span class=\"_ _2\"></span>vo<span class=\"_ _2\"></span>or te <span class=\"_ _1a\"></span>zorgen dat de grondsl<span class=\"_ _2\"></span>agen die do<span class=\"_ _2\"></span>or de groep worden ge<span class=\"_ _2\"></span>hanteerd<span class=\"_ _2\"></span> consis<span class=\"_ _2\"></span>tent worden toege<span class=\"_ _2\"></span>past.IFRS 5 (Vaste activa aange<span class=\"_ _2\"></span>houd<span class=\"_ _2\"></span>en voor verkoop e<span class=\"_ _2\"></span>n stopg<span class=\"_ _2\"></span>ezette be<span class=\"_ _2\"></span>drijf<span class=\"_ _2\"></span>sactiv<span class=\"_ _2\"></span>iteiten) spec<span class=\"_ _2\"></span>ifice<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>t ni<span class=\"_ _2\"></span>et de beh<span class=\"_ _2\"></span>andel<span class=\"_ _2\"></span>ing voor d<span class=\"_ _2\"></span>e eliminatie van in<span class=\"_ _2\"></span>tercompany-transac<span class=\"_ _2\"></span>ties tusse<span class=\"_ _2\"></span>n de stopg<span class=\"_ _2\"></span>ezette en de vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tgezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten. Als gron<span class=\"_ _2\"></span>dslag vo<span class=\"_ _2\"></span>or financ<span class=\"_ _2\"></span>i\u00eble versla<span class=\"_ _2\"></span>ggevin<span class=\"_ _2\"></span>g opteer<span class=\"_ _6\"></span>t Belysse G<span class=\"_ _2\"></span>roup voor h<span class=\"_ _2\"></span>et elimin<span class=\"_ _2\"></span>eren van intercomp<span class=\"_ _2\"></span>any-transa<span class=\"_ _2\"></span>cties in de w<span class=\"_ _2\"></span>inst- en verlies<span class=\"_ _2\"></span>rekening tusse<span class=\"_ _2\"></span>n de stopg<span class=\"_ _2\"></span>ezette en de vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tgezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten. In overee<span class=\"_ _2\"></span>nstemming m<span class=\"_ _2\"></span>et de vereis<span class=\"_ _2\"></span>te elimina<span class=\"_ _2\"></span>tie van alle intercom<span class=\"_ _2\"></span>pany-<span class=\"_ _2\"></span>saldi vo<span class=\"_ _2\"></span>or de pre<span class=\"_ _2\"></span>sentatie van de jaarre<span class=\"_ _2\"></span>kening (IFRS10)<span class=\"_ _0\"></span>.T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>5. Go<span class=\"_ _2\"></span>odwi<span class=\"_ _2\"></span>llDe go<span class=\"_ _2\"></span>odwil<span class=\"_ _2\"></span>l wordt toeg<span class=\"_ _2\"></span>erekend aan kas<span class=\"_ _2\"></span>stroom<span class=\"_ _2\"></span>-gene<span class=\"_ _2\"></span>rerend<span class=\"_ _2\"></span>e eenh<span class=\"_ _2\"></span>eden of gro<span class=\"_ _2\"></span>epe<span class=\"_ _2\"></span>n van kasstroo<span class=\"_ _2\"></span>m-gene<span class=\"_ _2\"></span>rerend<span class=\"_ _2\"></span>e eenh<span class=\"_ _2\"></span>eden wa<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>van ver<span class=\"_ _2\"></span>wacht wo<span class=\"_ _2\"></span>rdt dat zij voorde<span class=\"_ _2\"></span>el zullen h<span class=\"_ _2\"></span>alen ui<span class=\"_ _2\"></span>t de be<span class=\"_ _2\"></span>drij<span class=\"_ _2\"></span>fscom<span class=\"_ _2\"></span>binatie waar<span class=\"_ _2\"></span>uit de go<span class=\"_ _2\"></span>odwill o<span class=\"_ _2\"></span>ntstond. Go<span class=\"_ _2\"></span>odwi<span class=\"_ _2\"></span>ll wordt jaa<span class=\"_ _2\"></span>rlijks getest o<span class=\"_ _2\"></span>p waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g en tegen kostp<span class=\"_ _2\"></span>rijs gewaard<span class=\"_ _2\"></span>eerd in de onde<span class=\"_ _2\"></span>rligg<span class=\"_ _2\"></span>ende valu<span class=\"_ _2\"></span>ta vermin<span class=\"_ _2\"></span>derd m<span class=\"_ _2\"></span>et de gec<span class=\"_ _2\"></span>umule<span class=\"_ _2\"></span>erde bijzonde<span class=\"_ _2\"></span>re waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen. Bijzond<span class=\"_ _2\"></span>ere waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen o<span class=\"_ _2\"></span>p goo<span class=\"_ _2\"></span>dwill worde<span class=\"_ _2\"></span>n niet me<span class=\"_ _2\"></span>er terugg<span class=\"_ _2\"></span>edraaid<span class=\"_ _2\"></span>. Winsten en ver<span class=\"_ _2\"></span>liezen op de verkoop van ee<span class=\"_ _2\"></span>n kasstroo<span class=\"_ _2\"></span>m-<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>enere<span class=\"_ _2\"></span>rende e<span class=\"_ _2\"></span>enhe<span class=\"_ _2\"></span>id omvat<span class=\"_ _2\"></span>ten de bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde van de goo<span class=\"_ _2\"></span>dwill m<span class=\"_ _2\"></span>et betrek<span class=\"_ _2\"></span>king tot de verkochte kass<span class=\"_ _2\"></span>troom<span class=\"_ _2\"></span>-genererende eenheid<span class=\"_ _0\"></span>.  ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-19-6": {
   "value": "Op 4 apr<span class=\"_ _2\"></span>il 2022 kondigde Be<span class=\"_ _2\"></span>lysse G<span class=\"_ _2\"></span>roup NV de vol<span class=\"_ _2\"></span>tooiing aan van de verkoop van h<span class=\"_ _2\"></span>aar Rugs, Res<span class=\"_ _2\"></span>idential p<span class=\"_ _2\"></span>oly<span class=\"_ _2\"></span>propyle<span class=\"_ _2\"></span>en (PP) en Non<span class=\"_ _2\"></span>-Wo<span class=\"_ _0\"></span>ve<span class=\"_ _2\"></span>n activi<span class=\"_ _2\"></span>teiten (de stopgezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten)<span class=\"_ _0\"></span>, s<span class=\"_ _2\"></span>amen m<span class=\"_ _2\"></span>et het me<span class=\"_ _2\"></span>rk Balt<span class=\"_ _2\"></span>a, aan Victori<span class=\"_ _2\"></span>a PL<span class=\"_ _0\"></span>C (de T<span class=\"_ _24\"></span>ra<span class=\"_ _2\"></span>nsactie of d<span class=\"_ _2\"></span>e Desinves<span class=\"_ _2\"></span>tering)<span class=\"_ _0\"></span>. Voor mee<span class=\"_ _2\"></span>r informatie ve<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>wijzen we naar T<span class=\"_ _0\"></span>oelic<span class=\"_ _2\"></span>hting 39<span class=\"_ _24\"></span>.IFRS 5 (Vaste activa aange<span class=\"_ _2\"></span>houd<span class=\"_ _2\"></span>en voor verkoop e<span class=\"_ _2\"></span>n stopg<span class=\"_ _2\"></span>ezette be<span class=\"_ _2\"></span>drijf<span class=\"_ _2\"></span>sactiv<span class=\"_ _2\"></span>iteiten) spec<span class=\"_ _2\"></span>ifice<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>t ni<span class=\"_ _2\"></span>et de beh<span class=\"_ _2\"></span>andel<span class=\"_ _2\"></span>ing voor d<span class=\"_ _2\"></span>e eliminatie van in<span class=\"_ _2\"></span>tercompany-transac<span class=\"_ _2\"></span>ties tusse<span class=\"_ _2\"></span>n de stopg<span class=\"_ _2\"></span>ezette en de vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tgezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten. Als gron<span class=\"_ _2\"></span>dslag vo<span class=\"_ _2\"></span>or financ<span class=\"_ _2\"></span>i\u00eble versla<span class=\"_ _2\"></span>ggevin<span class=\"_ _2\"></span>g opteer<span class=\"_ _6\"></span>t Belysse G<span class=\"_ _2\"></span>roup voor h<span class=\"_ _2\"></span>et elimin<span class=\"_ _2\"></span>eren van intercomp<span class=\"_ _2\"></span>any-transa<span class=\"_ _2\"></span>cties in de w<span class=\"_ _2\"></span>inst- en verlies<span class=\"_ _2\"></span>rekening tusse<span class=\"_ _2\"></span>n de stopg<span class=\"_ _2\"></span>ezette en de vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tgezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten. In overee<span class=\"_ _2\"></span>nstemming m<span class=\"_ _2\"></span>et de vereis<span class=\"_ _2\"></span>te elimina<span class=\"_ _2\"></span>tie van alle intercom<span class=\"_ _2\"></span>pany-<span class=\"_ _2\"></span>saldi vo<span class=\"_ _2\"></span>or de pre<span class=\"_ _2\"></span>sentatie van de jaarre<span class=\"_ _2\"></span>kening (IFRS10)<span class=\"_ _0\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDiscontinuedOperationsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-19-7": {
   "value": "Op 4 apr<span class=\"_ _2\"></span>il 2022 kondigde Be<span class=\"_ _2\"></span>lysse G<span class=\"_ _2\"></span>roup NV de vol<span class=\"_ _2\"></span>tooiing aan van de verkoop van h<span class=\"_ _2\"></span>aar Rugs, Res<span class=\"_ _2\"></span>idential p<span class=\"_ _2\"></span>oly<span class=\"_ _2\"></span>propyle<span class=\"_ _2\"></span>en (PP) en Non<span class=\"_ _2\"></span>-Wo<span class=\"_ _0\"></span>ve<span class=\"_ _2\"></span>n activi<span class=\"_ _2\"></span>teiten (de stopgezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten)<span class=\"_ _0\"></span>, s<span class=\"_ _2\"></span>amen m<span class=\"_ _2\"></span>et het me<span class=\"_ _2\"></span>rk Balt<span class=\"_ _2\"></span>a, aan Victori<span class=\"_ _2\"></span>a PL<span class=\"_ _0\"></span>C (de T<span class=\"_ _24\"></span>ra<span class=\"_ _2\"></span>nsactie of d<span class=\"_ _2\"></span>e Desinves<span class=\"_ _2\"></span>tering)<span class=\"_ _0\"></span>. Voor mee<span class=\"_ _2\"></span>r informatie ve<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>wijzen we naar T<span class=\"_ _0\"></span>oelic<span class=\"_ _2\"></span>hting 39<span class=\"_ _24\"></span>.IFRS 5 (Vaste activa aange<span class=\"_ _2\"></span>houd<span class=\"_ _2\"></span>en voor verkoop e<span class=\"_ _2\"></span>n stopg<span class=\"_ _2\"></span>ezette be<span class=\"_ _2\"></span>drijf<span class=\"_ _2\"></span>sactiv<span class=\"_ _2\"></span>iteiten) spec<span class=\"_ _2\"></span>ifice<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>t ni<span class=\"_ _2\"></span>et de beh<span class=\"_ _2\"></span>andel<span class=\"_ _2\"></span>ing voor d<span class=\"_ _2\"></span>e eliminatie van in<span class=\"_ _2\"></span>tercompany-transac<span class=\"_ _2\"></span>ties tusse<span class=\"_ _2\"></span>n de stopg<span class=\"_ _2\"></span>ezette en de vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tgezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten. Als gron<span class=\"_ _2\"></span>dslag vo<span class=\"_ _2\"></span>or financ<span class=\"_ _2\"></span>i\u00eble versla<span class=\"_ _2\"></span>ggevin<span class=\"_ _2\"></span>g opteer<span class=\"_ _6\"></span>t Belysse G<span class=\"_ _2\"></span>roup voor h<span class=\"_ _2\"></span>et elimin<span class=\"_ _2\"></span>eren van intercomp<span class=\"_ _2\"></span>any-transa<span class=\"_ _2\"></span>cties in de w<span class=\"_ _2\"></span>inst- en verlies<span class=\"_ _2\"></span>rekening tusse<span class=\"_ _2\"></span>n de stopg<span class=\"_ _2\"></span>ezette en de vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tgezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten. In overee<span class=\"_ _2\"></span>nstemming m<span class=\"_ _2\"></span>et de vereis<span class=\"_ _2\"></span>te elimina<span class=\"_ _2\"></span>tie van alle intercom<span class=\"_ _2\"></span>pany-<span class=\"_ _2\"></span>saldi vo<span class=\"_ _2\"></span>or de pre<span class=\"_ _2\"></span>sentatie van de jaarre<span class=\"_ _2\"></span>kening (IFRS10)<span class=\"_ _0\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-20-3": {
   "value": "Na de af<span class=\"_ _2\"></span>ronding van d<span class=\"_ _2\"></span>e T<span class=\"_ _24\"></span>rans<span class=\"_ _2\"></span>actie werd d<span class=\"_ _2\"></span>e mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>ntstruc<span class=\"_ _2\"></span>tuur gewijzig<span class=\"_ _2\"></span>d naar \u00e9\u00e9<span class=\"_ _2\"></span>n mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>team voor de Verenigde S<span class=\"_ _2\"></span>taten en e<span class=\"_ _2\"></span>en ande<span class=\"_ _2\"></span>r afzon<span class=\"_ _2\"></span>derlij<span class=\"_ _2\"></span>k manag<span class=\"_ _2\"></span>emen<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>team voor Europa, met aa<span class=\"_ _2\"></span>nzienlijk minde<span class=\"_ _2\"></span>r central<span class=\"_ _2\"></span>e functi<span class=\"_ _2\"></span>es. Beid<span class=\"_ _2\"></span>e manag<span class=\"_ _2\"></span>eme<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>teams heb<span class=\"_ _2\"></span>ben de vo<span class=\"_ _2\"></span>lgen<span class=\"_ _2\"></span>de hoofd<span class=\"_ _2\"></span>func<span class=\"_ _2\"></span>ties: produ<span class=\"_ _2\"></span>ctie, inkoop, HR, pro<span class=\"_ _2\"></span>ductont<span class=\"_ _2\"></span>wikkeling<span class=\"_ _2\"></span>, suppl<span class=\"_ _2\"></span>y chain en fin<span class=\"_ _2\"></span>anci\u00eb<span class=\"_ _2\"></span>n. De eco<span class=\"_ _2\"></span>nomisc<span class=\"_ _2\"></span>he kenmerken, de gro<span class=\"_ _2\"></span>eitrend<span class=\"_ _2\"></span>s, de evoluti<span class=\"_ _2\"></span>es in de toelever<span class=\"_ _2\"></span>ingsketen en de be<span class=\"_ _2\"></span>langri<span class=\"_ _2\"></span>jkste drijf<span class=\"_ _2\"></span>veren vo<span class=\"_ _2\"></span>or waarde<span class=\"_ _2\"></span>creatie vers<span class=\"_ _2\"></span>chillen a<span class=\"_ _2\"></span>anzienlijk in Europa e<span class=\"_ _2\"></span>n de VS. In Europa worden de t<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>e fabrieken, Ti<span class=\"_ _2\"></span>elt en Zel<span class=\"_ _2\"></span>e, opera<span class=\"_ _2\"></span>tionee<span class=\"_ _2\"></span>lsame<span class=\"_ _2\"></span>n beh<span class=\"_ _2\"></span>eerd on<span class=\"_ _2\"></span>der dezelfd<span class=\"_ _2\"></span>e leidi<span class=\"_ _2\"></span>ng, voor d<span class=\"_ _2\"></span>e toewijzing van midde<span class=\"_ _2\"></span>len, kap<span class=\"_ _2\"></span>itaalu<span class=\"_ _2\"></span>itgaven, toelever<span class=\"_ _2\"></span>ingsketen en produ<span class=\"_ _2\"></span>ctie voor d<span class=\"_ _2\"></span>e produ<span class=\"_ _2\"></span>ctie van tapij<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>tegels en kam<span class=\"_ _2\"></span>erb<span class=\"_ _2\"></span>reed tapij<span class=\"_ _2\"></span>t voor onze Europese c<span class=\"_ _2\"></span>omme<span class=\"_ _2\"></span>rci\u00eble e<span class=\"_ _2\"></span>n reside<span class=\"_ _2\"></span>nti\u00eble be<span class=\"_ _2\"></span>drijven (in<span class=\"_ _2\"></span>clusief exp<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>t na<span class=\"_ _2\"></span>ar de rest van d<span class=\"_ _2\"></span>e wereld). Op bas<span class=\"_ _2\"></span>is van deze analyse volg<span class=\"_ _2\"></span>de onze rapp<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>terin<span class=\"_ _2\"></span>g het mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt van het be<span class=\"_ _2\"></span>drij<span class=\"_ _2\"></span>f en is het nu Europa en d<span class=\"_ _2\"></span>e V<span class=\"_ _0\"></span>ere<span class=\"_ _2\"></span>nigde S<span class=\"_ _2\"></span>taten (<span class=\"_ _2\"></span>VS<span class=\"_ _0\"></span>) ver<span class=\"_ _2\"></span>sus eerd<span class=\"_ _2\"></span>er Com<span class=\"_ _2\"></span>mercie<span class=\"_ _2\"></span>el en Residentieel.Segmentra<span class=\"_\"> </span>p<span class=\"_ _2\"></span>por<span class=\"_ _2\"></span>tageOp 4 apr<span class=\"_ _2\"></span>il 2022 kondigde Be<span class=\"_ _2\"></span>lysse G<span class=\"_ _2\"></span>roup NV de vol<span class=\"_ _2\"></span>tooiing aan van de verkoop van h<span class=\"_ _2\"></span>aar Rugs, Res<span class=\"_ _2\"></span>idential p<span class=\"_ _2\"></span>oly<span class=\"_ _2\"></span>propyle<span class=\"_ _2\"></span>en (PP) en Non<span class=\"_ _2\"></span>-Wo<span class=\"_ _0\"></span>ve<span class=\"_ _2\"></span>n activi<span class=\"_ _2\"></span>teiten (de stopgezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten)<span class=\"_ _0\"></span>, s<span class=\"_ _2\"></span>amen m<span class=\"_ _2\"></span>et het me<span class=\"_ _2\"></span>rk Balt<span class=\"_ _2\"></span>a, aan Victori<span class=\"_ _2\"></span>a PL<span class=\"_ _0\"></span>C (de T<span class=\"_ _24\"></span>ra<span class=\"_ _2\"></span>nsactie of d<span class=\"_ _2\"></span>e Desinves<span class=\"_ _2\"></span>tering)<span class=\"_ _0\"></span>.Na de af<span class=\"_ _2\"></span>ronding van d<span class=\"_ _2\"></span>e transactie we<span class=\"_ _2\"></span>rd de mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>ntstruc<span class=\"_ _2\"></span>tuur gewijzig<span class=\"_ _2\"></span>d in een ma<span class=\"_ _2\"></span>nage<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>team voor de Verenigde S<span class=\"_ _2\"></span>taten en e<span class=\"_ _2\"></span>en ande<span class=\"_ _2\"></span>r afzon<span class=\"_ _2\"></span>derlijk mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>team voor Europa, met a<span class=\"_ _2\"></span>anzienlijk m<span class=\"_ _2\"></span>inder central<span class=\"_ _2\"></span>e func<span class=\"_ _2\"></span>ties. Beid<span class=\"_ _2\"></span>e mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>teams heb<span class=\"_ _2\"></span>ben de volg<span class=\"_ _2\"></span>ende h<span class=\"_ _2\"></span>oofdf<span class=\"_ _2\"></span>uncties: pro<span class=\"_ _2\"></span>ductie, inkoop, HR<span class=\"_ _2\"></span>, produ<span class=\"_ _2\"></span>ctontw<span class=\"_ _2\"></span>ikkeling, toelever<span class=\"_ _2\"></span>ingsketen en financ<span class=\"_ _2\"></span>i\u00ebn. D<span class=\"_ _2\"></span>e eco<span class=\"_ _2\"></span>nomisc<span class=\"_ _2\"></span>he kenmerken, de gro<span class=\"_ _2\"></span>eitrend<span class=\"_ _2\"></span>s, de evoluti<span class=\"_ _2\"></span>e van de toelever<span class=\"_ _2\"></span>ingsketen en de be<span class=\"_ _2\"></span>langri<span class=\"_ _2\"></span>jkste waardefactoren versch<span class=\"_ _2\"></span>illen aanzi<span class=\"_ _2\"></span>enlijk tuss<span class=\"_ _2\"></span>en Europa en de VS. In Eur<span class=\"_ _1a\"></span>opa worden d<span class=\"_ _2\"></span>e twe<span class=\"_ _2\"></span>e fabrie<span class=\"_ _2\"></span>ken, Tielt e<span class=\"_ _2\"></span>n Zele, ope<span class=\"_ _2\"></span>ratione<span class=\"_ _2\"></span>el sam<span class=\"_ _2\"></span>en beh<span class=\"_ _2\"></span>eerd on<span class=\"_ _2\"></span>der d<span class=\"_ _2\"></span>ezelfde leid<span class=\"_ _2\"></span>ing, voor d<span class=\"_ _2\"></span>e toewijzing van midd<span class=\"_ _2\"></span>elen, kap<span class=\"_ _2\"></span>itaal<span class=\"_ _2\"></span>uitgaven, toel<span class=\"_ _2\"></span>everingsketen en prod<span class=\"_ _2\"></span>uctie voor de p<span class=\"_ _2\"></span>roduc<span class=\"_ _2\"></span>tie van tapijt<span class=\"_ _2\"></span>teg<span class=\"_ _2\"></span>els en kam<span class=\"_ _2\"></span>erbre<span class=\"_ _2\"></span>ed tapij<span class=\"_ _2\"></span>t voor onze Europes<span class=\"_ _2\"></span>e comm<span class=\"_ _2\"></span>erci\u00ebl<span class=\"_ _2\"></span>e en resid<span class=\"_ _2\"></span>enti\u00eble b<span class=\"_ _2\"></span>edr<span class=\"_ _2\"></span>ijven (inclus<span class=\"_ _2\"></span>ief expor<span class=\"_ _6\"></span>t naar de re<span class=\"_ _2\"></span>st van de werel<span class=\"_ _2\"></span>d). Op basis van deze analyse vol<span class=\"_ _2\"></span>gde onze rap<span class=\"_ _2\"></span>por<span class=\"_ _2\"></span>teri<span class=\"_ _2\"></span>ng het ma<span class=\"_ _2\"></span>nage<span class=\"_ _2\"></span>ment van het b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>f en is het nu Europa e<span class=\"_ _2\"></span>n de V<span class=\"_ _0\"></span>ere<span class=\"_ _2\"></span>nigde S<span class=\"_ _2\"></span>taten (<span class=\"_ _2\"></span>VS<span class=\"_ _0\"></span>) versus e<span class=\"_ _2\"></span>erder C<span class=\"_ _2\"></span>omme<span class=\"_ _2\"></span>rcieel e<span class=\"_ _2\"></span>n Reside<span class=\"_ _2\"></span>ntieel.T<span class=\"_ _24\"></span>o<span class=\"_ _2\"></span>elich<span class=\"_ _2\"></span>ting 4 versc<span class=\"_ _2\"></span>haf<span class=\"_ _2\"></span>t se<span class=\"_ _2\"></span>gmen<span class=\"_ _2\"></span>tinformatie van de gro<span class=\"_ _2\"></span>ep overeenkomstig I<span class=\"_ _2\"></span>FRS 8. De groep z<span class=\"_ _2\"></span>al haar overge<span class=\"_ _2\"></span>bleven be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten uit<span class=\"_ _2\"></span>vo<span class=\"_ _2\"></span>eren via 2 s<span class=\"_ _2\"></span>egme<span class=\"_ _2\"></span>nten die geo<span class=\"_ _2\"></span>rganise<span class=\"_ _2\"></span>erd zijn volge<span class=\"_ _2\"></span>ns regio. He<span class=\"_ _2\"></span>t E<span class=\"_ _1a\"></span>urope<span class=\"_ _2\"></span>se se<span class=\"_ _2\"></span>gment ont<span class=\"_ _2\"></span>werpt, p<span class=\"_ _2\"></span>roduc<span class=\"_ _2\"></span>eer<span class=\"_ _6\"></span>t en distrib<span class=\"_ _2\"></span>ueer<span class=\"_ _6\"></span>t kamerb<span class=\"_ _2\"></span>rede merk<span class=\"_ _6\"></span>tapijten (merl ITC) en modulaire tap<span class=\"_ _2\"></span>ijt<span class=\"_ _2\"></span>tege<span class=\"_ _2\"></span>ls (merk mod<span class=\"_ _2\"></span>ulyss)<span class=\"_ _0\"></span>. H<span class=\"_ _2\"></span>et Amer<span class=\"_ _2\"></span>ikaanse se<span class=\"_ _2\"></span>gmen<span class=\"_ _2\"></span>t ont<span class=\"_ _2\"></span>werpt, pro<span class=\"_ _2\"></span>duce<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>ten distri<span class=\"_ _2\"></span>buee<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t mo<span class=\"_ _2\"></span>dulaire tapi<span class=\"_ _2\"></span>jt<span class=\"_ _2\"></span>tegel<span class=\"_ _2\"></span>s, voorna<span class=\"_ _2\"></span>melijk vo<span class=\"_ _2\"></span>or kantoren en op<span class=\"_ _2\"></span>enba<span class=\"_ _2\"></span>re projecten v<span class=\"_ _2\"></span>ia het me<span class=\"_ _2\"></span>rk Bentley van de groep in d<span class=\"_ _2\"></span>e VS.Op<span class=\"_ _2\"></span>eratione<span class=\"_ _2\"></span>le se<span class=\"_ _2\"></span>gmenten word<span class=\"_ _2\"></span>en op ee<span class=\"_ _2\"></span>n consis<span class=\"_ _2\"></span>tente manie<span class=\"_ _2\"></span>r gerapp<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tee<span class=\"_ _2\"></span>rd in lijn met de i<span class=\"_ _2\"></span>nterne rapp<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>terin<span class=\"_ _2\"></span>g die word<span class=\"_ _2\"></span>t voorge<span class=\"_ _2\"></span>steld aan d<span class=\"_ _2\"></span>e Raad van Bes<span class=\"_ _2\"></span>tuur en het Mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>ntcomit\u00e9. Op m<span class=\"_ _2\"></span>aande<span class=\"_ _2\"></span>lijkse basis word<span class=\"_ _2\"></span>en voor he<span class=\"_ _2\"></span>t Manag<span class=\"_ _2\"></span>emen<span class=\"_ _2\"></span>tcomit\u00e9 de po<span class=\"_ _2\"></span>sten voor omzet, Gec<span class=\"_ _2\"></span>orri<span class=\"_ _2\"></span>geerd<span class=\"_ _2\"></span>e EBITD<span class=\"_ _0\"></span>A<span class=\"_ _2\"></span>, net<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>-voor<span class=\"_ _2\"></span>raad, han<span class=\"_ _2\"></span>delsvord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en en investerin<span class=\"_ _2\"></span>gen wee<span class=\"_ _2\"></span>rgeg<span class=\"_ _2\"></span>even. De se<span class=\"_ _2\"></span>gmentinfor<span class=\"_ _2\"></span>matie die in T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 4 wordt ve<span class=\"_ _2\"></span>rschaf<span class=\"_ _6\"></span>t, werd op deze basis gese<span class=\"_ _2\"></span>lectee<span class=\"_ _2\"></span>rd. Hier<span class=\"_ _2\"></span>uit volg<span class=\"_ _2\"></span>t dat an<span class=\"_ _2\"></span>dere pos<span class=\"_ _2\"></span>ten, zoals totale activa en p<span class=\"_ _2\"></span>assiva pe<span class=\"_ _2\"></span>r segm<span class=\"_ _2\"></span>ent niet i<span class=\"_ _2\"></span>ntern worden n<span class=\"_ _2\"></span>agezien en dus o<span class=\"_ _2\"></span>ok niet word<span class=\"_ _2\"></span>en toege<span class=\"_ _2\"></span>licht. Intre<span class=\"_ _2\"></span>stopbren<span class=\"_ _2\"></span>gsten, intrestkosten en b<span class=\"_ _2\"></span>elastin<span class=\"_ _2\"></span>gen word<span class=\"_ _2\"></span>en cen<span class=\"_ _2\"></span>traal beh<span class=\"_ _2\"></span>eerd e<span class=\"_ _2\"></span>n hierdo<span class=\"_ _2\"></span>or worde<span class=\"_ _2\"></span>n zulke posten niet pe<span class=\"_ _2\"></span>r segm<span class=\"_ _2\"></span>ent voo<span class=\"_ _2\"></span>rgestel<span class=\"_ _2\"></span>d en worde<span class=\"_ _2\"></span>n ze uitges<span class=\"_ _2\"></span>loten van de waarde<span class=\"_ _2\"></span>ring van de winstg<span class=\"_ _2\"></span>evendhei<span class=\"_ _2\"></span>d per s<span class=\"_ _2\"></span>egme<span class=\"_ _2\"></span>nt.T<span class=\"_ _1\"></span>o<span class=\"_ _2\"></span>elichting 4. Segm<span class=\"_ _2\"></span>entrappor<span class=\"_ _6\"></span>tageSegm<span class=\"_ _2\"></span>entinforma<span class=\"_ _2\"></span>tie wordt g<span class=\"_ _2\"></span>eprese<span class=\"_ _2\"></span>nteerd met betrek<span class=\"_ _2\"></span>king tot de b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>fsse<span class=\"_ _2\"></span>gmenten van de g<span class=\"_ _2\"></span>roep, zoals eerd<span class=\"_ _2\"></span>er ged<span class=\"_ _2\"></span>efiniee<span class=\"_ _2\"></span>rd. De pre<span class=\"_ _2\"></span>statie<span class=\"_ _2\"></span>s van de segm<span class=\"_ _2\"></span>enten worden o<span class=\"_ _2\"></span>pgevol<span class=\"_ _2\"></span>gd en na<span class=\"_ _2\"></span>gezien do<span class=\"_ _2\"></span>or de be<span class=\"_ _2\"></span>langr<span class=\"_ _2\"></span>ijkste ope<span class=\"_ _2\"></span>ratione<span class=\"_ _2\"></span>le be<span class=\"_ _2\"></span>slissing<span class=\"_ _2\"></span>neme<span class=\"_ _2\"></span>r van de groep, zijnd<span class=\"_ _2\"></span>e het Mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>ntcomit\u00e9. Na de af<span class=\"_ _2\"></span>rondin<span class=\"_ _2\"></span>g van de transac<span class=\"_ _2\"></span>tie werd de ma<span class=\"_ _2\"></span>nagem<span class=\"_ _2\"></span>entstr<span class=\"_ _2\"></span>uctuur gew<span class=\"_ _2\"></span>ijzigd in ee<span class=\"_ _2\"></span>n mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>team voor de Verenigde S<span class=\"_ _2\"></span>taten en e<span class=\"_ _2\"></span>en ande<span class=\"_ _2\"></span>r afzon<span class=\"_ _2\"></span>derlij<span class=\"_ _2\"></span>k manag<span class=\"_ _2\"></span>emen<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>team voor Europa, met aa<span class=\"_ _2\"></span>nzienlijk minde<span class=\"_ _2\"></span>r central<span class=\"_ _2\"></span>e functi<span class=\"_ _2\"></span>es. Beid<span class=\"_ _2\"></span>e manag<span class=\"_ _2\"></span>eme<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>teams heb<span class=\"_ _2\"></span>ben de vo<span class=\"_ _2\"></span>lgen<span class=\"_ _2\"></span>de hoofd<span class=\"_ _2\"></span>func<span class=\"_ _2\"></span>ties: produ<span class=\"_ _2\"></span>ctie, inkoop, HR, produ<span class=\"_ _2\"></span>ctontw<span class=\"_ _2\"></span>ikkeling, toelever<span class=\"_ _2\"></span>ingsketen en financ<span class=\"_ _2\"></span>i\u00ebn. D<span class=\"_ _2\"></span>e eco<span class=\"_ _2\"></span>nomisc<span class=\"_ _2\"></span>he kenmerken, de gro<span class=\"_ _2\"></span>eitrend<span class=\"_ _2\"></span>s, de evoluti<span class=\"_ _2\"></span>e van de toelever<span class=\"_ _2\"></span>ingsketen en de be<span class=\"_ _2\"></span>langri<span class=\"_ _2\"></span>jkste waardefactoren versch<span class=\"_ _2\"></span>illen aanzi<span class=\"_ _2\"></span>enlijk in Europa en de VS. In Europa worden de t<span class=\"_ _2\"></span>wee fabr<span class=\"_ _2\"></span>ieken, Tiel<span class=\"_ _2\"></span>t en Zele, op<span class=\"_ _2\"></span>eration<span class=\"_ _2\"></span>eel sa<span class=\"_ _2\"></span>men beh<span class=\"_ _2\"></span>eerd on<span class=\"_ _2\"></span>der d<span class=\"_ _2\"></span>ezelfde leid<span class=\"_ _2\"></span>ing, voor d<span class=\"_ _2\"></span>e toewijzing van midd<span class=\"_ _2\"></span>elen, kap<span class=\"_ _2\"></span>itaal<span class=\"_ _2\"></span>uitgaven, toel<span class=\"_ _2\"></span>everingsketen en prod<span class=\"_ _2\"></span>uctie voor de p<span class=\"_ _2\"></span>roduc<span class=\"_ _2\"></span>tie van tapijt<span class=\"_ _2\"></span>teg<span class=\"_ _2\"></span>els en kam<span class=\"_ _2\"></span>erbre<span class=\"_ _2\"></span>ed tapij<span class=\"_ _2\"></span>t voor onze Europes<span class=\"_ _2\"></span>e comm<span class=\"_ _2\"></span>erci\u00ebl<span class=\"_ _2\"></span>e en resid<span class=\"_ _2\"></span>enti\u00eble b<span class=\"_ _2\"></span>edr<span class=\"_ _2\"></span>ijven (inclus<span class=\"_ _2\"></span>ief expor<span class=\"_ _6\"></span>t naar de re<span class=\"_ _2\"></span>st van de werel<span class=\"_ _2\"></span>d). Op basis van deze analyse vol<span class=\"_ _2\"></span>gde onze rap<span class=\"_ _2\"></span>por<span class=\"_ _2\"></span>teri<span class=\"_ _2\"></span>ng het ma<span class=\"_ _2\"></span>nage<span class=\"_ _2\"></span>ment van het b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>f en is het nu Europa e<span class=\"_ _2\"></span>n de V<span class=\"_ _0\"></span>ere<span class=\"_ _2\"></span>nigde S<span class=\"_ _2\"></span>taten (<span class=\"_ _2\"></span>VS<span class=\"_ _0\"></span>) versus e<span class=\"_ _2\"></span>erder C<span class=\"_ _2\"></span>omme<span class=\"_ _2\"></span>rcieel e<span class=\"_ _2\"></span>n Reside<span class=\"_ _2\"></span>ntieel.(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _183\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _12c\"> </span>2021</span>Omze<span class=\"_ _2\"></span>t per s<span class=\"_ _2\"></span>egme<span class=\"_ _2\"></span>nt voor 3<span class=\"_ _6\"></span>3<span class=\"_ _2\"></span>7.<span class=\"_ _6\"></span>4<span class=\"_ _6\"></span>3<span class=\"_ _6\"></span>0<span class=\"_ _64\"> </span><span class=\"lsa2 wsa0\">2<span class=\"_ _2\"></span>76<span class=\"_ _6\"></span>.<span class=\"_ _2\"></span>8<span class=\"_ _6\"></span>1<span class=\"_ _2\"></span>5</span>voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenE<span class=\"_ _0\"></span>uropa<span class=\"_ _17b\"> </span><span class=\"ls66 ws64\">1<span class=\"_ _6\"></span>5<span class=\"_ _6\"></span>9.<span class=\"_ _6\"></span>6<span class=\"_ _26\"></span>4<span class=\"_ _2\"></span>1<span class=\"_ _85\"> </span><span class=\"ls8a ws88\">14<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>5</span></span>VS<span class=\"_ _22\"> </span><span class=\"ls5a ws58\">1<span class=\"_ _6\"></span>7<span class=\"_ _6\"></span>7.<span class=\"_ _6\"></span>7<span class=\"_ _2\"></span>8<span class=\"_ _6\"></span>9<span class=\"_ _86\"> </span><span class=\"ls53 ws51\">133.830</span></span>Stopgezet<span class=\"_ _2\"></span>te Bedrijfsactiviteiten<span class=\"_ _32\"> </span><span class=\"ls50 ws4e\">96<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>29<span class=\"_ _8b\"> </span><span class=\"lsab wsa9\">3<span class=\"_ _6\"></span>5<span class=\"_ _2\"></span>7.<span class=\"_ _6\"></span>4<span class=\"_ _6\"></span>8<span class=\"_ _6\"></span>0</span></span>Omze<span class=\"_ _2\"></span>t per g<span class=\"_ _2\"></span>eogr<span class=\"_ _2\"></span>afie voor 3<span class=\"_ _6\"></span>3<span class=\"_ _2\"></span>7.<span class=\"_ _6\"></span>4<span class=\"_ _6\"></span>3<span class=\"_ _6\"></span>0<span class=\"_ _64\"> </span><span class=\"lsa2 wsa0\">2<span class=\"_ _2\"></span>76<span class=\"_ _6\"></span>.<span class=\"_ _2\"></span>8<span class=\"_ _6\"></span>1<span class=\"_ _2\"></span>5</span>voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenE<span class=\"_ _0\"></span>uropa<span class=\"_ _184\"> </span><span class=\"ls75 ws73\">133.435<span class=\"_ _86\"> </span><span class=\"ls4 ws4\">115.222</span></span>Noo<span class=\"_ _2\"></span>rd-Am<span class=\"_ _2\"></span>erika<span class=\"_ _185\"> </span><span class=\"ls51 ws4f\">182<span class=\"_ _2\"></span>.31<span class=\"_ _2\"></span>0<span class=\"_ _175\"> </span><span class=\"ls66 ws64\">1<span class=\"_ _6\"></span>3<span class=\"_ _6\"></span>9.<span class=\"_ _6\"></span>0<span class=\"_ _6\"></span>6<span class=\"_ _26\"></span>4</span></span>Rest van de we<span class=\"_ _2\"></span>reld<span class=\"_ _4a\"> </span><span class=\"ls6 ws6\">21.686<span class=\"_ _e\"> </span><span class=\"ls4e ws4c\">22.529</span></span>Stopgezet<span class=\"_ _2\"></span>te Bedrijfsactiviteiten<span class=\"_ _32\"> </span><span class=\"ls50 ws4e\">96<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>29<span class=\"_ _8b\"> </span><span class=\"lsab wsa9\">3<span class=\"_ _6\"></span>5<span class=\"_ _2\"></span>7.<span class=\"_ _6\"></span>4<span class=\"_ _6\"></span>8<span class=\"_ _6\"></span>0</span></span>Gec<span class=\"_ _2\"></span>orrig<span class=\"_ _2\"></span>eerd<span class=\"_ _2\"></span>e EBITDA per segm<span class=\"_ _2\"></span>ent (<span class=\"_ _2\"></span>1) voor voo<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te 35.<span class=\"_ _2\"></span>506<span class=\"_ _8a\"> </span><span class=\"ls75 ws73\">4<span class=\"_ _2\"></span>3.<span class=\"_ _2\"></span>078</span>bedrijfsactiviteiten(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _183\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _12c\"> </span>2021</span>E<span class=\"_ _0\"></span>uropa<span class=\"_ _186\"> </span><span class=\"ls56 ws54\">2.26<span class=\"_ _2\"></span>5<span class=\"_ _98\"> </span><span class=\"ls5a ws58\">1<span class=\"_ _6\"></span>7.<span class=\"_ _26\"></span>2<span class=\"_ _2\"></span>3<span class=\"_ _6\"></span>2</span></span>VS<span class=\"_ _51\"> </span><span class=\"ls89 ws87\">3<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>.241<span class=\"_ _e\"> </span><span class=\"ls4c ws4a\">25.845</span></span>Stopgezet<span class=\"_ _2\"></span>te Bedrijfsactiviteiten<span class=\"_ _127\"> </span><span class=\"lsab wsa9\">7.<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>4<span class=\"_ _6\"></span>0<span class=\"_ _93\"> </span><span class=\"ls89 ws87\">4<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>9</span></span>Nett<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>-investeringen per segm<span class=\"_ _2\"></span>ent voo<span class=\"_ _2\"></span>r voor<span class=\"_ _2\"></span>tgeze<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>te 11<span class=\"_ _6\"></span>.9<span class=\"_ _2\"></span>06<span class=\"_ _94\"> </span>1<span class=\"_ _2\"></span>0.9<span class=\"_ _2\"></span>69bedrijfsactiviteitenE<span class=\"_ _0\"></span>uropa<span class=\"_ _186\"> </span><span class=\"ls8a ws88\">6<span class=\"_ _2\"></span>.96<span class=\"_ _6\"></span>6<span class=\"_ _84\"> </span><span class=\"ls5a ws58\">7.<span class=\"_ _6\"></span>6<span class=\"_ _6\"></span>3<span class=\"_ _6\"></span>5</span></span>VS<span class=\"_ _a\"> </span><span class=\"ls8a ws88\">4.94<span class=\"_ _2\"></span>1<span class=\"_ _7e\"> </span><span class=\"ls75 ws73\">3.334</span></span>Stopgezet<span class=\"_ _2\"></span>te Bedrijfsactiviteiten<span class=\"_ _5f\"> </span><span class=\"ls6 ws6\">5.<span class=\"_ _2\"></span>209<span class=\"_ _88\"> </span><span class=\"ls75 ws73\">18<span class=\"_ _2\"></span>.014</span></span>Net<span class=\"_ _2\"></span>tovoorr<span class=\"_ _2\"></span>aad p<span class=\"_ _2\"></span>er seg<span class=\"_ _2\"></span>ment voo<span class=\"_ _2\"></span>r 76<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>7<span class=\"_ _6\"></span>7<span class=\"_ _94\"> </span><span class=\"ls56 ws54\">62.<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>12</span>voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenE<span class=\"_ _0\"></span>uropa<span class=\"_ _187\"> </span><span class=\"ls75 ws73\">47<span class=\"_ _24\"></span>.333<span class=\"_ _89\"> </span><span class=\"ls8a ws88\">40<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>6<span class=\"_ _6\"></span>6</span></span>VS<span class=\"_ _22\"> </span><span class=\"ls57 ws55\">28.8<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>4<span class=\"_ _89\"> </span><span class=\"ls46 ws44\">21.846</span></span>Stopgezet<span class=\"_ _2\"></span>te Bedrijfsactiviteiten<span class=\"_ _70\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _122\"> </span><span class=\"ls40 ws3e\">114<span class=\"_ _2\"></span>.987</span></span>Handelsv<span class=\"_ _0\"></span>or<span class=\"_ _2\"></span>deringen per segm<span class=\"_ _2\"></span>ent voo<span class=\"_ _2\"></span>r voor<span class=\"_ _2\"></span>tgeze<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>te 24.<span class=\"_ _0\"></span>994<span class=\"_ _95\"> </span><span class=\"ls89 ws87\">2<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>61</span>bedrijfsactiviteitenE<span class=\"_ _0\"></span>uropa<span class=\"_ _188\"> </span><span class=\"ls5a ws58\">7.<span class=\"_ _2\"></span>9<span class=\"_ _6\"></span>1<span class=\"_ _6\"></span>5<span class=\"_ _6f\"> </span>7.<span class=\"_ _26\"></span>5<span class=\"_ _6\"></span>1<span class=\"_ _6\"></span>8</span>VS<span class=\"_ _189\"> </span><span class=\"ls5a ws58\">1<span class=\"_ _6\"></span>7.<span class=\"_ _6\"></span>0<span class=\"_ _2\"></span>7<span class=\"_ _6\"></span>9<span class=\"_ _7d\"> </span><span class=\"ls4f ws4d\">16.4<span class=\"_ _2\"></span>43</span></span>Stopgezet<span class=\"_ _2\"></span>te Bedrijfsactiviteiten-<span class=\"ff57\"> </span><span class=\"ls2 ws2\">2</span>5.556<span class=\"ff58 sc1\">  </span>1 Ge<span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>rrig<span class=\"_ _2\"></span>ee<span class=\"_ _2\"></span>rd be<span class=\"_ _2\"></span>dr<span class=\"_ _2\"></span>ijf<span class=\"_ _2\"></span>sre<span class=\"_ _2\"></span>sul<span class=\"_ _2\"></span>taat e<span class=\"_ _2\"></span>n Ge<span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>rri<span class=\"_ _2\"></span>gee<span class=\"_ _2\"></span>rde EB<span class=\"_ _2\"></span>ITDA zi<span class=\"_ _2\"></span>jn no<span class=\"_ _2\"></span>n-<span class=\"_ _6\"></span>GAAP<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>maat<span class=\"_ _2\"></span>stave<span class=\"_ _2\"></span>n zoal<span class=\"_ _2\"></span>s ge<span class=\"_ _2\"></span>defi<span class=\"_ _2\"></span>nie<span class=\"_ _2\"></span>erd i<span class=\"_ _2\"></span>n T<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>el<span class=\"_ _2\"></span>ich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.25<span class=\"_ _2\"></span>.Gezien d<span class=\"_ _2\"></span>e internationa<span class=\"_ _2\"></span>le verkoopvoetafdr<span class=\"_ _2\"></span>uk van de groe<span class=\"_ _2\"></span>p wordt 96% van de omzet gerea<span class=\"_ _2\"></span>liseerd b<span class=\"_ _2\"></span>uiten Bel<span class=\"_ _2\"></span>gi\u00eb voor de voor<span class=\"_ _6\"></span>tgezet<span class=\"_ _2\"></span>te bedrij<span class=\"_ _2\"></span>fsac<span class=\"_ _2\"></span>tivitei<span class=\"_ _2\"></span>ten, wat neer<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>omt op e<span class=\"_ _2\"></span>en omzet in Belg<span class=\"_ _2\"></span>i\u00eb van ongevee<span class=\"_ _2\"></span>r \u20ac 14,5 miljoe<span class=\"_ _2\"></span>n in 2022 (2<span class=\"_ _1a\"></span>021: \u20ac 4,6 miljo<span class=\"_ _2\"></span>en)<span class=\"_ _0\"></span>.De voll<span class=\"_ _2\"></span>edige o<span class=\"_ _2\"></span>mzet in de bovens<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e tabel we<span class=\"_ _2\"></span>ersp<span class=\"_ _2\"></span>iege<span class=\"_ _2\"></span>lt de omzet met b<span class=\"_ _2\"></span>etrekk<span class=\"_ _2\"></span>ing tot contrac<span class=\"_ _2\"></span>ten met kla<span class=\"_ _2\"></span>nten, opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en in overeens<span class=\"_ _2\"></span>temming m<span class=\"_ _2\"></span>et IFRS 15. De groep h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>eze omzet opgen<span class=\"_ _2\"></span>omen o<span class=\"_ _2\"></span>p een mo<span class=\"_ _2\"></span>ment in de tijd (p<span class=\"_ _2\"></span>oint in time), in ov<span class=\"_ _1a\"></span>ereen<span class=\"_ _2\"></span>stemming m<span class=\"_ _2\"></span>et de bo<span class=\"_ _2\"></span>ekho<span class=\"_ _2\"></span>udkundi<span class=\"_ _2\"></span>ge prin<span class=\"_ _2\"></span>cipe<span class=\"_ _2\"></span>s zoals verme<span class=\"_ _2\"></span>ld in T<span class=\"_ _0\"></span>oelichtin<span class=\"_ _2\"></span>g 1.21.We hebbe<span class=\"_ _2\"></span>n geen k<span class=\"_ _2\"></span>lanten die m<span class=\"_ _2\"></span>eer dan 1<span class=\"_ _2\"></span>0% ver<span class=\"_ _2\"></span>tege<span class=\"_ _2\"></span>nwoordig<span class=\"_ _2\"></span>en van de totale verkoop voo<span class=\"_ _2\"></span>r de vo<span class=\"_ _2\"></span>or<span class=\"_ _6\"></span>tg<span class=\"_ _2\"></span>eze<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span> b<span class=\"_ _2\"></span>ed<span class=\"_ _2\"></span>ri<span class=\"_ _2\"></span>j<span class=\"_ _2\"></span>fs<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>iv<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>tei<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>n.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-20-5": {
   "value": "Na de af<span class=\"_ _2\"></span>ronding van d<span class=\"_ _2\"></span>e T<span class=\"_ _24\"></span>rans<span class=\"_ _2\"></span>actie werd d<span class=\"_ _2\"></span>e mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>ntstruc<span class=\"_ _2\"></span>tuur gewijzig<span class=\"_ _2\"></span>d naar \u00e9\u00e9<span class=\"_ _2\"></span>n mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>team voor de Verenigde S<span class=\"_ _2\"></span>taten en e<span class=\"_ _2\"></span>en ande<span class=\"_ _2\"></span>r afzon<span class=\"_ _2\"></span>derlij<span class=\"_ _2\"></span>k manag<span class=\"_ _2\"></span>emen<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>team voor Europa, met aa<span class=\"_ _2\"></span>nzienlijk minde<span class=\"_ _2\"></span>r central<span class=\"_ _2\"></span>e functi<span class=\"_ _2\"></span>es. Beid<span class=\"_ _2\"></span>e manag<span class=\"_ _2\"></span>eme<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>teams heb<span class=\"_ _2\"></span>ben de vo<span class=\"_ _2\"></span>lgen<span class=\"_ _2\"></span>de hoofd<span class=\"_ _2\"></span>func<span class=\"_ _2\"></span>ties: produ<span class=\"_ _2\"></span>ctie, inkoop, HR, pro<span class=\"_ _2\"></span>ductont<span class=\"_ _2\"></span>wikkeling<span class=\"_ _2\"></span>, suppl<span class=\"_ _2\"></span>y chain en fin<span class=\"_ _2\"></span>anci\u00eb<span class=\"_ _2\"></span>n. De eco<span class=\"_ _2\"></span>nomisc<span class=\"_ _2\"></span>he kenmerken, de gro<span class=\"_ _2\"></span>eitrend<span class=\"_ _2\"></span>s, de evoluti<span class=\"_ _2\"></span>es in de toelever<span class=\"_ _2\"></span>ingsketen en de be<span class=\"_ _2\"></span>langri<span class=\"_ _2\"></span>jkste drijf<span class=\"_ _2\"></span>veren vo<span class=\"_ _2\"></span>or waarde<span class=\"_ _2\"></span>creatie vers<span class=\"_ _2\"></span>chillen a<span class=\"_ _2\"></span>anzienlijk in Europa e<span class=\"_ _2\"></span>n de VS. In Europa worden de t<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>e fabrieken, Ti<span class=\"_ _2\"></span>elt en Zel<span class=\"_ _2\"></span>e, opera<span class=\"_ _2\"></span>tionee<span class=\"_ _2\"></span>lsame<span class=\"_ _2\"></span>n beh<span class=\"_ _2\"></span>eerd on<span class=\"_ _2\"></span>der dezelfd<span class=\"_ _2\"></span>e leidi<span class=\"_ _2\"></span>ng, voor d<span class=\"_ _2\"></span>e toewijzing van midde<span class=\"_ _2\"></span>len, kap<span class=\"_ _2\"></span>itaalu<span class=\"_ _2\"></span>itgaven, toelever<span class=\"_ _2\"></span>ingsketen en produ<span class=\"_ _2\"></span>ctie voor d<span class=\"_ _2\"></span>e produ<span class=\"_ _2\"></span>ctie van tapij<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>tegels en kam<span class=\"_ _2\"></span>erb<span class=\"_ _2\"></span>reed tapij<span class=\"_ _2\"></span>t voor onze Europese c<span class=\"_ _2\"></span>omme<span class=\"_ _2\"></span>rci\u00eble e<span class=\"_ _2\"></span>n reside<span class=\"_ _2\"></span>nti\u00eble be<span class=\"_ _2\"></span>drijven (in<span class=\"_ _2\"></span>clusief exp<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>t na<span class=\"_ _2\"></span>ar de rest van d<span class=\"_ _2\"></span>e wereld). Op bas<span class=\"_ _2\"></span>is van deze analyse volg<span class=\"_ _2\"></span>de onze rapp<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>terin<span class=\"_ _2\"></span>g het mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt van het be<span class=\"_ _2\"></span>drij<span class=\"_ _2\"></span>f en is het nu Europa en d<span class=\"_ _2\"></span>e V<span class=\"_ _0\"></span>ere<span class=\"_ _2\"></span>nigde S<span class=\"_ _2\"></span>taten (<span class=\"_ _2\"></span>VS<span class=\"_ _0\"></span>) ver<span class=\"_ _2\"></span>sus eerd<span class=\"_ _2\"></span>er Com<span class=\"_ _2\"></span>mercie<span class=\"_ _2\"></span>el en Residentieel.Segmentra<span class=\"_\"> </span>p<span class=\"_ _2\"></span>por<span class=\"_ _2\"></span>tageOp 4 apr<span class=\"_ _2\"></span>il 2022 kondigde Be<span class=\"_ _2\"></span>lysse G<span class=\"_ _2\"></span>roup NV de vol<span class=\"_ _2\"></span>tooiing aan van de verkoop van h<span class=\"_ _2\"></span>aar Rugs, Res<span class=\"_ _2\"></span>idential p<span class=\"_ _2\"></span>oly<span class=\"_ _2\"></span>propyle<span class=\"_ _2\"></span>en (PP) en Non<span class=\"_ _2\"></span>-Wo<span class=\"_ _0\"></span>ve<span class=\"_ _2\"></span>n activi<span class=\"_ _2\"></span>teiten (de stopgezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten)<span class=\"_ _0\"></span>, s<span class=\"_ _2\"></span>amen m<span class=\"_ _2\"></span>et het me<span class=\"_ _2\"></span>rk Balt<span class=\"_ _2\"></span>a, aan Victori<span class=\"_ _2\"></span>a PL<span class=\"_ _0\"></span>C (de T<span class=\"_ _24\"></span>ra<span class=\"_ _2\"></span>nsactie of d<span class=\"_ _2\"></span>e Desinves<span class=\"_ _2\"></span>tering)<span class=\"_ _0\"></span>.Na de af<span class=\"_ _2\"></span>ronding van d<span class=\"_ _2\"></span>e transactie we<span class=\"_ _2\"></span>rd de mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>ntstruc<span class=\"_ _2\"></span>tuur gewijzig<span class=\"_ _2\"></span>d in een ma<span class=\"_ _2\"></span>nage<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>team voor de Verenigde S<span class=\"_ _2\"></span>taten en e<span class=\"_ _2\"></span>en ande<span class=\"_ _2\"></span>r afzon<span class=\"_ _2\"></span>derlijk mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>team voor Europa, met a<span class=\"_ _2\"></span>anzienlijk m<span class=\"_ _2\"></span>inder central<span class=\"_ _2\"></span>e func<span class=\"_ _2\"></span>ties. Beid<span class=\"_ _2\"></span>e mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>teams heb<span class=\"_ _2\"></span>ben de volg<span class=\"_ _2\"></span>ende h<span class=\"_ _2\"></span>oofdf<span class=\"_ _2\"></span>uncties: pro<span class=\"_ _2\"></span>ductie, inkoop, HR<span class=\"_ _2\"></span>, produ<span class=\"_ _2\"></span>ctontw<span class=\"_ _2\"></span>ikkeling, toelever<span class=\"_ _2\"></span>ingsketen en financ<span class=\"_ _2\"></span>i\u00ebn. D<span class=\"_ _2\"></span>e eco<span class=\"_ _2\"></span>nomisc<span class=\"_ _2\"></span>he kenmerken, de gro<span class=\"_ _2\"></span>eitrend<span class=\"_ _2\"></span>s, de evoluti<span class=\"_ _2\"></span>e van de toelever<span class=\"_ _2\"></span>ingsketen en de be<span class=\"_ _2\"></span>langri<span class=\"_ _2\"></span>jkste waardefactoren versch<span class=\"_ _2\"></span>illen aanzi<span class=\"_ _2\"></span>enlijk tuss<span class=\"_ _2\"></span>en Europa en de VS. In Eur<span class=\"_ _1a\"></span>opa worden d<span class=\"_ _2\"></span>e twe<span class=\"_ _2\"></span>e fabrie<span class=\"_ _2\"></span>ken, Tielt e<span class=\"_ _2\"></span>n Zele, ope<span class=\"_ _2\"></span>ratione<span class=\"_ _2\"></span>el sam<span class=\"_ _2\"></span>en beh<span class=\"_ _2\"></span>eerd on<span class=\"_ _2\"></span>der d<span class=\"_ _2\"></span>ezelfde leid<span class=\"_ _2\"></span>ing, voor d<span class=\"_ _2\"></span>e toewijzing van midd<span class=\"_ _2\"></span>elen, kap<span class=\"_ _2\"></span>itaal<span class=\"_ _2\"></span>uitgaven, toel<span class=\"_ _2\"></span>everingsketen en prod<span class=\"_ _2\"></span>uctie voor de p<span class=\"_ _2\"></span>roduc<span class=\"_ _2\"></span>tie van tapijt<span class=\"_ _2\"></span>teg<span class=\"_ _2\"></span>els en kam<span class=\"_ _2\"></span>erbre<span class=\"_ _2\"></span>ed tapij<span class=\"_ _2\"></span>t voor onze Europes<span class=\"_ _2\"></span>e comm<span class=\"_ _2\"></span>erci\u00ebl<span class=\"_ _2\"></span>e en resid<span class=\"_ _2\"></span>enti\u00eble b<span class=\"_ _2\"></span>edr<span class=\"_ _2\"></span>ijven (inclus<span class=\"_ _2\"></span>ief expor<span class=\"_ _6\"></span>t naar de re<span class=\"_ _2\"></span>st van de werel<span class=\"_ _2\"></span>d). Op basis van deze analyse vol<span class=\"_ _2\"></span>gde onze rap<span class=\"_ _2\"></span>por<span class=\"_ _2\"></span>teri<span class=\"_ _2\"></span>ng het ma<span class=\"_ _2\"></span>nage<span class=\"_ _2\"></span>ment van het b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>f en is het nu Europa e<span class=\"_ _2\"></span>n de V<span class=\"_ _0\"></span>ere<span class=\"_ _2\"></span>nigde S<span class=\"_ _2\"></span>taten (<span class=\"_ _2\"></span>VS<span class=\"_ _0\"></span>) versus e<span class=\"_ _2\"></span>erder C<span class=\"_ _2\"></span>omme<span class=\"_ _2\"></span>rcieel e<span class=\"_ _2\"></span>n Reside<span class=\"_ _2\"></span>ntieel.T<span class=\"_ _24\"></span>o<span class=\"_ _2\"></span>elich<span class=\"_ _2\"></span>ting 4 versc<span class=\"_ _2\"></span>haf<span class=\"_ _2\"></span>t se<span class=\"_ _2\"></span>gmen<span class=\"_ _2\"></span>tinformatie van de gro<span class=\"_ _2\"></span>ep overeenkomstig I<span class=\"_ _2\"></span>FRS 8. De groep z<span class=\"_ _2\"></span>al haar overge<span class=\"_ _2\"></span>bleven be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten uit<span class=\"_ _2\"></span>vo<span class=\"_ _2\"></span>eren via 2 s<span class=\"_ _2\"></span>egme<span class=\"_ _2\"></span>nten die geo<span class=\"_ _2\"></span>rganise<span class=\"_ _2\"></span>erd zijn volge<span class=\"_ _2\"></span>ns regio. He<span class=\"_ _2\"></span>t E<span class=\"_ _1a\"></span>urope<span class=\"_ _2\"></span>se se<span class=\"_ _2\"></span>gment ont<span class=\"_ _2\"></span>werpt, p<span class=\"_ _2\"></span>roduc<span class=\"_ _2\"></span>eer<span class=\"_ _6\"></span>t en distrib<span class=\"_ _2\"></span>ueer<span class=\"_ _6\"></span>t kamerb<span class=\"_ _2\"></span>rede merk<span class=\"_ _6\"></span>tapijten (merl ITC) en modulaire tap<span class=\"_ _2\"></span>ijt<span class=\"_ _2\"></span>tege<span class=\"_ _2\"></span>ls (merk mod<span class=\"_ _2\"></span>ulyss)<span class=\"_ _0\"></span>. H<span class=\"_ _2\"></span>et Amer<span class=\"_ _2\"></span>ikaanse se<span class=\"_ _2\"></span>gmen<span class=\"_ _2\"></span>t ont<span class=\"_ _2\"></span>werpt, pro<span class=\"_ _2\"></span>duce<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>ten distri<span class=\"_ _2\"></span>buee<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t mo<span class=\"_ _2\"></span>dulaire tapi<span class=\"_ _2\"></span>jt<span class=\"_ _2\"></span>tegel<span class=\"_ _2\"></span>s, voorna<span class=\"_ _2\"></span>melijk vo<span class=\"_ _2\"></span>or kantoren en op<span class=\"_ _2\"></span>enba<span class=\"_ _2\"></span>re projecten v<span class=\"_ _2\"></span>ia het me<span class=\"_ _2\"></span>rk Bentley van de groep in d<span class=\"_ _2\"></span>e VS.Op<span class=\"_ _2\"></span>eratione<span class=\"_ _2\"></span>le se<span class=\"_ _2\"></span>gmenten word<span class=\"_ _2\"></span>en op ee<span class=\"_ _2\"></span>n consis<span class=\"_ _2\"></span>tente manie<span class=\"_ _2\"></span>r gerapp<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tee<span class=\"_ _2\"></span>rd in lijn met de i<span class=\"_ _2\"></span>nterne rapp<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>terin<span class=\"_ _2\"></span>g die word<span class=\"_ _2\"></span>t voorge<span class=\"_ _2\"></span>steld aan d<span class=\"_ _2\"></span>e Raad van Bes<span class=\"_ _2\"></span>tuur en het Mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>ntcomit\u00e9. Op m<span class=\"_ _2\"></span>aande<span class=\"_ _2\"></span>lijkse basis word<span class=\"_ _2\"></span>en voor he<span class=\"_ _2\"></span>t Manag<span class=\"_ _2\"></span>emen<span class=\"_ _2\"></span>tcomit\u00e9 de po<span class=\"_ _2\"></span>sten voor omzet, Gec<span class=\"_ _2\"></span>orri<span class=\"_ _2\"></span>geerd<span class=\"_ _2\"></span>e EBITD<span class=\"_ _0\"></span>A<span class=\"_ _2\"></span>, net<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>-voor<span class=\"_ _2\"></span>raad, han<span class=\"_ _2\"></span>delsvord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en en investerin<span class=\"_ _2\"></span>gen wee<span class=\"_ _2\"></span>rgeg<span class=\"_ _2\"></span>even. De se<span class=\"_ _2\"></span>gmentinfor<span class=\"_ _2\"></span>matie die in T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 4 wordt ve<span class=\"_ _2\"></span>rschaf<span class=\"_ _6\"></span>t, werd op deze basis gese<span class=\"_ _2\"></span>lectee<span class=\"_ _2\"></span>rd. Hier<span class=\"_ _2\"></span>uit volg<span class=\"_ _2\"></span>t dat an<span class=\"_ _2\"></span>dere pos<span class=\"_ _2\"></span>ten, zoals totale activa en p<span class=\"_ _2\"></span>assiva pe<span class=\"_ _2\"></span>r segm<span class=\"_ _2\"></span>ent niet i<span class=\"_ _2\"></span>ntern worden n<span class=\"_ _2\"></span>agezien en dus o<span class=\"_ _2\"></span>ok niet word<span class=\"_ _2\"></span>en toege<span class=\"_ _2\"></span>licht. Intre<span class=\"_ _2\"></span>stopbren<span class=\"_ _2\"></span>gsten, intrestkosten en b<span class=\"_ _2\"></span>elastin<span class=\"_ _2\"></span>gen word<span class=\"_ _2\"></span>en cen<span class=\"_ _2\"></span>traal beh<span class=\"_ _2\"></span>eerd e<span class=\"_ _2\"></span>n hierdo<span class=\"_ _2\"></span>or worde<span class=\"_ _2\"></span>n zulke posten niet pe<span class=\"_ _2\"></span>r segm<span class=\"_ _2\"></span>ent voo<span class=\"_ _2\"></span>rgestel<span class=\"_ _2\"></span>d en worde<span class=\"_ _2\"></span>n ze uitges<span class=\"_ _2\"></span>loten van de waarde<span class=\"_ _2\"></span>ring van de winstg<span class=\"_ _2\"></span>evendhei<span class=\"_ _2\"></span>d per s<span class=\"_ _2\"></span>egme<span class=\"_ _2\"></span>nt.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-22-4": {
   "value": "De ge<span class=\"_ _2\"></span>cons<span class=\"_ _2\"></span>olide<span class=\"_ _2\"></span>erde jaa<span class=\"_ _2\"></span>rrekening van Belys<span class=\"_ _2\"></span>se Group NV e<span class=\"_ _2\"></span>n haar do<span class=\"_ _2\"></span>chterond<span class=\"_ _2\"></span>erne<span class=\"_ _2\"></span>minge<span class=\"_ _2\"></span>n (gezamenlijk de g<span class=\"_ _2\"></span>roep) voor het jaa<span class=\"_ _2\"></span>r eindig<span class=\"_ _2\"></span>end op 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2022 werd go<span class=\"_ _2\"></span>edg<span class=\"_ _2\"></span>ekeurd voor pub<span class=\"_ _2\"></span>licatie in overe<span class=\"_ _2\"></span>enstemmin<span class=\"_ _2\"></span>g met ee<span class=\"_ _2\"></span>n bes<span class=\"_ _2\"></span>luit van de bes<span class=\"_ _2\"></span>tuurder<span class=\"_ _2\"></span>s op 20 april 2023.   ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-23-4": {
   "value": "De jaarrekening van de vennootschap over de periode van 1 januari 2022 tot 31 december 2022 omvat de vennootschap en haar dochterondernemingen (samen de \u2018Groep\u2019 en individueel \u2018entiteiten van de groep\u2019 genoemd). ",
   "dimensions": {
    "concept": "ifrs-full:PeriodCoveredByFinancialStatements",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-25-4": {
   "value": "Deze jaarrekening is o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>steld co<span class=\"_ _2\"></span>nform het continu<span class=\"_ _2\"></span>\u00efteits<span class=\"_ _2\"></span>beg<span class=\"_ _2\"></span>insel, wat b<span class=\"_ _2\"></span>etekent dat de werk<span class=\"_ _2\"></span>za<span class=\"_ _2\"></span>amhe<span class=\"_ _2\"></span>den zich zullen vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>zet<span class=\"_ _2\"></span>ten in de nabije toe<span class=\"_ _2\"></span>komst, die op zijn minste 12 maan<span class=\"_ _2\"></span>den b<span class=\"_ _2\"></span>edraa<span class=\"_ _2\"></span>gt.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-31-6": {
   "value": "T<span class=\"_ _24\"></span>oe<span class=\"_ _2\"></span>lichting 1.<span class=\"_ _2\"></span>2. Co<span class=\"_ _2\"></span>nsolidatieDochterondernemingenDo<span class=\"_ _2\"></span>chteronde<span class=\"_ _2\"></span>rnemin<span class=\"_ _2\"></span>gen zijn alle enti<span class=\"_ _2\"></span>teiten waar<span class=\"_ _2\"></span>voor de groep<span class=\"_ _2\"></span> blo<span class=\"_ _2\"></span>otges<span class=\"_ _2\"></span>teld is aan of <span class=\"_ _0\"></span>re<span class=\"_ _2\"></span>chten heef<span class=\"_ _6\"></span>t op variabel<span class=\"_ _2\"></span>e ink<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>msten die het gevolg zijn van haar betrok<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>enhe<span class=\"_ _2\"></span>id bij een entitei<span class=\"_ _2\"></span>t en het vermo<span class=\"_ _2\"></span>gen he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t om deze ink<span class=\"_ _0\"></span>om<span class=\"_ _2\"></span>sten te <span class=\"_ _0\"></span>b<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>temmen als gevolg van haar zegge<span class=\"_ _2\"></span>nschap over de entitei<span class=\"_ _2\"></span>t. Het bes<span class=\"_ _2\"></span>taan en het ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>t van <span class=\"_ _1a\"></span>potenti\u00ebl<span class=\"_ _2\"></span>e stemrechten die mom<span class=\"_ _2\"></span>enteel uitoefenb<span class=\"_ _2\"></span>aar of conver<span class=\"_ _2\"></span>teerb<span class=\"_ _2\"></span>aar zijn, worden in aanme<span class=\"_ _2\"></span>rkin<span class=\"_ _2\"></span>g geno<span class=\"_ _2\"></span>men bij het be<span class=\"_ _2\"></span>oord<span class=\"_ _2\"></span>elen of de groep zegg<span class=\"_ _2\"></span>ensch<span class=\"_ _2\"></span>ap uitoefent over een and<span class=\"_ _2\"></span>ere entiteit. D<span class=\"_ _2\"></span>ochteron<span class=\"_ _2\"></span>dern<span class=\"_ _2\"></span>eminge<span class=\"_ _2\"></span>n worden volle<span class=\"_ _2\"></span>dig gec<span class=\"_ _2\"></span>onso<span class=\"_ _2\"></span>lidee<span class=\"_ _2\"></span>rd vanaf de datum waarop de zegge<span class=\"_ _2\"></span>nschap overdrag<span class=\"_ _2\"></span>en wordt aan de groep. De cons<span class=\"_ _2\"></span>olidatie<span class=\"_ _2\"></span> wordt on<span class=\"_ _2\"></span>geda<span class=\"_ _2\"></span>an gemaak<span class=\"_ _6\"></span>t vanaf de datum waarop de zegge<span class=\"_ _2\"></span>nschap op<span class=\"_ _2\"></span>houd<span class=\"_ _2\"></span>t te bestaan<span class=\"_ _2\"></span>.De gro<span class=\"_ _2\"></span>ep past d<span class=\"_ _2\"></span>e acqu<span class=\"_ _2\"></span>isitiem<span class=\"_ _2\"></span>ethod<span class=\"_ _2\"></span>e toe om be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>comb<span class=\"_ _2\"></span>inaties b<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>houdk<span class=\"_ _2\"></span>undig te ver<span class=\"_ _2\"></span>werken. De beta<span class=\"_ _2\"></span>alde verg<span class=\"_ _2\"></span>oed<span class=\"_ _2\"></span>ing weer<span class=\"_ _2\"></span>spie<span class=\"_ _2\"></span>gelt d<span class=\"_ _2\"></span>e re\u00eble wa<span class=\"_ _2\"></span>arde van de overge<span class=\"_ _2\"></span>dragen a<span class=\"_ _2\"></span>ctiva, de overge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n verplic<span class=\"_ _2\"></span>htinge<span class=\"_ _2\"></span>n en de ui<span class=\"_ _2\"></span>tgeg<span class=\"_ _2\"></span>even eigen<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>vermog<span class=\"_ _2\"></span>ensins<span class=\"_ _2\"></span>trumen<span class=\"_ _2\"></span>ten. De overgedra<span class=\"_ _2\"></span>gen verg<span class=\"_ _2\"></span>oedi<span class=\"_ _2\"></span>ng omvat de re\u00ebl<span class=\"_ _2\"></span>e waarde van ee<span class=\"_ _2\"></span>n actief of pa<span class=\"_ _2\"></span>ssief dat vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>vlo<span class=\"_ _2\"></span>eit u<span class=\"_ _2\"></span>it een vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>waarde<span class=\"_ _2\"></span>lijke vergoedingsovereenkomst (bijvoorbeel<span class=\"_ _2\"></span>d variabele vergoedingsr<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>gelingen v<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>or t<span class=\"_ _0\"></span>oekomstige gebeurtenissen<span class=\"_ _1a\"></span> zoals winstdo<span class=\"_ _2\"></span>elstellin<span class=\"_ _2\"></span>gen na overna<span class=\"_ _2\"></span>med<span class=\"_ _2\"></span>atum of succ<span class=\"_ _2\"></span>esse<span class=\"_ _2\"></span>n in een b<span class=\"_ _2\"></span>elan<span class=\"_ _2\"></span>grijk proj<span class=\"_ _2\"></span>ect).V<span class=\"_ _0\"></span>er<span class=\"_ _2\"></span>wo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ven iden<span class=\"_ _2\"></span>tifice<span class=\"_ _2\"></span>erba<span class=\"_ _2\"></span>re activa en verp<span class=\"_ _2\"></span>lichting<span class=\"_ _2\"></span>en en voor<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>elijke verplichtin<span class=\"_ _2\"></span>gen overge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n als gevolg van een b<span class=\"_ _2\"></span>edri<span class=\"_ _2\"></span>jfsc<span class=\"_ _2\"></span>ombinati<span class=\"_ _2\"></span>e worden aa<span class=\"_ _2\"></span>nvank<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>lijk gewaarde<span class=\"_ _2\"></span>erd tegen hun re<span class=\"_ _2\"></span>\u00eble waard<span class=\"_ _2\"></span>e op de overna<span class=\"_ _2\"></span>medatu<span class=\"_ _2\"></span>m. V<span class=\"_ _0\"></span>oo<span class=\"_ _2\"></span>r elke overname wa<span class=\"_ _2\"></span>ardeer<span class=\"_ _6\"></span>t de groe<span class=\"_ _2\"></span>p elk mind<span class=\"_ _2\"></span>erhei<span class=\"_ _2\"></span>dsbe<span class=\"_ _2\"></span>lang in d<span class=\"_ _2\"></span>e overgeno<span class=\"_ _2\"></span>men pa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tij tegen re<span class=\"_ _2\"></span>\u00eble mar<span class=\"_ _2\"></span>k<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>waarde of tegen h<span class=\"_ _2\"></span>et evenredig<span class=\"_ _2\"></span>e deel van h<span class=\"_ _2\"></span>et mind<span class=\"_ _2\"></span>erhei<span class=\"_ _2\"></span>dsbe<span class=\"_ _2\"></span>lang in de n<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>-activa van de overge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n par<span class=\"_ _2\"></span>tij.De kosten die ge<span class=\"_ _2\"></span>maak<span class=\"_ _2\"></span>t werd<span class=\"_ _2\"></span>en in het ka<span class=\"_ _2\"></span>der van de overname wo<span class=\"_ _2\"></span>rden op<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>omen in d<span class=\"_ _2\"></span>e result<span class=\"_ _2\"></span>atenrekening. De aan<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>oop<span class=\"_ _2\"></span>kost wordt gewaa<span class=\"_ _2\"></span>rdeerd al<span class=\"_ _2\"></span>s het totaal van de overge<span class=\"_ _2\"></span>dragen ve<span class=\"_ _2\"></span>rgoe<span class=\"_ _2\"></span>ding, gewa<span class=\"_ _2\"></span>ardeerd a<span class=\"_ _2\"></span>an de re\u00eble wa<span class=\"_ _2\"></span>arde op de over<span class=\"_ _2\"></span>name<span class=\"_ _2\"></span>datum en he<span class=\"_ _2\"></span>t bedra<span class=\"_ _2\"></span>g van minderheidsbelangen en eer<span class=\"_ _0\"></span>d<span class=\"_ _2\"></span>er aangehouden belangen in de overgen<span class=\"_ _2\"></span>omen e<span class=\"_ _2\"></span>ntiteit. Voor elke bedrij<span class=\"_ _2\"></span>fsc<span class=\"_ _2\"></span>ombinati<span class=\"_ _2\"></span>e waarde<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>t de gro<span class=\"_ _2\"></span>ep de min<span class=\"_ _2\"></span>derh<span class=\"_ _2\"></span>eidsb<span class=\"_ _2\"></span>elan<span class=\"_ _2\"></span>gen in de overgeno<span class=\"_ _2\"></span>men pa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tijen aa<span class=\"_ _2\"></span>n de re\u00ebl<span class=\"_ _2\"></span>e waarde of aan het evenre<span class=\"_ _2\"></span>dige de<span class=\"_ _2\"></span>el in de id<span class=\"_ _2\"></span>entific<span class=\"_ _2\"></span>eer<span class=\"_ _2\"></span>bare net<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>-activa van de overge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n par<span class=\"_ _2\"></span>tij. H<span class=\"_ _2\"></span>et versc<span class=\"_ _2\"></span>hil van de totale vergo<span class=\"_ _2\"></span>edin<span class=\"_ _2\"></span>g van de overnam<span class=\"_ _2\"></span>e en het b<span class=\"_ _2\"></span>edrag van de mind<span class=\"_ _2\"></span>erhei<span class=\"_ _2\"></span>dsbe<span class=\"_ _2\"></span>lange<span class=\"_ _2\"></span>n over het net<span class=\"_ _2\"></span>to erkend be<span class=\"_ _2\"></span>drag (meest<span class=\"_ _2\"></span>al aan re\u00ebl<span class=\"_ _2\"></span>e waarde) van de ver<span class=\"_ _2\"></span>wor<span class=\"_ _2\"></span>ven identificeerbare act<span class=\"_ _0\"></span>iva en ov<span class=\"_ _0\"></span>ergenomen verplicht<span class=\"_ _1a\"></span>ingen wordt a<span class=\"_ _2\"></span>anzien als go<span class=\"_ _2\"></span>odwi<span class=\"_ _2\"></span>ll. Neg<span class=\"_ _2\"></span>atieve good<span class=\"_ _2\"></span>will wordt onmid<span class=\"_ _2\"></span>dellijk in d<span class=\"_ _2\"></span>e resul<span class=\"_ _2\"></span>tatenrekening op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men.Intercomp<span class=\"_ _2\"></span>any-transa<span class=\"_ _2\"></span>cties, bala<span class=\"_ _2\"></span>nsen en niet-g<span class=\"_ _2\"></span>erealise<span class=\"_ _2\"></span>erde<span class=\"_ _2\"></span> winsten op transac<span class=\"_ _2\"></span>ties tussen enti<span class=\"_ _2\"></span>teiten van de groep worden ge\u00eb<span class=\"_ _2\"></span>liminee<span class=\"_ _2\"></span>rd tijdens de cons<span class=\"_ _2\"></span>olidatie. Nie<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>erealise<span class=\"_ _2\"></span>erde<span class=\"_ _2\"></span> verliezen worden oo<span class=\"_ _2\"></span>k ge\u00eblimin<span class=\"_ _2\"></span>eerd tenzij de transactie<span class=\"_ _2\"></span> bewijs lever<span class=\"_ _6\"></span>t van een bijzondere waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g van het getrans<span class=\"_ _2\"></span>fereerde ac<span class=\"_ _2\"></span>tief in welk geval <span class=\"_ _1a\"></span>het actief in waarde<span class=\"_ _2\"></span> wordt vermin<span class=\"_ _2\"></span>derd via de resul<span class=\"_ _2\"></span>tatenrekening. De gron<span class=\"_ _2\"></span>dslag<span class=\"_ _2\"></span>en van financi\u00eb<span class=\"_ _2\"></span>le verslag<span class=\"_ _2\"></span>geving van doc<span class=\"_ _2\"></span>hteronder<span class=\"_ _2\"></span>nemin<span class=\"_ _2\"></span>gen worden waar no<span class=\"_ _2\"></span>dig aang<span class=\"_ _2\"></span>epast om er<span class=\"_ _2\"></span>vo<span class=\"_ _2\"></span>or te <span class=\"_ _1a\"></span>zorgen dat de grondsl<span class=\"_ _2\"></span>agen die do<span class=\"_ _2\"></span>or de groep worden ge<span class=\"_ _2\"></span>hanteerd<span class=\"_ _2\"></span> consis<span class=\"_ _2\"></span>tent worden toege<span class=\"_ _2\"></span>past.T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>4. M<span class=\"_ _2\"></span>ateri<span class=\"_ _2\"></span>\u00eble vast<span class=\"_ _2\"></span>e act<span class=\"_ _2\"></span>ivaMateri\u00ebl<span class=\"_ _2\"></span>e vaste activa worde<span class=\"_ _2\"></span>n gewaarde<span class=\"_ _2\"></span>erd tegen aansc<span class=\"_ _2\"></span>haf<span class=\"_ _2\"></span>fin<span class=\"_ _2\"></span>gswaarde, vermin<span class=\"_ _2\"></span>derd me<span class=\"_ _2\"></span>t eventuele gecu<span class=\"_ _2\"></span>mulee<span class=\"_ _2\"></span>rde afsch<span class=\"_ _2\"></span>rijvin<span class=\"_ _2\"></span>gen en ve<span class=\"_ _2\"></span>rminde<span class=\"_ _2\"></span>rd met eventue<span class=\"_ _2\"></span>le gecu<span class=\"_ _2\"></span>mulee<span class=\"_ _2\"></span>rde waardeverm<span class=\"_ _2\"></span>inder<span class=\"_ _2\"></span>ingen. D<span class=\"_ _2\"></span>e kostprijs van materi\u00ebl<span class=\"_ _2\"></span>e vaste activa omvat ook d<span class=\"_ _2\"></span>e geraam<span class=\"_ _2\"></span>de kostprijs voor ontm<span class=\"_ _2\"></span>anteling en ver<span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>ijderi<span class=\"_ _2\"></span>ng van het ac<span class=\"_ _2\"></span>tief en het hers<span class=\"_ _2\"></span>tellen van de si<span class=\"_ _2\"></span>te in zijn oorsp<span class=\"_ _2\"></span>ronkelijke staat, waarbi<span class=\"_ _2\"></span>j de voor<span class=\"_ _2\"></span>zieni<span class=\"_ _2\"></span>ng wordt o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in overeens<span class=\"_ _2\"></span>temming met IAS 3<span class=\"_ _0\"></span>7 \u2018<span class=\"_ _2\"></span>V<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>orzi<span class=\"_ _2\"></span>eninge<span class=\"_ _2\"></span>n, voor<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>elijke verplich<span class=\"_ _2\"></span>tingen e<span class=\"_ _2\"></span>n voor<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>elijke activa\u2019<span class=\"_ _24\"></span>.Latere kosten worden op<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>omen in d<span class=\"_ _2\"></span>e boe<span class=\"_ _2\"></span>k<span class=\"_ _2\"></span>waarde van het actief of als e<span class=\"_ _2\"></span>en af<span class=\"_ _2\"></span>zonder<span class=\"_ _2\"></span>lijk actief, waar gepas<span class=\"_ _2\"></span>t, maar en<span class=\"_ _2\"></span>kel wannee<span class=\"_ _2\"></span>r het waars<span class=\"_ _2\"></span>chijnlij<span class=\"_ _2\"></span>k is dat toekomstige e<span class=\"_ _2\"></span>cono<span class=\"_ _2\"></span>misch<span class=\"_ _2\"></span>e voorde<span class=\"_ _2\"></span>len die ver<span class=\"_ _2\"></span>bond<span class=\"_ _2\"></span>en zijn aan h<span class=\"_ _2\"></span>et actief n<span class=\"_ _2\"></span>aar de groep zull<span class=\"_ _2\"></span>en vlo<span class=\"_ _2\"></span>eien en d<span class=\"_ _2\"></span>e kostprijs van het a<span class=\"_ _2\"></span>ctief op e<span class=\"_ _2\"></span>en betrouw<span class=\"_ _2\"></span>bare wijze kan worde<span class=\"_ _2\"></span>n gemeten. D<span class=\"_ _2\"></span>e bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde van het ver<span class=\"_ _2\"></span>vang<span class=\"_ _2\"></span>en ond<span class=\"_ _2\"></span>erdee<span class=\"_ _2\"></span>l wordt ni<span class=\"_ _2\"></span>et lang<span class=\"_ _2\"></span>er in de bal<span class=\"_ _2\"></span>ans opgenomen. Alle <span class=\"_ _1a\"></span>andere herst<span class=\"_ _0\"></span>ellingen en onderhoudsk<span class=\"_ _0\"></span>osten<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in de resul<span class=\"_ _2\"></span>tatenrekening tijde<span class=\"_ _2\"></span>ns de bo<span class=\"_ _2\"></span>eking<span class=\"_ _2\"></span>sper<span class=\"_ _2\"></span>iode wa<span class=\"_ _2\"></span>arin ze zijn gema<span class=\"_ _2\"></span>ak<span class=\"_ _2\"></span>t.Grond<span class=\"_ _2\"></span>en worde<span class=\"_ _2\"></span>n niet afge<span class=\"_ _2\"></span>schreven. De a<span class=\"_ _2\"></span>fschri<span class=\"_ _2\"></span>jving van ande<span class=\"_ _2\"></span>re activa word<span class=\"_ _2\"></span>t berekend vol<span class=\"_ _2\"></span>gens de li<span class=\"_ _2\"></span>neaire me<span class=\"_ _2\"></span>thode om de kosten te kunnen toewijzen over de g<span class=\"_ _2\"></span>eraam<span class=\"_ _2\"></span>de resteren<span class=\"_ _2\"></span>de levensdu<span class=\"_ _2\"></span>ur<span class=\"_ _0\"></span>, en wel als volg<span class=\"_ _2\"></span>t:Indus<span class=\"_ _2\"></span>tri\u00eble e<span class=\"_ _2\"></span>n adminis<span class=\"_ _2\"></span>tratieve gebou<span class=\"_ _2\"></span>wen\u2022<span class=\"_ _42\"> </span>Stru<span class=\"_ _2\"></span>cturele we<span class=\"_ _2\"></span>rk<span class=\"_ _2\"></span>zaamh<span class=\"_ _2\"></span>ede<span class=\"_ _2\"></span>n <span class=\"_ _112\"> </span> 40<span class=\"_ _2\"></span>-5<span class=\"_ _2\"></span>0 jaar\u2022<span class=\"_ _42\"> </span>Andere e<span class=\"_ _2\"></span>leme<span class=\"_ _2\"></span>nten<span class=\"_ _9b\"> </span> 10<span class=\"_ _2\"></span>-25 jaar\u2022<span class=\"_ _42\"> </span><span class=\"ls4d ws4b\">Machines<span class=\"_ _1a\"></span> <span class=\"_ _17a\"> </span> 10<span class=\"_ _2\"></span>-33 j<span class=\"_ _0\"></span>aar</span>\u2022<span class=\"_ _42\"> </span>Rollen<span class=\"_ _2\"></span>d materiee<span class=\"_ _2\"></span>l<span class=\"_ _17b\"> </span>5 jaar\u2022<span class=\"_ _42\"> </span>Meub<span class=\"_ _2\"></span>ilair en toeb<span class=\"_ _2\"></span>ehore<span class=\"_ _2\"></span>n<span class=\"_ _a2\"> </span>5-1<span class=\"_ _2\"></span>5 jaarAuto\u2019<span class=\"_ _0\"></span>s in eigend<span class=\"_ _2\"></span>om worde<span class=\"_ _2\"></span>n afgesc<span class=\"_ _2\"></span>hreven tot een rest<span class=\"_ _2\"></span>waarde van 20% van de o<span class=\"_ _2\"></span>orsp<span class=\"_ _2\"></span>ronkelijke k<span class=\"_ _0\"></span>os<span class=\"_ _2\"></span>tprijs.V<span class=\"_ _0\"></span>er<span class=\"_ _2\"></span>van<span class=\"_ _2\"></span>gingso<span class=\"_ _2\"></span>nderd<span class=\"_ _2\"></span>elen a<span class=\"_ _2\"></span>ange<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>ocht vo<span class=\"_ _2\"></span>or sp<span class=\"_ _2\"></span>ecifi<span class=\"_ _2\"></span>eke install<span class=\"_ _2\"></span>aties worde<span class=\"_ _2\"></span>n gea<span class=\"_ _2\"></span>ctiveerd en a<span class=\"_ _2\"></span>fgesc<span class=\"_ _2\"></span>hreven over de nut<span class=\"_ _6\"></span>tige levensdu<span class=\"_ _2\"></span>ur die niet m<span class=\"_ _2\"></span>eer dan 4 j<span class=\"_ _2\"></span>aar be<span class=\"_ _2\"></span>draag<span class=\"_ _2\"></span>t. Products<span class=\"_ _2\"></span>talen wo<span class=\"_ _2\"></span>rden ge<span class=\"_ _2\"></span>activee<span class=\"_ _2\"></span>rd en afges<span class=\"_ _2\"></span>chreven over 2 jaar<span class=\"_ _0\"></span>.De res<span class=\"_ _2\"></span>twaa<span class=\"_ _2\"></span>rde en nu<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>tige levens<span class=\"_ _2\"></span>duur van activa word<span class=\"_ _2\"></span>en her<span class=\"_ _2\"></span>zien en wa<span class=\"_ _2\"></span>ar nodi<span class=\"_ _2\"></span>g aange<span class=\"_ _2\"></span>past o<span class=\"_ _2\"></span>p het ein<span class=\"_ _2\"></span>de van de versla<span class=\"_ _2\"></span>gper<span class=\"_ _2\"></span>iode. D<span class=\"_ _2\"></span>e bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde van ee<span class=\"_ _2\"></span>n actief word<span class=\"_ _2\"></span>t onmid<span class=\"_ _2\"></span>dellijk ver<span class=\"_ _2\"></span>minde<span class=\"_ _2\"></span>rd tot het realise<span class=\"_ _2\"></span>erbare b<span class=\"_ _2\"></span>edrag i<span class=\"_ _2\"></span>ndien de bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde van h<span class=\"_ _2\"></span>et actief ho<span class=\"_ _2\"></span>ger is d<span class=\"_ _2\"></span>an het ge<span class=\"_ _2\"></span>raamde realise<span class=\"_ _2\"></span>erbare b<span class=\"_ _2\"></span>edra<span class=\"_ _2\"></span>g.Aanpass<span class=\"_ _2\"></span>ingen a<span class=\"_ _2\"></span>an de re\u00ebl<span class=\"_ _2\"></span>e waarde als g<span class=\"_ _2\"></span>evolg van be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>comb<span class=\"_ _2\"></span>inaties word<span class=\"_ _2\"></span>en afge<span class=\"_ _2\"></span>schreven over de geraam<span class=\"_ _2\"></span>de res<span class=\"_ _2\"></span>terende nu<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>tige levens<span class=\"_ _2\"></span>duur van de betre<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>fen<span class=\"_ _2\"></span>de ac<span class=\"_ _2\"></span>tiva.Winsten en ver<span class=\"_ _2\"></span>liezen op verkopen van a<span class=\"_ _2\"></span>ctiva worden b<span class=\"_ _2\"></span>epa<span class=\"_ _2\"></span>ald door d<span class=\"_ _2\"></span>e opb<span class=\"_ _2\"></span>rengsten te vergel<span class=\"_ _2\"></span>ijken met de bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde e<span class=\"_ _2\"></span>n worden in d<span class=\"_ _2\"></span>e resul<span class=\"_ _2\"></span>tatenrekening op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men in \u2018Over<span class=\"_ _2\"></span>ige opb<span class=\"_ _2\"></span>rengsten\u2019 of \u2018Overi<span class=\"_ _2\"></span>ge kosten\u2019<span class=\"_ _24\"></span>.T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>5. Go<span class=\"_ _2\"></span>odwi<span class=\"_ _2\"></span>llDe go<span class=\"_ _2\"></span>odwil<span class=\"_ _2\"></span>l wordt toeg<span class=\"_ _2\"></span>erekend aan kas<span class=\"_ _2\"></span>stroom<span class=\"_ _2\"></span>-gene<span class=\"_ _2\"></span>rerend<span class=\"_ _2\"></span>e eenh<span class=\"_ _2\"></span>eden of gro<span class=\"_ _2\"></span>epe<span class=\"_ _2\"></span>n van kasstroo<span class=\"_ _2\"></span>m-gene<span class=\"_ _2\"></span>rerend<span class=\"_ _2\"></span>e eenh<span class=\"_ _2\"></span>eden wa<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>van ver<span class=\"_ _2\"></span>wacht wo<span class=\"_ _2\"></span>rdt dat zij voorde<span class=\"_ _2\"></span>el zullen h<span class=\"_ _2\"></span>alen ui<span class=\"_ _2\"></span>t de be<span class=\"_ _2\"></span>drij<span class=\"_ _2\"></span>fscom<span class=\"_ _2\"></span>binatie waar<span class=\"_ _2\"></span>uit de go<span class=\"_ _2\"></span>odwill o<span class=\"_ _2\"></span>ntstond. Go<span class=\"_ _2\"></span>odwi<span class=\"_ _2\"></span>ll wordt jaa<span class=\"_ _2\"></span>rlijks getest o<span class=\"_ _2\"></span>p waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g en tegen kostp<span class=\"_ _2\"></span>rijs gewaard<span class=\"_ _2\"></span>eerd in de onde<span class=\"_ _2\"></span>rligg<span class=\"_ _2\"></span>ende valu<span class=\"_ _2\"></span>ta vermin<span class=\"_ _2\"></span>derd m<span class=\"_ _2\"></span>et de gec<span class=\"_ _2\"></span>umule<span class=\"_ _2\"></span>erde bijzonde<span class=\"_ _2\"></span>re waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen. Bijzond<span class=\"_ _2\"></span>ere waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen o<span class=\"_ _2\"></span>p goo<span class=\"_ _2\"></span>dwill worde<span class=\"_ _2\"></span>n niet me<span class=\"_ _2\"></span>er terugg<span class=\"_ _2\"></span>edraaid<span class=\"_ _2\"></span>. Winsten en ver<span class=\"_ _2\"></span>liezen op de verkoop van ee<span class=\"_ _2\"></span>n kasstroo<span class=\"_ _2\"></span>m-<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>enere<span class=\"_ _2\"></span>rende e<span class=\"_ _2\"></span>enhe<span class=\"_ _2\"></span>id omvat<span class=\"_ _2\"></span>ten de bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde van de goo<span class=\"_ _2\"></span>dwill m<span class=\"_ _2\"></span>et betrek<span class=\"_ _2\"></span>king tot de verkochte kass<span class=\"_ _2\"></span>troom<span class=\"_ _2\"></span>-genererende eenheid<span class=\"_ _0\"></span>.  T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6. An<span class=\"_ _2\"></span>dere i<span class=\"_ _2\"></span>mmat<span class=\"_ _2\"></span>eri\u00ebl<span class=\"_ _2\"></span>e vaste ac<span class=\"_ _2\"></span>tivaHandelsmerk<span class=\"_ _0\"></span>en Hand<span class=\"_ _2\"></span>elsme<span class=\"_ _2\"></span>rken die ver<span class=\"_ _2\"></span>wor<span class=\"_ _2\"></span>ven zijn in e<span class=\"_ _2\"></span>en be<span class=\"_ _2\"></span>drijf<span class=\"_ _2\"></span>scom<span class=\"_ _2\"></span>binatie worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n tegen de re<span class=\"_ _2\"></span>\u00eble waard<span class=\"_ _2\"></span>e op de ver<span class=\"_ _2\"></span>wer<span class=\"_ _2\"></span>vin<span class=\"_ _2\"></span>gsdatum<span class=\"_ _2\"></span>. De re\u00ebl<span class=\"_ _2\"></span>e mark<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>e wordt b<span class=\"_ _2\"></span>epaa<span class=\"_ _2\"></span>ld op basis van e<span class=\"_ _2\"></span>en be<span class=\"_ _2\"></span>rekening van de net<span class=\"_ _2\"></span>to con<span class=\"_ _2\"></span>tante waarde, gec<span class=\"_ _2\"></span>orrig<span class=\"_ _2\"></span>eerd voo<span class=\"_ _2\"></span>r de kosten die moe<span class=\"_ _2\"></span>ten worden ge<span class=\"_ _2\"></span>maak<span class=\"_ _2\"></span>t om de han<span class=\"_ _2\"></span>delsm<span class=\"_ _2\"></span>erken verder in d<span class=\"_ _2\"></span>e mark<span class=\"_ _2\"></span>t te ond<span class=\"_ _2\"></span>ersteun<span class=\"_ _2\"></span>en. Hand<span class=\"_ _2\"></span>elsme<span class=\"_ _2\"></span>rken hebb<span class=\"_ _2\"></span>en ee<span class=\"_ _2\"></span>n eindig<span class=\"_ _2\"></span>e nut<span class=\"_ _2\"></span>tig<span class=\"_ _2\"></span>e levensduur en worde<span class=\"_ _2\"></span>n geb<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>t teg<span class=\"_ _2\"></span>en kostprijs verm<span class=\"_ _2\"></span>inderd m<span class=\"_ _2\"></span>et gecu<span class=\"_ _2\"></span>mulee<span class=\"_ _2\"></span>rde afsch<span class=\"_ _2\"></span>rijvin<span class=\"_ _2\"></span>gen. D<span class=\"_ _2\"></span>e afsch<span class=\"_ _2\"></span>rijvin<span class=\"_ _2\"></span>gen word<span class=\"_ _2\"></span>en bere<span class=\"_ _2\"></span>kend volgens d<span class=\"_ _2\"></span>e lineaire m<span class=\"_ _2\"></span>ethod<span class=\"_ _2\"></span>e om de kostprijs van de han<span class=\"_ _2\"></span>delsm<span class=\"_ _2\"></span>erken toe te wijzen over het k<span class=\"_ _1a\"></span>or<span class=\"_ _2\"></span>ts<span class=\"_ _2\"></span>te v<span class=\"_ _1a\"></span>an hun geraam<span class=\"_ _2\"></span>de nu<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>tige levens<span class=\"_ _2\"></span>duur of de p<span class=\"_ _2\"></span>eriod<span class=\"_ _2\"></span>e van het wet<span class=\"_ _2\"></span>telijk recht, d<span class=\"_ _2\"></span>at voor de hu<span class=\"_ _2\"></span>idige ha<span class=\"_ _2\"></span>ndels<span class=\"_ _2\"></span>merken 10 jaa<span class=\"_ _2\"></span>r bed<span class=\"_ _2\"></span>raagt.Sof<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ware en l<span class=\"_ _2\"></span>icen<span class=\"_ _2\"></span>tiesDe kostprijs d<span class=\"_ _2\"></span>ie verbo<span class=\"_ _2\"></span>nden is a<span class=\"_ _2\"></span>an de aankoop van s<span class=\"_ _2\"></span>of<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ware worden g<span class=\"_ _2\"></span>eactive<span class=\"_ _2\"></span>erd tegen hu<span class=\"_ _2\"></span>n kostprijs en word<span class=\"_ _2\"></span>en ver<span class=\"_ _2\"></span>volg<span class=\"_ _2\"></span>ens afges<span class=\"_ _2\"></span>chreven over hun gera<span class=\"_ _2\"></span>amde nu<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>tige levensduu<span class=\"_ _2\"></span>r volgens d<span class=\"_ _2\"></span>e lineaire m<span class=\"_ _2\"></span>ethod<span class=\"_ _2\"></span>e of over de loo<span class=\"_ _2\"></span>ptijd van het co<span class=\"_ _2\"></span>ntract, mo<span class=\"_ _2\"></span>cht deze kor<span class=\"_ _2\"></span>ter zijn. De nu<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>tige levensduu<span class=\"_ _2\"></span>r wordt me<span class=\"_ _2\"></span>est<span class=\"_ _2\"></span>al geraam<span class=\"_ _2\"></span>d op 5 jaar<span class=\"_ _0\"></span>. Uitgaven voo<span class=\"_ _2\"></span>r gekochte lice<span class=\"_ _2\"></span>nties worde<span class=\"_ _2\"></span>n geac<span class=\"_ _2\"></span>tiveerd tege<span class=\"_ _2\"></span>n hun kostprijs en wo<span class=\"_ _2\"></span>rden ver<span class=\"_ _2\"></span>vol<span class=\"_ _2\"></span>gens afg<span class=\"_ _2\"></span>eschreven over hun geraam<span class=\"_ _2\"></span>de nu<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>tige levens<span class=\"_ _2\"></span>duur volge<span class=\"_ _2\"></span>ns de line<span class=\"_ _2\"></span>aire metho<span class=\"_ _2\"></span>de of over de loo<span class=\"_ _2\"></span>ptijd van het c<span class=\"_ _2\"></span>ontract, m<span class=\"_ _2\"></span>ocht d<span class=\"_ _2\"></span>eze k<span class=\"_ _0\"></span>or<span class=\"_ _6\"></span>ter zijn. De nu<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>tige levens<span class=\"_ _2\"></span>duur word<span class=\"_ _2\"></span>t mees<span class=\"_ _2\"></span>tal gera<span class=\"_ _2\"></span>amd op 5 ja<span class=\"_ _2\"></span>ar<span class=\"_ _0\"></span>. Inte<span class=\"_ _2\"></span>rn ont<span class=\"_ _2\"></span>wikkelde s<span class=\"_ _2\"></span>of<span class=\"_ _2\"></span>twa<span class=\"_ _2\"></span>re en an<span class=\"_ _2\"></span>dere ontwikkelingsk<span class=\"_ _0\"></span>ostenK<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>sten die verb<span class=\"_ _2\"></span>onde<span class=\"_ _2\"></span>n zijn aan het o<span class=\"_ _2\"></span>nder<span class=\"_ _2\"></span>houd van computersoft<span class=\"_ _2\"></span>war<span class=\"_ _1a\"></span>eprogramma<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s worden opgenomen als een u<span class=\"_ _2\"></span>itgave wanne<span class=\"_ _2\"></span>er deze wordt ge<span class=\"_ _2\"></span>maak<span class=\"_ _2\"></span>t. Ont<span class=\"_ _2\"></span>wikkeling<span class=\"_ _2\"></span>skosten die rechtstre<span class=\"_ _2\"></span>eks toerekenbaar zijn a<span class=\"_ _2\"></span>an het ont<span class=\"_ _2\"></span>wer<span class=\"_ _2\"></span>p en het testen van id<span class=\"_ _2\"></span>entific<span class=\"_ _2\"></span>eer<span class=\"_ _2\"></span>bare en unie<span class=\"_ _2\"></span>ke sof<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>warepro<span class=\"_ _2\"></span>ducten die g<span class=\"_ _2\"></span>eco<span class=\"_ _2\"></span>ntrolee<span class=\"_ _2\"></span>rd worden do<span class=\"_ _2\"></span>or de gro<span class=\"_ _2\"></span>ep worden in i<span class=\"_ _2\"></span>mmateri\u00ebl<span class=\"_ _2\"></span>e activa op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men wann<span class=\"_ _2\"></span>eer aa<span class=\"_ _2\"></span>n de volge<span class=\"_ _2\"></span>nde cri<span class=\"_ _2\"></span>teria is vold<span class=\"_ _2\"></span>aan:\u2022<span class=\"_ _42\"> </span>het is techni<span class=\"_ _2\"></span>sch haal<span class=\"_ _2\"></span>baar om d<span class=\"_ _2\"></span>e sof<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ware te voltooien zodat deze be<span class=\"_ _2\"></span>schikb<span class=\"_ _2\"></span>aar is voor g<span class=\"_ _2\"></span>ebr<span class=\"_ _2\"></span>uik;\u2022<span class=\"_ _42\"> </span>het man<span class=\"_ _2\"></span>agem<span class=\"_ _2\"></span>ent he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t de in<span class=\"_ _2\"></span>tentie om de sof<span class=\"_ _6\"></span>tware te voltooie<span class=\"_ _2\"></span>n en deze te gebruiken of te verkopen;\u2022<span class=\"_ _42\"> </span>er be<span class=\"_ _2\"></span>staat e<span class=\"_ _2\"></span>en mo<span class=\"_ _2\"></span>gelijk<span class=\"_ _2\"></span>heid o<span class=\"_ _2\"></span>m de sof<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ware te gebr<span class=\"_ _2\"></span>uiken of te v<span class=\"_ _1a\"></span>erkopen;\u2022<span class=\"_ _42\"> </span>er kan worde<span class=\"_ _2\"></span>n aang<span class=\"_ _2\"></span>etoond ho<span class=\"_ _2\"></span>e de sof<span class=\"_ _6\"></span>tware in de toekomst waarsc<span class=\"_ _2\"></span>hijnlijk e<span class=\"_ _2\"></span>cono<span class=\"_ _2\"></span>mische vo<span class=\"_ _2\"></span>ordel<span class=\"_ _2\"></span>en kan oplever<span class=\"_ _0\"></span>en;\u2022 <span class=\"_ _28\"> </span>e<span class=\"_ _2\"></span>r zijn adequate technisc<span class=\"_ _2\"></span>he, financi\u00eb<span class=\"_ _2\"></span>le en ande<span class=\"_ _2\"></span>re midd<span class=\"_ _2\"></span>elen be<span class=\"_ _2\"></span>schik<span class=\"_ _2\"></span>baar om de ont<span class=\"_ _2\"></span>wikkeling te voltooien enom het sof<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>warep<span class=\"_ _2\"></span>roduct te gebru<span class=\"_ _2\"></span>iken <span class=\"_ _1a\"></span>of te <span class=\"_ _0\"></span>ver<span class=\"_ _2\"></span>kopen; en\u2022<span class=\"_ _42\"> </span>de uit<span class=\"_ _2\"></span>gaven die toerekenbaar zij<span class=\"_ _2\"></span>n aan de sof<span class=\"_ _6\"></span>tware tijdens d<span class=\"_ _2\"></span>e ont<span class=\"_ _2\"></span>wikkeling e<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>van kunnen o<span class=\"_ _2\"></span>p een betrouw<span class=\"_ _2\"></span>bare manie<span class=\"_ _2\"></span>r worden g<span class=\"_ _2\"></span>emeten.Rechts<span class=\"_ _2\"></span>treeks toerekenbare kosten die gea<span class=\"_ _2\"></span>ctiveerd worden a<span class=\"_ _2\"></span>ls onde<span class=\"_ _2\"></span>rdeel van h<span class=\"_ _2\"></span>et sof<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>warepro<span class=\"_ _2\"></span>duct o<span class=\"_ _2\"></span>mvatten de pe<span class=\"_ _2\"></span>rson<span class=\"_ _2\"></span>eelskosten voor d<span class=\"_ _2\"></span>e sof<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ware<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>ont<span class=\"_ _2\"></span>wik<span class=\"_ _2\"></span>keling en een re<span class=\"_ _2\"></span>delijk d<span class=\"_ _2\"></span>eel van rech<span class=\"_ _2\"></span>tstreeks toerekenbare vas<span class=\"_ _2\"></span>te bedrijfskosten.Andere o<span class=\"_ _2\"></span>ntw<span class=\"_ _2\"></span>ikkelingsui<span class=\"_ _2\"></span>tgaven die niet a<span class=\"_ _2\"></span>an deze criteria bea<span class=\"_ _2\"></span>ntwo<span class=\"_ _2\"></span>orden<span class=\"_ _2\"></span>, worden op<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>omen a<span class=\"_ _2\"></span>ls een ui<span class=\"_ _2\"></span>tgave wannee<span class=\"_ _2\"></span>r deze wordt ge<span class=\"_ _2\"></span>maak<span class=\"_ _2\"></span>t. O<span class=\"_ _2\"></span>ntw<span class=\"_ _2\"></span>ikkelingskosten die eerd<span class=\"_ _2\"></span>er opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en waren als e<span class=\"_ _2\"></span>en uitg<span class=\"_ _2\"></span>ave worden in ee<span class=\"_ _2\"></span>n daaropvol<span class=\"_ _2\"></span>gend<span class=\"_ _2\"></span>e peri<span class=\"_ _2\"></span>ode ni<span class=\"_ _2\"></span>et opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en als ee<span class=\"_ _2\"></span>n actief.Ont<span class=\"_ _2\"></span>wikkeling<span class=\"_ _2\"></span>skosten voor comp<span class=\"_ _2\"></span>utersof<span class=\"_ _6\"></span>tware o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n als activa word<span class=\"_ _2\"></span>en afge<span class=\"_ _2\"></span>schreven over hun ge<span class=\"_ _2\"></span>raamde n<span class=\"_ _2\"></span>ut<span class=\"_ _2\"></span>tige levensduu<span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>, die over het alg<span class=\"_ _2\"></span>emee<span class=\"_ _2\"></span>n tussen 3 e<span class=\"_ _2\"></span>n 5 jaar be<span class=\"_ _2\"></span>draag<span class=\"_ _2\"></span>t.T<span class=\"_ _24\"></span>oelichting 1.7<span class=\"_ _24\"></span>. Bijzondere waarde<span class=\"_ _0\"></span>vermindering<span class=\"_ _0\"></span> van<span class=\"ls0 ws0\"> </span>vas<span class=\"_ _2\"></span>te a<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ivaGoo<span class=\"_ _2\"></span>dwill is nie<span class=\"_ _2\"></span>t onde<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>worpe<span class=\"_ _2\"></span>n aan afsc<span class=\"_ _2\"></span>hrijv<span class=\"_ _2\"></span>ing en word<span class=\"_ _2\"></span>t jaarlij<span class=\"_ _2\"></span>ks getoetst op e<span class=\"_ _2\"></span>en bijzonde<span class=\"_ _2\"></span>re waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g of vaker wanneer ge<span class=\"_ _2\"></span>beur<span class=\"_ _6\"></span>tenissen of veran<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen in omsta<span class=\"_ _2\"></span>ndigh<span class=\"_ _2\"></span>eden a<span class=\"_ _2\"></span>angeven dat ze mo<span class=\"_ _2\"></span>geli<span class=\"_ _2\"></span>jk een bijzond<span class=\"_ _2\"></span>ere waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g heb<span class=\"_ _2\"></span>ben o<span class=\"_ _2\"></span>nderg<span class=\"_ _2\"></span>aan. Ande<span class=\"_ _2\"></span>re activa worden g<span class=\"_ _2\"></span>etoetst op b<span class=\"_ _2\"></span>ijzondere waard<span class=\"_ _2\"></span>everminde<span class=\"_ _2\"></span>ring wannee<span class=\"_ _2\"></span>r geb<span class=\"_ _2\"></span>eur<span class=\"_ _2\"></span>teniss<span class=\"_ _2\"></span>en of wijzigin<span class=\"_ _2\"></span>gen in oms<span class=\"_ _2\"></span>tandi<span class=\"_ _2\"></span>ghed<span class=\"_ _2\"></span>en aang<span class=\"_ _2\"></span>even dat de bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde m<span class=\"_ _2\"></span>oge<span class=\"_ _2\"></span>lijk niet real<span class=\"_ _2\"></span>iseer<span class=\"_ _2\"></span>baar is. Er wordt een b<span class=\"_ _2\"></span>ijzondere waard<span class=\"_ _2\"></span>evermind<span class=\"_ _2\"></span>ering o<span class=\"_ _2\"></span>pgen<span class=\"_ _2\"></span>omen voor he<span class=\"_ _2\"></span>t bedra<span class=\"_ _2\"></span>g waar<span class=\"_ _2\"></span>voor d<span class=\"_ _2\"></span>e bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde de re<span class=\"_ _2\"></span>alisee<span class=\"_ _2\"></span>rbare waarde er<span class=\"_ _6\"></span>van overstijgt. D<span class=\"_ _2\"></span>e realise<span class=\"_ _2\"></span>erba<span class=\"_ _2\"></span>re waarde is de hoo<span class=\"_ _2\"></span>gste van de re\u00ebl<span class=\"_ _2\"></span>e waarde van ee<span class=\"_ _2\"></span>n actief verm<span class=\"_ _2\"></span>inderd met de kosten van verkoop en d<span class=\"_ _2\"></span>e gebr<span class=\"_ _2\"></span>uikswaarde. Deze waarden wo<span class=\"_ _2\"></span>rden over het a<span class=\"_ _2\"></span>lgem<span class=\"_ _2\"></span>een b<span class=\"_ _2\"></span>epaal<span class=\"_ _2\"></span>d op basi<span class=\"_ _2\"></span>s van de be<span class=\"_ _2\"></span>rekening van de co<span class=\"_ _2\"></span>ntante waarde van de kass<span class=\"_ _2\"></span>troom. Met he<span class=\"_ _2\"></span>t oog o<span class=\"_ _2\"></span>p de be<span class=\"_ _2\"></span>oord<span class=\"_ _2\"></span>eling van de bi<span class=\"_ _2\"></span>jzondere waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g worden a<span class=\"_ _2\"></span>ctiva geg<span class=\"_ _2\"></span>roep<span class=\"_ _2\"></span>eerd op d<span class=\"_ _2\"></span>e laags<span class=\"_ _2\"></span>te niveaus waar<span class=\"_ _2\"></span>vo<span class=\"_ _2\"></span>or er af<span class=\"_ _2\"></span>zonder<span class=\"_ _2\"></span>lijk ide<span class=\"_ _2\"></span>ntifice<span class=\"_ _2\"></span>erba<span class=\"_ _2\"></span>re kasinstrom<span class=\"_ _2\"></span>en zijn die grotend<span class=\"_ _2\"></span>eels afh<span class=\"_ _2\"></span>ankelijk zijn van kasinstrom<span class=\"_ _2\"></span>en uit an<span class=\"_ _2\"></span>dere ac<span class=\"_ _2\"></span>tiva of groep<span class=\"_ _2\"></span>en van activa (kasstroo<span class=\"_ _2\"></span>m-<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>enere<span class=\"_ _2\"></span>rende e<span class=\"_ _2\"></span>enhe<span class=\"_ _2\"></span>den)<span class=\"_ _0\"></span>. An<span class=\"_ _2\"></span>dere nie<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>-fin<span class=\"_ _2\"></span>anci\u00eb<span class=\"_ _2\"></span>le activa dan g<span class=\"_ _2\"></span>ood<span class=\"_ _2\"></span>will die ee<span class=\"_ _2\"></span>n bijzondere waa<span class=\"_ _2\"></span>rdevermind<span class=\"_ _2\"></span>ering heb<span class=\"_ _2\"></span>ben on<span class=\"_ _2\"></span>derga<span class=\"_ _2\"></span>an, worden o<span class=\"_ _2\"></span>p het ein<span class=\"_ _2\"></span>de van elke versla<span class=\"_ _2\"></span>gper<span class=\"_ _2\"></span>iode b<span class=\"_ _2\"></span>eo<span class=\"_ _2\"></span>ordee<span class=\"_ _2\"></span>ld op mo<span class=\"_ _2\"></span>gelijke terugna<span class=\"_ _2\"></span>me van de bijzonde<span class=\"_ _2\"></span>re waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g.T<span class=\"_ _24\"></span>oelichting 1.8. Afgeleide fin<span class=\"_ _1a\"></span>anci\u00eble instrument<span class=\"_ _1a\"></span>enAfgeleide fi<span class=\"_ _2\"></span>nanci<span class=\"_ _2\"></span>\u00eble instr<span class=\"_ _2\"></span>umenten word<span class=\"_ _2\"></span>en aanvankelijk tegen re\u00eb<span class=\"_ _2\"></span>le waarde o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n op de datum wa<span class=\"_ _2\"></span>arop een deri<span class=\"_ _2\"></span>vatencontrac<span class=\"_ _2\"></span>t is gesl<span class=\"_ _2\"></span>oten en worden da<span class=\"_ _2\"></span>arna op<span class=\"_ _2\"></span>nieuw tegen re\u00eb<span class=\"_ _2\"></span>le waarde h<span class=\"_ _2\"></span>errekend. D<span class=\"_ _2\"></span>e groep ne<span class=\"_ _2\"></span>emt all<span class=\"_ _2\"></span>e winsten of verliezen die voor<span class=\"_ _6\"></span>t<span class=\"_ _2\"></span>vloe<span class=\"_ _2\"></span>ien ui<span class=\"_ _2\"></span>t wijziging<span class=\"_ _2\"></span>en in re\u00ebl<span class=\"_ _2\"></span>e waarde van deri<span class=\"_ _2\"></span>vaten op in de resul<span class=\"_ _2\"></span>tatenrekening in \u2018Overi<span class=\"_ _2\"></span>ge opb<span class=\"_ _2\"></span>rengsten\u2019 of \u2018Overi<span class=\"_ _2\"></span>ge kosten\u2019<span class=\"_ _24\"></span>, voor zover deze betrek<span class=\"_ _2\"></span>king heb<span class=\"_ _2\"></span>ben op b<span class=\"_ _2\"></span>edr<span class=\"_ _2\"></span>ijfs<span class=\"_ _2\"></span>activi<span class=\"_ _2\"></span>teiten en in \u2018F<span class=\"_ _2\"></span>inanci<span class=\"_ _2\"></span>\u00eble op<span class=\"_ _2\"></span>brengs<span class=\"_ _2\"></span>ten\u2019 of \u2018Fina<span class=\"_ _2\"></span>nci\u00ebl<span class=\"_ _2\"></span>e kosten\u2019 v<span class=\"_ _1a\"></span>oor zover zij be<span class=\"_ _2\"></span>trekkin<span class=\"_ _2\"></span>g hebb<span class=\"_ _2\"></span>en op d<span class=\"_ _2\"></span>e financ<span class=\"_ _2\"></span>iering<span class=\"_ _2\"></span>sactiv<span class=\"_ _2\"></span>iteiten van de gro<span class=\"_ _2\"></span>ep.Afgeleide fi<span class=\"_ _2\"></span>nanci<span class=\"_ _2\"></span>\u00eble instr<span class=\"_ _2\"></span>umenten die g<span class=\"_ _2\"></span>ebru<span class=\"_ _2\"></span>ik<span class=\"_ _2\"></span>t worden om de bl<span class=\"_ _2\"></span>ootstellin<span class=\"_ _2\"></span>g aan variabil<span class=\"_ _2\"></span>iteit van toekomstig<span class=\"_ _2\"></span>e kasstrom<span class=\"_ _2\"></span>en af te dekken, worde<span class=\"_ _2\"></span>n aange<span class=\"_ _2\"></span>merk<span class=\"_ _2\"></span>t a<span class=\"_ _2\"></span>ls afdek<span class=\"_ _2\"></span>kinge<span class=\"_ _2\"></span>n op basis van kas<span class=\"_ _2\"></span>stroom<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>hed<span class=\"_ _2\"></span>ging. He<span class=\"_ _2\"></span>t ef<span class=\"_ _2\"></span>fecti<span class=\"_ _2\"></span>eve deel van de wijzi<span class=\"_ _2\"></span>gingen i<span class=\"_ _2\"></span>n re\u00eble waard<span class=\"_ _2\"></span>e vanaf de aanwijzin<span class=\"_ _2\"></span>gsdatum van de kas<span class=\"_ _2\"></span>stroom<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>hed<span class=\"_ _2\"></span>ge word<span class=\"_ _2\"></span>t opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en in de kass<span class=\"_ _2\"></span>troom<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>hedg<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>-re<span class=\"_ _2\"></span>ser<span class=\"_ _2\"></span>ve, on<span class=\"_ _2\"></span>derde<span class=\"_ _2\"></span>el van \u2018Niet-<span class=\"_ _2\"></span>gerealis<span class=\"_ _2\"></span>eerd<span class=\"_ _2\"></span>e resulta<span class=\"_ _2\"></span>ten\u2019<span class=\"_ _24\"></span>. Bed<span class=\"_ _2\"></span>ragen o<span class=\"_ _2\"></span>pgen<span class=\"_ _2\"></span>omen i<span class=\"_ _2\"></span>n de kasstroo<span class=\"_ _2\"></span>m-<span class=\"_ _2\"></span>he<span class=\"_ _2\"></span>dge<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>rese<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ve zullen in de re<span class=\"_ _2\"></span>sultatenrekenin<span class=\"_ _2\"></span>g worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in dezelfde p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de of pe<span class=\"_ _2\"></span>riod<span class=\"_ _2\"></span>es tijdens we<span class=\"_ _2\"></span>lke de verwa<span class=\"_ _2\"></span>chte transactie di<span class=\"_ _2\"></span>e wordt afg<span class=\"_ _2\"></span>edek<span class=\"_ _6\"></span>t, een imp<span class=\"_ _2\"></span>act he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t o<span class=\"_ _2\"></span>p de resul<span class=\"_ _2\"></span>tatenrekening. In geval van afdek<span class=\"_ _2\"></span>king van ee<span class=\"_ _2\"></span>n ver<span class=\"_ _2\"></span>wachte verkooptrans<span class=\"_ _2\"></span>actie, valt dit sa<span class=\"_ _2\"></span>men me<span class=\"_ _2\"></span>t de datum waaro<span class=\"_ _2\"></span>p de opb<span class=\"_ _2\"></span>rengst e<span class=\"_ _2\"></span>n de hand<span class=\"_ _2\"></span>elsvorder<span class=\"_ _2\"></span>ing wordt ve<span class=\"_ _2\"></span>rant<span class=\"_ _2\"></span>woord.Wanneer de o<span class=\"_ _2\"></span>nder<span class=\"_ _2\"></span>ligge<span class=\"_ _2\"></span>nde afge<span class=\"_ _2\"></span>dek<span class=\"_ _2\"></span>te transa<span class=\"_ _2\"></span>ctie niet la<span class=\"_ _2\"></span>nger bea<span class=\"_ _2\"></span>ntwo<span class=\"_ _2\"></span>ordt a<span class=\"_ _2\"></span>an de cri<span class=\"_ _2\"></span>teria voor h<span class=\"_ _2\"></span>edge<span class=\"_ _6\"></span>-ac<span class=\"_ _2\"></span>coun<span class=\"_ _2\"></span>ting, zal de cumul<span class=\"_ _2\"></span>atieve winst of het c<span class=\"_ _2\"></span>umulatieve verlie<span class=\"_ _2\"></span>s op het afdek<span class=\"_ _2\"></span>kingsin<span class=\"_ _2\"></span>strume<span class=\"_ _2\"></span>nt die in \u2018Overi<span class=\"_ _2\"></span>ge niet-g<span class=\"_ _2\"></span>erealis<span class=\"_ _2\"></span>eerde resul<span class=\"_ _2\"></span>taten\u2019 werd opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en vanaf de p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de toen de afdek<span class=\"_ _2\"></span>king ef<span class=\"_ _6\"></span>fectief was, overg<span class=\"_ _2\"></span>ebo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>t worde<span class=\"_ _2\"></span>n van het eig<span class=\"_ _2\"></span>en vermo<span class=\"_ _2\"></span>gen n<span class=\"_ _2\"></span>aar de wins<span class=\"_ _2\"></span>t of het verli<span class=\"_ _2\"></span>es als ee<span class=\"_ _2\"></span>n herclassificatie<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>aanpassing. Wanneer niet l<span class=\"_ _2\"></span>ange<span class=\"_ _2\"></span>r ver<span class=\"_ _2\"></span>wacht word<span class=\"_ _2\"></span>t dat de o<span class=\"_ _2\"></span>nderl<span class=\"_ _2\"></span>igge<span class=\"_ _2\"></span>nde afdek<span class=\"_ _2\"></span>kings<span class=\"_ _2\"></span>transactie z<span class=\"_ _2\"></span>al pla<span class=\"_ _2\"></span>atsvinde<span class=\"_ _2\"></span>n, zullen de c<span class=\"_ _2\"></span>umulatieve winsten of verli<span class=\"_ _2\"></span>ezen op het afdek<span class=\"_ _2\"></span>king<span class=\"_ _2\"></span>sinstrum<span class=\"_ _2\"></span>ent die in \u2018Overig<span class=\"_ _2\"></span>e niet-ge<span class=\"_ _2\"></span>realise<span class=\"_ _2\"></span>erde resul<span class=\"_ _2\"></span>taten\u2019 werden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n vanaf de p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de toen de afd<span class=\"_ _2\"></span>ekkin<span class=\"_ _2\"></span>g ef<span class=\"_ _2\"></span>fecti<span class=\"_ _2\"></span>ef was, overgeb<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>t wo<span class=\"_ _2\"></span>rden van het e<span class=\"_ _2\"></span>igen ver<span class=\"_ _2\"></span>moge<span class=\"_ _2\"></span>n naar de w<span class=\"_ _2\"></span>inst of het verli<span class=\"_ _2\"></span>es als ee<span class=\"_ _2\"></span>n herclas<span class=\"_ _2\"></span>sific<span class=\"_ _2\"></span>atie<span class=\"_ _2\"></span>-a<span class=\"_ _2\"></span>anpass<span class=\"_ _2\"></span>ing. T<span class=\"_ _24\"></span>oelichting 1.10<span class=\"_ _0\"></span>. Handelsvorder<span class=\"_ _0\"></span>ingenHand<span class=\"_ _2\"></span>elsvorder<span class=\"_ _2\"></span>ingen zi<span class=\"_ _2\"></span>jn bed<span class=\"_ _2\"></span>ragen di<span class=\"_ _2\"></span>e verschul<span class=\"_ _2\"></span>digd zijn van klanten voo<span class=\"_ _2\"></span>r goe<span class=\"_ _2\"></span>deren d<span class=\"_ _2\"></span>ie verkocht of dien<span class=\"_ _2\"></span>sten die verle<span class=\"_ _2\"></span>end werden in h<span class=\"_ _2\"></span>et kade<span class=\"_ _2\"></span>r van de norm<span class=\"_ _2\"></span>ale be<span class=\"_ _2\"></span>drij<span class=\"_ _2\"></span>fsuitoefe<span class=\"_ _2\"></span>ning. Hand<span class=\"_ _2\"></span>elsvorder<span class=\"_ _2\"></span>ingen wo<span class=\"_ _2\"></span>rden aanvankelijk op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men tege<span class=\"_ _2\"></span>n re\u00eble wa<span class=\"_ _2\"></span>arde en later g<span class=\"_ _2\"></span>ewaardee<span class=\"_ _2\"></span>rd tegen ge<span class=\"_ _2\"></span>amor<span class=\"_ _2\"></span>tis<span class=\"_ _2\"></span>eerde kostprijs ge<span class=\"_ _2\"></span>bruik ma<span class=\"_ _2\"></span>kend van de ef<span class=\"_ _2\"></span>fectieve intres<span class=\"_ _2\"></span>tmetho<span class=\"_ _2\"></span>de, vermind<span class=\"_ _2\"></span>erd met e<span class=\"_ _2\"></span>en eventuel<span class=\"_ _2\"></span>e provisie voo<span class=\"_ _2\"></span>r dubieuze debi<span class=\"_ _2\"></span>teuren. Han<span class=\"_ _2\"></span>delsvorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n worden o<span class=\"_ _2\"></span>p een co<span class=\"_ _2\"></span>ntinue basis b<span class=\"_ _2\"></span>eoo<span class=\"_ _2\"></span>rdeel<span class=\"_ _2\"></span>d en als vl<span class=\"_ _2\"></span>ot<span class=\"_ _2\"></span>tende acti<span class=\"_ _2\"></span>va geclas<span class=\"_ _2\"></span>sific<span class=\"_ _2\"></span>eerd wannee<span class=\"_ _2\"></span>r ver<span class=\"_ _2\"></span>wacht word<span class=\"_ _2\"></span>t dat de vo<span class=\"_ _2\"></span>rderin<span class=\"_ _2\"></span>g binnen h<span class=\"_ _2\"></span>et jaar wordt g<span class=\"_ _2\"></span>e\u00efnd. In h<span class=\"_ _2\"></span>et ande<span class=\"_ _2\"></span>re geval worden ze op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men als vas<span class=\"_ _2\"></span>te acti<span class=\"_ _2\"></span>va.De gro<span class=\"_ _2\"></span>ep heef<span class=\"_ _6\"></span>t IFRS 9 toege<span class=\"_ _2\"></span>past do<span class=\"_ _2\"></span>or de gew<span class=\"_ _2\"></span>ijzigde retrospe<span class=\"_ _2\"></span>ctieve metho<span class=\"_ _2\"></span>de toe te passen, d<span class=\"_ _2\"></span>oor ge<span class=\"_ _2\"></span>bruik te maken van de vereenvoud<span class=\"_ _2\"></span>igde b<span class=\"_ _2\"></span>ena<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g van de norm en be<span class=\"_ _2\"></span>rekende ver<span class=\"_ _2\"></span>wach<span class=\"_ _2\"></span>te krediet<span class=\"_ _2\"></span>verliezen (ECL<span class=\"_ _24\"></span>\u2019<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>) o<span class=\"_ _2\"></span>p basis van de ver<span class=\"_ _2\"></span>wa<span class=\"_ _2\"></span>chte kredie<span class=\"_ _2\"></span>tve<span class=\"_ _2\"></span>rliezen over de volle<span class=\"_ _2\"></span>dige levensduu<span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>. De groep h<span class=\"_ _2\"></span>eef<span class=\"_ _6\"></span>t een voor<span class=\"_ _2\"></span>zien<span class=\"_ _2\"></span>ingenm<span class=\"_ _2\"></span>atrix opg<span class=\"_ _2\"></span>esteld. D<span class=\"_ _2\"></span>e hand<span class=\"_ _2\"></span>elsvorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n zijn inge<span class=\"_ _2\"></span>deel<span class=\"_ _2\"></span>d volge<span class=\"_ _2\"></span>ns gem<span class=\"_ _2\"></span>eensc<span class=\"_ _2\"></span>happ<span class=\"_ _2\"></span>elijke k<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>nmer<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>en die rep<span class=\"_ _2\"></span>resent<span class=\"_ _2\"></span>atief zijn voor het verm<span class=\"_ _2\"></span>oge<span class=\"_ _2\"></span>n van de klant o<span class=\"_ _2\"></span>m te betale<span class=\"_ _2\"></span>n (<span class=\"_ _1a\"></span>op basis van d<span class=\"_ _2\"></span>e geo<span class=\"_ _2\"></span>grafisch<span class=\"_ _2\"></span>e regio en h<span class=\"_ _2\"></span>et t<span class=\"_ _2\"></span>ype k<span class=\"_ _2\"></span>lanten, zoals det<span class=\"_ _2\"></span>ailhand<span class=\"_ _2\"></span>el, groothan<span class=\"_ _2\"></span>del of bo<span class=\"_ _2\"></span>uw &amp; cons<span class=\"_ _2\"></span>tructie e<span class=\"_ _2\"></span>n de status van wanbet<span class=\"_ _2\"></span>aling)<span class=\"_ _0\"></span>. D<span class=\"_ _2\"></span>e voor<span class=\"_ _2\"></span>zienin<span class=\"_ _2\"></span>genma<span class=\"_ _2\"></span>trix is geb<span class=\"_ _2\"></span>aseerd o<span class=\"_ _2\"></span>p de ver<span class=\"_ _2\"></span>wachte wanb<span class=\"_ _2\"></span>etalings<span class=\"_ _2\"></span>perc<span class=\"_ _2\"></span>entag<span class=\"_ _2\"></span>es zoals gep<span class=\"_ _2\"></span>ublic<span class=\"_ _2\"></span>eerd door M<span class=\"_ _2\"></span>oo<span class=\"_ _2\"></span>dy\u2019s, aangepa<span class=\"_ _2\"></span>st met s<span class=\"_ _2\"></span>calaire fac<span class=\"_ _2\"></span>toren om versch<span class=\"_ _2\"></span>illen te weers<span class=\"_ _2\"></span>pieg<span class=\"_ _2\"></span>elen in d<span class=\"_ _2\"></span>e visie van de gro<span class=\"_ _2\"></span>ep op de huidig<span class=\"_ _2\"></span>e en ver<span class=\"_ _2\"></span>wach<span class=\"_ _2\"></span>te econom<span class=\"_ _2\"></span>ische om<span class=\"_ _2\"></span>stand<span class=\"_ _2\"></span>ighed<span class=\"_ _2\"></span>en en historische omstandighed<span class=\"_ _2\"></span>en. Naas<span class=\"_ _2\"></span>t deze algem<span class=\"_ _2\"></span>ene aanp<span class=\"_ _2\"></span>ak nee<span class=\"_ _2\"></span>mt de gro<span class=\"_ _2\"></span>ep ook g<span class=\"_ _2\"></span>eval per geval indiv<span class=\"_ _2\"></span>idue<span class=\"_ _2\"></span>el be<span class=\"_ _2\"></span>heerd<span class=\"_ _2\"></span>e posi<span class=\"_ _2\"></span>ties op di<span class=\"_ _2\"></span>e niet ond<span class=\"_ _2\"></span>er het ECL<span class=\"_ _24\"></span>-m<span class=\"_ _2\"></span>ode<span class=\"_ _2\"></span>l vallen, waarb<span class=\"_ _2\"></span>ij ook rekening wo<span class=\"_ _2\"></span>rdt ge<span class=\"_ _2\"></span>houd<span class=\"_ _2\"></span>en met ex<span class=\"_ _2\"></span>tra risicofac<span class=\"_ _2\"></span>toren in het ECL<span class=\"_ _24\"></span>-<span class=\"_ _2\"></span>mod<span class=\"_ _2\"></span>el, indie<span class=\"_ _2\"></span>n deze nog niet zijn<span class=\"_ _1a\"></span> opgenomen.T<span class=\"_ _24\"></span>oelichting 1<span class=\"_ _2\"></span>.<span class=\"_ _0\"></span>13<span class=\"_ _2\"></span>. OverheidssubsidiesOverh<span class=\"_ _2\"></span>eidss<span class=\"_ _2\"></span>ubsidie<span class=\"_ _2\"></span>s worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n tegen hun re\u00eble wa<span class=\"_ _2\"></span>arde wanne<span class=\"_ _2\"></span>er er red<span class=\"_ _2\"></span>elijke zek<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>rhei<span class=\"_ _2\"></span>d bes<span class=\"_ _2\"></span>taat dat deze subsidie z<span class=\"_ _2\"></span>al worden o<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>vangen e<span class=\"_ _2\"></span>n de groep a<span class=\"_ _2\"></span>lle voor<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>en die eraa<span class=\"_ _2\"></span>n verbon<span class=\"_ _2\"></span>den zijn, in a<span class=\"_ _2\"></span>cht zal n<span class=\"_ _2\"></span>eme<span class=\"_ _2\"></span>n.Overh<span class=\"_ _2\"></span>eidss<span class=\"_ _2\"></span>ubsidie<span class=\"_ _2\"></span>s met b<span class=\"_ _2\"></span>etrekkin<span class=\"_ _2\"></span>g tot k<span class=\"_ _0\"></span>os<span class=\"_ _2\"></span>ten worden uitg<span class=\"_ _2\"></span>esteld en o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in de resul<span class=\"_ _2\"></span>tatenrekening in \u2018Overig<span class=\"_ _2\"></span>e opbre<span class=\"_ _2\"></span>ngsten\u2019 over de p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de die no<span class=\"_ _2\"></span>dig is om ze in overeens<span class=\"_ _2\"></span>temming te breng<span class=\"_ _2\"></span>en met de kosten die ze ge<span class=\"_ _2\"></span>acht zijn te comp<span class=\"_ _2\"></span>enseren<span class=\"_ _2\"></span>.Overh<span class=\"_ _2\"></span>eidss<span class=\"_ _2\"></span>ubsidie<span class=\"_ _2\"></span>s met b<span class=\"_ _2\"></span>etrekkin<span class=\"_ _2\"></span>g tot materi\u00eble vaste activa word<span class=\"_ _2\"></span>en op<span class=\"_ _2\"></span>genom<span class=\"_ _2\"></span>en in lan<span class=\"_ _2\"></span>glop<span class=\"_ _2\"></span>ende s<span class=\"_ _2\"></span>chuld<span class=\"_ _2\"></span>en als uitg<span class=\"_ _2\"></span>estelde over<span class=\"_ _2\"></span>heids<span class=\"_ _2\"></span>subsidi<span class=\"_ _2\"></span>es en worde<span class=\"_ _2\"></span>n op line<span class=\"_ _2\"></span>aire basis gec<span class=\"_ _2\"></span>reditee<span class=\"_ _2\"></span>rd op de resul<span class=\"_ _2\"></span>tatenrekening over de ver<span class=\"_ _2\"></span>wa<span class=\"_ _2\"></span>chte nut<span class=\"_ _2\"></span>tig<span class=\"_ _2\"></span>e levensduur van d<span class=\"_ _2\"></span>e bijhore<span class=\"_ _2\"></span>nde ac<span class=\"_ _2\"></span>tiva.T<span class=\"_ _24\"></span>oelichting 1.1<span class=\"_ _0\"></span>4<span class=\"_ _2\"></span>. HandelsschuldenHand<span class=\"_ _2\"></span>elssc<span class=\"_ _2\"></span>hulden zi<span class=\"_ _2\"></span>jn verplic<span class=\"_ _2\"></span>htingen tot het b<span class=\"_ _2\"></span>etale<span class=\"_ _2\"></span>n van goe<span class=\"_ _2\"></span>deren of di<span class=\"_ _2\"></span>ensten die in h<span class=\"_ _2\"></span>et kade<span class=\"_ _2\"></span>r van de norm<span class=\"_ _2\"></span>ale be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>uitoefenin<span class=\"_ _2\"></span>g werden a<span class=\"_ _2\"></span>ange<span class=\"_ _2\"></span>schaf<span class=\"_ _6\"></span>t bij leveranc<span class=\"_ _2\"></span>iers. Hand<span class=\"_ _2\"></span>elssc<span class=\"_ _2\"></span>hulden wo<span class=\"_ _2\"></span>rden als kor<span class=\"_ _2\"></span>tlo<span class=\"_ _2\"></span>pen<span class=\"_ _2\"></span>de schul<span class=\"_ _2\"></span>den gecl<span class=\"_ _2\"></span>assifi<span class=\"_ _2\"></span>ceerd wa<span class=\"_ _2\"></span>nneer b<span class=\"_ _2\"></span>etalin<span class=\"_ _2\"></span>g versch<span class=\"_ _2\"></span>uldigd i<span class=\"_ _2\"></span>s binnen een ja<span class=\"_ _2\"></span>ar of minde<span class=\"_ _2\"></span>r (<span class=\"_ _1a\"></span>of binne<span class=\"_ _2\"></span>n de norm<span class=\"_ _2\"></span>ale b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>fscyclus indie<span class=\"_ _2\"></span>n lange<span class=\"_ _2\"></span>r)<span class=\"_ _0\"></span>. I<span class=\"_ _2\"></span>n het and<span class=\"_ _2\"></span>ere geval worden ze op<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>omen al<span class=\"_ _2\"></span>s langlopende schulden.Hand<span class=\"_ _2\"></span>elssc<span class=\"_ _2\"></span>hulden wo<span class=\"_ _2\"></span>rden aanvankelijk op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men tege<span class=\"_ _2\"></span>n re\u00eble wa<span class=\"_ _2\"></span>arde en later g<span class=\"_ _2\"></span>ewaardee<span class=\"_ _2\"></span>rd tegen ge<span class=\"_ _2\"></span>amor<span class=\"_ _2\"></span>tis<span class=\"_ _2\"></span>eerde kostprijs ge<span class=\"_ _2\"></span>bruik ma<span class=\"_ _2\"></span>kend van de ef<span class=\"_ _2\"></span>fectieve intres<span class=\"_ _2\"></span>tmetho<span class=\"_ _2\"></span>de.Finan<span class=\"_ _2\"></span>cierin<span class=\"_ _2\"></span>gsreg<span class=\"_ _2\"></span>elinge<span class=\"_ _2\"></span>n voor de l<span class=\"_ _2\"></span>everancier wo<span class=\"_ _2\"></span>rden opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en als ee<span class=\"_ _2\"></span>n financ<span class=\"_ _2\"></span>i\u00eble verp<span class=\"_ _2\"></span>lichtin<span class=\"_ _2\"></span>g tenzij de oors<span class=\"_ _2\"></span>pronkelijke handels<span class=\"_ _2\"></span>schuld a<span class=\"_ _2\"></span>fgelos<span class=\"_ _2\"></span>t is of waar de voor<span class=\"_ _2\"></span>waa<span class=\"_ _2\"></span>rden ingr<span class=\"_ _2\"></span>ijpe<span class=\"_ _2\"></span>nd gewijzig<span class=\"_ _2\"></span>d zijn zodat ze in aanme<span class=\"_ _2\"></span>rkin<span class=\"_ _2\"></span>g k<span class=\"_ _1a\"></span>omen o<span class=\"_ _2\"></span>m in overeens<span class=\"_ _2\"></span>temming met I<span class=\"_ _2\"></span>FRS 9 van de bal<span class=\"_ _2\"></span>ans te worden geh<span class=\"_ _2\"></span>aald (zie T<span class=\"_ _0\"></span>oelichtin<span class=\"_ _2\"></span>g 1.17<span class=\"_ _24\"></span>. \u2018Ui<span class=\"_ _2\"></span>tboe<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>en van financ<span class=\"_ _2\"></span>i\u00eble ac<span class=\"_ _2\"></span>tiva en verpli<span class=\"_ _2\"></span>chtinge<span class=\"_ _2\"></span>n\u2019)<span class=\"_ _0\"></span>.T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.16. Se<span class=\"_ _2\"></span>nior S<span class=\"_ _2\"></span>ecur<span class=\"_ _2\"></span>ed No<span class=\"_ _2\"></span>tes<span class=\"_ _2\"></span>, bank- en ov<span class=\"_ _0\"></span>erige leningenSenio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes, ban<span class=\"_ _2\"></span>k<span class=\"_ _0\"></span>- en overi<span class=\"_ _2\"></span>ge leni<span class=\"_ _2\"></span>ngen wo<span class=\"_ _2\"></span>rden aanvankelijk opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en tegen re<span class=\"_ _2\"></span>\u00eble waarde, n<span class=\"_ _2\"></span>a af<span class=\"_ _2\"></span>trek van gema<span class=\"_ _2\"></span>ak<span class=\"_ _2\"></span>te transactiekosten. D<span class=\"_ _2\"></span>aarna word<span class=\"_ _2\"></span>en ze geb<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>t teg<span class=\"_ _2\"></span>en gea<span class=\"_ _2\"></span>mor<span class=\"_ _2\"></span>tise<span class=\"_ _2\"></span>erde kostpr<span class=\"_ _2\"></span>ijs; elk versch<span class=\"_ _2\"></span>il tussen d<span class=\"_ _2\"></span>e opb<span class=\"_ _2\"></span>rengsten (na af<span class=\"_ _2\"></span>trek van transa<span class=\"_ _2\"></span>ctiekosten) en de a\ufb02o<span class=\"_ _2\"></span>ssingswaa<span class=\"_ _2\"></span>rde wordt o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in de resul<span class=\"_ _2\"></span>tatenrekening over de p<span class=\"_ _2\"></span>eriod<span class=\"_ _2\"></span>e van de len<span class=\"_ _2\"></span>ingen, g<span class=\"_ _2\"></span>ebru<span class=\"_ _2\"></span>ik makend van de ef<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>ctieve intrestme<span class=\"_ _2\"></span>thode.T<span class=\"_ _24\"></span>oelichting 1.<span class=\"_ _2\"></span>20. P<span class=\"_ _0\"></span>ersoneels<span class=\"_ _2\"></span>-beloningenPensioenverplichtingenIAS 19 ondersc<span class=\"_ _2\"></span>heid<span class=\"_ _2\"></span>t t<span class=\"_ _2\"></span>wee t<span class=\"_ _2\"></span>ype<span class=\"_ _2\"></span>s van regel<span class=\"_ _2\"></span>ingen b<span class=\"_ _2\"></span>etref<span class=\"_ _2\"></span>fen<span class=\"_ _2\"></span>de vergo<span class=\"_ _2\"></span>eding<span class=\"_ _2\"></span>en na ui<span class=\"_ _2\"></span>tdienst<span class=\"_ _2\"></span>tredi<span class=\"_ _2\"></span>ng:T<span class=\"_ _24\"></span>o<span class=\"_ _2\"></span>eg<span class=\"_ _2\"></span>ezegde<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>bijdrag<span class=\"_ _2\"></span>ereg<span class=\"_ _2\"></span>elinge<span class=\"_ _2\"></span>n of \u2018<span class=\"_ _0\"></span>de<span class=\"_ _2\"></span>fined c<span class=\"_ _2\"></span>ontribu<span class=\"_ _2\"></span>tion plans\u2019 (D<span class=\"_ _2\"></span>C<span class=\"_ _2\"></span>-p<span class=\"_ _2\"></span>lanne<span class=\"_ _2\"></span>n<span class=\"_ _1a\"></span>) zijn rege<span class=\"_ _2\"></span>linge<span class=\"_ _2\"></span>n betref<span class=\"_ _2\"></span>fen<span class=\"_ _2\"></span>de vergo<span class=\"_ _2\"></span>edin<span class=\"_ _2\"></span>g na uitdie<span class=\"_ _2\"></span>nst<span class=\"_ _2\"></span>tredin<span class=\"_ _2\"></span>g waarbij e<span class=\"_ _2\"></span>en ond<span class=\"_ _2\"></span>erne<span class=\"_ _2\"></span>ming vaste bijdrag<span class=\"_ _2\"></span>en be<span class=\"_ _2\"></span>taalt in e<span class=\"_ _2\"></span>en af<span class=\"_ _2\"></span>zonder<span class=\"_ _2\"></span>lijke entiteit (een fonds of groepsve<span class=\"_ _2\"></span>rzekerings<span class=\"_ _2\"></span>contrac<span class=\"_ _2\"></span>t) en geen in re<span class=\"_ _2\"></span>chte afdwingba<span class=\"_ _2\"></span>re of feitelijke verplich<span class=\"_ _2\"></span>ting hee<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>t om verde<span class=\"_ _2\"></span>re bijdrag<span class=\"_ _2\"></span>en te beta<span class=\"_ _2\"></span>len indi<span class=\"_ _2\"></span>en het fon<span class=\"_ _2\"></span>ds niet over vold<span class=\"_ _2\"></span>oend<span class=\"_ _2\"></span>e activa b<span class=\"_ _2\"></span>eschik<span class=\"_ _6\"></span>t om alle p<span class=\"_ _2\"></span>erso<span class=\"_ _2\"></span>nee<span class=\"_ _2\"></span>lsbel<span class=\"_ _2\"></span>oning<span class=\"_ _2\"></span>en te betale<span class=\"_ _2\"></span>n die verba<span class=\"_ _2\"></span>nd houd<span class=\"_ _2\"></span>en met we<span class=\"_ _2\"></span>rkne<span class=\"_ _2\"></span>mers<span class=\"_ _2\"></span>presta<span class=\"_ _2\"></span>ties in de hui<span class=\"_ _2\"></span>dige of vorige p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>des;T<span class=\"_ _24\"></span>o<span class=\"_ _2\"></span>eg<span class=\"_ _2\"></span>ezegde<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>pens<span class=\"_ _2\"></span>ioenre<span class=\"_ _2\"></span>gelin<span class=\"_ _2\"></span>gen of \u2018defined b<span class=\"_ _2\"></span>enefi<span class=\"_ _2\"></span>t plans\u2019 (D<span class=\"_ _2\"></span>B-<span class=\"_ _2\"></span>pl<span class=\"_ _2\"></span>annen) zijn alle and<span class=\"_ _2\"></span>ere rege<span class=\"_ _2\"></span>linge<span class=\"_ _2\"></span>n betref<span class=\"_ _6\"></span>fende vergo<span class=\"_ _2\"></span>edin<span class=\"_ _2\"></span>gen na u<span class=\"_ _2\"></span>itdienst<span class=\"_ _2\"></span>tre<span class=\"_ _2\"></span>ding dan toege<span class=\"_ _0\"></span>zegde<span class=\"_ _2\"></span>-bijdrageregeli<span class=\"_ _1a\"></span>ngen.De enti<span class=\"_ _2\"></span>teiten van de groe<span class=\"_ _2\"></span>p hanteren \u00e9\u00e9<span class=\"_ _2\"></span>n toegezegd pens<span class=\"_ _2\"></span>ioen<span class=\"_ _2\"></span>regelin<span class=\"_ _2\"></span>g voor ee<span class=\"_ _2\"></span>n groep m<span class=\"_ _2\"></span>anage<span class=\"_ _2\"></span>rs en vers<span class=\"_ _2\"></span>chillen<span class=\"_ _2\"></span>de pens<span class=\"_ _2\"></span>ioen<span class=\"_ _2\"></span>regelin<span class=\"_ _2\"></span>gen die wo<span class=\"_ _2\"></span>rden gefi<span class=\"_ _2\"></span>nanci<span class=\"_ _2\"></span>erd doo<span class=\"_ _2\"></span>r beta<span class=\"_ _2\"></span>lingen a<span class=\"_ _2\"></span>an verzekerin<span class=\"_ _2\"></span>gsmaats<span class=\"_ _2\"></span>chapp<span class=\"_ _2\"></span>ijen. G<span class=\"_ _2\"></span>elet op de Bel<span class=\"_ _2\"></span>gische we<span class=\"_ _2\"></span>tgeving di<span class=\"_ _2\"></span>e van toepassin<span class=\"_ _2\"></span>g is op de 2de pens<span class=\"_ _2\"></span>ioen<span class=\"_ _2\"></span>pijler (zogen<span class=\"_ _2\"></span>aamde \u2018<span class=\"_ _2\"></span>Wet V<span class=\"_ _0\"></span>and<span class=\"_ _2\"></span>enbrou<span class=\"_ _2\"></span>cke\u2019)<span class=\"_ _0\"></span>, moe<span class=\"_ _2\"></span>ten alle Belgis<span class=\"_ _2\"></span>che toe<span class=\"_ _2\"></span>gezegde<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>bijdra<span class=\"_ _2\"></span>gere<span class=\"_ _2\"></span>geling<span class=\"_ _2\"></span>en onde<span class=\"_ _2\"></span>r IFRS bes<span class=\"_ _2\"></span>chouwd wo<span class=\"_ _2\"></span>rden als toe<span class=\"_ _2\"></span>gezegde<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>p<span class=\"_ _2\"></span>ensio<span class=\"_ _2\"></span>en<span class=\"_ _2\"></span>- rege<span class=\"_ _2\"></span>lingen<span class=\"_ _2\"></span>. De Wet V<span class=\"_ _0\"></span>ande<span class=\"_ _2\"></span>nbrouc<span class=\"_ _2\"></span>ke bepaal<span class=\"_ _2\"></span>t dat de werkgevers in het ka<span class=\"_ _2\"></span>der van toeg<span class=\"_ _2\"></span>ezegde<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>bijdrag<span class=\"_ _2\"></span>ereg<span class=\"_ _2\"></span>elinge<span class=\"_ _2\"></span>n, een min<span class=\"_ _2\"></span>imumrend<span class=\"_ _2\"></span>emen<span class=\"_ _2\"></span>t van 3,<span class=\"_ _1a\"></span>75<span class=\"_ _0\"></span>% mo<span class=\"_ _2\"></span>eten waarb<span class=\"_ _2\"></span>orgen o<span class=\"_ _2\"></span>p werkne<span class=\"_ _2\"></span>mers<span class=\"_ _2\"></span>bijdrag<span class=\"_ _2\"></span>en en van 3,25% op werkgeversbijd<span class=\"_ _2\"></span>ragen. Kor<span class=\"_ _2\"></span>t voor h<span class=\"_ _2\"></span>et jaarein<span class=\"_ _2\"></span>de van 2015 is er echter e<span class=\"_ _2\"></span>en wijzigin<span class=\"_ _2\"></span>g in de Belg<span class=\"_ _2\"></span>ische wetg<span class=\"_ _2\"></span>eving do<span class=\"_ _2\"></span>orgevoe<span class=\"_ _2\"></span>rd die resul<span class=\"_ _2\"></span>teerde in e<span class=\"_ _2\"></span>en dalin<span class=\"_ _2\"></span>g van het gewaarb<span class=\"_ _2\"></span>orgd<span class=\"_ _2\"></span>e rende<span class=\"_ _2\"></span>ment van 3,25% tot een minimal<span class=\"_ _2\"></span>e rentevoet geba<span class=\"_ _2\"></span>seerd o<span class=\"_ _2\"></span>p de Belg<span class=\"_ _2\"></span>ische ren<span class=\"_ _2\"></span>tevoet op 10 jaar<span class=\"_ _0\"></span>, ma<span class=\"_ _2\"></span>ar binne<span class=\"_ _2\"></span>n de vork van 1,75<span class=\"_ _0\"></span>%<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>3,25%. De nieuwe ren<span class=\"_ _2\"></span>tev<span class=\"_ _1a\"></span>oet (<span class=\"_ _2\"></span>1,7<span class=\"_ _0\"></span>5% per 31 dec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 2022 en pe<span class=\"_ _2\"></span>r 31 decemb<span class=\"_ _2\"></span>er 2021) is van toepassin<span class=\"_ _2\"></span>g voor de ja<span class=\"_ _2\"></span>ren na 2015 op de toekomstige b<span class=\"_ _2\"></span>ijdrag<span class=\"_ _2\"></span>en en oo<span class=\"_ _2\"></span>k op de ge<span class=\"_ _2\"></span>cumule<span class=\"_ _2\"></span>erde bij<span class=\"_ _2\"></span>dragen van h<span class=\"_ _2\"></span>et verle<span class=\"_ _2\"></span>den vanaf 31 decem<span class=\"_ _2\"></span>ber 2015 wannee<span class=\"_ _2\"></span>r het fina<span class=\"_ _2\"></span>ncier<span class=\"_ _2\"></span>ingsor<span class=\"_ _2\"></span>ganisme g<span class=\"_ _2\"></span>een bep<span class=\"_ _2\"></span>aald re<span class=\"_ _2\"></span>sultaa<span class=\"_ _2\"></span>t op de bij<span class=\"_ _2\"></span>dragen kan g<span class=\"_ _2\"></span>arande<span class=\"_ _2\"></span>ren tot de pens<span class=\"_ _2\"></span>ioner<span class=\"_ _2\"></span>ingsl<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>tijd<span class=\"_ _2\"></span>. W<span class=\"_ _1a\"></span>anne<span class=\"_ _2\"></span>er het org<span class=\"_ _2\"></span>anisme e<span class=\"_ _2\"></span>en derg<span class=\"_ _2\"></span>elijk resul<span class=\"_ _2\"></span>taat kan garan<span class=\"_ _2\"></span>deren, b<span class=\"_ _2\"></span>lijven de h<span class=\"_ _2\"></span>istorisch<span class=\"_ _2\"></span>e rentevoeten van toepassi<span class=\"_ _2\"></span>ng.Doo<span class=\"_ _2\"></span>r deze gegaran<span class=\"_ _2\"></span>dee<span class=\"_ _2\"></span>rde minimum<span class=\"_ _2\"></span>rendem<span class=\"_ _2\"></span>enten is de werkgever blo<span class=\"_ _2\"></span>otges<span class=\"_ _2\"></span>teld aan ee<span class=\"_ _2\"></span>n financ<span class=\"_ _2\"></span>ieel ri<span class=\"_ _2\"></span>sico: verdere bij<span class=\"_ _2\"></span>dragen zou<span class=\"_ _2\"></span>den vereis<span class=\"_ _2\"></span>t kunnen zi<span class=\"_ _2\"></span>jn als het rende<span class=\"_ _2\"></span>ment o<span class=\"_ _2\"></span>p de activa nie<span class=\"_ _2\"></span>t voldo<span class=\"_ _2\"></span>ende is o<span class=\"_ _2\"></span>m het minimumvoord<span class=\"_ _2\"></span>eel te be<span class=\"_ _2\"></span>halen d<span class=\"_ _2\"></span>at beta<span class=\"_ _2\"></span>ald mo<span class=\"_ _2\"></span>et worden<span class=\"_ _2\"></span>. De gro<span class=\"_ _2\"></span>ep heef<span class=\"_ _6\"></span>t rege<span class=\"_ _2\"></span>lingen d<span class=\"_ _2\"></span>ie gefinan<span class=\"_ _2\"></span>cierd word<span class=\"_ _2\"></span>en via ver<span class=\"_ _2\"></span>zekeringsc<span class=\"_ _2\"></span>ontracten. D<span class=\"_ _2\"></span>e \u2018projected uni<span class=\"_ _2\"></span>t credi<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>\u2019-metho<span class=\"_ _2\"></span>de is geb<span class=\"_ _2\"></span>ruik<span class=\"_ _2\"></span>t al<span class=\"_ _2\"></span>s actuari<span class=\"_ _2\"></span>\u00eble techni<span class=\"_ _2\"></span>ek voor de waarder<span class=\"_ _2\"></span>ing van de verp<span class=\"_ _2\"></span>lichting u<span class=\"_ _2\"></span>it ho<span class=\"_ _2\"></span>ofde van toegezegd<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>-pens<span class=\"_ _2\"></span>ioen<span class=\"_ _2\"></span>regelin<span class=\"_ _2\"></span>gen. M<span class=\"_ _2\"></span>erk op d<span class=\"_ _2\"></span>at voor de b<span class=\"_ _2\"></span>onusp<span class=\"_ _2\"></span>lanne<span class=\"_ _2\"></span>n een vere<span class=\"_ _2\"></span>envoudig<span class=\"_ _2\"></span>de be<span class=\"_ _2\"></span>nader<span class=\"_ _2\"></span>ing word<span class=\"_ _2\"></span>t toegep<span class=\"_ _2\"></span>ast, aang<span class=\"_ _2\"></span>ezien het niet m<span class=\"_ _2\"></span>oge<span class=\"_ _2\"></span>lijk is om toekomstig<span class=\"_ _2\"></span>e bonus<span class=\"_ _2\"></span>sen (die t<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>ekomstige b<span class=\"_ _2\"></span>ijdrage<span class=\"_ _2\"></span>n defini\u00eb<span class=\"_ _2\"></span>ren) t<span class=\"_ _0\"></span>e vo<span class=\"_ _2\"></span>orsp<span class=\"_ _2\"></span>ellen. De re\u00eb<span class=\"_ _2\"></span>le waarde van d<span class=\"_ _2\"></span>e fondsb<span class=\"_ _2\"></span>eleg<span class=\"_ _2\"></span>ging is g<span class=\"_ _2\"></span>ebase<span class=\"_ _2\"></span>erd op\u00a7 113 van IAS 19 en wordt ge<span class=\"_ _2\"></span>defini<span class=\"_ _2\"></span>eerd als d<span class=\"_ _2\"></span>e contan<span class=\"_ _2\"></span>te waarde van de d<span class=\"_ _2\"></span>oor de ver<span class=\"_ _2\"></span>zekeringsm<span class=\"_ _2\"></span>aatsch<span class=\"_ _2\"></span>appij geg<span class=\"_ _2\"></span>arande<span class=\"_ _2\"></span>erde p<span class=\"_ _2\"></span>ensio<span class=\"_ _2\"></span>enkapi<span class=\"_ _2\"></span>talen (op basis van d<span class=\"_ _2\"></span>e door de ver<span class=\"_ _2\"></span>zekeringsmaa<span class=\"_ _2\"></span>tschap<span class=\"_ _2\"></span>pij vastge<span class=\"_ _2\"></span>stelde ta<span class=\"_ _2\"></span>rieven)<span class=\"_ _0\"></span>. De ge<span class=\"_ _2\"></span>bruik<span class=\"_ _2\"></span>te disc<span class=\"_ _2\"></span>ontering<span class=\"_ _2\"></span>svoet hou<span class=\"_ _2\"></span>dt rekening m<span class=\"_ _2\"></span>et het bel<span class=\"_ _2\"></span>eggi<span class=\"_ _2\"></span>ngsrisi<span class=\"_ _2\"></span>co van finan<span class=\"_ _2\"></span>ci\u00eble ins<span class=\"_ _2\"></span>tellinge<span class=\"_ _2\"></span>n door te ver<span class=\"_ _2\"></span>wijzen naar finan<span class=\"_ _2\"></span>ci\u00eble A-<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>bligati<span class=\"_ _2\"></span>es. Daarom word<span class=\"_ _2\"></span>t een extra versc<span class=\"_ _2\"></span>hil toegevoe<span class=\"_ _2\"></span>gd aan d<span class=\"_ _2\"></span>e disco<span class=\"_ _2\"></span>nteringsvoe<span class=\"_ _2\"></span>t van de verplic<span class=\"_ _2\"></span>hting uit ho<span class=\"_ _2\"></span>ofde van toeg<span class=\"_ _2\"></span>ezegde<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>pens<span class=\"_ _2\"></span>ioenre<span class=\"_ _2\"></span>gelin<span class=\"_ _2\"></span>gen (\u2018defined ben<span class=\"_ _2\"></span>efit p<span class=\"_ _2\"></span>lans\u2019 of DB<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>plann<span class=\"_ _2\"></span>en) dat het versc<span class=\"_ _2\"></span>hil weerg<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t tussen A<span class=\"_ _2\"></span>A-<span class=\"_ _2\"></span>be<span class=\"_ _2\"></span>drij<span class=\"_ _2\"></span>fsob<span class=\"_ _2\"></span>ligaties e<span class=\"_ _2\"></span>n A-<span class=\"_ _2\"></span>bedr<span class=\"_ _2\"></span>ijfs<span class=\"_ _2\"></span>obliga<span class=\"_ _2\"></span>ties. Op 31 dec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 2022 be<span class=\"_ _2\"></span>droeg d<span class=\"_ _2\"></span>eze kloof 125 basisp<span class=\"_ _2\"></span>unten.Andere ver<span class=\"_ _0\"></span>plichtingen na uitdiensttredingDe gro<span class=\"_ _2\"></span>ep heef<span class=\"_ _6\"></span>t gee<span class=\"_ _2\"></span>n andere ver<span class=\"_ _2\"></span>plichtin<span class=\"_ _2\"></span>gen na uitdienst<span class=\"_ _2\"></span>treding.OntslagvergoedingenOntsla<span class=\"_ _2\"></span>gvergo<span class=\"_ _2\"></span>edin<span class=\"_ _2\"></span>gen zijn ver<span class=\"_ _2\"></span>schuld<span class=\"_ _2\"></span>igd wanne<span class=\"_ _2\"></span>er het diens<span class=\"_ _2\"></span>tve<span class=\"_ _2\"></span>rband van e<span class=\"_ _2\"></span>en werk<span class=\"_ _2\"></span>neme<span class=\"_ _2\"></span>r wordt b<span class=\"_ _2\"></span>e\u00ebin<span class=\"_ _2\"></span>digd do<span class=\"_ _2\"></span>or de groe<span class=\"_ _2\"></span>p v\u00f3\u00f3r de no<span class=\"_ _2\"></span>rmale p<span class=\"_ _2\"></span>ensi<span class=\"_ _2\"></span>oend<span class=\"_ _2\"></span>atum of wannee<span class=\"_ _2\"></span>r een wer<span class=\"_ _2\"></span>knem<span class=\"_ _2\"></span>er in ruil vo<span class=\"_ _2\"></span>or deze vergoe<span class=\"_ _2\"></span>ding<span class=\"_ _2\"></span>en vrijw<span class=\"_ _2\"></span>illig ontsla<span class=\"_ _2\"></span>g heef<span class=\"_ _6\"></span>t aanvaard. De gro<span class=\"_ _2\"></span>ep bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>t ee<span class=\"_ _2\"></span>n verplic<span class=\"_ _2\"></span>hting en uitg<span class=\"_ _2\"></span>ave voor ontsla<span class=\"_ _2\"></span>gvergo<span class=\"_ _2\"></span>eding<span class=\"_ _2\"></span>en op de v<span class=\"_ _2\"></span>roeg<span class=\"_ _2\"></span>ste van de volg<span class=\"_ _2\"></span>ende da<span class=\"_ _2\"></span>ta: (<span class=\"_ _0\"></span>a) wannee<span class=\"_ _2\"></span>r de groep h<span class=\"_ _2\"></span>et aanb<span class=\"_ _2\"></span>od van deze voordel<span class=\"_ _2\"></span>en niet lan<span class=\"_ _2\"></span>ger kan in<span class=\"_ _2\"></span>trekken; en (b<span class=\"_ _0\"></span>) wann<span class=\"_ _2\"></span>eer d<span class=\"_ _2\"></span>e groep kosten bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>t voo<span class=\"_ _2\"></span>r een he<span class=\"_ _2\"></span>rstru<span class=\"_ _2\"></span>cturerin<span class=\"_ _2\"></span>g die binne<span class=\"_ _2\"></span>n het toep<span class=\"_ _2\"></span>assings<span class=\"_ _2\"></span>gebie<span class=\"_ _2\"></span>d van IAS 3<span class=\"_ _0\"></span>7 val<span class=\"_ _2\"></span>t en de b<span class=\"_ _2\"></span>etaling van ontsla<span class=\"_ _2\"></span>gvergo<span class=\"_ _2\"></span>edin<span class=\"_ _2\"></span>gen inho<span class=\"_ _2\"></span>udt. Vergoe<span class=\"_ _2\"></span>dingen d<span class=\"_ _2\"></span>ie worden toege<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>end na m<span class=\"_ _2\"></span>eer da<span class=\"_ _2\"></span>n 12 maand<span class=\"_ _2\"></span>en na het e<span class=\"_ _2\"></span>inde van de versla<span class=\"_ _2\"></span>gper<span class=\"_ _2\"></span>iode wo<span class=\"_ _2\"></span>rden verdisc<span class=\"_ _2\"></span>onteerd teg<span class=\"_ _2\"></span>en hun conta<span class=\"_ _2\"></span>nte waarde.In Belg<span class=\"_ _2\"></span>i\u00eb zorgt het sys<span class=\"_ _2\"></span>teem van bru<span class=\"_ _2\"></span>gpens<span class=\"_ _2\"></span>ioen e<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>voor dat oude<span class=\"_ _2\"></span>re per<span class=\"_ _2\"></span>sone<span class=\"_ _2\"></span>n die doo<span class=\"_ _2\"></span>r hun werkgever ontsla<span class=\"_ _2\"></span>gen worde<span class=\"_ _2\"></span>n of die aan<span class=\"_ _2\"></span>gemo<span class=\"_ _2\"></span>edig<span class=\"_ _2\"></span>d worden o<span class=\"_ _2\"></span>m hun diens<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>verband te be\u00ebin<span class=\"_ _2\"></span>digen e<span class=\"_ _2\"></span>n die aan b<span class=\"_ _2\"></span>epaa<span class=\"_ _2\"></span>lde voor<span class=\"_ _2\"></span>wa<span class=\"_ _2\"></span>arden voldo<span class=\"_ _2\"></span>en, in aanm<span class=\"_ _2\"></span>erk<span class=\"_ _2\"></span>ing komen voor e<span class=\"_ _2\"></span>en aanvull<span class=\"_ _2\"></span>ende werkl<span class=\"_ _2\"></span>oosh<span class=\"_ _2\"></span>eidsui<span class=\"_ _2\"></span>tkering die be<span class=\"_ _2\"></span>taald word<span class=\"_ _2\"></span>t doo<span class=\"_ _2\"></span>r hun vroe<span class=\"_ _2\"></span>gere werk<span class=\"_ _0\"></span>gever bov<span class=\"_ _0\"></span>enop de werkloosheidsuit<span class=\"_ _1a\"></span>k<span class=\"_ _1a\"></span>eringen die<span class=\"_ _0\"></span> b<span class=\"_ _2\"></span>etaaldworden d<span class=\"_ _2\"></span>oor de s<span class=\"_ _2\"></span>ocial<span class=\"_ _2\"></span>e zekerheid. D<span class=\"_ _2\"></span>oorga<span class=\"_ _2\"></span>ans wordt d<span class=\"_ _2\"></span>ie uitkering b<span class=\"_ _2\"></span>etaal<span class=\"_ _2\"></span>d tot de normal<span class=\"_ _2\"></span>e pensi<span class=\"_ _2\"></span>oenl<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>tij<span class=\"_ _2\"></span>d die 65 jaar b<span class=\"_ _2\"></span>edra<span class=\"_ _2\"></span>agt.Binnen d<span class=\"_ _2\"></span>e groep g<span class=\"_ _2\"></span>enieten versc<span class=\"_ _2\"></span>hillen<span class=\"_ _2\"></span>de voorm<span class=\"_ _2\"></span>alige werkn<span class=\"_ _2\"></span>emer<span class=\"_ _2\"></span>s van het systeem van \u2018br<span class=\"_ _2\"></span>ugpe<span class=\"_ _2\"></span>nsioe<span class=\"_ _2\"></span>n\u2019<span class=\"_ _24\"></span>, op basis van ver<span class=\"_ _2\"></span>schill<span class=\"_ _2\"></span>ende Be<span class=\"_ _2\"></span>lgisch<span class=\"_ _2\"></span>e coll<span class=\"_ _2\"></span>ectieve arbe<span class=\"_ _2\"></span>idsoveree<span class=\"_ _2\"></span>nkomsten (<span class=\"_ _1a\"></span>cao\u2019<span class=\"_ _0\"></span>s) die van krach<span class=\"_ _2\"></span>t zijn voor de sector (tex<span class=\"_ _2\"></span>tielnijve<span class=\"_ _2\"></span>rheid e<span class=\"_ _2\"></span>n breiwerk / i<span class=\"_ _2\"></span>ndustri<span class=\"_ _2\"></span>e textile et de la b<span class=\"_ _2\"></span>onneterie) of die sp<span class=\"_ _2\"></span>eci<span class=\"_ _2\"></span>fiek zijn voor d<span class=\"_ _2\"></span>e groep. D<span class=\"_ _2\"></span>eze cao\u2019<span class=\"_ _0\"></span>s b<span class=\"_ _2\"></span>eschr<span class=\"_ _2\"></span>ijven de ver<span class=\"_ _2\"></span>schille<span class=\"_ _2\"></span>nde mo<span class=\"_ _2\"></span>geli<span class=\"_ _2\"></span>jkhe<span class=\"_ _2\"></span>den waarover werkn<span class=\"_ _2\"></span>emer<span class=\"_ _2\"></span>s in de se<span class=\"_ _2\"></span>ctor besc<span class=\"_ _2\"></span>hikken om te genieten van het bru<span class=\"_ _2\"></span>gpensi<span class=\"_ _2\"></span>oen, d<span class=\"_ _2\"></span>e opric<span class=\"_ _2\"></span>hting van ee<span class=\"_ _2\"></span>n sector<span class=\"_ _2\"></span>fon<span class=\"_ _2\"></span>ds (fonds voor b<span class=\"_ _2\"></span>estaa<span class=\"_ _2\"></span>nszekerheid / fond<span class=\"_ _2\"></span>s de s\u00e9c<span class=\"_ _2\"></span>urit\u00e9 d\u2019<span class=\"_ _0\"></span>existen<span class=\"_ _2\"></span>ce)<span class=\"_ _0\"></span>, dee<span class=\"_ _2\"></span>ltijdse a<span class=\"_ _2\"></span>rbei<span class=\"_ _2\"></span>d, ople<span class=\"_ _2\"></span>iding e<span class=\"_ _2\"></span>n training, enz. Er be<span class=\"_ _2\"></span>staan bep<span class=\"_ _2\"></span>aald<span class=\"_ _2\"></span>e cao\u2019<span class=\"_ _0\"></span>s voor ar<span class=\"_ _2\"></span>bei<span class=\"_ _2\"></span>ders en a<span class=\"_ _2\"></span>ndere voo<span class=\"_ _2\"></span>r be<span class=\"_ _2\"></span>diend<span class=\"_ _2\"></span>en. Er besta<span class=\"_ _2\"></span>an bep<span class=\"_ _2\"></span>aald<span class=\"_ _2\"></span>e cao'<span class=\"_ _0\"></span>s voor ar<span class=\"_ _2\"></span>beid<span class=\"_ _2\"></span>ers en an<span class=\"_ _2\"></span>dere voor b<span class=\"_ _2\"></span>edien<span class=\"_ _2\"></span>den. V<span class=\"_ _0\"></span>oo<span class=\"_ _2\"></span>r deze brugp<span class=\"_ _2\"></span>ensio<span class=\"_ _2\"></span>ene<span class=\"_ _2\"></span>n die rechts<span class=\"_ _2\"></span>treeks doo<span class=\"_ _2\"></span>r de werkgever worden b<span class=\"_ _2\"></span>etaal<span class=\"_ _2\"></span>d, zou een voo<span class=\"_ _2\"></span>rzie<span class=\"_ _2\"></span>ning mo<span class=\"_ _2\"></span>eten worden a<span class=\"_ _2\"></span>angel<span class=\"_ _2\"></span>egd overe<span class=\"_ _2\"></span>enkomstig IAS 19<span class=\"_ _24\"></span>. D<span class=\"_ _2\"></span>ie werd vastgel<span class=\"_ _2\"></span>egd a<span class=\"_ _2\"></span>ls de cont<span class=\"_ _2\"></span>ante waarde van de b<span class=\"_ _2\"></span>este raming van toekomstige kass<span class=\"_ _2\"></span>tromen. D<span class=\"_ _2\"></span>e geb<span class=\"_ _2\"></span>ruik<span class=\"_ _2\"></span>te disco<span class=\"_ _2\"></span>nteringsvoe<span class=\"_ _2\"></span>t is geba<span class=\"_ _2\"></span>seerd o<span class=\"_ _2\"></span>p het rend<span class=\"_ _2\"></span>emen<span class=\"_ _2\"></span>t van bedr<span class=\"_ _2\"></span>ijfs<span class=\"_ _2\"></span>oblig<span class=\"_ _2\"></span>aties met een h<span class=\"_ _2\"></span>oge ratin<span class=\"_ _2\"></span>g (AA) met een lo<span class=\"_ _2\"></span>optijd di<span class=\"_ _2\"></span>e gelijk<span class=\"_ _2\"></span>waardi<span class=\"_ _2\"></span>g is aan de l<span class=\"_ _2\"></span>ooptijd van d<span class=\"_ _2\"></span>e verplic<span class=\"_ _2\"></span>htingen<span class=\"_ _2\"></span>. De wijzigin<span class=\"_ _2\"></span>gen in pen<span class=\"_ _2\"></span>sioenverp<span class=\"_ _2\"></span>lichtin<span class=\"_ _2\"></span>gen word<span class=\"_ _2\"></span>en ver<span class=\"_ _2\"></span>werk<span class=\"_ _2\"></span>t in n<span class=\"_ _2\"></span>iet<span class=\"_ _0\"></span>-gerea<span class=\"_ _2\"></span>liseerd<span class=\"_ _2\"></span>e result<span class=\"_ _2\"></span>aten wanneer d<span class=\"_ _2\"></span>e wijzigin<span class=\"_ _2\"></span>gen be<span class=\"_ _2\"></span>trekkin<span class=\"_ _2\"></span>g heb<span class=\"_ _2\"></span>ben op e<span class=\"_ _2\"></span>en wijzigi<span class=\"_ _2\"></span>ng in de ac<span class=\"_ _2\"></span>tuari\u00ebl<span class=\"_ _2\"></span>e aannam<span class=\"_ _2\"></span>es van het ene ja<span class=\"_ _2\"></span>ar op het an<span class=\"_ _2\"></span>dere. BonusregelingenDe b<span class=\"_ _2\"></span>onusse<span class=\"_ _2\"></span>n die ont<span class=\"_ _2\"></span>vang<span class=\"_ _2\"></span>en worden d<span class=\"_ _2\"></span>oor wer<span class=\"_ _2\"></span>knem<span class=\"_ _2\"></span>ers van de venno<span class=\"_ _2\"></span>otschap e<span class=\"_ _2\"></span>n het man<span class=\"_ _2\"></span>agem<span class=\"_ _2\"></span>ent zijn ge<span class=\"_ _2\"></span>base<span class=\"_ _2\"></span>erd op het beh<span class=\"_ _2\"></span>alen van voo<span class=\"_ _2\"></span>raf door d<span class=\"_ _2\"></span>e groep vastg<span class=\"_ _2\"></span>ele<span class=\"_ _2\"></span>gde en in<span class=\"_ _2\"></span>divi<span class=\"_ _2\"></span>duele doe<span class=\"_ _2\"></span>lstellinge<span class=\"_ _2\"></span>n. Het g<span class=\"_ _2\"></span>escha<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>te bedrag van d<span class=\"_ _2\"></span>e bonus wo<span class=\"_ _2\"></span>rdt opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en als ee<span class=\"_ _2\"></span>n kost in de pe<span class=\"_ _2\"></span>riod<span class=\"_ _2\"></span>e waarin de b<span class=\"_ _2\"></span>onus wordt verd<span class=\"_ _2\"></span>iend. Op aandelen gebaseerde<span class=\"_ _0\"></span> be<span class=\"_ _2\"></span>talingenEen in eigen<span class=\"_ _2\"></span>-ver<span class=\"_ _2\"></span>mog<span class=\"_ _2\"></span>ensins<span class=\"_ _2\"></span>trumenten af te wikkelen, o<span class=\"_ _2\"></span>p aand<span class=\"_ _2\"></span>elen g<span class=\"_ _2\"></span>ebase<span class=\"_ _2\"></span>erde b<span class=\"_ _2\"></span>etalings<span class=\"_ _2\"></span>transac<span class=\"_ _2\"></span>tie is een trans<span class=\"_ _2\"></span>actie waarbij d<span class=\"_ _2\"></span>e groep die<span class=\"_ _2\"></span>nsten ont<span class=\"_ _2\"></span>vang<span class=\"_ _2\"></span>t als vergo<span class=\"_ _2\"></span>edin<span class=\"_ _2\"></span>g voor haa<span class=\"_ _2\"></span>r eige<span class=\"_ _2\"></span>n aande<span class=\"_ _2\"></span>len (of aandel<span class=\"_ _2\"></span>enop<span class=\"_ _2\"></span>ties)<span class=\"_ _0\"></span>. D<span class=\"_ _2\"></span>e re\u00eble wa<span class=\"_ _2\"></span>arde van de diens<span class=\"_ _2\"></span>ten die in ruil voo<span class=\"_ _2\"></span>r de toekenning van de aa<span class=\"_ _2\"></span>ndel<span class=\"_ _2\"></span>en (of aand<span class=\"_ _2\"></span>elen<span class=\"_ _2\"></span>opties) worden on<span class=\"_ _2\"></span>tvan<span class=\"_ _2\"></span>gen, b<span class=\"_ _2\"></span>epaal<span class=\"_ _2\"></span>d op bas<span class=\"_ _2\"></span>is van dere\u00eble wa<span class=\"_ _2\"></span>arde op de toe<span class=\"_ _2\"></span>kenningsdatum van d<span class=\"_ _2\"></span>e aande<span class=\"_ _2\"></span>len (of aand<span class=\"_ _2\"></span>elen<span class=\"_ _2\"></span>opties), wordt opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en als ee<span class=\"_ _2\"></span>n last voo<span class=\"_ _2\"></span>r de duurvan de uitoefen<span class=\"_ _2\"></span>per<span class=\"_ _2\"></span>iode.Wanneer op a<span class=\"_ _2\"></span>andel<span class=\"_ _2\"></span>en geb<span class=\"_ _2\"></span>asee<span class=\"_ _2\"></span>rde bet<span class=\"_ _2\"></span>alingsre<span class=\"_ _2\"></span>gelin<span class=\"_ _2\"></span>gen worden b<span class=\"_ _2\"></span>etaal<span class=\"_ _2\"></span>d in cont<span class=\"_ _2\"></span>anten dan worde<span class=\"_ _2\"></span>n de ver<span class=\"_ _2\"></span>wor<span class=\"_ _2\"></span>ven goe<span class=\"_ _2\"></span>deren e<span class=\"_ _2\"></span>n de ont<span class=\"_ _2\"></span>vang<span class=\"_ _2\"></span>en diens<span class=\"_ _2\"></span>ten en de verp<span class=\"_ _2\"></span>lichting gewaarde<span class=\"_ _2\"></span>erd tegen d<span class=\"_ _2\"></span>e re\u00eble wa<span class=\"_ _2\"></span>arde van de verp<span class=\"_ _2\"></span>lichting<span class=\"_ _2\"></span>. T<span class=\"_ _24\"></span>ot d<span class=\"_ _2\"></span>e verplic<span class=\"_ _2\"></span>hting afgew<span class=\"_ _2\"></span>ikkeld is, word<span class=\"_ _2\"></span>t de re\u00ebl<span class=\"_ _2\"></span>e waarde van de verpl<span class=\"_ _2\"></span>ichting o<span class=\"_ _2\"></span>pnieuw g<span class=\"_ _2\"></span>ewaardee<span class=\"_ _2\"></span>rd op het ei<span class=\"_ _2\"></span>nde van elke verslagp<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de en op d<span class=\"_ _2\"></span>e af<span class=\"_ _2\"></span>wikkelings<span class=\"_ _2\"></span>datum, waarb<span class=\"_ _2\"></span>ij eventuele w<span class=\"_ _2\"></span>ijziging<span class=\"_ _2\"></span>en in de re\u00eb<span class=\"_ _2\"></span>le waarde o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nomen worden in d<span class=\"_ _2\"></span>e resul<span class=\"_ _2\"></span>tatenrekening voor d<span class=\"_ _2\"></span>e peri<span class=\"_ _2\"></span>ode.Personeels<span class=\"_ _1a\"></span>voordelen op<span class=\"_ _1a\"></span> k<span class=\"_ _0\"></span>or<span class=\"_ _2\"></span>te termijn Deze omvat<span class=\"_ _2\"></span>ten lonen, s<span class=\"_ _2\"></span>alariss<span class=\"_ _2\"></span>en en soc<span class=\"_ _2\"></span>ialezekerheidsb<span class=\"_ _2\"></span>ijdrag<span class=\"_ _2\"></span>en, beta<span class=\"_ _2\"></span>ald jaa<span class=\"_ _2\"></span>rlijks verlof en ziek<span class=\"_ _2\"></span>teverlof, bonussen e<span class=\"_ _2\"></span>n niet-ca<span class=\"_ _2\"></span>sh voorde<span class=\"_ _2\"></span>len en word<span class=\"_ _2\"></span>en op<span class=\"_ _2\"></span>ge<span class=\"_ _2\"></span>nom<span class=\"_ _2\"></span>en al<span class=\"_ _2\"></span>s een<span class=\"_ _2\"></span> uitg<span class=\"_ _2\"></span>ave voor<span class=\"_ _2\"></span> de de<span class=\"_ _2\"></span>sb<span class=\"_ _2\"></span>etref<span class=\"_ _6\"></span>fend<span class=\"_ _2\"></span>e pe<span class=\"_ _2\"></span>rio<span class=\"_ _2\"></span>de.<span class=\"_ _2\"></span> Alle be<span class=\"_ _2\"></span>drij<span class=\"_ _2\"></span>fsmana<span class=\"_ _2\"></span>gers kome<span class=\"_ _2\"></span>n in aanme<span class=\"_ _2\"></span>rking vo<span class=\"_ _2\"></span>or bon<span class=\"_ _2\"></span>ussen die geb<span class=\"_ _2\"></span>asee<span class=\"_ _2\"></span>rd zijn op indi<span class=\"_ _2\"></span>catoren, waarond<span class=\"_ _2\"></span>er pe<span class=\"_ _2\"></span>rsoo<span class=\"_ _2\"></span>nlijke pres<span class=\"_ _2\"></span>taties en b<span class=\"_ _2\"></span>elan<span class=\"_ _2\"></span>grijke financi\u00eb<span class=\"_ _2\"></span>le doe<span class=\"_ _2\"></span>lstelling<span class=\"_ _2\"></span>en. Het be<span class=\"_ _2\"></span>drag van de b<span class=\"_ _2\"></span>onus word<span class=\"_ _2\"></span>t opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en als ee<span class=\"_ _2\"></span>n uitgave, op basis van ee<span class=\"_ _2\"></span>n raming die g<span class=\"_ _2\"></span>emaa<span class=\"_ _2\"></span>k<span class=\"_ _2\"></span>t wordt o<span class=\"_ _2\"></span>p het eind<span class=\"_ _2\"></span>e van de verslagperiode.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-31-7": {
   "value": "T<span class=\"_ _24\"></span>oe<span class=\"_ _2\"></span>lichting 1.<span class=\"_ _2\"></span>2. Co<span class=\"_ _2\"></span>nsolidatieDochterondernemingenDo<span class=\"_ _2\"></span>chteronde<span class=\"_ _2\"></span>rnemin<span class=\"_ _2\"></span>gen zijn alle enti<span class=\"_ _2\"></span>teiten waar<span class=\"_ _2\"></span>voor de groep<span class=\"_ _2\"></span> blo<span class=\"_ _2\"></span>otges<span class=\"_ _2\"></span>teld is aan of <span class=\"_ _0\"></span>re<span class=\"_ _2\"></span>chten heef<span class=\"_ _6\"></span>t op variabel<span class=\"_ _2\"></span>e ink<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>msten die het gevolg zijn van haar betrok<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>enhe<span class=\"_ _2\"></span>id bij een entitei<span class=\"_ _2\"></span>t en het vermo<span class=\"_ _2\"></span>gen he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t om deze ink<span class=\"_ _0\"></span>om<span class=\"_ _2\"></span>sten te <span class=\"_ _0\"></span>b<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>temmen als gevolg van haar zegge<span class=\"_ _2\"></span>nschap over de entitei<span class=\"_ _2\"></span>t. Het bes<span class=\"_ _2\"></span>taan en het ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>t van <span class=\"_ _1a\"></span>potenti\u00ebl<span class=\"_ _2\"></span>e stemrechten die mom<span class=\"_ _2\"></span>enteel uitoefenb<span class=\"_ _2\"></span>aar of conver<span class=\"_ _2\"></span>teerb<span class=\"_ _2\"></span>aar zijn, worden in aanme<span class=\"_ _2\"></span>rkin<span class=\"_ _2\"></span>g geno<span class=\"_ _2\"></span>men bij het be<span class=\"_ _2\"></span>oord<span class=\"_ _2\"></span>elen of de groep zegg<span class=\"_ _2\"></span>ensch<span class=\"_ _2\"></span>ap uitoefent over een and<span class=\"_ _2\"></span>ere entiteit. D<span class=\"_ _2\"></span>ochteron<span class=\"_ _2\"></span>dern<span class=\"_ _2\"></span>eminge<span class=\"_ _2\"></span>n worden volle<span class=\"_ _2\"></span>dig gec<span class=\"_ _2\"></span>onso<span class=\"_ _2\"></span>lidee<span class=\"_ _2\"></span>rd vanaf de datum waarop de zegge<span class=\"_ _2\"></span>nschap overdrag<span class=\"_ _2\"></span>en wordt aan de groep. De cons<span class=\"_ _2\"></span>olidatie<span class=\"_ _2\"></span> wordt on<span class=\"_ _2\"></span>geda<span class=\"_ _2\"></span>an gemaak<span class=\"_ _6\"></span>t vanaf de datum waarop de zegge<span class=\"_ _2\"></span>nschap op<span class=\"_ _2\"></span>houd<span class=\"_ _2\"></span>t te bestaan<span class=\"_ _2\"></span>.De gro<span class=\"_ _2\"></span>ep past d<span class=\"_ _2\"></span>e acqu<span class=\"_ _2\"></span>isitiem<span class=\"_ _2\"></span>ethod<span class=\"_ _2\"></span>e toe om be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>comb<span class=\"_ _2\"></span>inaties b<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>houdk<span class=\"_ _2\"></span>undig te ver<span class=\"_ _2\"></span>werken. De beta<span class=\"_ _2\"></span>alde verg<span class=\"_ _2\"></span>oed<span class=\"_ _2\"></span>ing weer<span class=\"_ _2\"></span>spie<span class=\"_ _2\"></span>gelt d<span class=\"_ _2\"></span>e re\u00eble wa<span class=\"_ _2\"></span>arde van de overge<span class=\"_ _2\"></span>dragen a<span class=\"_ _2\"></span>ctiva, de overge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n verplic<span class=\"_ _2\"></span>htinge<span class=\"_ _2\"></span>n en de ui<span class=\"_ _2\"></span>tgeg<span class=\"_ _2\"></span>even eigen<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>vermog<span class=\"_ _2\"></span>ensins<span class=\"_ _2\"></span>trumen<span class=\"_ _2\"></span>ten. De overgedra<span class=\"_ _2\"></span>gen verg<span class=\"_ _2\"></span>oedi<span class=\"_ _2\"></span>ng omvat de re\u00ebl<span class=\"_ _2\"></span>e waarde van ee<span class=\"_ _2\"></span>n actief of pa<span class=\"_ _2\"></span>ssief dat vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>vlo<span class=\"_ _2\"></span>eit u<span class=\"_ _2\"></span>it een vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>waarde<span class=\"_ _2\"></span>lijke vergoedingsovereenkomst (bijvoorbeel<span class=\"_ _2\"></span>d variabele vergoedingsr<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>gelingen v<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>or t<span class=\"_ _0\"></span>oekomstige gebeurtenissen<span class=\"_ _1a\"></span> zoals winstdo<span class=\"_ _2\"></span>elstellin<span class=\"_ _2\"></span>gen na overna<span class=\"_ _2\"></span>med<span class=\"_ _2\"></span>atum of succ<span class=\"_ _2\"></span>esse<span class=\"_ _2\"></span>n in een b<span class=\"_ _2\"></span>elan<span class=\"_ _2\"></span>grijk proj<span class=\"_ _2\"></span>ect).V<span class=\"_ _0\"></span>er<span class=\"_ _2\"></span>wo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ven iden<span class=\"_ _2\"></span>tifice<span class=\"_ _2\"></span>erba<span class=\"_ _2\"></span>re activa en verp<span class=\"_ _2\"></span>lichting<span class=\"_ _2\"></span>en en voor<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>elijke verplichtin<span class=\"_ _2\"></span>gen overge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n als gevolg van een b<span class=\"_ _2\"></span>edri<span class=\"_ _2\"></span>jfsc<span class=\"_ _2\"></span>ombinati<span class=\"_ _2\"></span>e worden aa<span class=\"_ _2\"></span>nvank<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>lijk gewaarde<span class=\"_ _2\"></span>erd tegen hun re<span class=\"_ _2\"></span>\u00eble waard<span class=\"_ _2\"></span>e op de overna<span class=\"_ _2\"></span>medatu<span class=\"_ _2\"></span>m. V<span class=\"_ _0\"></span>oo<span class=\"_ _2\"></span>r elke overname wa<span class=\"_ _2\"></span>ardeer<span class=\"_ _6\"></span>t de groe<span class=\"_ _2\"></span>p elk mind<span class=\"_ _2\"></span>erhei<span class=\"_ _2\"></span>dsbe<span class=\"_ _2\"></span>lang in d<span class=\"_ _2\"></span>e overgeno<span class=\"_ _2\"></span>men pa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tij tegen re<span class=\"_ _2\"></span>\u00eble mar<span class=\"_ _2\"></span>k<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>waarde of tegen h<span class=\"_ _2\"></span>et evenredig<span class=\"_ _2\"></span>e deel van h<span class=\"_ _2\"></span>et mind<span class=\"_ _2\"></span>erhei<span class=\"_ _2\"></span>dsbe<span class=\"_ _2\"></span>lang in de n<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>-activa van de overge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n par<span class=\"_ _2\"></span>tij.De kosten die ge<span class=\"_ _2\"></span>maak<span class=\"_ _2\"></span>t werd<span class=\"_ _2\"></span>en in het ka<span class=\"_ _2\"></span>der van de overname wo<span class=\"_ _2\"></span>rden op<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>omen in d<span class=\"_ _2\"></span>e result<span class=\"_ _2\"></span>atenrekening. De aan<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>oop<span class=\"_ _2\"></span>kost wordt gewaa<span class=\"_ _2\"></span>rdeerd al<span class=\"_ _2\"></span>s het totaal van de overge<span class=\"_ _2\"></span>dragen ve<span class=\"_ _2\"></span>rgoe<span class=\"_ _2\"></span>ding, gewa<span class=\"_ _2\"></span>ardeerd a<span class=\"_ _2\"></span>an de re\u00eble wa<span class=\"_ _2\"></span>arde op de over<span class=\"_ _2\"></span>name<span class=\"_ _2\"></span>datum en he<span class=\"_ _2\"></span>t bedra<span class=\"_ _2\"></span>g van minderheidsbelangen en eer<span class=\"_ _0\"></span>d<span class=\"_ _2\"></span>er aangehouden belangen in de overgen<span class=\"_ _2\"></span>omen e<span class=\"_ _2\"></span>ntiteit. Voor elke bedrij<span class=\"_ _2\"></span>fsc<span class=\"_ _2\"></span>ombinati<span class=\"_ _2\"></span>e waarde<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>t de gro<span class=\"_ _2\"></span>ep de min<span class=\"_ _2\"></span>derh<span class=\"_ _2\"></span>eidsb<span class=\"_ _2\"></span>elan<span class=\"_ _2\"></span>gen in de overgeno<span class=\"_ _2\"></span>men pa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tijen aa<span class=\"_ _2\"></span>n de re\u00ebl<span class=\"_ _2\"></span>e waarde of aan het evenre<span class=\"_ _2\"></span>dige de<span class=\"_ _2\"></span>el in de id<span class=\"_ _2\"></span>entific<span class=\"_ _2\"></span>eer<span class=\"_ _2\"></span>bare net<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>-activa van de overge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n par<span class=\"_ _2\"></span>tij. H<span class=\"_ _2\"></span>et versc<span class=\"_ _2\"></span>hil van de totale vergo<span class=\"_ _2\"></span>edin<span class=\"_ _2\"></span>g van de overnam<span class=\"_ _2\"></span>e en het b<span class=\"_ _2\"></span>edrag van de mind<span class=\"_ _2\"></span>erhei<span class=\"_ _2\"></span>dsbe<span class=\"_ _2\"></span>lange<span class=\"_ _2\"></span>n over het net<span class=\"_ _2\"></span>to erkend be<span class=\"_ _2\"></span>drag (meest<span class=\"_ _2\"></span>al aan re\u00ebl<span class=\"_ _2\"></span>e waarde) van de ver<span class=\"_ _2\"></span>wor<span class=\"_ _2\"></span>ven identificeerbare act<span class=\"_ _0\"></span>iva en ov<span class=\"_ _0\"></span>ergenomen verplicht<span class=\"_ _1a\"></span>ingen wordt a<span class=\"_ _2\"></span>anzien als go<span class=\"_ _2\"></span>odwi<span class=\"_ _2\"></span>ll. Neg<span class=\"_ _2\"></span>atieve good<span class=\"_ _2\"></span>will wordt onmid<span class=\"_ _2\"></span>dellijk in d<span class=\"_ _2\"></span>e resul<span class=\"_ _2\"></span>tatenrekening op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men.Intercomp<span class=\"_ _2\"></span>any-transa<span class=\"_ _2\"></span>cties, bala<span class=\"_ _2\"></span>nsen en niet-g<span class=\"_ _2\"></span>erealise<span class=\"_ _2\"></span>erde<span class=\"_ _2\"></span> winsten op transac<span class=\"_ _2\"></span>ties tussen enti<span class=\"_ _2\"></span>teiten van de groep worden ge\u00eb<span class=\"_ _2\"></span>liminee<span class=\"_ _2\"></span>rd tijdens de cons<span class=\"_ _2\"></span>olidatie. Nie<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>erealise<span class=\"_ _2\"></span>erde<span class=\"_ _2\"></span> verliezen worden oo<span class=\"_ _2\"></span>k ge\u00eblimin<span class=\"_ _2\"></span>eerd tenzij de transactie<span class=\"_ _2\"></span> bewijs lever<span class=\"_ _6\"></span>t van een bijzondere waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g van het getrans<span class=\"_ _2\"></span>fereerde ac<span class=\"_ _2\"></span>tief in welk geval <span class=\"_ _1a\"></span>het actief in waarde<span class=\"_ _2\"></span> wordt vermin<span class=\"_ _2\"></span>derd via de resul<span class=\"_ _2\"></span>tatenrekening. De gron<span class=\"_ _2\"></span>dslag<span class=\"_ _2\"></span>en van financi\u00eb<span class=\"_ _2\"></span>le verslag<span class=\"_ _2\"></span>geving van doc<span class=\"_ _2\"></span>hteronder<span class=\"_ _2\"></span>nemin<span class=\"_ _2\"></span>gen worden waar no<span class=\"_ _2\"></span>dig aang<span class=\"_ _2\"></span>epast om er<span class=\"_ _2\"></span>vo<span class=\"_ _2\"></span>or te <span class=\"_ _1a\"></span>zorgen dat de grondsl<span class=\"_ _2\"></span>agen die do<span class=\"_ _2\"></span>or de groep worden ge<span class=\"_ _2\"></span>hanteerd<span class=\"_ _2\"></span> consis<span class=\"_ _2\"></span>tent worden toege<span class=\"_ _2\"></span>past.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-36-2": {
   "value": "T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3. O<span class=\"_ _2\"></span>mrekenin<span class=\"_ _2\"></span>g vree<span class=\"_ _2\"></span>mde val<span class=\"_ _2\"></span>utaF<span class=\"_ _0\"></span>unctionele en presentatieva<span class=\"_ _1a\"></span>lutaDe pos<span class=\"_ _2\"></span>ten in de jaarrekening van elk v<span class=\"_ _1a\"></span>an de entiteiten van de groep zijn gewaard<span class=\"_ _2\"></span>eerd in de valuta van de primaire eco<span class=\"_ _2\"></span>nomisc<span class=\"_ _2\"></span>he omgevi<span class=\"_ _2\"></span>ng waarin de desb<span class=\"_ _2\"></span>etref<span class=\"_ _2\"></span>fen<span class=\"_ _2\"></span>de entiteit<span class=\"_ _2\"></span> werk<span class=\"_ _2\"></span>zaa<span class=\"_ _2\"></span>m is (\u2018<span class=\"_ _0\"></span>de functio<span class=\"_ _2\"></span>nele valu<span class=\"_ _2\"></span>ta\u2019)<span class=\"_ _0\"></span>. D<span class=\"_ _2\"></span>eze <span class=\"_ _0\"></span>g<span class=\"_ _2\"></span>eco<span class=\"_ _2\"></span>nsolid<span class=\"_ _2\"></span>eerde<span class=\"_ _2\"></span> jaarrekening is op<span class=\"_ _2\"></span>ges<span class=\"_ _2\"></span>teld in euro, <span class=\"_ _0\"></span>d<span class=\"_ _2\"></span>e present<span class=\"_ _2\"></span>atievaluta van de groep en de fun<span class=\"_ _2\"></span>ctione<span class=\"_ _2\"></span>le valuta van de groep. Alle bedra<span class=\"_ _2\"></span>gen zijn uitge<span class=\"_ _2\"></span>druk<span class=\"_ _2\"></span>t in duizende<span class=\"_ _2\"></span>n euro\u2019<span class=\"_ _0\"></span>s t<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>nzij anders verm<span class=\"_ _2\"></span>eld.T<span class=\"_ _0\"></span>ransac<span class=\"_ _2\"></span>tie<span class=\"_ _2\"></span>s en sal<span class=\"_ _2\"></span>diT<span class=\"_ _24\"></span>ra<span class=\"_ _2\"></span>nsactie<span class=\"_ _2\"></span>s in vree<span class=\"_ _2\"></span>mde valu<span class=\"_ _2\"></span>ta worden na<span class=\"_ _2\"></span>ar de fun<span class=\"_ _2\"></span>ctione<span class=\"_ _2\"></span>le valuta om<span class=\"_ _2\"></span>gerekend teg<span class=\"_ _2\"></span>en de koerse<span class=\"_ _2\"></span>n die gel<span class=\"_ _2\"></span>den op d<span class=\"_ _2\"></span>e data van de trans<span class=\"_ _2\"></span>acties of o<span class=\"_ _2\"></span>p de datum van waard<span class=\"_ _2\"></span>ering, in geval van pos<span class=\"_ _2\"></span>ten die op de rap<span class=\"_ _2\"></span>por<span class=\"_ _2\"></span>teri<span class=\"_ _2\"></span>ngsdatu<span class=\"_ _2\"></span>m opnieu<span class=\"_ _2\"></span>w worden g<span class=\"_ _2\"></span>ewaardee<span class=\"_ _2\"></span>rd. Wisse<span class=\"_ _2\"></span>lkoerswinsten en -<span class=\"_ _2\"></span>verliezen die voor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>v<span class=\"_ _2\"></span>loeie<span class=\"_ _2\"></span>n uit d<span class=\"_ _2\"></span>e af<span class=\"_ _2\"></span>wikkeling van de<span class=\"_ _2\"></span>rgelijke transactie<span class=\"_ _2\"></span>s en uit de h<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>waarde<span class=\"_ _2\"></span>ring van de m<span class=\"_ _2\"></span>onetaire b<span class=\"_ _2\"></span>alansp<span class=\"_ _2\"></span>osten aan d<span class=\"_ _2\"></span>e koers op ein<span class=\"_ _2\"></span>dejaar<span class=\"_ _0\"></span>, e<span class=\"_ _2\"></span>n passiva ui<span class=\"_ _2\"></span>tged<span class=\"_ _2\"></span>ruk<span class=\"_ _2\"></span>t in vre<span class=\"_ _2\"></span>emde valu<span class=\"_ _2\"></span>ta worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in de resul<span class=\"_ _2\"></span>tatenrekening. Wisse<span class=\"_ _2\"></span>lkoerswinsten en -<span class=\"_ _2\"></span>verliezen die verb<span class=\"_ _2\"></span>and hou<span class=\"_ _2\"></span>den m<span class=\"_ _2\"></span>et liquid<span class=\"_ _2\"></span>e midd<span class=\"_ _2\"></span>elen en l<span class=\"_ _2\"></span>ening<span class=\"_ _2\"></span>en, incl<span class=\"_ _2\"></span>usief le<span class=\"_ _2\"></span>ningen, s<span class=\"_ _2\"></span>chuld<span class=\"_ _2\"></span>en en vorder<span class=\"_ _2\"></span>ingen tu<span class=\"_ _2\"></span>ssen en<span class=\"_ _2\"></span>titeiten van de groe<span class=\"_ _2\"></span>p die niet in aanm<span class=\"_ _2\"></span>erkin<span class=\"_ _2\"></span>g komen als een n<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>-investerin<span class=\"_ _2\"></span>g in een buitenl<span class=\"_ _2\"></span>andse trans<span class=\"_ _2\"></span>actie word<span class=\"_ _2\"></span>en in de res<span class=\"_ _2\"></span>ultatenrekening opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en in \u2018Fi<span class=\"_ _2\"></span>nanci\u00eb<span class=\"_ _2\"></span>le op<span class=\"_ _2\"></span>brengs<span class=\"_ _2\"></span>ten\u2019 en \u2018Finan<span class=\"_ _2\"></span>ci\u00eble kosten\u2019<span class=\"_ _24\"></span>. Alle an<span class=\"_ _2\"></span>dere wiss<span class=\"_ _2\"></span>elkoerswins<span class=\"_ _2\"></span>ten en -verliezen worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in de resul<span class=\"_ _2\"></span>tatenrekening in \u2018Over<span class=\"_ _2\"></span>ige opb<span class=\"_ _2\"></span>rengsten\u2019 of \u2018Overi<span class=\"_ _2\"></span>ge kosten\u2019<span class=\"_ _24\"></span>, ee<span class=\"_ _2\"></span>n onde<span class=\"_ _2\"></span>rdeel van d<span class=\"_ _2\"></span>e bedr<span class=\"_ _2\"></span>ijfswinst.De b<span class=\"_ _2\"></span>elangr<span class=\"_ _2\"></span>ijkste wisselkoers<span class=\"_ _2\"></span>en die werd<span class=\"_ _2\"></span>en geb<span class=\"_ _2\"></span>ruik<span class=\"_ _2\"></span>t bi<span class=\"_ _2\"></span>j het opstell<span class=\"_ _2\"></span>en van deze jaarrekening zijn d<span class=\"_ _2\"></span>e volgen<span class=\"_ _2\"></span>de: 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2022<span class=\"_ _13c\"> </span>31 d<span class=\"_ _2\"></span>ecem<span class=\"_ _2\"></span>ber 20<span class=\"_ _2\"></span>21Slotkoers<span class=\"_ _a6\"> </span><span class=\"ls5 ws5\">G<span class=\"_ _2\"></span>emiddelde </span>Slotkoers<span class=\"_ _a6\"> </span><span class=\"ls5 ws5\">G<span class=\"_ _2\"></span>emiddelde </span>ko<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>sko<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>sUSD<span class=\"_ _93\"> </span>1,0666<span class=\"_ _138\"> </span>1,0<span class=\"_ _2\"></span>53<span class=\"_ _44\"> </span><span class=\"ls56 ws54\">1,1326<span class=\"_ _92\"> </span><span class=\"ls76 ws74\">1,18<span class=\"_ _0\"></span>27</span></span>TRY<span class=\"_ _93\"> </span>1<span class=\"_ _6\"></span>9,<span class=\"_ _2\"></span>9<span class=\"_ _6\"></span>6<span class=\"_ _26\"></span>4<span class=\"_ _2\"></span>9<span class=\"_ _5e\"> </span>1<span class=\"_ _6\"></span>7,<span class=\"_ _6\"></span>4<span class=\"_ _6\"></span>0<span class=\"_ _6\"></span>8<span class=\"_ _6\"></span>8<span class=\"_ _121\"> </span><span class=\"ls90 ws8e\">14,6<span class=\"_ _2\"></span>823<span class=\"_ _32\"> </span><span class=\"ls72 ws70\">10,4<span class=\"_ _2\"></span>40<span class=\"_ _2\"></span>8</span></span>GBP<span class=\"_ _88\"> </span>0,8<span class=\"_ _2\"></span>869<span class=\"_ _6f\"> </span>0<span class=\"_ _2\"></span>,<span class=\"_ _6\"></span>8<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>76<span class=\"_ _6f\"> </span><span class=\"ls72 ws70\">0,<span class=\"_ _2\"></span>840<span class=\"_ _2\"></span>3<span class=\"_ _122\"> </span><span class=\"ls57 ws55\">0,<span class=\"_ _2\"></span>859<span class=\"_ _2\"></span>6</span></span>Enti<span class=\"_ _2\"></span>teite<span class=\"_ _2\"></span>n van de gro<span class=\"_ _2\"></span>epDe resu<span class=\"_ _2\"></span>ltaten en de fi<span class=\"_ _2\"></span>nanci<span class=\"_ _2\"></span>\u00eble po<span class=\"_ _2\"></span>sitie van alle e<span class=\"_ _2\"></span>ntiteiten van de groe<span class=\"_ _2\"></span>p (waar<span class=\"_ _2\"></span>van geen e<span class=\"_ _2\"></span>nkele entiteit e<span class=\"_ _2\"></span>en valuta g<span class=\"_ _2\"></span>ebru<span class=\"_ _2\"></span>ik<span class=\"_ _2\"></span>t van een lan<span class=\"_ _2\"></span>d dat on<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>worp<span class=\"_ _2\"></span>en is aan hyp<span class=\"_ _2\"></span>erin\ufb02<span class=\"_ _2\"></span>atie) die een ande<span class=\"_ _2\"></span>re functio<span class=\"_ _2\"></span>nele valu<span class=\"_ _2\"></span>ta geb<span class=\"_ _2\"></span>ruiken dan de valu<span class=\"_ _2\"></span>ta waarin d<span class=\"_ _2\"></span>e jaarrekening is o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>steld, word<span class=\"_ _2\"></span>en als volg<span class=\"_ _2\"></span>t omge<span class=\"_ _2\"></span>rekend naar de valut<span class=\"_ _2\"></span>a waarin de jaa<span class=\"_ _2\"></span>rrekening is op<span class=\"_ _2\"></span>ges<span class=\"_ _2\"></span>teld:\u2022<span class=\"_ _42\"> </span>activa en p<span class=\"_ _2\"></span>assiva voor e<span class=\"_ _2\"></span>lke gepresen<span class=\"_ _2\"></span>teerde bal<span class=\"_ _2\"></span>ans worden o<span class=\"_ _2\"></span>mgere<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>end tege<span class=\"_ _2\"></span>n de slotkoers of koer<span class=\"_ _2\"></span>s van eindeja<span class=\"_ _2\"></span>ar;\u2022<span class=\"_ _42\"> </span>inkomsten en uitg<span class=\"_ _2\"></span>aven voor elke resultatenre<span class=\"_ _2\"></span>kening worden o<span class=\"_ _2\"></span>mgere<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>end tege<span class=\"_ _2\"></span>n de gem<span class=\"_ _2\"></span>idde<span class=\"_ _2\"></span>lde wiss<span class=\"_ _2\"></span>el<span class=\"_ _2\"></span>- koersen (tenzij di<span class=\"_ _2\"></span>t gemi<span class=\"_ _2\"></span>ddel<span class=\"_ _2\"></span>de gee<span class=\"_ _2\"></span>n rede<span class=\"_ _2\"></span>lijke ben<span class=\"_ _2\"></span>ader<span class=\"_ _2\"></span>ing is van het ge<span class=\"_ _2\"></span>cumul<span class=\"_ _2\"></span>eerde ef<span class=\"_ _6\"></span>fect van de op de trans<span class=\"_ _2\"></span>actied<span class=\"_ _2\"></span>ata gel<span class=\"_ _2\"></span>dend<span class=\"_ _2\"></span>e koersen, in we<span class=\"_ _2\"></span>lk geval inkomsten en uitg<span class=\"_ _2\"></span>aven omgere<span class=\"_ _2\"></span>kend worden tege<span class=\"_ _2\"></span>n de koers op de trans<span class=\"_ _2\"></span>actie<span class=\"_ _2\"></span>data)<span class=\"_ _0\"></span>; e<span class=\"_ _2\"></span>n\u2022<span class=\"_ _42\"> </span><span class=\"ls2 ws2\">alle hieru<span class=\"_ _1a\"></span>it voort<span class=\"_ _2\"></span>vloeiende wisselk<span class=\"_ _0\"></span>oersverschillen </span>worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in \u2018Niet-<span class=\"_ _2\"></span>gerealis<span class=\"_ _2\"></span>eerd<span class=\"_ _2\"></span>e resulta<span class=\"_ _2\"></span>ten\u2019<span class=\"_ _24\"></span>.Bij de co<span class=\"_ _2\"></span>nsolid<span class=\"_ _2\"></span>atie worden w<span class=\"_ _2\"></span>isselkoersve<span class=\"_ _2\"></span>rschill<span class=\"_ _2\"></span>en die voor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>v<span class=\"_ _2\"></span>loeie<span class=\"_ _2\"></span>n uit d<span class=\"_ _2\"></span>e omrekening van de ne<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>to-<span class=\"_ _2\"></span>investering<span class=\"_ _2\"></span>en in bui<span class=\"_ _2\"></span>tenlandse a<span class=\"_ _2\"></span>ctivi<span class=\"_ _2\"></span>teiten en van lenin<span class=\"_ _2\"></span>gen en a<span class=\"_ _2\"></span>ndere valuta<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>instrum<span class=\"_ _2\"></span>enten die aan<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>rk<span class=\"_ _2\"></span>t zijn als h<span class=\"_ _2\"></span>edgin<span class=\"_ _2\"></span>g-instrum<span class=\"_ _2\"></span>enten van (ev<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>ntuel<span class=\"_ _2\"></span>e) dergelijke investeringe<span class=\"_ _2\"></span>n, overgeb<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>t n<span class=\"_ _2\"></span>aar niet-g<span class=\"_ _2\"></span>erealis<span class=\"_ _2\"></span>eerde re<span class=\"_ _2\"></span>sultaten. Wanne<span class=\"_ _2\"></span>er een b<span class=\"_ _2\"></span>uitenlan<span class=\"_ _2\"></span>dse acti<span class=\"_ _2\"></span>viteit g<span class=\"_ _2\"></span>ede<span class=\"_ _2\"></span>eltelijk word<span class=\"_ _2\"></span>t afges<span class=\"_ _2\"></span>toten of verkocht, word<span class=\"_ _2\"></span>en de wiss<span class=\"_ _2\"></span>el- koer<span class=\"_ _2\"></span>sverschill<span class=\"_ _2\"></span>en die on<span class=\"_ _2\"></span>der het eig<span class=\"_ _2\"></span>en vermo<span class=\"_ _2\"></span>gen ware<span class=\"_ _2\"></span>n opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en, op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men in de resul<span class=\"_ _2\"></span>tatenrekening als on<span class=\"_ _2\"></span>derde<span class=\"_ _2\"></span>el van de wins<span class=\"_ _2\"></span>t of het verlie<span class=\"_ _2\"></span>s op verkoop.Wisse<span class=\"_ _2\"></span>lkoerswinsten en -<span class=\"_ _2\"></span>verliezen die verb<span class=\"_ _2\"></span>and hou<span class=\"_ _2\"></span>den m<span class=\"_ _2\"></span>et lenin<span class=\"_ _2\"></span>gen en trans<span class=\"_ _2\"></span>actie<span class=\"_ _2\"></span>s tussen en<span class=\"_ _2\"></span>titeiten van de groe<span class=\"_ _2\"></span>p in een an<span class=\"_ _2\"></span>dere valu<span class=\"_ _2\"></span>ta in vergelij<span class=\"_ _2\"></span>king me<span class=\"_ _2\"></span>t de fun<span class=\"_ _2\"></span>ctionel<span class=\"_ _2\"></span>e valuta worden in d<span class=\"_ _2\"></span>e resul<span class=\"_ _2\"></span>tatenrekening op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men in \u2018F<span class=\"_ _2\"></span>inanci<span class=\"_ _2\"></span>\u00eble opb<span class=\"_ _2\"></span>rengsten\u2019 en \u2018<span class=\"_ _2\"></span>Financ<span class=\"_ _2\"></span>i\u00eble kosten\u2019 wannee<span class=\"_ _2\"></span>r deze lening<span class=\"_ _2\"></span>en niet in aan<span class=\"_ _2\"></span>merk<span class=\"_ _2\"></span>ing komen als e<span class=\"_ _2\"></span>en net<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>-i<span class=\"_ _2\"></span>nvestering in ee<span class=\"_ _2\"></span>n buitenlandse activi<span class=\"_ _2\"></span>teit.Wisse<span class=\"_ _2\"></span>lkoerswinsten en -<span class=\"_ _2\"></span>verliezen die voor<span class=\"_ _6\"></span>t<span class=\"_ _2\"></span>vloe<span class=\"_ _2\"></span>ien ui<span class=\"_ _2\"></span>t hed<span class=\"_ _2\"></span>ging<span class=\"_ _2\"></span>-in<span class=\"_ _2\"></span>strume<span class=\"_ _2\"></span>nten met ee<span class=\"_ _2\"></span>n hande<span class=\"_ _2\"></span>lskarak<span class=\"_ _2\"></span>ter worde<span class=\"_ _2\"></span>n opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en in \u2018Ni<span class=\"_ _2\"></span>et<span class=\"_ _0\"></span>-<span class=\"_ _6\"></span>gerealis<span class=\"_ _2\"></span>eerde re<span class=\"_ _2\"></span>sultaten\u2019 v\u00f3\u00f3r ze uitg<span class=\"_ _2\"></span>eoefen<span class=\"_ _2\"></span>d worden. O<span class=\"_ _2\"></span>p datum van ui<span class=\"_ _2\"></span>toefening word<span class=\"_ _2\"></span>en de resul<span class=\"_ _2\"></span>taten in de res<span class=\"_ _2\"></span>ultatenrekening o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in \u2018Fina<span class=\"_ _2\"></span>nci\u00ebl<span class=\"_ _2\"></span>e opb<span class=\"_ _2\"></span>rengsten\u2019 en \u2018F<span class=\"_ _2\"></span>inanc<span class=\"_ _2\"></span>i\u00eble kosten\u2019<span class=\"_ _24\"></span>. Goo<span class=\"_ _2\"></span>dwill en a<span class=\"_ _2\"></span>anpass<span class=\"_ _2\"></span>ingen van d<span class=\"_ _2\"></span>e re\u00eble waard<span class=\"_ _2\"></span>e na overnam<span class=\"_ _2\"></span>e van een bu<span class=\"_ _2\"></span>itenlan<span class=\"_ _2\"></span>dse enti<span class=\"_ _2\"></span>teit worden b<span class=\"_ _2\"></span>ehan<span class=\"_ _2\"></span>deld a<span class=\"_ _2\"></span>ls activa en p<span class=\"_ _2\"></span>assiva van de bu<span class=\"_ _2\"></span>itenland<span class=\"_ _2\"></span>se entitei<span class=\"_ _2\"></span>t en worde<span class=\"_ _2\"></span>n omge<span class=\"_ _2\"></span>rekend tegen de s<span class=\"_ _2\"></span>lotkoers.T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 7<span class=\"_ _24\"></span>. Ove<span class=\"_ _1a\"></span>rige opb<span class=\"_ _1a\"></span>ren<span class=\"_ _1a\"></span>gst<span class=\"_ _0\"></span>en en k<span class=\"_ _0\"></span>ost<span class=\"_ _0\"></span>en(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _191\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _86\"> </span>2021</span>Overig<span class=\"_ _2\"></span>e inkomste<span class=\"_ _2\"></span>n voor voor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te 316 <span class=\"_ _95\"> </span><span class=\"ls16 ws16\">1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>41 </span>bedrijfsactiviteitenWisselk<span class=\"_ _0\"></span>oerswinst<span class=\"_ _1a\"></span>en<span class=\"_ _9f\"> </span><span class=\"lsb0 wsae\">(6<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>)<span class=\"_ _134\"> </span><span class=\"ls0 ws0\">6 </span></span>Huuropbrengsten van zonne-<span class=\"_ _2\"></span>ene<span class=\"_ _2\"></span>rgie-308 <span class=\"_ _160\"> </span><span class=\"ls51 ws4f\">6<span class=\"_ _2\"></span>31 </span>install<span class=\"_ _2\"></span>aties op da<span class=\"_ _2\"></span>kenV<span class=\"_ _0\"></span>erkoop<span class=\"_ _1a\"></span> van ener<span class=\"_ _0\"></span>giecer<span class=\"_ _6\"></span>tificat<span class=\"_ _0\"></span>en<span class=\"_ _192\"> </span><span class=\"ls90 ws8e\">(<span class=\"_ _2\"></span>10)<span class=\"_ _32\"> </span><span class=\"ls58 ws56\">14 </span></span>Subsidies<span class=\"_ _20\"> </span><span class=\"ls4f ws4d\">16 <span class=\"_ _11e\"> </span><span class=\"ls0 ws0\">43 </span></span>Winst o<span class=\"_ _2\"></span>p verkoop van vaste activa<span class=\"_ _119\"> </span>2 <span class=\"_ _121\"> </span><span class=\"ls57 ws55\">59 </span>Ove<span class=\"_ _2\"></span>rig<span class=\"_ _2\"></span>e<span class=\"_ _193\"> </span><span class=\"ls0 ws0\">64 <span class=\"_ _93\"> </span><span class=\"ls57 ws55\">289<span class=\"_ _2\"></span> </span></span>T<span class=\"_ _24\"></span>ota<span class=\"_ _2\"></span>al stopgezette bedrijfsac<span class=\"_ _2\"></span>tiviteiten<span class=\"_ _8b\"> </span><span class=\"ls0 ws0\">1.<span class=\"_ _2\"></span>879 <span class=\"_ _194\"> </span>2<span class=\"_ _2\"></span>.23<span class=\"_ _2\"></span>5 </span>Overig<span class=\"_ _2\"></span>e k<span class=\"_ _1a\"></span>oste<span class=\"_ _2\"></span>n voor voor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te 72<span class=\"_ _2\"></span>.308 <span class=\"_ _59\"> </span><span class=\"ls0 ws0\">46<span class=\"_ _2\"></span>.85<span class=\"_ _2\"></span>0 </span>bedrijfsactiviteitenDiensten<span class=\"_ _0\"></span> en diverse goederen<span class=\"_ _49\"> </span><span class=\"ls59 ws57\">4<span class=\"_ _2\"></span>4.1<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span> <span class=\"_ _96\"> </span><span class=\"ls58 ws56\">20.001 </span></span>Ver<span class=\"_ _2\"></span>ko<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>p<span class=\"_ _2\"></span>ko<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>n<span class=\"_ _21\"> </span><span class=\"ls8a ws88\">26<span class=\"_ _6\"></span>.9<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span> <span class=\"_ _195\"> </span><span class=\"ls56 ws54\">26.<span class=\"_ _2\"></span>63<span class=\"_ _2\"></span>8 </span></span>Wisselk<span class=\"_ _0\"></span>oersverlie<span class=\"_ _0\"></span>zen<span class=\"_ _196\"> </span><span class=\"ls69 ws67\">(9<span class=\"_ _2\"></span>2)<span class=\"_ _7d\"> </span><span class=\"ls57 ws55\">28<span class=\"_ _2\"></span>4</span></span>Belas<span class=\"_ _2\"></span>ting op onro<span class=\"_ _2\"></span>erend g<span class=\"_ _2\"></span>oe<span class=\"_ _2\"></span>d<span class=\"_ _10f\"> </span><span class=\"ls59 ws57\">1.1<span class=\"_ _2\"></span>26<span class=\"_ _2\"></span> <span class=\"_ _94\"> </span></span>710 Ove<span class=\"_ _2\"></span>rig<span class=\"_ _2\"></span>e<span class=\"_ _197\"> </span><span class=\"lsb9 wsb8\">1<span class=\"_ _2\"></span>74<span class=\"_ _6\"></span> <span class=\"_ _89\"> </span><span class=\"ls5d ws5b\">(78<span class=\"_ _2\"></span>3)</span></span>T<span class=\"_ _24\"></span>ota<span class=\"_ _2\"></span>al stopgezette bedrijfsac<span class=\"_ _2\"></span>tiviteiten<span class=\"_ _125\"> </span><span class=\"ls0 ws0\">20.<span class=\"_ _2\"></span>455 <span class=\"_ _42\"> </span><span class=\"lsa2 wsa0\">68<span class=\"_ _6\"></span>.<span class=\"_ _2\"></span>76<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span> </span></span>De overig<span class=\"_ _2\"></span>e opb<span class=\"_ _2\"></span>rengsten ui<span class=\"_ _2\"></span>t de voor<span class=\"_ _6\"></span>tgezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten be<span class=\"_ _2\"></span>staan vo<span class=\"_ _2\"></span>ornam<span class=\"_ _2\"></span>elijk ui<span class=\"_ _2\"></span>t een wins<span class=\"_ _2\"></span>t in verban<span class=\"_ _2\"></span>d met ont<span class=\"_ _2\"></span>vang<span class=\"_ _2\"></span>en huurb<span class=\"_ _2\"></span>etalin<span class=\"_ _2\"></span>gen van de<span class=\"_ _2\"></span>rden die d<span class=\"_ _2\"></span>e ruimte voor d<span class=\"_ _2\"></span>e installa<span class=\"_ _2\"></span>tie van zonnepan<span class=\"_ _2\"></span>elen hu<span class=\"_ _2\"></span>ren.De overige kosten voor de voor<span class=\"_ _2\"></span>tg<span class=\"_ _2\"></span>ezette bedr<span class=\"_ _2\"></span>ijfs<span class=\"_ _2\"></span>activi<span class=\"_ _2\"></span>teiten stege<span class=\"_ _2\"></span>n met \u20ac 2<span class=\"_ _0\"></span>5<span class=\"_ _2\"></span>,5 miljoe<span class=\"_ _2\"></span>n t<span class=\"_ _0\"></span>ot \u20ac 72,3 miljoe<span class=\"_ _2\"></span>n voor het jaar afgesl<span class=\"_ _2\"></span>oten op 3<span class=\"_ _0\"></span>1 de<span class=\"_ _2\"></span>cemb<span class=\"_ _2\"></span>er 2022 tegenover \u20ac 46,8 miljo<span class=\"_ _2\"></span>en voor het jaar afge<span class=\"_ _2\"></span>sloten op 31 <span class=\"_ _0\"></span>d<span class=\"_ _2\"></span>ece<span class=\"_ _2\"></span>mber 2021. De be<span class=\"_ _2\"></span>langri<span class=\"_ _2\"></span>jkste comp<span class=\"_ _2\"></span>one<span class=\"_ _2\"></span>nt van de o<span class=\"_ _0\"></span>ve<span class=\"_ _2\"></span>rige kosten zijn diensten en diverse<span class=\"_ _2\"></span> goe<span class=\"_ _2\"></span>deren, die voo<span class=\"_ _2\"></span>rname<span class=\"_ _2\"></span>lijk elek<span class=\"_ _2\"></span>tri<span class=\"_ _2\"></span>citeit en gas, on<span class=\"_ _2\"></span>derh<span class=\"_ _2\"></span>oud en herstell<span class=\"_ _0\"></span>ingen en int<span class=\"_ _0\"></span>erim-<span class=\"_ _2\"></span>arbeiders om<span class=\"_ _1a\"></span>vatten. <span class=\"_ _0\"></span>V<span class=\"_ _1a\"></span>erk<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>opk<span class=\"_ _0\"></span>osten omvat<span class=\"_ _2\"></span>ten voorname<span class=\"_ _2\"></span>lijk transpor<span class=\"_ _6\"></span>t en commissi<span class=\"_ _2\"></span>es. De toenam<span class=\"_ _2\"></span>e van <span class=\"_ _1a\"></span>overige kosten heef<span class=\"_ _2\"></span>t voor<span class=\"_ _2\"></span>name<span class=\"_ _2\"></span>lijk te <span class=\"_ _0\"></span>m<span class=\"_ _2\"></span>aken met de stijgin<span class=\"_ _2\"></span>g van de energie<span class=\"_ _2\"></span>-, onde<span class=\"_ _2\"></span>rhou<span class=\"_ _2\"></span>ds- en transp<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tkosten.K<span class=\"_ _0\"></span>walitatieve en kwantitatieve toelichtingen<span class=\"ls0 ws0\"> </span>over het ma<span class=\"_ _2\"></span>rkt<span class=\"_ _2\"></span>risic<span class=\"_ _2\"></span>oWisselkoersrisicoWe zijn in aanzienlijke mate bloot<span class=\"_ _2\"></span>gesteld a<span class=\"_ _2\"></span>an de waard<span class=\"_ _2\"></span>e van de Amer<span class=\"_ _2\"></span>ikaanse do<span class=\"_ _2\"></span>llar voor d<span class=\"_ _2\"></span>e voor<span class=\"_ _2\"></span>tg<span class=\"_ _2\"></span>ezette be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten. Bijg<span class=\"_ _2\"></span>evolg zijn onze finan<span class=\"_ _2\"></span>ci\u00eble re<span class=\"_ _2\"></span>sultaten onde<span class=\"_ _2\"></span>rhevig a<span class=\"_ _2\"></span>an de gevol<span class=\"_ _2\"></span>gen van transa<span class=\"_ _2\"></span>cties in vre<span class=\"_ _2\"></span>emde valuta\u2019<span class=\"_ _0\"></span>s en om<span class=\"_ _2\"></span>zettin<span class=\"_ _2\"></span>gsversch<span class=\"_ _2\"></span>illen die vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>vlo<span class=\"_ _2\"></span>eien u<span class=\"_ _2\"></span>it wisselk<span class=\"_ _0\"></span>oersschommelingen, voorna<span class=\"_ _0\"></span>m<span class=\"_ _2\"></span>elijk<span class=\"_ _1a\"></span> de wisselk<span class=\"_ _0\"></span>oers tussen d<span class=\"_ _2\"></span>e EUR en de USD. Het aand<span class=\"_ _2\"></span>eel van onze inkomsten dat in de ver<span class=\"_ _2\"></span>schille<span class=\"_ _2\"></span>nde valu<span class=\"_ _2\"></span>ta\u2019<span class=\"_ _0\"></span>s is opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en, stemt nie<span class=\"_ _2\"></span>t exact overeen m<span class=\"_ _2\"></span>et de inkomsten afkomstig ui<span class=\"_ _2\"></span>t elke regio, omda<span class=\"_ _2\"></span>t wij onze klanten so<span class=\"_ _2\"></span>ms facturere<span class=\"_ _2\"></span>n in een an<span class=\"_ _2\"></span>dere valut<span class=\"_ _2\"></span>a dan hun pl<span class=\"_ _2\"></span>aatseli<span class=\"_ _2\"></span>jke v<span class=\"_ _0\"></span>a<span class=\"_ _2\"></span>luta. Onze gec<span class=\"_ _2\"></span>onsol<span class=\"_ _2\"></span>idee<span class=\"_ _2\"></span>rde jaarre<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>ening is o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>steld in euro. Hierd<span class=\"_ _2\"></span>oor zijn we bl<span class=\"_ _2\"></span>ootge<span class=\"_ _2\"></span>steld aan h<span class=\"_ _2\"></span>et omzet<span class=\"_ _2\"></span>tingsr<span class=\"_ _2\"></span>isico bij de voo<span class=\"_ _2\"></span>rbe<span class=\"_ _2\"></span>reiding van onze ge<span class=\"_ _2\"></span>cons<span class=\"_ _2\"></span>olide<span class=\"_ _2\"></span>erde jaarrekening wan<span class=\"_ _2\"></span>neer we d<span class=\"_ _2\"></span>e jaarrekening<span class=\"_ _2\"></span>en van onze doc<span class=\"_ _2\"></span>hteronder<span class=\"_ _2\"></span>nemin<span class=\"_ _2\"></span>gen omzet<span class=\"_ _2\"></span>ten die e<span class=\"_ _2\"></span>en ande<span class=\"_ _2\"></span>re func<span class=\"_ _2\"></span>tionel<span class=\"_ _2\"></span>e valuta he<span class=\"_ _2\"></span>bbe<span class=\"_ _2\"></span>n dan de euro. Een dee<span class=\"_ _2\"></span>l van onze activa, pa<span class=\"_ _2\"></span>ssiva, op<span class=\"_ _2\"></span>brengs<span class=\"_ _2\"></span>ten en kosten zijn uitge<span class=\"_ _2\"></span>druk<span class=\"_ _2\"></span>t in versch<span class=\"_ _2\"></span>illend<span class=\"_ _2\"></span>e ande<span class=\"_ _2\"></span>re valuta\u2019<span class=\"_ _0\"></span>s dan EUR, voor<span class=\"_ _2\"></span>nameli<span class=\"_ _2\"></span>jk USD. Daard<span class=\"_ _2\"></span>oor kunn<span class=\"_ _2\"></span>en onze gec<span class=\"_ _2\"></span>onsoli<span class=\"_ _2\"></span>dee<span class=\"_ _2\"></span>rde be<span class=\"_ _2\"></span>drijf<span class=\"_ _2\"></span>sresul<span class=\"_ _2\"></span>taten, die in euro word<span class=\"_ _2\"></span>en gerap<span class=\"_ _2\"></span>por<span class=\"_ _6\"></span>teerd, be\u00ef<span class=\"_ _2\"></span>nvloe<span class=\"_ _2\"></span>d worden do<span class=\"_ _2\"></span>or wisselk<span class=\"_ _0\"></span>oersschommelingen.V<span class=\"_ _0\"></span>eran<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen in wis<span class=\"_ _2\"></span>selkoers<span class=\"_ _2\"></span>en kunne<span class=\"_ _2\"></span>n ook ee<span class=\"_ _2\"></span>n impac<span class=\"_ _2\"></span>t op lang<span class=\"_ _2\"></span>e t<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>rmijn heb<span class=\"_ _2\"></span>ben op onze verkoopvolumes. Bij<span class=\"_ _2\"></span>voorb<span class=\"_ _2\"></span>eeld, wannee<span class=\"_ _2\"></span>r er een l<span class=\"_ _2\"></span>angdu<span class=\"_ _2\"></span>rige on<span class=\"_ _2\"></span>twaard<span class=\"_ _2\"></span>ing is van de euro, kunnen o<span class=\"_ _2\"></span>nze volumes s<span class=\"_ _2\"></span>tijgen do<span class=\"_ _2\"></span>ordat we c<span class=\"_ _2\"></span>ompe<span class=\"_ _2\"></span>titiever worden in d<span class=\"_ _2\"></span>e mark<span class=\"_ _2\"></span>ten bu<span class=\"_ _2\"></span>iten de eurozone. Daar<span class=\"_ _6\"></span>tegenover staat d<span class=\"_ _2\"></span>at een la<span class=\"_ _2\"></span>ngdur<span class=\"_ _2\"></span>ige vers<span class=\"_ _2\"></span>terking van de e<span class=\"_ _2\"></span>uro tot een daling van d<span class=\"_ _2\"></span>e verkoopvolume<span class=\"_ _2\"></span>s en prijzenc<span class=\"_ _2\"></span>oncu<span class=\"_ _2\"></span>rrentie kan leid<span class=\"_ _2\"></span>en in de mar<span class=\"_ _2\"></span>k<span class=\"_ _2\"></span>ten buiten Europa. De volg<span class=\"_ _2\"></span>ende t<span class=\"_ _2\"></span>abel toon<span class=\"_ _2\"></span>t de pos<span class=\"_ _2\"></span>ten die het m<span class=\"_ _2\"></span>ees<span class=\"_ _2\"></span>t worden blootgesteld<span class=\"_ _1a\"></span> aan wissel<span class=\"_ _0\"></span>koersrisico<span class=\"_ _1a\"></span>\u2019<span class=\"_ _0\"></span>s.(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _d4\"> </span>EU<span class=\"_ _2\"></span>R<span class=\"_ _145\"> </span>GBP<span class=\"_ _190\"> </span>USD<span class=\"_ _46\"> </span><span class=\"lsb4 wsb2\">TRY<span class=\"_ _75\"> </span><span class=\"ls72 ws70\">TOT<span class=\"_ _0\"></span>A<span class=\"_ _2\"></span>AL</span></span>Net<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>bloo<span class=\"_ _2\"></span>tst<span class=\"_ _2\"></span>ellin<span class=\"_ _2\"></span>g per 31 d<span class=\"_ _2\"></span>ecem<span class=\"_ _2\"></span>ber 20<span class=\"_ _2\"></span>22 voor voor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te (<span class=\"_ _2\"></span>9.<span class=\"_ _2\"></span>7<span class=\"_ _6\"></span>5<span class=\"_ _6\"></span>3<span class=\"_ _2\"></span>)<span class=\"_ _6f\"> </span>1<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>3<span class=\"_ _134\"> </span>14<span class=\"_ _2\"></span>.6<span class=\"_ _2\"></span>40<span class=\"_ _44\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _11f\"> </span><span class=\"ls4c ws4a\">6.<span class=\"_ _2\"></span>880</span></span>bedrijfsactiviteitenHand<span class=\"_ _2\"></span>els<span class=\"_ _2\"></span>- en overige vord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en<span class=\"_ _1f2\"> </span><span class=\"ls5a ws58\">7.<span class=\"_ _6\"></span>4<span class=\"_ _2\"></span>2<span class=\"_ _26\"></span>9<span class=\"_ _2\"></span> <span class=\"_ _66\"> </span></span>99 <span class=\"_ _126\"> </span><span class=\"ls58 ws56\">18.0<span class=\"_ _2\"></span>65 <span class=\"_ _92\"> </span></span>-<span class=\"_ _e4\"> </span><span class=\"ls57 ws55\">25.<span class=\"_ _2\"></span>593<span class=\"_ _2\"></span> </span>Liquide middele<span class=\"_ _2\"></span>n<span class=\"_ _1f3\"> </span>21.353 <span class=\"_ _12c\"> </span>2<span class=\"_ _2\"></span>.0<span class=\"_ _2\"></span>59 <span class=\"_ _32\"> </span>1<span class=\"_ _6\"></span>5<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>76<span class=\"_ _2\"></span> <span class=\"_ _44\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _92\"> </span><span class=\"ls53 ws51\">38.488<span class=\"_ _2\"></span> </span></span>Hand<span class=\"_ _2\"></span>els<span class=\"_ _2\"></span>- en overige s<span class=\"_ _2\"></span>chuld<span class=\"_ _2\"></span>en<span class=\"_ _a\"> </span><span class=\"ls69 ws67\">(38<span class=\"_ _2\"></span>.5<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>5)<span class=\"_ _11e\"> </span><span class=\"lsd wsd\">(<span class=\"_ _2\"></span>165)<span class=\"_ _134\"> </span></span>(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>50<span class=\"_ _2\"></span>2)<span class=\"_ _67\"> </span></span>-<span class=\"_ _92\"> </span><span class=\"ls6 ws6\">(57<span class=\"_ _24\"></span>.201<span class=\"_ _0\"></span>)</span>Net<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>bloo<span class=\"_ _2\"></span>tst<span class=\"_ _2\"></span>ellin<span class=\"_ _2\"></span>g per 31 d<span class=\"_ _2\"></span>ecem<span class=\"_ _2\"></span>ber 20<span class=\"_ _2\"></span>21 voor voor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te 12<span class=\"_ _6\"></span>.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>41<span class=\"_ _154\"> </span>3.385<span class=\"_ _6f\"> </span>1<span class=\"_ _2\"></span>7.<span class=\"_ _2\"></span>1<span class=\"_ _6\"></span>2<span class=\"_ _6\"></span>0<span class=\"_ _45\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _e5\"> </span><span class=\"ls89 ws87\">3<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>6</span></span>bedrijfsactiviteitenHand<span class=\"_ _2\"></span>els<span class=\"_ _2\"></span>- en overige vord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en<span class=\"_ _ef\"> </span>8.803 <span class=\"_ _145\"> </span>86 <span class=\"_ _126\"> </span><span class=\"ls90 ws8e\">15<span class=\"_ _2\"></span>.393<span class=\"_ _2\"></span> <span class=\"_ _92\"> </span></span>-<span class=\"_ _11f\"> </span><span class=\"ls57 ws55\">24.<span class=\"_ _2\"></span>281 </span>Liquide middele<span class=\"_ _2\"></span>n<span class=\"_ _4d\"> </span><span class=\"ls0 ws0\">25.820 <span class=\"_ _75\"> </span><span class=\"ls4f ws4d\">4.5<span class=\"_ _2\"></span>58 <span class=\"_ _154\"> </span><span class=\"ls57 ws55\">2<span class=\"_ _2\"></span>1.<span class=\"_ _2\"></span>016 <span class=\"_ _1d3\"> </span></span></span>-<span class=\"_ _11f\"> </span><span class=\"ls6 ws6\">51.39<span class=\"_ _0\"></span>4 </span></span>Hand<span class=\"_ _2\"></span>els<span class=\"_ _2\"></span>- en overige s<span class=\"_ _2\"></span>chuld<span class=\"_ _2\"></span>en<span class=\"_ _1f4\"> </span>(2<span class=\"_ _2\"></span>2.1<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>2)<span class=\"_ _75\"> </span>(<span class=\"_ _6\"></span>1.<span class=\"_ _2\"></span>25<span class=\"_ _2\"></span>9)<span class=\"_ _e7\"> </span><span class=\"ls66 ws64\">(<span class=\"_ _26\"></span>1<span class=\"_ _2\"></span>9.<span class=\"_ _26\"></span>2<span class=\"_ _2\"></span>8<span class=\"_ _6\"></span>8<span class=\"_ _6\"></span>)<span class=\"_ _92\"> </span></span>-<span class=\"_ _66\"> </span><span class=\"lsb1 wsaf\">(4<span class=\"_ _2\"></span>2.<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>9)</span>T<span class=\"_ _24\"></span>ota<span class=\"_ _2\"></span>al stopgezette bedrijfsac<span class=\"_ _2\"></span>tiviteiten<span class=\"_ _40\"> </span>(42<span class=\"_ _2\"></span>.<span class=\"_ _6\"></span>83<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>)<span class=\"_ _94\"> </span>(1<span class=\"_ _2\"></span>.026)<span class=\"_ _98\"> </span>(5.<span class=\"_ _2\"></span>010)<span class=\"_ _121\"> </span><span class=\"ls63 ws61\">1.1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>9 <span class=\"_ _1e7\"> </span><span class=\"lsab wsa9\">(<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>7.<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>5<span class=\"_ _6\"></span>)</span></span>De volg<span class=\"_ _2\"></span>ende t<span class=\"_ _2\"></span>abel g<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>e sensib<span class=\"_ _2\"></span>iliteitsa<span class=\"_ _2\"></span>nalyse we<span class=\"_ _2\"></span>er van de eind<span class=\"_ _2\"></span>ejaars<span class=\"_ _2\"></span>balans in G<span class=\"_ _2\"></span>BP en USD als d<span class=\"_ _2\"></span>e euro met 1<span class=\"_ _2\"></span>0% ver<span class=\"_ _2\"></span>z<span class=\"_ _2\"></span>wak<span class=\"_ _2\"></span>t.(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _9e\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _5f\"> </span>2021</span>In GBP<span class=\"_ _1dd\"> </span>221 <span class=\"_ _154\"> </span><span class=\"ls75 ws73\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.6<span class=\"_ _2\"></span>01)</span>Wijziging<span class=\"_ _2\"></span>en in re\u00eb<span class=\"_ _2\"></span>le waarde van -<span class=\"_ _66\"> </span><span class=\"ls8a ws88\">(<span class=\"_ _6\"></span>1<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>)</span>afgeleide<span class=\"_ _0\"></span> financi\u00eble instru<span class=\"_ _0\"></span>m<span class=\"_ _2\"></span>ent<span class=\"_ _0\"></span>enWijziging i<span class=\"_ _2\"></span>n boe<span class=\"_ _2\"></span>kwa<span class=\"_ _2\"></span>arde van 221 <span class=\"_ _174\"> </span><span class=\"ls8a ws88\">3<span class=\"_ _2\"></span>76<span class=\"_ _6\"></span> <span class=\"_ _0\"></span></span>mone<span class=\"_ _2\"></span>taire activa en p<span class=\"_ _2\"></span>assivaIn USD<span class=\"_ _184\"> </span><span class=\"ls56 ws54\">1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>62<span class=\"_ _2\"></span>7 <span class=\"_ _12c\"> </span><span class=\"ls89 ws87\">1<span class=\"_ _2\"></span>.90<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span> </span></span>Wijziging<span class=\"_ _2\"></span>en in re\u00eb<span class=\"_ _2\"></span>le waarde van -<span class=\"_ _6e\"> </span>-afgeleide<span class=\"_ _0\"></span> financi\u00eble instru<span class=\"_ _0\"></span>m<span class=\"_ _2\"></span>ent<span class=\"_ _0\"></span>enWijziging i<span class=\"_ _2\"></span>n boe<span class=\"_ _2\"></span>kwa<span class=\"_ _2\"></span>arde van 1<span class=\"_ _2\"></span>.62<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span> <span class=\"_ _6f\"> </span><span class=\"ls0 ws0\">1.<span class=\"_ _0\"></span>902 </span>mone<span class=\"_ _2\"></span>taire activa en p<span class=\"_ _2\"></span>assivaDe volg<span class=\"_ _2\"></span>ende t<span class=\"_ _2\"></span>abel g<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>e sensib<span class=\"_ _2\"></span>iliteitsa<span class=\"_ _2\"></span>nalyse we<span class=\"_ _2\"></span>er van de eind<span class=\"_ _2\"></span>ejaars<span class=\"_ _2\"></span>balans in G<span class=\"_ _2\"></span>BP en USD als d<span class=\"_ _2\"></span>e euro met 1<span class=\"_ _2\"></span>0% verst<span class=\"_ _0\"></span>erk<span class=\"_ _2\"></span>t:(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _9e\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _5f\"> </span>2021</span>In GBP<span class=\"_ _17b\"> </span><span class=\"ls44 ws42\">(<span class=\"_ _2\"></span>181)<span class=\"_ _1e\"> </span><span class=\"ls9c ws9a\">1.310</span></span>Wijziging<span class=\"_ _2\"></span>en in re\u00eb<span class=\"_ _2\"></span>le waarde van -<span class=\"_ _11a\"> </span><span class=\"ls69 ws67\">1.<span class=\"_ _2\"></span>61<span class=\"_ _2\"></span>8</span>afgeleide<span class=\"_ _0\"></span> financi\u00eble instru<span class=\"_ _0\"></span>m<span class=\"_ _2\"></span>ent<span class=\"_ _0\"></span>enWijziging i<span class=\"_ _2\"></span>n boe<span class=\"_ _2\"></span>kwa<span class=\"_ _2\"></span>arde van (<span class=\"_ _2\"></span>181)<span class=\"_ _127\"> </span><span class=\"ls69 ws67\">(30<span class=\"_ _2\"></span>8)</span>mone<span class=\"_ _2\"></span>taire activa en p<span class=\"_ _2\"></span>assivaIn USD<span class=\"_ _1f5\"> </span><span class=\"ls44 ws42\">(1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>331)<span class=\"_ _7c\"> </span><span class=\"ls9c ws9a\">(1.556<span class=\"_ _0\"></span>)</span></span>Wijziging<span class=\"_ _2\"></span>en in re\u00eb<span class=\"_ _2\"></span>le waarde van -<span class=\"_ _6e\"> </span>-afgeleide<span class=\"_ _0\"></span> financi\u00eble instru<span class=\"_ _0\"></span>m<span class=\"_ _2\"></span>ent<span class=\"_ _0\"></span>enWijziging i<span class=\"_ _2\"></span>n boe<span class=\"_ _2\"></span>kwa<span class=\"_ _2\"></span>arde van (<span class=\"_ _2\"></span>1.<span class=\"_ _2\"></span>331)<span class=\"_ _e7\"> </span><span class=\"ls5b ws59\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>6)</span>mone<span class=\"_ _2\"></span>taire activa en p<span class=\"_ _2\"></span>assiva",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-36-4": {
   "value": "T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3. O<span class=\"_ _2\"></span>mrekenin<span class=\"_ _2\"></span>g vree<span class=\"_ _2\"></span>mde val<span class=\"_ _2\"></span>utaF<span class=\"_ _0\"></span>unctionele en presentatieva<span class=\"_ _1a\"></span>lutaDe pos<span class=\"_ _2\"></span>ten in de jaarrekening van elk v<span class=\"_ _1a\"></span>an de entiteiten van de groep zijn gewaard<span class=\"_ _2\"></span>eerd in de valuta van de primaire eco<span class=\"_ _2\"></span>nomisc<span class=\"_ _2\"></span>he omgevi<span class=\"_ _2\"></span>ng waarin de desb<span class=\"_ _2\"></span>etref<span class=\"_ _2\"></span>fen<span class=\"_ _2\"></span>de entiteit<span class=\"_ _2\"></span> werk<span class=\"_ _2\"></span>zaa<span class=\"_ _2\"></span>m is (\u2018<span class=\"_ _0\"></span>de functio<span class=\"_ _2\"></span>nele valu<span class=\"_ _2\"></span>ta\u2019)<span class=\"_ _0\"></span>. D<span class=\"_ _2\"></span>eze <span class=\"_ _0\"></span>g<span class=\"_ _2\"></span>eco<span class=\"_ _2\"></span>nsolid<span class=\"_ _2\"></span>eerde<span class=\"_ _2\"></span> jaarrekening is op<span class=\"_ _2\"></span>ges<span class=\"_ _2\"></span>teld in euro, <span class=\"_ _0\"></span>d<span class=\"_ _2\"></span>e present<span class=\"_ _2\"></span>atievaluta van de groep en de fun<span class=\"_ _2\"></span>ctione<span class=\"_ _2\"></span>le valuta van de groep. Alle bedra<span class=\"_ _2\"></span>gen zijn uitge<span class=\"_ _2\"></span>druk<span class=\"_ _2\"></span>t in duizende<span class=\"_ _2\"></span>n euro\u2019<span class=\"_ _0\"></span>s t<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>nzij anders verm<span class=\"_ _2\"></span>eld.T<span class=\"_ _0\"></span>ransac<span class=\"_ _2\"></span>tie<span class=\"_ _2\"></span>s en sal<span class=\"_ _2\"></span>diT<span class=\"_ _24\"></span>ra<span class=\"_ _2\"></span>nsactie<span class=\"_ _2\"></span>s in vree<span class=\"_ _2\"></span>mde valu<span class=\"_ _2\"></span>ta worden na<span class=\"_ _2\"></span>ar de fun<span class=\"_ _2\"></span>ctione<span class=\"_ _2\"></span>le valuta om<span class=\"_ _2\"></span>gerekend teg<span class=\"_ _2\"></span>en de koerse<span class=\"_ _2\"></span>n die gel<span class=\"_ _2\"></span>den op d<span class=\"_ _2\"></span>e data van de trans<span class=\"_ _2\"></span>acties of o<span class=\"_ _2\"></span>p de datum van waard<span class=\"_ _2\"></span>ering, in geval van pos<span class=\"_ _2\"></span>ten die op de rap<span class=\"_ _2\"></span>por<span class=\"_ _2\"></span>teri<span class=\"_ _2\"></span>ngsdatu<span class=\"_ _2\"></span>m opnieu<span class=\"_ _2\"></span>w worden g<span class=\"_ _2\"></span>ewaardee<span class=\"_ _2\"></span>rd. Wisse<span class=\"_ _2\"></span>lkoerswinsten en -<span class=\"_ _2\"></span>verliezen die voor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>v<span class=\"_ _2\"></span>loeie<span class=\"_ _2\"></span>n uit d<span class=\"_ _2\"></span>e af<span class=\"_ _2\"></span>wikkeling van de<span class=\"_ _2\"></span>rgelijke transactie<span class=\"_ _2\"></span>s en uit de h<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>waarde<span class=\"_ _2\"></span>ring van de m<span class=\"_ _2\"></span>onetaire b<span class=\"_ _2\"></span>alansp<span class=\"_ _2\"></span>osten aan d<span class=\"_ _2\"></span>e koers op ein<span class=\"_ _2\"></span>dejaar<span class=\"_ _0\"></span>, e<span class=\"_ _2\"></span>n passiva ui<span class=\"_ _2\"></span>tged<span class=\"_ _2\"></span>ruk<span class=\"_ _2\"></span>t in vre<span class=\"_ _2\"></span>emde valu<span class=\"_ _2\"></span>ta worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in de resul<span class=\"_ _2\"></span>tatenrekening. Wisse<span class=\"_ _2\"></span>lkoerswinsten en -<span class=\"_ _2\"></span>verliezen die verb<span class=\"_ _2\"></span>and hou<span class=\"_ _2\"></span>den m<span class=\"_ _2\"></span>et liquid<span class=\"_ _2\"></span>e midd<span class=\"_ _2\"></span>elen en l<span class=\"_ _2\"></span>ening<span class=\"_ _2\"></span>en, incl<span class=\"_ _2\"></span>usief le<span class=\"_ _2\"></span>ningen, s<span class=\"_ _2\"></span>chuld<span class=\"_ _2\"></span>en en vorder<span class=\"_ _2\"></span>ingen tu<span class=\"_ _2\"></span>ssen en<span class=\"_ _2\"></span>titeiten van de groe<span class=\"_ _2\"></span>p die niet in aanm<span class=\"_ _2\"></span>erkin<span class=\"_ _2\"></span>g komen als een n<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>-investerin<span class=\"_ _2\"></span>g in een buitenl<span class=\"_ _2\"></span>andse trans<span class=\"_ _2\"></span>actie word<span class=\"_ _2\"></span>en in de res<span class=\"_ _2\"></span>ultatenrekening opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en in \u2018Fi<span class=\"_ _2\"></span>nanci\u00eb<span class=\"_ _2\"></span>le op<span class=\"_ _2\"></span>brengs<span class=\"_ _2\"></span>ten\u2019 en \u2018Finan<span class=\"_ _2\"></span>ci\u00eble kosten\u2019<span class=\"_ _24\"></span>. Alle an<span class=\"_ _2\"></span>dere wiss<span class=\"_ _2\"></span>elkoerswins<span class=\"_ _2\"></span>ten en -verliezen worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in de resul<span class=\"_ _2\"></span>tatenrekening in \u2018Over<span class=\"_ _2\"></span>ige opb<span class=\"_ _2\"></span>rengsten\u2019 of \u2018Overi<span class=\"_ _2\"></span>ge kosten\u2019<span class=\"_ _24\"></span>, ee<span class=\"_ _2\"></span>n onde<span class=\"_ _2\"></span>rdeel van d<span class=\"_ _2\"></span>e bedr<span class=\"_ _2\"></span>ijfswinst.De b<span class=\"_ _2\"></span>elangr<span class=\"_ _2\"></span>ijkste wisselkoers<span class=\"_ _2\"></span>en die werd<span class=\"_ _2\"></span>en geb<span class=\"_ _2\"></span>ruik<span class=\"_ _2\"></span>t bi<span class=\"_ _2\"></span>j het opstell<span class=\"_ _2\"></span>en van deze jaarrekening zijn d<span class=\"_ _2\"></span>e volgen<span class=\"_ _2\"></span>de: 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2022<span class=\"_ _13c\"> </span>31 d<span class=\"_ _2\"></span>ecem<span class=\"_ _2\"></span>ber 20<span class=\"_ _2\"></span>21Slotkoers<span class=\"_ _a6\"> </span><span class=\"ls5 ws5\">G<span class=\"_ _2\"></span>emiddelde </span>Slotkoers<span class=\"_ _a6\"> </span><span class=\"ls5 ws5\">G<span class=\"_ _2\"></span>emiddelde </span>ko<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>sko<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>sUSD<span class=\"_ _93\"> </span>1,0666<span class=\"_ _138\"> </span>1,0<span class=\"_ _2\"></span>53<span class=\"_ _44\"> </span><span class=\"ls56 ws54\">1,1326<span class=\"_ _92\"> </span><span class=\"ls76 ws74\">1,18<span class=\"_ _0\"></span>27</span></span>TRY<span class=\"_ _93\"> </span>1<span class=\"_ _6\"></span>9,<span class=\"_ _2\"></span>9<span class=\"_ _6\"></span>6<span class=\"_ _26\"></span>4<span class=\"_ _2\"></span>9<span class=\"_ _5e\"> </span>1<span class=\"_ _6\"></span>7,<span class=\"_ _6\"></span>4<span class=\"_ _6\"></span>0<span class=\"_ _6\"></span>8<span class=\"_ _6\"></span>8<span class=\"_ _121\"> </span><span class=\"ls90 ws8e\">14,6<span class=\"_ _2\"></span>823<span class=\"_ _32\"> </span><span class=\"ls72 ws70\">10,4<span class=\"_ _2\"></span>40<span class=\"_ _2\"></span>8</span></span>GBP<span class=\"_ _88\"> </span>0,8<span class=\"_ _2\"></span>869<span class=\"_ _6f\"> </span>0<span class=\"_ _2\"></span>,<span class=\"_ _6\"></span>8<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>76<span class=\"_ _6f\"> </span><span class=\"ls72 ws70\">0,<span class=\"_ _2\"></span>840<span class=\"_ _2\"></span>3<span class=\"_ _122\"> </span><span class=\"ls57 ws55\">0,<span class=\"_ _2\"></span>859<span class=\"_ _2\"></span>6</span></span>Enti<span class=\"_ _2\"></span>teite<span class=\"_ _2\"></span>n van de gro<span class=\"_ _2\"></span>epDe resu<span class=\"_ _2\"></span>ltaten en de fi<span class=\"_ _2\"></span>nanci<span class=\"_ _2\"></span>\u00eble po<span class=\"_ _2\"></span>sitie van alle e<span class=\"_ _2\"></span>ntiteiten van de groe<span class=\"_ _2\"></span>p (waar<span class=\"_ _2\"></span>van geen e<span class=\"_ _2\"></span>nkele entiteit e<span class=\"_ _2\"></span>en valuta g<span class=\"_ _2\"></span>ebru<span class=\"_ _2\"></span>ik<span class=\"_ _2\"></span>t van een lan<span class=\"_ _2\"></span>d dat on<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>worp<span class=\"_ _2\"></span>en is aan hyp<span class=\"_ _2\"></span>erin\ufb02<span class=\"_ _2\"></span>atie) die een ande<span class=\"_ _2\"></span>re functio<span class=\"_ _2\"></span>nele valu<span class=\"_ _2\"></span>ta geb<span class=\"_ _2\"></span>ruiken dan de valu<span class=\"_ _2\"></span>ta waarin d<span class=\"_ _2\"></span>e jaarrekening is o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>steld, word<span class=\"_ _2\"></span>en als volg<span class=\"_ _2\"></span>t omge<span class=\"_ _2\"></span>rekend naar de valut<span class=\"_ _2\"></span>a waarin de jaa<span class=\"_ _2\"></span>rrekening is op<span class=\"_ _2\"></span>ges<span class=\"_ _2\"></span>teld:\u2022<span class=\"_ _42\"> </span>activa en p<span class=\"_ _2\"></span>assiva voor e<span class=\"_ _2\"></span>lke gepresen<span class=\"_ _2\"></span>teerde bal<span class=\"_ _2\"></span>ans worden o<span class=\"_ _2\"></span>mgere<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>end tege<span class=\"_ _2\"></span>n de slotkoers of koer<span class=\"_ _2\"></span>s van eindeja<span class=\"_ _2\"></span>ar;\u2022<span class=\"_ _42\"> </span>inkomsten en uitg<span class=\"_ _2\"></span>aven voor elke resultatenre<span class=\"_ _2\"></span>kening worden o<span class=\"_ _2\"></span>mgere<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>end tege<span class=\"_ _2\"></span>n de gem<span class=\"_ _2\"></span>idde<span class=\"_ _2\"></span>lde wiss<span class=\"_ _2\"></span>el<span class=\"_ _2\"></span>- koersen (tenzij di<span class=\"_ _2\"></span>t gemi<span class=\"_ _2\"></span>ddel<span class=\"_ _2\"></span>de gee<span class=\"_ _2\"></span>n rede<span class=\"_ _2\"></span>lijke ben<span class=\"_ _2\"></span>ader<span class=\"_ _2\"></span>ing is van het ge<span class=\"_ _2\"></span>cumul<span class=\"_ _2\"></span>eerde ef<span class=\"_ _6\"></span>fect van de op de trans<span class=\"_ _2\"></span>actied<span class=\"_ _2\"></span>ata gel<span class=\"_ _2\"></span>dend<span class=\"_ _2\"></span>e koersen, in we<span class=\"_ _2\"></span>lk geval inkomsten en uitg<span class=\"_ _2\"></span>aven omgere<span class=\"_ _2\"></span>kend worden tege<span class=\"_ _2\"></span>n de koers op de trans<span class=\"_ _2\"></span>actie<span class=\"_ _2\"></span>data)<span class=\"_ _0\"></span>; e<span class=\"_ _2\"></span>n\u2022<span class=\"_ _42\"> </span><span class=\"ls2 ws2\">alle hieru<span class=\"_ _1a\"></span>it voort<span class=\"_ _2\"></span>vloeiende wisselk<span class=\"_ _0\"></span>oersverschillen </span>worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in \u2018Niet-<span class=\"_ _2\"></span>gerealis<span class=\"_ _2\"></span>eerd<span class=\"_ _2\"></span>e resulta<span class=\"_ _2\"></span>ten\u2019<span class=\"_ _24\"></span>.Bij de co<span class=\"_ _2\"></span>nsolid<span class=\"_ _2\"></span>atie worden w<span class=\"_ _2\"></span>isselkoersve<span class=\"_ _2\"></span>rschill<span class=\"_ _2\"></span>en die voor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>v<span class=\"_ _2\"></span>loeie<span class=\"_ _2\"></span>n uit d<span class=\"_ _2\"></span>e omrekening van de ne<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>to-<span class=\"_ _2\"></span>investering<span class=\"_ _2\"></span>en in bui<span class=\"_ _2\"></span>tenlandse a<span class=\"_ _2\"></span>ctivi<span class=\"_ _2\"></span>teiten en van lenin<span class=\"_ _2\"></span>gen en a<span class=\"_ _2\"></span>ndere valuta<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>instrum<span class=\"_ _2\"></span>enten die aan<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>rk<span class=\"_ _2\"></span>t zijn als h<span class=\"_ _2\"></span>edgin<span class=\"_ _2\"></span>g-instrum<span class=\"_ _2\"></span>enten van (ev<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>ntuel<span class=\"_ _2\"></span>e) dergelijke investeringe<span class=\"_ _2\"></span>n, overgeb<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>t n<span class=\"_ _2\"></span>aar niet-g<span class=\"_ _2\"></span>erealis<span class=\"_ _2\"></span>eerde re<span class=\"_ _2\"></span>sultaten. Wanne<span class=\"_ _2\"></span>er een b<span class=\"_ _2\"></span>uitenlan<span class=\"_ _2\"></span>dse acti<span class=\"_ _2\"></span>viteit g<span class=\"_ _2\"></span>ede<span class=\"_ _2\"></span>eltelijk word<span class=\"_ _2\"></span>t afges<span class=\"_ _2\"></span>toten of verkocht, word<span class=\"_ _2\"></span>en de wiss<span class=\"_ _2\"></span>el- koer<span class=\"_ _2\"></span>sverschill<span class=\"_ _2\"></span>en die on<span class=\"_ _2\"></span>der het eig<span class=\"_ _2\"></span>en vermo<span class=\"_ _2\"></span>gen ware<span class=\"_ _2\"></span>n opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en, op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men in de resul<span class=\"_ _2\"></span>tatenrekening als on<span class=\"_ _2\"></span>derde<span class=\"_ _2\"></span>el van de wins<span class=\"_ _2\"></span>t of het verlie<span class=\"_ _2\"></span>s op verkoop.Wisse<span class=\"_ _2\"></span>lkoerswinsten en -<span class=\"_ _2\"></span>verliezen die verb<span class=\"_ _2\"></span>and hou<span class=\"_ _2\"></span>den m<span class=\"_ _2\"></span>et lenin<span class=\"_ _2\"></span>gen en trans<span class=\"_ _2\"></span>actie<span class=\"_ _2\"></span>s tussen en<span class=\"_ _2\"></span>titeiten van de groe<span class=\"_ _2\"></span>p in een an<span class=\"_ _2\"></span>dere valu<span class=\"_ _2\"></span>ta in vergelij<span class=\"_ _2\"></span>king me<span class=\"_ _2\"></span>t de fun<span class=\"_ _2\"></span>ctionel<span class=\"_ _2\"></span>e valuta worden in d<span class=\"_ _2\"></span>e resul<span class=\"_ _2\"></span>tatenrekening op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men in \u2018F<span class=\"_ _2\"></span>inanci<span class=\"_ _2\"></span>\u00eble opb<span class=\"_ _2\"></span>rengsten\u2019 en \u2018<span class=\"_ _2\"></span>Financ<span class=\"_ _2\"></span>i\u00eble kosten\u2019 wannee<span class=\"_ _2\"></span>r deze lening<span class=\"_ _2\"></span>en niet in aan<span class=\"_ _2\"></span>merk<span class=\"_ _2\"></span>ing komen als e<span class=\"_ _2\"></span>en net<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>-i<span class=\"_ _2\"></span>nvestering in ee<span class=\"_ _2\"></span>n buitenlandse activi<span class=\"_ _2\"></span>teit.Wisse<span class=\"_ _2\"></span>lkoerswinsten en -<span class=\"_ _2\"></span>verliezen die voor<span class=\"_ _6\"></span>t<span class=\"_ _2\"></span>vloe<span class=\"_ _2\"></span>ien ui<span class=\"_ _2\"></span>t hed<span class=\"_ _2\"></span>ging<span class=\"_ _2\"></span>-in<span class=\"_ _2\"></span>strume<span class=\"_ _2\"></span>nten met ee<span class=\"_ _2\"></span>n hande<span class=\"_ _2\"></span>lskarak<span class=\"_ _2\"></span>ter worde<span class=\"_ _2\"></span>n opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en in \u2018Ni<span class=\"_ _2\"></span>et<span class=\"_ _0\"></span>-<span class=\"_ _6\"></span>gerealis<span class=\"_ _2\"></span>eerde re<span class=\"_ _2\"></span>sultaten\u2019 v\u00f3\u00f3r ze uitg<span class=\"_ _2\"></span>eoefen<span class=\"_ _2\"></span>d worden. O<span class=\"_ _2\"></span>p datum van ui<span class=\"_ _2\"></span>toefening word<span class=\"_ _2\"></span>en de resul<span class=\"_ _2\"></span>taten in de res<span class=\"_ _2\"></span>ultatenrekening o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in \u2018Fina<span class=\"_ _2\"></span>nci\u00ebl<span class=\"_ _2\"></span>e opb<span class=\"_ _2\"></span>rengsten\u2019 en \u2018F<span class=\"_ _2\"></span>inanc<span class=\"_ _2\"></span>i\u00eble kosten\u2019<span class=\"_ _24\"></span>. Goo<span class=\"_ _2\"></span>dwill en a<span class=\"_ _2\"></span>anpass<span class=\"_ _2\"></span>ingen van d<span class=\"_ _2\"></span>e re\u00eble waard<span class=\"_ _2\"></span>e na overnam<span class=\"_ _2\"></span>e van een bu<span class=\"_ _2\"></span>itenlan<span class=\"_ _2\"></span>dse enti<span class=\"_ _2\"></span>teit worden b<span class=\"_ _2\"></span>ehan<span class=\"_ _2\"></span>deld a<span class=\"_ _2\"></span>ls activa en p<span class=\"_ _2\"></span>assiva van de bu<span class=\"_ _2\"></span>itenland<span class=\"_ _2\"></span>se entitei<span class=\"_ _2\"></span>t en worde<span class=\"_ _2\"></span>n omge<span class=\"_ _2\"></span>rekend tegen de s<span class=\"_ _2\"></span>lotkoers.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-36-5": {
   "value": "T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3. O<span class=\"_ _2\"></span>mrekenin<span class=\"_ _2\"></span>g vree<span class=\"_ _2\"></span>mde val<span class=\"_ _2\"></span>utaF<span class=\"_ _0\"></span>unctionele en presentatieva<span class=\"_ _1a\"></span>lutaDe pos<span class=\"_ _2\"></span>ten in de jaarrekening van elk v<span class=\"_ _1a\"></span>an de entiteiten van de groep zijn gewaard<span class=\"_ _2\"></span>eerd in de valuta van de primaire eco<span class=\"_ _2\"></span>nomisc<span class=\"_ _2\"></span>he omgevi<span class=\"_ _2\"></span>ng waarin de desb<span class=\"_ _2\"></span>etref<span class=\"_ _2\"></span>fen<span class=\"_ _2\"></span>de entiteit<span class=\"_ _2\"></span> werk<span class=\"_ _2\"></span>zaa<span class=\"_ _2\"></span>m is (\u2018<span class=\"_ _0\"></span>de functio<span class=\"_ _2\"></span>nele valu<span class=\"_ _2\"></span>ta\u2019)<span class=\"_ _0\"></span>. D<span class=\"_ _2\"></span>eze <span class=\"_ _0\"></span>g<span class=\"_ _2\"></span>eco<span class=\"_ _2\"></span>nsolid<span class=\"_ _2\"></span>eerde<span class=\"_ _2\"></span> jaarrekening is op<span class=\"_ _2\"></span>ges<span class=\"_ _2\"></span>teld in euro, <span class=\"_ _0\"></span>d<span class=\"_ _2\"></span>e present<span class=\"_ _2\"></span>atievaluta van de groep en de fun<span class=\"_ _2\"></span>ctione<span class=\"_ _2\"></span>le valuta van de groep. Alle bedra<span class=\"_ _2\"></span>gen zijn uitge<span class=\"_ _2\"></span>druk<span class=\"_ _2\"></span>t in duizende<span class=\"_ _2\"></span>n euro\u2019<span class=\"_ _0\"></span>s t<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>nzij anders verm<span class=\"_ _2\"></span>eld.T<span class=\"_ _0\"></span>ransac<span class=\"_ _2\"></span>tie<span class=\"_ _2\"></span>s en sal<span class=\"_ _2\"></span>diT<span class=\"_ _24\"></span>ra<span class=\"_ _2\"></span>nsactie<span class=\"_ _2\"></span>s in vree<span class=\"_ _2\"></span>mde valu<span class=\"_ _2\"></span>ta worden na<span class=\"_ _2\"></span>ar de fun<span class=\"_ _2\"></span>ctione<span class=\"_ _2\"></span>le valuta om<span class=\"_ _2\"></span>gerekend teg<span class=\"_ _2\"></span>en de koerse<span class=\"_ _2\"></span>n die gel<span class=\"_ _2\"></span>den op d<span class=\"_ _2\"></span>e data van de trans<span class=\"_ _2\"></span>acties of o<span class=\"_ _2\"></span>p de datum van waard<span class=\"_ _2\"></span>ering, in geval van pos<span class=\"_ _2\"></span>ten die op de rap<span class=\"_ _2\"></span>por<span class=\"_ _2\"></span>teri<span class=\"_ _2\"></span>ngsdatu<span class=\"_ _2\"></span>m opnieu<span class=\"_ _2\"></span>w worden g<span class=\"_ _2\"></span>ewaardee<span class=\"_ _2\"></span>rd. Wisse<span class=\"_ _2\"></span>lkoerswinsten en -<span class=\"_ _2\"></span>verliezen die voor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>v<span class=\"_ _2\"></span>loeie<span class=\"_ _2\"></span>n uit d<span class=\"_ _2\"></span>e af<span class=\"_ _2\"></span>wikkeling van de<span class=\"_ _2\"></span>rgelijke transactie<span class=\"_ _2\"></span>s en uit de h<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>waarde<span class=\"_ _2\"></span>ring van de m<span class=\"_ _2\"></span>onetaire b<span class=\"_ _2\"></span>alansp<span class=\"_ _2\"></span>osten aan d<span class=\"_ _2\"></span>e koers op ein<span class=\"_ _2\"></span>dejaar<span class=\"_ _0\"></span>, e<span class=\"_ _2\"></span>n passiva ui<span class=\"_ _2\"></span>tged<span class=\"_ _2\"></span>ruk<span class=\"_ _2\"></span>t in vre<span class=\"_ _2\"></span>emde valu<span class=\"_ _2\"></span>ta worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in de resul<span class=\"_ _2\"></span>tatenrekening. Wisse<span class=\"_ _2\"></span>lkoerswinsten en -<span class=\"_ _2\"></span>verliezen die verb<span class=\"_ _2\"></span>and hou<span class=\"_ _2\"></span>den m<span class=\"_ _2\"></span>et liquid<span class=\"_ _2\"></span>e midd<span class=\"_ _2\"></span>elen en l<span class=\"_ _2\"></span>ening<span class=\"_ _2\"></span>en, incl<span class=\"_ _2\"></span>usief le<span class=\"_ _2\"></span>ningen, s<span class=\"_ _2\"></span>chuld<span class=\"_ _2\"></span>en en vorder<span class=\"_ _2\"></span>ingen tu<span class=\"_ _2\"></span>ssen en<span class=\"_ _2\"></span>titeiten van de groe<span class=\"_ _2\"></span>p die niet in aanm<span class=\"_ _2\"></span>erkin<span class=\"_ _2\"></span>g komen als een n<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>-investerin<span class=\"_ _2\"></span>g in een buitenl<span class=\"_ _2\"></span>andse trans<span class=\"_ _2\"></span>actie word<span class=\"_ _2\"></span>en in de res<span class=\"_ _2\"></span>ultatenrekening opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en in \u2018Fi<span class=\"_ _2\"></span>nanci\u00eb<span class=\"_ _2\"></span>le op<span class=\"_ _2\"></span>brengs<span class=\"_ _2\"></span>ten\u2019 en \u2018Finan<span class=\"_ _2\"></span>ci\u00eble kosten\u2019<span class=\"_ _24\"></span>. Alle an<span class=\"_ _2\"></span>dere wiss<span class=\"_ _2\"></span>elkoerswins<span class=\"_ _2\"></span>ten en -verliezen worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in de resul<span class=\"_ _2\"></span>tatenrekening in \u2018Over<span class=\"_ _2\"></span>ige opb<span class=\"_ _2\"></span>rengsten\u2019 of \u2018Overi<span class=\"_ _2\"></span>ge kosten\u2019<span class=\"_ _24\"></span>, ee<span class=\"_ _2\"></span>n onde<span class=\"_ _2\"></span>rdeel van d<span class=\"_ _2\"></span>e bedr<span class=\"_ _2\"></span>ijfswinst.De b<span class=\"_ _2\"></span>elangr<span class=\"_ _2\"></span>ijkste wisselkoers<span class=\"_ _2\"></span>en die werd<span class=\"_ _2\"></span>en geb<span class=\"_ _2\"></span>ruik<span class=\"_ _2\"></span>t bi<span class=\"_ _2\"></span>j het opstell<span class=\"_ _2\"></span>en van deze jaarrekening zijn d<span class=\"_ _2\"></span>e volgen<span class=\"_ _2\"></span>de: 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2022<span class=\"_ _13c\"> </span>31 d<span class=\"_ _2\"></span>ecem<span class=\"_ _2\"></span>ber 20<span class=\"_ _2\"></span>21Slotkoers<span class=\"_ _a6\"> </span><span class=\"ls5 ws5\">G<span class=\"_ _2\"></span>emiddelde </span>Slotkoers<span class=\"_ _a6\"> </span><span class=\"ls5 ws5\">G<span class=\"_ _2\"></span>emiddelde </span>ko<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>sko<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>sUSD<span class=\"_ _93\"> </span>1,0666<span class=\"_ _138\"> </span>1,0<span class=\"_ _2\"></span>53<span class=\"_ _44\"> </span><span class=\"ls56 ws54\">1,1326<span class=\"_ _92\"> </span><span class=\"ls76 ws74\">1,18<span class=\"_ _0\"></span>27</span></span>TRY<span class=\"_ _93\"> </span>1<span class=\"_ _6\"></span>9,<span class=\"_ _2\"></span>9<span class=\"_ _6\"></span>6<span class=\"_ _26\"></span>4<span class=\"_ _2\"></span>9<span class=\"_ _5e\"> </span>1<span class=\"_ _6\"></span>7,<span class=\"_ _6\"></span>4<span class=\"_ _6\"></span>0<span class=\"_ _6\"></span>8<span class=\"_ _6\"></span>8<span class=\"_ _121\"> </span><span class=\"ls90 ws8e\">14,6<span class=\"_ _2\"></span>823<span class=\"_ _32\"> </span><span class=\"ls72 ws70\">10,4<span class=\"_ _2\"></span>40<span class=\"_ _2\"></span>8</span></span>GBP<span class=\"_ _88\"> </span>0,8<span class=\"_ _2\"></span>869<span class=\"_ _6f\"> </span>0<span class=\"_ _2\"></span>,<span class=\"_ _6\"></span>8<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>76<span class=\"_ _6f\"> </span><span class=\"ls72 ws70\">0,<span class=\"_ _2\"></span>840<span class=\"_ _2\"></span>3<span class=\"_ _122\"> </span><span class=\"ls57 ws55\">0,<span class=\"_ _2\"></span>859<span class=\"_ _2\"></span>6</span></span>Enti<span class=\"_ _2\"></span>teite<span class=\"_ _2\"></span>n van de gro<span class=\"_ _2\"></span>epDe resu<span class=\"_ _2\"></span>ltaten en de fi<span class=\"_ _2\"></span>nanci<span class=\"_ _2\"></span>\u00eble po<span class=\"_ _2\"></span>sitie van alle e<span class=\"_ _2\"></span>ntiteiten van de groe<span class=\"_ _2\"></span>p (waar<span class=\"_ _2\"></span>van geen e<span class=\"_ _2\"></span>nkele entiteit e<span class=\"_ _2\"></span>en valuta g<span class=\"_ _2\"></span>ebru<span class=\"_ _2\"></span>ik<span class=\"_ _2\"></span>t van een lan<span class=\"_ _2\"></span>d dat on<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>worp<span class=\"_ _2\"></span>en is aan hyp<span class=\"_ _2\"></span>erin\ufb02<span class=\"_ _2\"></span>atie) die een ande<span class=\"_ _2\"></span>re functio<span class=\"_ _2\"></span>nele valu<span class=\"_ _2\"></span>ta geb<span class=\"_ _2\"></span>ruiken dan de valu<span class=\"_ _2\"></span>ta waarin d<span class=\"_ _2\"></span>e jaarrekening is o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>steld, word<span class=\"_ _2\"></span>en als volg<span class=\"_ _2\"></span>t omge<span class=\"_ _2\"></span>rekend naar de valut<span class=\"_ _2\"></span>a waarin de jaa<span class=\"_ _2\"></span>rrekening is op<span class=\"_ _2\"></span>ges<span class=\"_ _2\"></span>teld:\u2022<span class=\"_ _42\"> </span>activa en p<span class=\"_ _2\"></span>assiva voor e<span class=\"_ _2\"></span>lke gepresen<span class=\"_ _2\"></span>teerde bal<span class=\"_ _2\"></span>ans worden o<span class=\"_ _2\"></span>mgere<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>end tege<span class=\"_ _2\"></span>n de slotkoers of koer<span class=\"_ _2\"></span>s van eindeja<span class=\"_ _2\"></span>ar;\u2022<span class=\"_ _42\"> </span>inkomsten en uitg<span class=\"_ _2\"></span>aven voor elke resultatenre<span class=\"_ _2\"></span>kening worden o<span class=\"_ _2\"></span>mgere<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>end tege<span class=\"_ _2\"></span>n de gem<span class=\"_ _2\"></span>idde<span class=\"_ _2\"></span>lde wiss<span class=\"_ _2\"></span>el<span class=\"_ _2\"></span>- koersen (tenzij di<span class=\"_ _2\"></span>t gemi<span class=\"_ _2\"></span>ddel<span class=\"_ _2\"></span>de gee<span class=\"_ _2\"></span>n rede<span class=\"_ _2\"></span>lijke ben<span class=\"_ _2\"></span>ader<span class=\"_ _2\"></span>ing is van het ge<span class=\"_ _2\"></span>cumul<span class=\"_ _2\"></span>eerde ef<span class=\"_ _6\"></span>fect van de op de trans<span class=\"_ _2\"></span>actied<span class=\"_ _2\"></span>ata gel<span class=\"_ _2\"></span>dend<span class=\"_ _2\"></span>e koersen, in we<span class=\"_ _2\"></span>lk geval inkomsten en uitg<span class=\"_ _2\"></span>aven omgere<span class=\"_ _2\"></span>kend worden tege<span class=\"_ _2\"></span>n de koers op de trans<span class=\"_ _2\"></span>actie<span class=\"_ _2\"></span>data)<span class=\"_ _0\"></span>; e<span class=\"_ _2\"></span>n\u2022<span class=\"_ _42\"> </span><span class=\"ls2 ws2\">alle hieru<span class=\"_ _1a\"></span>it voort<span class=\"_ _2\"></span>vloeiende wisselk<span class=\"_ _0\"></span>oersverschillen </span>worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in \u2018Niet-<span class=\"_ _2\"></span>gerealis<span class=\"_ _2\"></span>eerd<span class=\"_ _2\"></span>e resulta<span class=\"_ _2\"></span>ten\u2019<span class=\"_ _24\"></span>.Bij de co<span class=\"_ _2\"></span>nsolid<span class=\"_ _2\"></span>atie worden w<span class=\"_ _2\"></span>isselkoersve<span class=\"_ _2\"></span>rschill<span class=\"_ _2\"></span>en die voor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>v<span class=\"_ _2\"></span>loeie<span class=\"_ _2\"></span>n uit d<span class=\"_ _2\"></span>e omrekening van de ne<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>to-<span class=\"_ _2\"></span>investering<span class=\"_ _2\"></span>en in bui<span class=\"_ _2\"></span>tenlandse a<span class=\"_ _2\"></span>ctivi<span class=\"_ _2\"></span>teiten en van lenin<span class=\"_ _2\"></span>gen en a<span class=\"_ _2\"></span>ndere valuta<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>instrum<span class=\"_ _2\"></span>enten die aan<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>rk<span class=\"_ _2\"></span>t zijn als h<span class=\"_ _2\"></span>edgin<span class=\"_ _2\"></span>g-instrum<span class=\"_ _2\"></span>enten van (ev<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>ntuel<span class=\"_ _2\"></span>e) dergelijke investeringe<span class=\"_ _2\"></span>n, overgeb<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>t n<span class=\"_ _2\"></span>aar niet-g<span class=\"_ _2\"></span>erealis<span class=\"_ _2\"></span>eerde re<span class=\"_ _2\"></span>sultaten. Wanne<span class=\"_ _2\"></span>er een b<span class=\"_ _2\"></span>uitenlan<span class=\"_ _2\"></span>dse acti<span class=\"_ _2\"></span>viteit g<span class=\"_ _2\"></span>ede<span class=\"_ _2\"></span>eltelijk word<span class=\"_ _2\"></span>t afges<span class=\"_ _2\"></span>toten of verkocht, word<span class=\"_ _2\"></span>en de wiss<span class=\"_ _2\"></span>el- koer<span class=\"_ _2\"></span>sverschill<span class=\"_ _2\"></span>en die on<span class=\"_ _2\"></span>der het eig<span class=\"_ _2\"></span>en vermo<span class=\"_ _2\"></span>gen ware<span class=\"_ _2\"></span>n opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en, op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men in de resul<span class=\"_ _2\"></span>tatenrekening als on<span class=\"_ _2\"></span>derde<span class=\"_ _2\"></span>el van de wins<span class=\"_ _2\"></span>t of het verlie<span class=\"_ _2\"></span>s op verkoop.Wisse<span class=\"_ _2\"></span>lkoerswinsten en -<span class=\"_ _2\"></span>verliezen die verb<span class=\"_ _2\"></span>and hou<span class=\"_ _2\"></span>den m<span class=\"_ _2\"></span>et lenin<span class=\"_ _2\"></span>gen en trans<span class=\"_ _2\"></span>actie<span class=\"_ _2\"></span>s tussen en<span class=\"_ _2\"></span>titeiten van de groe<span class=\"_ _2\"></span>p in een an<span class=\"_ _2\"></span>dere valu<span class=\"_ _2\"></span>ta in vergelij<span class=\"_ _2\"></span>king me<span class=\"_ _2\"></span>t de fun<span class=\"_ _2\"></span>ctionel<span class=\"_ _2\"></span>e valuta worden in d<span class=\"_ _2\"></span>e resul<span class=\"_ _2\"></span>tatenrekening op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men in \u2018F<span class=\"_ _2\"></span>inanci<span class=\"_ _2\"></span>\u00eble opb<span class=\"_ _2\"></span>rengsten\u2019 en \u2018<span class=\"_ _2\"></span>Financ<span class=\"_ _2\"></span>i\u00eble kosten\u2019 wannee<span class=\"_ _2\"></span>r deze lening<span class=\"_ _2\"></span>en niet in aan<span class=\"_ _2\"></span>merk<span class=\"_ _2\"></span>ing komen als e<span class=\"_ _2\"></span>en net<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>-i<span class=\"_ _2\"></span>nvestering in ee<span class=\"_ _2\"></span>n buitenlandse activi<span class=\"_ _2\"></span>teit.Wisse<span class=\"_ _2\"></span>lkoerswinsten en -<span class=\"_ _2\"></span>verliezen die voor<span class=\"_ _6\"></span>t<span class=\"_ _2\"></span>vloe<span class=\"_ _2\"></span>ien ui<span class=\"_ _2\"></span>t hed<span class=\"_ _2\"></span>ging<span class=\"_ _2\"></span>-in<span class=\"_ _2\"></span>strume<span class=\"_ _2\"></span>nten met ee<span class=\"_ _2\"></span>n hande<span class=\"_ _2\"></span>lskarak<span class=\"_ _2\"></span>ter worde<span class=\"_ _2\"></span>n opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en in \u2018Ni<span class=\"_ _2\"></span>et<span class=\"_ _0\"></span>-<span class=\"_ _6\"></span>gerealis<span class=\"_ _2\"></span>eerde re<span class=\"_ _2\"></span>sultaten\u2019 v\u00f3\u00f3r ze uitg<span class=\"_ _2\"></span>eoefen<span class=\"_ _2\"></span>d worden. O<span class=\"_ _2\"></span>p datum van ui<span class=\"_ _2\"></span>toefening word<span class=\"_ _2\"></span>en de resul<span class=\"_ _2\"></span>taten in de res<span class=\"_ _2\"></span>ultatenrekening o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in \u2018Fina<span class=\"_ _2\"></span>nci\u00ebl<span class=\"_ _2\"></span>e opb<span class=\"_ _2\"></span>rengsten\u2019 en \u2018F<span class=\"_ _2\"></span>inanc<span class=\"_ _2\"></span>i\u00eble kosten\u2019<span class=\"_ _24\"></span>. Goo<span class=\"_ _2\"></span>dwill en a<span class=\"_ _2\"></span>anpass<span class=\"_ _2\"></span>ingen van d<span class=\"_ _2\"></span>e re\u00eble waard<span class=\"_ _2\"></span>e na overnam<span class=\"_ _2\"></span>e van een bu<span class=\"_ _2\"></span>itenlan<span class=\"_ _2\"></span>dse enti<span class=\"_ _2\"></span>teit worden b<span class=\"_ _2\"></span>ehan<span class=\"_ _2\"></span>deld a<span class=\"_ _2\"></span>ls activa en p<span class=\"_ _2\"></span>assiva van de bu<span class=\"_ _2\"></span>itenland<span class=\"_ _2\"></span>se entitei<span class=\"_ _2\"></span>t en worde<span class=\"_ _2\"></span>n omge<span class=\"_ _2\"></span>rekend tegen de s<span class=\"_ _2\"></span>lotkoers.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-37-6": {
   "value": "T<span class=\"_ _0\"></span>ransac<span class=\"_ _2\"></span>tie<span class=\"_ _2\"></span>s en sal<span class=\"_ _2\"></span>diT<span class=\"_ _24\"></span>ra<span class=\"_ _2\"></span>nsactie<span class=\"_ _2\"></span>s in vree<span class=\"_ _2\"></span>mde valu<span class=\"_ _2\"></span>ta worden na<span class=\"_ _2\"></span>ar de fun<span class=\"_ _2\"></span>ctione<span class=\"_ _2\"></span>le valuta om<span class=\"_ _2\"></span>gerekend teg<span class=\"_ _2\"></span>en de koerse<span class=\"_ _2\"></span>n die gel<span class=\"_ _2\"></span>den op d<span class=\"_ _2\"></span>e data van de trans<span class=\"_ _2\"></span>acties of o<span class=\"_ _2\"></span>p de datum van waard<span class=\"_ _2\"></span>ering, in geval van pos<span class=\"_ _2\"></span>ten die op de rap<span class=\"_ _2\"></span>por<span class=\"_ _2\"></span>teri<span class=\"_ _2\"></span>ngsdatu<span class=\"_ _2\"></span>m opnieu<span class=\"_ _2\"></span>w worden g<span class=\"_ _2\"></span>ewaardee<span class=\"_ _2\"></span>rd. Wisse<span class=\"_ _2\"></span>lkoerswinsten en -<span class=\"_ _2\"></span>verliezen die voor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>v<span class=\"_ _2\"></span>loeie<span class=\"_ _2\"></span>n uit d<span class=\"_ _2\"></span>e af<span class=\"_ _2\"></span>wikkeling van de<span class=\"_ _2\"></span>rgelijke transactie<span class=\"_ _2\"></span>s en uit de h<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>waarde<span class=\"_ _2\"></span>ring van de m<span class=\"_ _2\"></span>onetaire b<span class=\"_ _2\"></span>alansp<span class=\"_ _2\"></span>osten aan d<span class=\"_ _2\"></span>e koers op ein<span class=\"_ _2\"></span>dejaar<span class=\"_ _0\"></span>, e<span class=\"_ _2\"></span>n passiva ui<span class=\"_ _2\"></span>tged<span class=\"_ _2\"></span>ruk<span class=\"_ _2\"></span>t in vre<span class=\"_ _2\"></span>emde valu<span class=\"_ _2\"></span>ta worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in de resul<span class=\"_ _2\"></span>tatenrekening. Wisse<span class=\"_ _2\"></span>lkoerswinsten en -<span class=\"_ _2\"></span>verliezen die verb<span class=\"_ _2\"></span>and hou<span class=\"_ _2\"></span>den m<span class=\"_ _2\"></span>et liquid<span class=\"_ _2\"></span>e midd<span class=\"_ _2\"></span>elen en l<span class=\"_ _2\"></span>ening<span class=\"_ _2\"></span>en, incl<span class=\"_ _2\"></span>usief le<span class=\"_ _2\"></span>ningen, s<span class=\"_ _2\"></span>chuld<span class=\"_ _2\"></span>en en vorder<span class=\"_ _2\"></span>ingen tu<span class=\"_ _2\"></span>ssen en<span class=\"_ _2\"></span>titeiten van de groe<span class=\"_ _2\"></span>p die niet in aanm<span class=\"_ _2\"></span>erkin<span class=\"_ _2\"></span>g komen als een n<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>-investerin<span class=\"_ _2\"></span>g in een buitenl<span class=\"_ _2\"></span>andse trans<span class=\"_ _2\"></span>actie word<span class=\"_ _2\"></span>en in de res<span class=\"_ _2\"></span>ultatenrekening opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en in \u2018Fi<span class=\"_ _2\"></span>nanci\u00eb<span class=\"_ _2\"></span>le op<span class=\"_ _2\"></span>brengs<span class=\"_ _2\"></span>ten\u2019 en \u2018Finan<span class=\"_ _2\"></span>ci\u00eble kosten\u2019<span class=\"_ _24\"></span>. Alle an<span class=\"_ _2\"></span>dere wiss<span class=\"_ _2\"></span>elkoerswins<span class=\"_ _2\"></span>ten en -verliezen worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in de resul<span class=\"_ _2\"></span>tatenrekening in \u2018Over<span class=\"_ _2\"></span>ige opb<span class=\"_ _2\"></span>rengsten\u2019 of \u2018Overi<span class=\"_ _2\"></span>ge kosten\u2019<span class=\"_ _24\"></span>, ee<span class=\"_ _2\"></span>n onde<span class=\"_ _2\"></span>rdeel van d<span class=\"_ _2\"></span>e bedr<span class=\"_ _2\"></span>ijfswinst.De b<span class=\"_ _2\"></span>elangr<span class=\"_ _2\"></span>ijkste wisselkoers<span class=\"_ _2\"></span>en die werd<span class=\"_ _2\"></span>en geb<span class=\"_ _2\"></span>ruik<span class=\"_ _2\"></span>t bi<span class=\"_ _2\"></span>j het opstell<span class=\"_ _2\"></span>en van deze jaarrekening zijn d<span class=\"_ _2\"></span>e volgen<span class=\"_ _2\"></span>de: 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2022<span class=\"_ _13c\"> </span>31 d<span class=\"_ _2\"></span>ecem<span class=\"_ _2\"></span>ber 20<span class=\"_ _2\"></span>21Slotkoers<span class=\"_ _a6\"> </span><span class=\"ls5 ws5\">G<span class=\"_ _2\"></span>emiddelde </span>Slotkoers<span class=\"_ _a6\"> </span><span class=\"ls5 ws5\">G<span class=\"_ _2\"></span>emiddelde </span>ko<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>sko<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>sUSD<span class=\"_ _93\"> </span>1,0666<span class=\"_ _138\"> </span>1,0<span class=\"_ _2\"></span>53<span class=\"_ _44\"> </span><span class=\"ls56 ws54\">1,1326<span class=\"_ _92\"> </span><span class=\"ls76 ws74\">1,18<span class=\"_ _0\"></span>27</span></span>TRY<span class=\"_ _93\"> </span>1<span class=\"_ _6\"></span>9,<span class=\"_ _2\"></span>9<span class=\"_ _6\"></span>6<span class=\"_ _26\"></span>4<span class=\"_ _2\"></span>9<span class=\"_ _5e\"> </span>1<span class=\"_ _6\"></span>7,<span class=\"_ _6\"></span>4<span class=\"_ _6\"></span>0<span class=\"_ _6\"></span>8<span class=\"_ _6\"></span>8<span class=\"_ _121\"> </span><span class=\"ls90 ws8e\">14,6<span class=\"_ _2\"></span>823<span class=\"_ _32\"> </span><span class=\"ls72 ws70\">10,4<span class=\"_ _2\"></span>40<span class=\"_ _2\"></span>8</span></span>GBP<span class=\"_ _88\"> </span>0,8<span class=\"_ _2\"></span>869<span class=\"_ _6f\"> </span>0<span class=\"_ _2\"></span>,<span class=\"_ _6\"></span>8<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>76<span class=\"_ _6f\"> </span><span class=\"ls72 ws70\">0,<span class=\"_ _2\"></span>840<span class=\"_ _2\"></span>3<span class=\"_ _122\"> </span><span class=\"ls57 ws55\">0,<span class=\"_ _2\"></span>859<span class=\"_ _2\"></span>6</span></span>Enti<span class=\"_ _2\"></span>teite<span class=\"_ _2\"></span>n van de gro<span class=\"_ _2\"></span>epDe resu<span class=\"_ _2\"></span>ltaten en de fi<span class=\"_ _2\"></span>nanci<span class=\"_ _2\"></span>\u00eble po<span class=\"_ _2\"></span>sitie van alle e<span class=\"_ _2\"></span>ntiteiten van de groe<span class=\"_ _2\"></span>p (waar<span class=\"_ _2\"></span>van geen e<span class=\"_ _2\"></span>nkele entiteit e<span class=\"_ _2\"></span>en valuta g<span class=\"_ _2\"></span>ebru<span class=\"_ _2\"></span>ik<span class=\"_ _2\"></span>t van een lan<span class=\"_ _2\"></span>d dat on<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>worp<span class=\"_ _2\"></span>en is aan hyp<span class=\"_ _2\"></span>erin\ufb02<span class=\"_ _2\"></span>atie) die een ande<span class=\"_ _2\"></span>re functio<span class=\"_ _2\"></span>nele valu<span class=\"_ _2\"></span>ta geb<span class=\"_ _2\"></span>ruiken dan de valu<span class=\"_ _2\"></span>ta waarin d<span class=\"_ _2\"></span>e jaarrekening is o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>steld, word<span class=\"_ _2\"></span>en als volg<span class=\"_ _2\"></span>t omge<span class=\"_ _2\"></span>rekend naar de valut<span class=\"_ _2\"></span>a waarin de jaa<span class=\"_ _2\"></span>rrekening is op<span class=\"_ _2\"></span>ges<span class=\"_ _2\"></span>teld:\u2022<span class=\"_ _42\"> </span>activa en p<span class=\"_ _2\"></span>assiva voor e<span class=\"_ _2\"></span>lke gepresen<span class=\"_ _2\"></span>teerde bal<span class=\"_ _2\"></span>ans worden o<span class=\"_ _2\"></span>mgere<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>end tege<span class=\"_ _2\"></span>n de slotkoers of koer<span class=\"_ _2\"></span>s van eindeja<span class=\"_ _2\"></span>ar;\u2022<span class=\"_ _42\"> </span>inkomsten en uitg<span class=\"_ _2\"></span>aven voor elke resultatenre<span class=\"_ _2\"></span>kening worden o<span class=\"_ _2\"></span>mgere<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>end tege<span class=\"_ _2\"></span>n de gem<span class=\"_ _2\"></span>idde<span class=\"_ _2\"></span>lde wiss<span class=\"_ _2\"></span>el<span class=\"_ _2\"></span>- koersen (tenzij di<span class=\"_ _2\"></span>t gemi<span class=\"_ _2\"></span>ddel<span class=\"_ _2\"></span>de gee<span class=\"_ _2\"></span>n rede<span class=\"_ _2\"></span>lijke ben<span class=\"_ _2\"></span>ader<span class=\"_ _2\"></span>ing is van het ge<span class=\"_ _2\"></span>cumul<span class=\"_ _2\"></span>eerde ef<span class=\"_ _6\"></span>fect van de op de trans<span class=\"_ _2\"></span>actied<span class=\"_ _2\"></span>ata gel<span class=\"_ _2\"></span>dend<span class=\"_ _2\"></span>e koersen, in we<span class=\"_ _2\"></span>lk geval inkomsten en uitg<span class=\"_ _2\"></span>aven omgere<span class=\"_ _2\"></span>kend worden tege<span class=\"_ _2\"></span>n de koers op de trans<span class=\"_ _2\"></span>actie<span class=\"_ _2\"></span>data)<span class=\"_ _0\"></span>; e<span class=\"_ _2\"></span>n\u2022<span class=\"_ _42\"> </span><span class=\"ls2 ws2\">alle hieru<span class=\"_ _1a\"></span>it voort<span class=\"_ _2\"></span>vloeiende wisselk<span class=\"_ _0\"></span>oersverschillen </span>worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in \u2018Niet-<span class=\"_ _2\"></span>gerealis<span class=\"_ _2\"></span>eerd<span class=\"_ _2\"></span>e resulta<span class=\"_ _2\"></span>ten\u2019<span class=\"_ _24\"></span>.Bij de co<span class=\"_ _2\"></span>nsolid<span class=\"_ _2\"></span>atie worden w<span class=\"_ _2\"></span>isselkoersve<span class=\"_ _2\"></span>rschill<span class=\"_ _2\"></span>en die voor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>v<span class=\"_ _2\"></span>loeie<span class=\"_ _2\"></span>n uit d<span class=\"_ _2\"></span>e omrekening van de ne<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>to-<span class=\"_ _2\"></span>investering<span class=\"_ _2\"></span>en in bui<span class=\"_ _2\"></span>tenlandse a<span class=\"_ _2\"></span>ctivi<span class=\"_ _2\"></span>teiten en van lenin<span class=\"_ _2\"></span>gen en a<span class=\"_ _2\"></span>ndere valuta<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>instrum<span class=\"_ _2\"></span>enten die aan<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>rk<span class=\"_ _2\"></span>t zijn als h<span class=\"_ _2\"></span>edgin<span class=\"_ _2\"></span>g-instrum<span class=\"_ _2\"></span>enten van (ev<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>ntuel<span class=\"_ _2\"></span>e) dergelijke investeringe<span class=\"_ _2\"></span>n, overgeb<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>t n<span class=\"_ _2\"></span>aar niet-g<span class=\"_ _2\"></span>erealis<span class=\"_ _2\"></span>eerde re<span class=\"_ _2\"></span>sultaten. Wanne<span class=\"_ _2\"></span>er een b<span class=\"_ _2\"></span>uitenlan<span class=\"_ _2\"></span>dse acti<span class=\"_ _2\"></span>viteit g<span class=\"_ _2\"></span>ede<span class=\"_ _2\"></span>eltelijk word<span class=\"_ _2\"></span>t afges<span class=\"_ _2\"></span>toten of verkocht, word<span class=\"_ _2\"></span>en de wiss<span class=\"_ _2\"></span>el- koer<span class=\"_ _2\"></span>sverschill<span class=\"_ _2\"></span>en die on<span class=\"_ _2\"></span>der het eig<span class=\"_ _2\"></span>en vermo<span class=\"_ _2\"></span>gen ware<span class=\"_ _2\"></span>n opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en, op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men in de resul<span class=\"_ _2\"></span>tatenrekening als on<span class=\"_ _2\"></span>derde<span class=\"_ _2\"></span>el van de wins<span class=\"_ _2\"></span>t of het verlie<span class=\"_ _2\"></span>s op verkoop.Wisse<span class=\"_ _2\"></span>lkoerswinsten en -<span class=\"_ _2\"></span>verliezen die verb<span class=\"_ _2\"></span>and hou<span class=\"_ _2\"></span>den m<span class=\"_ _2\"></span>et lenin<span class=\"_ _2\"></span>gen en trans<span class=\"_ _2\"></span>actie<span class=\"_ _2\"></span>s tussen en<span class=\"_ _2\"></span>titeiten van de groe<span class=\"_ _2\"></span>p in een an<span class=\"_ _2\"></span>dere valu<span class=\"_ _2\"></span>ta in vergelij<span class=\"_ _2\"></span>king me<span class=\"_ _2\"></span>t de fun<span class=\"_ _2\"></span>ctionel<span class=\"_ _2\"></span>e valuta worden in d<span class=\"_ _2\"></span>e resul<span class=\"_ _2\"></span>tatenrekening op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men in \u2018F<span class=\"_ _2\"></span>inanci<span class=\"_ _2\"></span>\u00eble opb<span class=\"_ _2\"></span>rengsten\u2019 en \u2018<span class=\"_ _2\"></span>Financ<span class=\"_ _2\"></span>i\u00eble kosten\u2019 wannee<span class=\"_ _2\"></span>r deze lening<span class=\"_ _2\"></span>en niet in aan<span class=\"_ _2\"></span>merk<span class=\"_ _2\"></span>ing komen als e<span class=\"_ _2\"></span>en net<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>-i<span class=\"_ _2\"></span>nvestering in ee<span class=\"_ _2\"></span>n buitenlandse activi<span class=\"_ _2\"></span>teit.Wisse<span class=\"_ _2\"></span>lkoerswinsten en -<span class=\"_ _2\"></span>verliezen die voor<span class=\"_ _6\"></span>t<span class=\"_ _2\"></span>vloe<span class=\"_ _2\"></span>ien ui<span class=\"_ _2\"></span>t hed<span class=\"_ _2\"></span>ging<span class=\"_ _2\"></span>-in<span class=\"_ _2\"></span>strume<span class=\"_ _2\"></span>nten met ee<span class=\"_ _2\"></span>n hande<span class=\"_ _2\"></span>lskarak<span class=\"_ _2\"></span>ter worde<span class=\"_ _2\"></span>n opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en in \u2018Ni<span class=\"_ _2\"></span>et<span class=\"_ _0\"></span>-<span class=\"_ _6\"></span>gerealis<span class=\"_ _2\"></span>eerde re<span class=\"_ _2\"></span>sultaten\u2019 v\u00f3\u00f3r ze uitg<span class=\"_ _2\"></span>eoefen<span class=\"_ _2\"></span>d worden. O<span class=\"_ _2\"></span>p datum van ui<span class=\"_ _2\"></span>toefening word<span class=\"_ _2\"></span>en de resul<span class=\"_ _2\"></span>taten in de res<span class=\"_ _2\"></span>ultatenrekening o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in \u2018Fina<span class=\"_ _2\"></span>nci\u00ebl<span class=\"_ _2\"></span>e opb<span class=\"_ _2\"></span>rengsten\u2019 en \u2018F<span class=\"_ _2\"></span>inanc<span class=\"_ _2\"></span>i\u00eble kosten\u2019<span class=\"_ _24\"></span>. Goo<span class=\"_ _2\"></span>dwill en a<span class=\"_ _2\"></span>anpass<span class=\"_ _2\"></span>ingen van d<span class=\"_ _2\"></span>e re\u00eble waard<span class=\"_ _2\"></span>e na overnam<span class=\"_ _2\"></span>e van een bu<span class=\"_ _2\"></span>itenlan<span class=\"_ _2\"></span>dse enti<span class=\"_ _2\"></span>teit worden b<span class=\"_ _2\"></span>ehan<span class=\"_ _2\"></span>deld a<span class=\"_ _2\"></span>ls activa en p<span class=\"_ _2\"></span>assiva van de bu<span class=\"_ _2\"></span>itenland<span class=\"_ _2\"></span>se entitei<span class=\"_ _2\"></span>t en worde<span class=\"_ _2\"></span>n omge<span class=\"_ _2\"></span>rekend tegen de s<span class=\"_ _2\"></span>lotkoers.T<span class=\"_ _24\"></span>oelichting 1.8. Afgeleide fin<span class=\"_ _1a\"></span>anci\u00eble instrument<span class=\"_ _1a\"></span>enAfgeleide fi<span class=\"_ _2\"></span>nanci<span class=\"_ _2\"></span>\u00eble instr<span class=\"_ _2\"></span>umenten word<span class=\"_ _2\"></span>en aanvankelijk tegen re\u00eb<span class=\"_ _2\"></span>le waarde o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n op de datum wa<span class=\"_ _2\"></span>arop een deri<span class=\"_ _2\"></span>vatencontrac<span class=\"_ _2\"></span>t is gesl<span class=\"_ _2\"></span>oten en worden da<span class=\"_ _2\"></span>arna op<span class=\"_ _2\"></span>nieuw tegen re\u00eb<span class=\"_ _2\"></span>le waarde h<span class=\"_ _2\"></span>errekend. D<span class=\"_ _2\"></span>e groep ne<span class=\"_ _2\"></span>emt all<span class=\"_ _2\"></span>e winsten of verliezen die voor<span class=\"_ _6\"></span>t<span class=\"_ _2\"></span>vloe<span class=\"_ _2\"></span>ien ui<span class=\"_ _2\"></span>t wijziging<span class=\"_ _2\"></span>en in re\u00ebl<span class=\"_ _2\"></span>e waarde van deri<span class=\"_ _2\"></span>vaten op in de resul<span class=\"_ _2\"></span>tatenrekening in \u2018Overi<span class=\"_ _2\"></span>ge opb<span class=\"_ _2\"></span>rengsten\u2019 of \u2018Overi<span class=\"_ _2\"></span>ge kosten\u2019<span class=\"_ _24\"></span>, voor zover deze betrek<span class=\"_ _2\"></span>king heb<span class=\"_ _2\"></span>ben op b<span class=\"_ _2\"></span>edr<span class=\"_ _2\"></span>ijfs<span class=\"_ _2\"></span>activi<span class=\"_ _2\"></span>teiten en in \u2018F<span class=\"_ _2\"></span>inanci<span class=\"_ _2\"></span>\u00eble op<span class=\"_ _2\"></span>brengs<span class=\"_ _2\"></span>ten\u2019 of \u2018Fina<span class=\"_ _2\"></span>nci\u00ebl<span class=\"_ _2\"></span>e kosten\u2019 v<span class=\"_ _1a\"></span>oor zover zij be<span class=\"_ _2\"></span>trekkin<span class=\"_ _2\"></span>g hebb<span class=\"_ _2\"></span>en op d<span class=\"_ _2\"></span>e financ<span class=\"_ _2\"></span>iering<span class=\"_ _2\"></span>sactiv<span class=\"_ _2\"></span>iteiten van de gro<span class=\"_ _2\"></span>ep.Afgeleide fi<span class=\"_ _2\"></span>nanci<span class=\"_ _2\"></span>\u00eble instr<span class=\"_ _2\"></span>umenten die g<span class=\"_ _2\"></span>ebru<span class=\"_ _2\"></span>ik<span class=\"_ _2\"></span>t worden om de bl<span class=\"_ _2\"></span>ootstellin<span class=\"_ _2\"></span>g aan variabil<span class=\"_ _2\"></span>iteit van toekomstig<span class=\"_ _2\"></span>e kasstrom<span class=\"_ _2\"></span>en af te dekken, worde<span class=\"_ _2\"></span>n aange<span class=\"_ _2\"></span>merk<span class=\"_ _2\"></span>t a<span class=\"_ _2\"></span>ls afdek<span class=\"_ _2\"></span>kinge<span class=\"_ _2\"></span>n op basis van kas<span class=\"_ _2\"></span>stroom<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>hed<span class=\"_ _2\"></span>ging. He<span class=\"_ _2\"></span>t ef<span class=\"_ _2\"></span>fecti<span class=\"_ _2\"></span>eve deel van de wijzi<span class=\"_ _2\"></span>gingen i<span class=\"_ _2\"></span>n re\u00eble waard<span class=\"_ _2\"></span>e vanaf de aanwijzin<span class=\"_ _2\"></span>gsdatum van de kas<span class=\"_ _2\"></span>stroom<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>hed<span class=\"_ _2\"></span>ge word<span class=\"_ _2\"></span>t opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en in de kass<span class=\"_ _2\"></span>troom<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>hedg<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>-re<span class=\"_ _2\"></span>ser<span class=\"_ _2\"></span>ve, on<span class=\"_ _2\"></span>derde<span class=\"_ _2\"></span>el van \u2018Niet-<span class=\"_ _2\"></span>gerealis<span class=\"_ _2\"></span>eerd<span class=\"_ _2\"></span>e resulta<span class=\"_ _2\"></span>ten\u2019<span class=\"_ _24\"></span>. Bed<span class=\"_ _2\"></span>ragen o<span class=\"_ _2\"></span>pgen<span class=\"_ _2\"></span>omen i<span class=\"_ _2\"></span>n de kasstroo<span class=\"_ _2\"></span>m-<span class=\"_ _2\"></span>he<span class=\"_ _2\"></span>dge<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>rese<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ve zullen in de re<span class=\"_ _2\"></span>sultatenrekenin<span class=\"_ _2\"></span>g worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in dezelfde p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de of pe<span class=\"_ _2\"></span>riod<span class=\"_ _2\"></span>es tijdens we<span class=\"_ _2\"></span>lke de verwa<span class=\"_ _2\"></span>chte transactie di<span class=\"_ _2\"></span>e wordt afg<span class=\"_ _2\"></span>edek<span class=\"_ _6\"></span>t, een imp<span class=\"_ _2\"></span>act he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t o<span class=\"_ _2\"></span>p de resul<span class=\"_ _2\"></span>tatenrekening. In geval van afdek<span class=\"_ _2\"></span>king van ee<span class=\"_ _2\"></span>n ver<span class=\"_ _2\"></span>wachte verkooptrans<span class=\"_ _2\"></span>actie, valt dit sa<span class=\"_ _2\"></span>men me<span class=\"_ _2\"></span>t de datum waaro<span class=\"_ _2\"></span>p de opb<span class=\"_ _2\"></span>rengst e<span class=\"_ _2\"></span>n de hand<span class=\"_ _2\"></span>elsvorder<span class=\"_ _2\"></span>ing wordt ve<span class=\"_ _2\"></span>rant<span class=\"_ _2\"></span>woord.Wanneer de o<span class=\"_ _2\"></span>nder<span class=\"_ _2\"></span>ligge<span class=\"_ _2\"></span>nde afge<span class=\"_ _2\"></span>dek<span class=\"_ _2\"></span>te transa<span class=\"_ _2\"></span>ctie niet la<span class=\"_ _2\"></span>nger bea<span class=\"_ _2\"></span>ntwo<span class=\"_ _2\"></span>ordt a<span class=\"_ _2\"></span>an de cri<span class=\"_ _2\"></span>teria voor h<span class=\"_ _2\"></span>edge<span class=\"_ _6\"></span>-ac<span class=\"_ _2\"></span>coun<span class=\"_ _2\"></span>ting, zal de cumul<span class=\"_ _2\"></span>atieve winst of het c<span class=\"_ _2\"></span>umulatieve verlie<span class=\"_ _2\"></span>s op het afdek<span class=\"_ _2\"></span>kingsin<span class=\"_ _2\"></span>strume<span class=\"_ _2\"></span>nt die in \u2018Overi<span class=\"_ _2\"></span>ge niet-g<span class=\"_ _2\"></span>erealis<span class=\"_ _2\"></span>eerde resul<span class=\"_ _2\"></span>taten\u2019 werd opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en vanaf de p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de toen de afdek<span class=\"_ _2\"></span>king ef<span class=\"_ _6\"></span>fectief was, overg<span class=\"_ _2\"></span>ebo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>t worde<span class=\"_ _2\"></span>n van het eig<span class=\"_ _2\"></span>en vermo<span class=\"_ _2\"></span>gen n<span class=\"_ _2\"></span>aar de wins<span class=\"_ _2\"></span>t of het verli<span class=\"_ _2\"></span>es als ee<span class=\"_ _2\"></span>n herclassificatie<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>aanpassing. Wanneer niet l<span class=\"_ _2\"></span>ange<span class=\"_ _2\"></span>r ver<span class=\"_ _2\"></span>wacht word<span class=\"_ _2\"></span>t dat de o<span class=\"_ _2\"></span>nderl<span class=\"_ _2\"></span>igge<span class=\"_ _2\"></span>nde afdek<span class=\"_ _2\"></span>kings<span class=\"_ _2\"></span>transactie z<span class=\"_ _2\"></span>al pla<span class=\"_ _2\"></span>atsvinde<span class=\"_ _2\"></span>n, zullen de c<span class=\"_ _2\"></span>umulatieve winsten of verli<span class=\"_ _2\"></span>ezen op het afdek<span class=\"_ _2\"></span>king<span class=\"_ _2\"></span>sinstrum<span class=\"_ _2\"></span>ent die in \u2018Overig<span class=\"_ _2\"></span>e niet-ge<span class=\"_ _2\"></span>realise<span class=\"_ _2\"></span>erde resul<span class=\"_ _2\"></span>taten\u2019 werden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n vanaf de p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de toen de afd<span class=\"_ _2\"></span>ekkin<span class=\"_ _2\"></span>g ef<span class=\"_ _2\"></span>fecti<span class=\"_ _2\"></span>ef was, overgeb<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>t wo<span class=\"_ _2\"></span>rden van het e<span class=\"_ _2\"></span>igen ver<span class=\"_ _2\"></span>moge<span class=\"_ _2\"></span>n naar de w<span class=\"_ _2\"></span>inst of het verli<span class=\"_ _2\"></span>es als ee<span class=\"_ _2\"></span>n herclas<span class=\"_ _2\"></span>sific<span class=\"_ _2\"></span>atie<span class=\"_ _2\"></span>-a<span class=\"_ _2\"></span>anpass<span class=\"_ _2\"></span>ing. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-38-3": {
   "value": "Enti<span class=\"_ _2\"></span>teite<span class=\"_ _2\"></span>n van de gro<span class=\"_ _2\"></span>epDe resu<span class=\"_ _2\"></span>ltaten en de fi<span class=\"_ _2\"></span>nanci<span class=\"_ _2\"></span>\u00eble po<span class=\"_ _2\"></span>sitie van alle e<span class=\"_ _2\"></span>ntiteiten van de groe<span class=\"_ _2\"></span>p (waar<span class=\"_ _2\"></span>van geen e<span class=\"_ _2\"></span>nkele entiteit e<span class=\"_ _2\"></span>en valuta g<span class=\"_ _2\"></span>ebru<span class=\"_ _2\"></span>ik<span class=\"_ _2\"></span>t van een lan<span class=\"_ _2\"></span>d dat on<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>worp<span class=\"_ _2\"></span>en is aan hyp<span class=\"_ _2\"></span>erin\ufb02<span class=\"_ _2\"></span>atie) die een ande<span class=\"_ _2\"></span>re functio<span class=\"_ _2\"></span>nele valu<span class=\"_ _2\"></span>ta geb<span class=\"_ _2\"></span>ruiken dan de valu<span class=\"_ _2\"></span>ta waarin d<span class=\"_ _2\"></span>e jaarrekening is o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>steld, word<span class=\"_ _2\"></span>en als volg<span class=\"_ _2\"></span>t omge<span class=\"_ _2\"></span>rekend naar de valut<span class=\"_ _2\"></span>a waarin de jaa<span class=\"_ _2\"></span>rrekening is op<span class=\"_ _2\"></span>ges<span class=\"_ _2\"></span>teld:\u2022<span class=\"_ _42\"> </span>activa en p<span class=\"_ _2\"></span>assiva voor e<span class=\"_ _2\"></span>lke gepresen<span class=\"_ _2\"></span>teerde bal<span class=\"_ _2\"></span>ans worden o<span class=\"_ _2\"></span>mgere<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>end tege<span class=\"_ _2\"></span>n de slotkoers of koer<span class=\"_ _2\"></span>s van eindeja<span class=\"_ _2\"></span>ar;\u2022<span class=\"_ _42\"> </span>inkomsten en uitg<span class=\"_ _2\"></span>aven voor elke resultatenre<span class=\"_ _2\"></span>kening worden o<span class=\"_ _2\"></span>mgere<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>end tege<span class=\"_ _2\"></span>n de gem<span class=\"_ _2\"></span>idde<span class=\"_ _2\"></span>lde wiss<span class=\"_ _2\"></span>el<span class=\"_ _2\"></span>- koersen (tenzij di<span class=\"_ _2\"></span>t gemi<span class=\"_ _2\"></span>ddel<span class=\"_ _2\"></span>de gee<span class=\"_ _2\"></span>n rede<span class=\"_ _2\"></span>lijke ben<span class=\"_ _2\"></span>ader<span class=\"_ _2\"></span>ing is van het ge<span class=\"_ _2\"></span>cumul<span class=\"_ _2\"></span>eerde ef<span class=\"_ _6\"></span>fect van de op de trans<span class=\"_ _2\"></span>actied<span class=\"_ _2\"></span>ata gel<span class=\"_ _2\"></span>dend<span class=\"_ _2\"></span>e koersen, in we<span class=\"_ _2\"></span>lk geval inkomsten en uitg<span class=\"_ _2\"></span>aven omgere<span class=\"_ _2\"></span>kend worden tege<span class=\"_ _2\"></span>n de koers op de trans<span class=\"_ _2\"></span>actie<span class=\"_ _2\"></span>data)<span class=\"_ _0\"></span>; e<span class=\"_ _2\"></span>n\u2022<span class=\"_ _42\"> </span><span class=\"ls2 ws2\">alle hieru<span class=\"_ _1a\"></span>it voort<span class=\"_ _2\"></span>vloeiende wisselk<span class=\"_ _0\"></span>oersverschillen </span>worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in \u2018Niet-<span class=\"_ _2\"></span>gerealis<span class=\"_ _2\"></span>eerd<span class=\"_ _2\"></span>e resulta<span class=\"_ _2\"></span>ten\u2019<span class=\"_ _24\"></span>.Bij de co<span class=\"_ _2\"></span>nsolid<span class=\"_ _2\"></span>atie worden w<span class=\"_ _2\"></span>isselkoersve<span class=\"_ _2\"></span>rschill<span class=\"_ _2\"></span>en die voor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>v<span class=\"_ _2\"></span>loeie<span class=\"_ _2\"></span>n uit d<span class=\"_ _2\"></span>e omrekening van de ne<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>to-<span class=\"_ _2\"></span>investering<span class=\"_ _2\"></span>en in bui<span class=\"_ _2\"></span>tenlandse a<span class=\"_ _2\"></span>ctivi<span class=\"_ _2\"></span>teiten en van lenin<span class=\"_ _2\"></span>gen en a<span class=\"_ _2\"></span>ndere valuta<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>instrum<span class=\"_ _2\"></span>enten die aan<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>rk<span class=\"_ _2\"></span>t zijn als h<span class=\"_ _2\"></span>edgin<span class=\"_ _2\"></span>g-instrum<span class=\"_ _2\"></span>enten van (ev<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>ntuel<span class=\"_ _2\"></span>e) dergelijke investeringe<span class=\"_ _2\"></span>n, overgeb<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>t n<span class=\"_ _2\"></span>aar niet-g<span class=\"_ _2\"></span>erealis<span class=\"_ _2\"></span>eerde re<span class=\"_ _2\"></span>sultaten. Wanne<span class=\"_ _2\"></span>er een b<span class=\"_ _2\"></span>uitenlan<span class=\"_ _2\"></span>dse acti<span class=\"_ _2\"></span>viteit g<span class=\"_ _2\"></span>ede<span class=\"_ _2\"></span>eltelijk word<span class=\"_ _2\"></span>t afges<span class=\"_ _2\"></span>toten of verkocht, word<span class=\"_ _2\"></span>en de wiss<span class=\"_ _2\"></span>el- koer<span class=\"_ _2\"></span>sverschill<span class=\"_ _2\"></span>en die on<span class=\"_ _2\"></span>der het eig<span class=\"_ _2\"></span>en vermo<span class=\"_ _2\"></span>gen ware<span class=\"_ _2\"></span>n opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en, op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men in de resul<span class=\"_ _2\"></span>tatenrekening als on<span class=\"_ _2\"></span>derde<span class=\"_ _2\"></span>el van de wins<span class=\"_ _2\"></span>t of het verlie<span class=\"_ _2\"></span>s op verkoop.Wisse<span class=\"_ _2\"></span>lkoerswinsten en -<span class=\"_ _2\"></span>verliezen die verb<span class=\"_ _2\"></span>and hou<span class=\"_ _2\"></span>den m<span class=\"_ _2\"></span>et lenin<span class=\"_ _2\"></span>gen en trans<span class=\"_ _2\"></span>actie<span class=\"_ _2\"></span>s tussen en<span class=\"_ _2\"></span>titeiten van de groe<span class=\"_ _2\"></span>p in een an<span class=\"_ _2\"></span>dere valu<span class=\"_ _2\"></span>ta in vergelij<span class=\"_ _2\"></span>king me<span class=\"_ _2\"></span>t de fun<span class=\"_ _2\"></span>ctionel<span class=\"_ _2\"></span>e valuta worden in d<span class=\"_ _2\"></span>e resul<span class=\"_ _2\"></span>tatenrekening op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men in \u2018F<span class=\"_ _2\"></span>inanci<span class=\"_ _2\"></span>\u00eble opb<span class=\"_ _2\"></span>rengsten\u2019 en \u2018<span class=\"_ _2\"></span>Financ<span class=\"_ _2\"></span>i\u00eble kosten\u2019 wannee<span class=\"_ _2\"></span>r deze lening<span class=\"_ _2\"></span>en niet in aan<span class=\"_ _2\"></span>merk<span class=\"_ _2\"></span>ing komen als e<span class=\"_ _2\"></span>en net<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>-i<span class=\"_ _2\"></span>nvestering in ee<span class=\"_ _2\"></span>n buitenlandse activi<span class=\"_ _2\"></span>teit.Wisse<span class=\"_ _2\"></span>lkoerswinsten en -<span class=\"_ _2\"></span>verliezen die voor<span class=\"_ _6\"></span>t<span class=\"_ _2\"></span>vloe<span class=\"_ _2\"></span>ien ui<span class=\"_ _2\"></span>t hed<span class=\"_ _2\"></span>ging<span class=\"_ _2\"></span>-in<span class=\"_ _2\"></span>strume<span class=\"_ _2\"></span>nten met ee<span class=\"_ _2\"></span>n hande<span class=\"_ _2\"></span>lskarak<span class=\"_ _2\"></span>ter worde<span class=\"_ _2\"></span>n opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en in \u2018Ni<span class=\"_ _2\"></span>et<span class=\"_ _0\"></span>-<span class=\"_ _6\"></span>gerealis<span class=\"_ _2\"></span>eerde re<span class=\"_ _2\"></span>sultaten\u2019 v\u00f3\u00f3r ze uitg<span class=\"_ _2\"></span>eoefen<span class=\"_ _2\"></span>d worden. O<span class=\"_ _2\"></span>p datum van ui<span class=\"_ _2\"></span>toefening word<span class=\"_ _2\"></span>en de resul<span class=\"_ _2\"></span>taten in de res<span class=\"_ _2\"></span>ultatenrekening o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in \u2018Fina<span class=\"_ _2\"></span>nci\u00ebl<span class=\"_ _2\"></span>e opb<span class=\"_ _2\"></span>rengsten\u2019 en \u2018F<span class=\"_ _2\"></span>inanc<span class=\"_ _2\"></span>i\u00eble kosten\u2019<span class=\"_ _24\"></span>. Goo<span class=\"_ _2\"></span>dwill en a<span class=\"_ _2\"></span>anpass<span class=\"_ _2\"></span>ingen van d<span class=\"_ _2\"></span>e re\u00eble waard<span class=\"_ _2\"></span>e na overnam<span class=\"_ _2\"></span>e van een bu<span class=\"_ _2\"></span>itenlan<span class=\"_ _2\"></span>dse enti<span class=\"_ _2\"></span>teit worden b<span class=\"_ _2\"></span>ehan<span class=\"_ _2\"></span>deld a<span class=\"_ _2\"></span>ls activa en p<span class=\"_ _2\"></span>assiva van de bu<span class=\"_ _2\"></span>itenland<span class=\"_ _2\"></span>se entitei<span class=\"_ _2\"></span>t en worde<span class=\"_ _2\"></span>n omge<span class=\"_ _2\"></span>rekend tegen de s<span class=\"_ _2\"></span>lotkoers.T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>5. Go<span class=\"_ _2\"></span>odwi<span class=\"_ _2\"></span>llDe go<span class=\"_ _2\"></span>odwil<span class=\"_ _2\"></span>l wordt toeg<span class=\"_ _2\"></span>erekend aan kas<span class=\"_ _2\"></span>stroom<span class=\"_ _2\"></span>-gene<span class=\"_ _2\"></span>rerend<span class=\"_ _2\"></span>e eenh<span class=\"_ _2\"></span>eden of gro<span class=\"_ _2\"></span>epe<span class=\"_ _2\"></span>n van kasstroo<span class=\"_ _2\"></span>m-gene<span class=\"_ _2\"></span>rerend<span class=\"_ _2\"></span>e eenh<span class=\"_ _2\"></span>eden wa<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>van ver<span class=\"_ _2\"></span>wacht wo<span class=\"_ _2\"></span>rdt dat zij voorde<span class=\"_ _2\"></span>el zullen h<span class=\"_ _2\"></span>alen ui<span class=\"_ _2\"></span>t de be<span class=\"_ _2\"></span>drij<span class=\"_ _2\"></span>fscom<span class=\"_ _2\"></span>binatie waar<span class=\"_ _2\"></span>uit de go<span class=\"_ _2\"></span>odwill o<span class=\"_ _2\"></span>ntstond. Go<span class=\"_ _2\"></span>odwi<span class=\"_ _2\"></span>ll wordt jaa<span class=\"_ _2\"></span>rlijks getest o<span class=\"_ _2\"></span>p waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g en tegen kostp<span class=\"_ _2\"></span>rijs gewaard<span class=\"_ _2\"></span>eerd in de onde<span class=\"_ _2\"></span>rligg<span class=\"_ _2\"></span>ende valu<span class=\"_ _2\"></span>ta vermin<span class=\"_ _2\"></span>derd m<span class=\"_ _2\"></span>et de gec<span class=\"_ _2\"></span>umule<span class=\"_ _2\"></span>erde bijzonde<span class=\"_ _2\"></span>re waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen. Bijzond<span class=\"_ _2\"></span>ere waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen o<span class=\"_ _2\"></span>p goo<span class=\"_ _2\"></span>dwill worde<span class=\"_ _2\"></span>n niet me<span class=\"_ _2\"></span>er terugg<span class=\"_ _2\"></span>edraaid<span class=\"_ _2\"></span>. Winsten en ver<span class=\"_ _2\"></span>liezen op de verkoop van ee<span class=\"_ _2\"></span>n kasstroo<span class=\"_ _2\"></span>m-<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>enere<span class=\"_ _2\"></span>rende e<span class=\"_ _2\"></span>enhe<span class=\"_ _2\"></span>id omvat<span class=\"_ _2\"></span>ten de bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde van de goo<span class=\"_ _2\"></span>dwill m<span class=\"_ _2\"></span>et betrek<span class=\"_ _2\"></span>king tot de verkochte kass<span class=\"_ _2\"></span>troom<span class=\"_ _2\"></span>-genererende eenheid<span class=\"_ _0\"></span>.  T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 5. Goodwil<span class=\"_ _0\"></span>lDe go<span class=\"_ _2\"></span>odwil<span class=\"_ _2\"></span>l omvat onder an<span class=\"_ _2\"></span>dere de wa<span class=\"_ _2\"></span>arde van langl<span class=\"_ _2\"></span>ope<span class=\"_ _2\"></span>nde klantenre<span class=\"_ _2\"></span>laties, d<span class=\"_ _2\"></span>e mark<span class=\"_ _2\"></span>tp<span class=\"_ _2\"></span>ositie van de g<span class=\"_ _2\"></span>roep, mer<span class=\"_ _2\"></span>k en repu<span class=\"_ _2\"></span>tatie, also<span class=\"_ _2\"></span>ok de waarde van h<span class=\"_ _2\"></span>et per<span class=\"_ _2\"></span>sone<span class=\"_ _2\"></span>elsb<span class=\"_ _2\"></span>esta<span class=\"_ _2\"></span>nd van de groe<span class=\"_ _2\"></span>p.De imp<span class=\"_ _2\"></span>airmen<span class=\"_ _2\"></span>t test op go<span class=\"_ _2\"></span>odwill wo<span class=\"_ _2\"></span>rdt ui<span class=\"_ _2\"></span>tgevoerd op het nive<span class=\"_ _2\"></span>au van de kasstroo<span class=\"_ _2\"></span>m-<span class=\"_ _6\"></span>gene<span class=\"_ _2\"></span>rerende e<span class=\"_ _2\"></span>enhe<span class=\"_ _2\"></span>id of een gro<span class=\"_ _2\"></span>ep van kasstroo<span class=\"_ _2\"></span>m-<span class=\"_ _6\"></span>gene<span class=\"_ _2\"></span>rerende e<span class=\"_ _2\"></span>enhe<span class=\"_ _2\"></span>den, da<span class=\"_ _2\"></span>t het laa<span class=\"_ _2\"></span>gste niveau is waa<span class=\"_ _2\"></span>rop goo<span class=\"_ _2\"></span>dwill word<span class=\"_ _2\"></span>t opg<span class=\"_ _2\"></span>evolgd voor intern<span class=\"_ _2\"></span>e manag<span class=\"_ _2\"></span>emen<span class=\"_ _2\"></span>tdoelei<span class=\"_ _2\"></span>nden. O<span class=\"_ _2\"></span>nze kasstroom<span class=\"_ _2\"></span>-gene<span class=\"_ _2\"></span>rerend<span class=\"_ _2\"></span>e eenh<span class=\"_ _2\"></span>eden zij<span class=\"_ _2\"></span>n in lijn met onze se<span class=\"_ _2\"></span>gmen<span class=\"_ _2\"></span>ten. Na de des<span class=\"_ _2\"></span>investering zijn e<span class=\"_ _2\"></span>r 2 geo<span class=\"_ _2\"></span>grafische s<span class=\"_ _2\"></span>egme<span class=\"_ _2\"></span>nten, Europa en de VS. In de VS is er \u00e9\u00e9n kass<span class=\"_ _2\"></span>troomg<span class=\"_ _2\"></span>enerere<span class=\"_ _2\"></span>nde e<span class=\"_ _2\"></span>enhei<span class=\"_ _2\"></span>d. Ook in Europa m<span class=\"_ _2\"></span>oeten alle a<span class=\"_ _2\"></span>ctiva worden g<span class=\"_ _2\"></span>egroe<span class=\"_ _2\"></span>pee<span class=\"_ _2\"></span>rd om de kl<span class=\"_ _2\"></span>einste groep a<span class=\"_ _2\"></span>ctiva te identifi<span class=\"_ _2\"></span>ceren di<span class=\"_ _2\"></span>e een ins<span class=\"_ _2\"></span>troom van kasmidd<span class=\"_ _2\"></span>elen g<span class=\"_ _2\"></span>enere<span class=\"_ _2\"></span>ren welke onafhankelijk is van de instroo<span class=\"_ _2\"></span>m van kasmidd<span class=\"_ _2\"></span>elen van an<span class=\"_ _2\"></span>dere acti<span class=\"_ _2\"></span>va, aangezien de t<span class=\"_ _2\"></span>wee pro<span class=\"_ _2\"></span>ductiefab<span class=\"_ _2\"></span>rieken op<span class=\"_ _2\"></span>eratione<span class=\"_ _2\"></span>el volle<span class=\"_ _2\"></span>dig met elkaar verb<span class=\"_ _2\"></span>ond<span class=\"_ _2\"></span>en zijn om tege<span class=\"_ _2\"></span>ls en kame<span class=\"_ _2\"></span>rbree<span class=\"_ _2\"></span>d tapij<span class=\"_ _2\"></span>t te produc<span class=\"_ _2\"></span>eren voor zowel pa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ticulie<span class=\"_ _2\"></span>re als comm<span class=\"_ _2\"></span>erci\u00ebl<span class=\"_ _2\"></span>e be<span class=\"_ _2\"></span>drijven. Be<span class=\"_ _2\"></span>slissin<span class=\"_ _2\"></span>gen over de toewi<span class=\"_ _2\"></span>jzing van midd<span class=\"_ _2\"></span>elen en kapi<span class=\"_ _2\"></span>taalui<span class=\"_ _2\"></span>tgaven aan be<span class=\"_ _2\"></span>ide Europes<span class=\"_ _2\"></span>e central<span class=\"_ _2\"></span>es worde<span class=\"_ _2\"></span>n geno<span class=\"_ _2\"></span>men voo<span class=\"_ _2\"></span>r het be<span class=\"_ _2\"></span>drij<span class=\"_ _2\"></span>f als geh<span class=\"_ _2\"></span>eel. He<span class=\"_ _2\"></span>t Eur<span class=\"_ _1a\"></span>ope<span class=\"_ _2\"></span>se mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>ntniveau is voll<span class=\"_ _2\"></span>edig ge<span class=\"_ _2\"></span>cen<span class=\"_ _2\"></span>traliseerd e<span class=\"_ _2\"></span>n omvat de volg<span class=\"_ _2\"></span>ende h<span class=\"_ _2\"></span>oofdf<span class=\"_ _2\"></span>uncties: pro<span class=\"_ _2\"></span>ductie, inkoop, HR<span class=\"_ _2\"></span>, produ<span class=\"_ _2\"></span>ctontw<span class=\"_ _2\"></span>ikkeling, toelever<span class=\"_ _2\"></span>ingsketen en financ<span class=\"_ _2\"></span>i\u00ebn. Er is \u00e9\u00e9n sl<span class=\"_ _2\"></span>eutelma<span class=\"_ _2\"></span>nager ve<span class=\"_ _2\"></span>rant<span class=\"_ _2\"></span>woorde<span class=\"_ _2\"></span>lijk voor b<span class=\"_ _2\"></span>eide fab<span class=\"_ _2\"></span>rieken in Europa en het is on<span class=\"_ _2\"></span>mog<span class=\"_ _2\"></span>elijk om ac<span class=\"_ _2\"></span>tiva te splitse<span class=\"_ _2\"></span>n om ze afzon<span class=\"_ _2\"></span>derlij<span class=\"_ _2\"></span>k toe t<span class=\"_ _0\"></span>e wi<span class=\"_ _2\"></span>jzen aan de reside<span class=\"_ _2\"></span>nti\u00eble en c<span class=\"_ _2\"></span>ommerc<span class=\"_ _2\"></span>i\u00eble activ<span class=\"_ _2\"></span>iteiten omd<span class=\"_ _2\"></span>at ze volledi<span class=\"_ _2\"></span>g zijn opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>enT<span class=\"_ _24\"></span>e<span class=\"_ _2\"></span>n beh<span class=\"_ _2\"></span>oeve van de impair<span class=\"_ _2\"></span>ment tes<span class=\"_ _2\"></span>ting, word<span class=\"_ _2\"></span>t goo<span class=\"_ _2\"></span>dwill ver<span class=\"_ _2\"></span>wor<span class=\"_ _2\"></span>ven in e<span class=\"_ _2\"></span>en be<span class=\"_ _2\"></span>drijf<span class=\"_ _2\"></span>scom<span class=\"_ _2\"></span>binatie toeg<span class=\"_ _2\"></span>ewezen aan de kasstroo<span class=\"_ _2\"></span>m-<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>enere<span class=\"_ _2\"></span>rende e<span class=\"_ _2\"></span>enhe<span class=\"_ _2\"></span>den waar<span class=\"_ _6\"></span>van verwa<span class=\"_ _2\"></span>cht word<span class=\"_ _2\"></span>t dat ze het me<span class=\"_ _2\"></span>est vo<span class=\"_ _2\"></span>ordee<span class=\"_ _2\"></span>l halen ui<span class=\"_ _2\"></span>t de b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>fsco<span class=\"_ _2\"></span>mbinatie. Bijgevolg b<span class=\"_ _2\"></span>edra<span class=\"_ _2\"></span>agt d<span class=\"_ _2\"></span>e goo<span class=\"_ _2\"></span>dwill die voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>vlo<span class=\"_ _2\"></span>eit ui<span class=\"_ _2\"></span>t de overname van Ba<span class=\"_ _2\"></span>lta Fin<span class=\"_ _2\"></span>ance en n<span class=\"_ _2\"></span>a de afsc<span class=\"_ _2\"></span>hrijvi<span class=\"_ _2\"></span>ng van de goo<span class=\"_ _2\"></span>dwill op o<span class=\"_ _2\"></span>nze verk<span class=\"_ _1a\"></span>ochte Rugs<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteit (\u20ac 9<span class=\"_ _0\"></span>4,3 miljo<span class=\"_ _2\"></span>en) \u20ac 105,7 miljo<span class=\"_ _2\"></span>en en werd ze toeg<span class=\"_ _2\"></span>ewezen aan Eur<span class=\"_ _1a\"></span>opa (\u20ac 30,4 miljo<span class=\"_ _2\"></span>en)<span class=\"_ _0\"></span>, ter<span class=\"_ _2\"></span>wijl d<span class=\"_ _2\"></span>e goo<span class=\"_ _2\"></span>dwill die voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>vlo<span class=\"_ _2\"></span>eit ui<span class=\"_ _2\"></span>t de overnam<span class=\"_ _2\"></span>e van Bentley werd toe<span class=\"_ _2\"></span>gerekend aa<span class=\"_ _2\"></span>n de VS (\u20ac 7<span class=\"_ _0\"></span>5,3 mil<span class=\"_ _2\"></span>joen). De activi<span class=\"_ _2\"></span>teiten in Rugs zijn on<span class=\"_ _2\"></span>derde<span class=\"_ _2\"></span>el van de stopg<span class=\"_ _2\"></span>ezette be<span class=\"_ _2\"></span>drijf<span class=\"_ _2\"></span>sactiv<span class=\"_ _2\"></span>iteiten en we<span class=\"_ _2\"></span>rden apa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t getest in overeens<span class=\"_ _2\"></span>temming met I<span class=\"_ _2\"></span>FRS 5 in 2021. Zie T<span class=\"_ _24\"></span>o<span class=\"_ _2\"></span>elichtin<span class=\"_ _2\"></span>g 39 in het jaa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>versla<span class=\"_ _2\"></span>g van 2021 voor mee<span class=\"_ _2\"></span>r informatie. De impair<span class=\"_ _2\"></span>ment testing werd ui<span class=\"_ _2\"></span>tgevoerd op 31 decemb<span class=\"_ _2\"></span>er 2022. Geb<span class=\"_ _2\"></span>asee<span class=\"_ _2\"></span>rd op de verge<span class=\"_ _2\"></span>lijkin<span class=\"_ _2\"></span>g van de \u2018<span class=\"_ _0\"></span>g<span class=\"_ _2\"></span>ebr<span class=\"_ _2\"></span>uikswaarde\u2019 (afgeleid m.b.<span class=\"_ _0\"></span>v. de \u2018<span class=\"_ _0\"></span>disc<span class=\"_ _2\"></span>ounted cas<span class=\"_ _2\"></span>h \ufb02ow\u2019-<span class=\"_ _2\"></span>analyse) en de bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde (b<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>e van het aan<span class=\"_ _2\"></span>gewend<span class=\"_ _2\"></span>e kapita<span class=\"_ _2\"></span>al) per kas<span class=\"_ _2\"></span>stroom<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>enerere<span class=\"_ _2\"></span>nde ee<span class=\"_ _2\"></span>nheid o<span class=\"_ _2\"></span>p 31 dec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 2022, heef<span class=\"_ _6\"></span>t de groep ku<span class=\"_ _2\"></span>nnen aa<span class=\"_ _2\"></span>ntonen dat he<span class=\"_ _2\"></span>t invorderba<span class=\"_ _2\"></span>ar be<span class=\"_ _2\"></span>drag me<span class=\"_ _2\"></span>er be<span class=\"_ _2\"></span>draag<span class=\"_ _2\"></span>t dan de b<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>e en zodo<span class=\"_ _2\"></span>ende is d<span class=\"_ _2\"></span>e goo<span class=\"_ _2\"></span>dwill niet afg<span class=\"_ _2\"></span>ewaarde<span class=\"_ _2\"></span>erd voor de voor<span class=\"_ _6\"></span>tgezet<span class=\"_ _2\"></span>te bedrij<span class=\"_ _2\"></span>fsac<span class=\"_ _2\"></span>tivitei<span class=\"_ _2\"></span>ten. De be<span class=\"_ _2\"></span>rekeningen van de \u2018gebruikswaarde\u2019 ma<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>en geb<span class=\"_ _2\"></span>ruik van kasstroo<span class=\"_ _2\"></span>mvoorsp<span class=\"_ _2\"></span>elling<span class=\"_ _2\"></span>en geb<span class=\"_ _2\"></span>ruik<span class=\"_ _2\"></span>t (die EBITD<span class=\"_ _0\"></span>A<span class=\"_ _2\"></span>, bewe<span class=\"_ _2\"></span>ginge<span class=\"_ _2\"></span>n inzake werkkapi<span class=\"_ _2\"></span>taal, investeri<span class=\"_ _2\"></span>ngen e<span class=\"_ _2\"></span>n belas<span class=\"_ _2\"></span>tinge<span class=\"_ _2\"></span>n omvat<span class=\"_ _2\"></span>ten<span class=\"_ _0\"></span>) e<span class=\"_ _2\"></span>n zijn geba<span class=\"_ _2\"></span>seerd o<span class=\"_ _2\"></span>p financ<span class=\"_ _2\"></span>i\u00eble voo<span class=\"_ _2\"></span>rspe<span class=\"_ _2\"></span>llinge<span class=\"_ _2\"></span>n voor ee<span class=\"_ _2\"></span>n per<span class=\"_ _2\"></span>iode van v<span class=\"_ _2\"></span>ijf jaar<span class=\"_ _0\"></span>. Sc<span class=\"_ _2\"></span>hat<span class=\"_ _2\"></span>ting<span class=\"_ _2\"></span>en die verde<span class=\"_ _2\"></span>r gaan dan deze per<span class=\"_ _2\"></span>iode van v<span class=\"_ _2\"></span>ijf jaar wo<span class=\"_ _2\"></span>rden b<span class=\"_ _2\"></span>erekend met e<span class=\"_ _2\"></span>en groeip<span class=\"_ _2\"></span>erce<span class=\"_ _2\"></span>ntage da<span class=\"_ _2\"></span>t de lang<span class=\"_ _2\"></span>etermijngro<span class=\"_ _2\"></span>ei weer<span class=\"_ _2\"></span>spie<span class=\"_ _2\"></span>gelt die van toepas<span class=\"_ _2\"></span>sing is op d<span class=\"_ _2\"></span>e kasstroom<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>enere<span class=\"_ _2\"></span>rende eenh<span class=\"_ _2\"></span>eid, in lijn m<span class=\"_ _2\"></span>et wat het ma<span class=\"_ _2\"></span>nage<span class=\"_ _2\"></span>ment de<span class=\"_ _2\"></span>nk<span class=\"_ _2\"></span>t over de lang<span class=\"_ _2\"></span>etermijnwinst over d<span class=\"_ _2\"></span>e hele cyclu<span class=\"_ _2\"></span>s. Belan<span class=\"_ _2\"></span>grijke aanname<span class=\"_ _2\"></span>s waarop het m<span class=\"_ _2\"></span>anag<span class=\"_ _2\"></span>ement zi<span class=\"_ _2\"></span>ch heef<span class=\"_ _6\"></span>t geba<span class=\"_ _2\"></span>seerd o<span class=\"_ _2\"></span>m de \u2018gebruikswaarde\u2019 te bep<span class=\"_ _2\"></span>alen o<span class=\"_ _2\"></span>mvatten groeip<span class=\"_ _2\"></span>erce<span class=\"_ _2\"></span>ntage<span class=\"_ _2\"></span>s van 1% voor Europa en 2% voor d<span class=\"_ _2\"></span>e VS (2<span class=\"_ _1a\"></span>021: respe<span class=\"_ _2\"></span>ctievelijk 1% 1%<span class=\"_ _0\"></span>) e<span class=\"_ _2\"></span>n een dis<span class=\"_ _2\"></span>conterin<span class=\"_ _2\"></span>gsvoet na bel<span class=\"_ _2\"></span>asting van 10,0% (2021: 8,2%<span class=\"_ _0\"></span>). De \u2018gebruikswaard<span class=\"_ _2\"></span>e\u2019 is voornam<span class=\"_ _2\"></span>elijk ge<span class=\"_ _2\"></span>base<span class=\"_ _2\"></span>erd op de eindwaa<span class=\"_ _2\"></span>rde die bijzond<span class=\"_ _2\"></span>er gevoel<span class=\"_ _2\"></span>ig is voor wijzig<span class=\"_ _2\"></span>ingen in de verond<span class=\"_ _2\"></span>erstellin<span class=\"_ _2\"></span>g over het groe<span class=\"_ _2\"></span>iperc<span class=\"_ _2\"></span>entag<span class=\"_ _2\"></span>e en de disco<span class=\"_ _2\"></span>nteringsvoe<span class=\"_ _2\"></span>t. Disco<span class=\"_ _2\"></span>nteringsvoeten zijn g<span class=\"_ _2\"></span>ebase<span class=\"_ _2\"></span>erd op de gewo<span class=\"_ _2\"></span>gen g<span class=\"_ _2\"></span>emidd<span class=\"_ _2\"></span>elde kost van he<span class=\"_ _2\"></span>t kapita<span class=\"_ _2\"></span>al. Deze gewog<span class=\"_ _2\"></span>en gemi<span class=\"_ _2\"></span>ddel<span class=\"_ _2\"></span>de kost van het kapi<span class=\"_ _2\"></span>taal word<span class=\"_ _2\"></span>t vergel<span class=\"_ _2\"></span>eken met verg<span class=\"_ _2\"></span>elijkb<span class=\"_ _2\"></span>are conc<span class=\"_ _2\"></span>urrenten. Bij de g<span class=\"_ _2\"></span>roeip<span class=\"_ _2\"></span>ercent<span class=\"_ _2\"></span>ages van de eind<span class=\"_ _2\"></span>waarde word<span class=\"_ _2\"></span>t rekening geh<span class=\"_ _2\"></span>oude<span class=\"_ _2\"></span>n met ex<span class=\"_ _2\"></span>terne macro<span class=\"_ _2\"></span>-<span class=\"_ _6\"></span>econ<span class=\"_ _2\"></span>omisch<span class=\"_ _2\"></span>e geg<span class=\"_ _2\"></span>evensbronn<span class=\"_ _2\"></span>en en indu<span class=\"_ _2\"></span>strie<span class=\"_ _2\"></span>-spe<span class=\"_ _2\"></span>cifie<span class=\"_ _2\"></span>ke t<span class=\"_ _0\"></span>en<span class=\"_ _2\"></span>dens<span class=\"_ _2\"></span>en. On<span class=\"_ _2\"></span>ders<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e tabel o<span class=\"_ _2\"></span>mvat de kasstroo<span class=\"_ _2\"></span>m-<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>enere<span class=\"_ _2\"></span>rende e<span class=\"_ _2\"></span>enhe<span class=\"_ _2\"></span>den waara<span class=\"_ _2\"></span>an goo<span class=\"_ _2\"></span>dwill werd toeg<span class=\"_ _2\"></span>ewezen en presen<span class=\"_ _2\"></span>teer<span class=\"_ _2\"></span>t de waa<span class=\"_ _2\"></span>rde die deze twe<span class=\"_ _2\"></span>e aannam<span class=\"_ _2\"></span>es onaf<span class=\"_ _2\"></span>hankelijk mo<span class=\"_ _2\"></span>eten ver<span class=\"_ _2\"></span>tegenwo<span class=\"_ _2\"></span>ordige<span class=\"_ _2\"></span>n om de \u2018<span class=\"_ _1a\"></span>gebr<span class=\"_ _2\"></span>uikswaarde\u2019 te verminde<span class=\"_ _2\"></span>ren tot de boe<span class=\"_ _2\"></span>k<span class=\"_ _2\"></span>waarde.Sensitiviteit<span class=\"_ _2\"></span>s-anal<span class=\"_ _2\"></span>yse per Minimaal Maxim<span class=\"_ _2\"></span>aal kas<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>oo<span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>-groeipercent<span class=\"_ _2\"></span>agegroeipercent<span class=\"_ _2\"></span>agegenererende eenheidE<span class=\"_ _0\"></span>uropa<span class=\"_ _18a\"> </span><span class=\"lsd wsd\">0,0%<span class=\"_ _18b\"> </span><span class=\"ls5b ws59\">1<span class=\"_ _2\"></span>0,7<span class=\"_ _2\"></span>%</span></span>VS<span class=\"_ _18c\"> </span><span class=\"lsb8 wsb7\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>4%)<span class=\"_ _18d\"> </span><span class=\"ls8a ws88\">1<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>,9<span class=\"_ _6\"></span>%</span></span>Bewegin<span class=\"_ _2\"></span>gen ten opzichte van vorig ja<span class=\"_ _2\"></span>ar voor de vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tgezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten he<span class=\"_ _2\"></span>bbe<span class=\"_ _2\"></span>n uitslui<span class=\"_ _2\"></span>tend betre<span class=\"_ _2\"></span>kking o<span class=\"_ _2\"></span>p wisselk<span class=\"_ _0\"></span>oerswijzig<span class=\"_ _0\"></span>ingen.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-38-4": {
   "value": "Enti<span class=\"_ _2\"></span>teite<span class=\"_ _2\"></span>n van de gro<span class=\"_ _2\"></span>epDe resu<span class=\"_ _2\"></span>ltaten en de fi<span class=\"_ _2\"></span>nanci<span class=\"_ _2\"></span>\u00eble po<span class=\"_ _2\"></span>sitie van alle e<span class=\"_ _2\"></span>ntiteiten van de groe<span class=\"_ _2\"></span>p (waar<span class=\"_ _2\"></span>van geen e<span class=\"_ _2\"></span>nkele entiteit e<span class=\"_ _2\"></span>en valuta g<span class=\"_ _2\"></span>ebru<span class=\"_ _2\"></span>ik<span class=\"_ _2\"></span>t van een lan<span class=\"_ _2\"></span>d dat on<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>worp<span class=\"_ _2\"></span>en is aan hyp<span class=\"_ _2\"></span>erin\ufb02<span class=\"_ _2\"></span>atie) die een ande<span class=\"_ _2\"></span>re functio<span class=\"_ _2\"></span>nele valu<span class=\"_ _2\"></span>ta geb<span class=\"_ _2\"></span>ruiken dan de valu<span class=\"_ _2\"></span>ta waarin d<span class=\"_ _2\"></span>e jaarrekening is o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>steld, word<span class=\"_ _2\"></span>en als volg<span class=\"_ _2\"></span>t omge<span class=\"_ _2\"></span>rekend naar de valut<span class=\"_ _2\"></span>a waarin de jaa<span class=\"_ _2\"></span>rrekening is op<span class=\"_ _2\"></span>ges<span class=\"_ _2\"></span>teld:\u2022<span class=\"_ _42\"> </span>activa en p<span class=\"_ _2\"></span>assiva voor e<span class=\"_ _2\"></span>lke gepresen<span class=\"_ _2\"></span>teerde bal<span class=\"_ _2\"></span>ans worden o<span class=\"_ _2\"></span>mgere<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>end tege<span class=\"_ _2\"></span>n de slotkoers of koer<span class=\"_ _2\"></span>s van eindeja<span class=\"_ _2\"></span>ar;\u2022<span class=\"_ _42\"> </span>inkomsten en uitg<span class=\"_ _2\"></span>aven voor elke resultatenre<span class=\"_ _2\"></span>kening worden o<span class=\"_ _2\"></span>mgere<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>end tege<span class=\"_ _2\"></span>n de gem<span class=\"_ _2\"></span>idde<span class=\"_ _2\"></span>lde wiss<span class=\"_ _2\"></span>el<span class=\"_ _2\"></span>- koersen (tenzij di<span class=\"_ _2\"></span>t gemi<span class=\"_ _2\"></span>ddel<span class=\"_ _2\"></span>de gee<span class=\"_ _2\"></span>n rede<span class=\"_ _2\"></span>lijke ben<span class=\"_ _2\"></span>ader<span class=\"_ _2\"></span>ing is van het ge<span class=\"_ _2\"></span>cumul<span class=\"_ _2\"></span>eerde ef<span class=\"_ _6\"></span>fect van de op de trans<span class=\"_ _2\"></span>actied<span class=\"_ _2\"></span>ata gel<span class=\"_ _2\"></span>dend<span class=\"_ _2\"></span>e koersen, in we<span class=\"_ _2\"></span>lk geval inkomsten en uitg<span class=\"_ _2\"></span>aven omgere<span class=\"_ _2\"></span>kend worden tege<span class=\"_ _2\"></span>n de koers op de trans<span class=\"_ _2\"></span>actie<span class=\"_ _2\"></span>data)<span class=\"_ _0\"></span>; e<span class=\"_ _2\"></span>n\u2022<span class=\"_ _42\"> </span><span class=\"ls2 ws2\">alle hieru<span class=\"_ _1a\"></span>it voort<span class=\"_ _2\"></span>vloeiende wisselk<span class=\"_ _0\"></span>oersverschillen </span>worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in \u2018Niet-<span class=\"_ _2\"></span>gerealis<span class=\"_ _2\"></span>eerd<span class=\"_ _2\"></span>e resulta<span class=\"_ _2\"></span>ten\u2019<span class=\"_ _24\"></span>.Bij de co<span class=\"_ _2\"></span>nsolid<span class=\"_ _2\"></span>atie worden w<span class=\"_ _2\"></span>isselkoersve<span class=\"_ _2\"></span>rschill<span class=\"_ _2\"></span>en die voor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>v<span class=\"_ _2\"></span>loeie<span class=\"_ _2\"></span>n uit d<span class=\"_ _2\"></span>e omrekening van de ne<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>to-<span class=\"_ _2\"></span>investering<span class=\"_ _2\"></span>en in bui<span class=\"_ _2\"></span>tenlandse a<span class=\"_ _2\"></span>ctivi<span class=\"_ _2\"></span>teiten en van lenin<span class=\"_ _2\"></span>gen en a<span class=\"_ _2\"></span>ndere valuta<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>instrum<span class=\"_ _2\"></span>enten die aan<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>rk<span class=\"_ _2\"></span>t zijn als h<span class=\"_ _2\"></span>edgin<span class=\"_ _2\"></span>g-instrum<span class=\"_ _2\"></span>enten van (ev<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>ntuel<span class=\"_ _2\"></span>e) dergelijke investeringe<span class=\"_ _2\"></span>n, overgeb<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>t n<span class=\"_ _2\"></span>aar niet-g<span class=\"_ _2\"></span>erealis<span class=\"_ _2\"></span>eerde re<span class=\"_ _2\"></span>sultaten. Wanne<span class=\"_ _2\"></span>er een b<span class=\"_ _2\"></span>uitenlan<span class=\"_ _2\"></span>dse acti<span class=\"_ _2\"></span>viteit g<span class=\"_ _2\"></span>ede<span class=\"_ _2\"></span>eltelijk word<span class=\"_ _2\"></span>t afges<span class=\"_ _2\"></span>toten of verkocht, word<span class=\"_ _2\"></span>en de wiss<span class=\"_ _2\"></span>el- koer<span class=\"_ _2\"></span>sverschill<span class=\"_ _2\"></span>en die on<span class=\"_ _2\"></span>der het eig<span class=\"_ _2\"></span>en vermo<span class=\"_ _2\"></span>gen ware<span class=\"_ _2\"></span>n opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en, op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men in de resul<span class=\"_ _2\"></span>tatenrekening als on<span class=\"_ _2\"></span>derde<span class=\"_ _2\"></span>el van de wins<span class=\"_ _2\"></span>t of het verlie<span class=\"_ _2\"></span>s op verkoop.Wisse<span class=\"_ _2\"></span>lkoerswinsten en -<span class=\"_ _2\"></span>verliezen die verb<span class=\"_ _2\"></span>and hou<span class=\"_ _2\"></span>den m<span class=\"_ _2\"></span>et lenin<span class=\"_ _2\"></span>gen en trans<span class=\"_ _2\"></span>actie<span class=\"_ _2\"></span>s tussen en<span class=\"_ _2\"></span>titeiten van de groe<span class=\"_ _2\"></span>p in een an<span class=\"_ _2\"></span>dere valu<span class=\"_ _2\"></span>ta in vergelij<span class=\"_ _2\"></span>king me<span class=\"_ _2\"></span>t de fun<span class=\"_ _2\"></span>ctionel<span class=\"_ _2\"></span>e valuta worden in d<span class=\"_ _2\"></span>e resul<span class=\"_ _2\"></span>tatenrekening op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men in \u2018F<span class=\"_ _2\"></span>inanci<span class=\"_ _2\"></span>\u00eble opb<span class=\"_ _2\"></span>rengsten\u2019 en \u2018<span class=\"_ _2\"></span>Financ<span class=\"_ _2\"></span>i\u00eble kosten\u2019 wannee<span class=\"_ _2\"></span>r deze lening<span class=\"_ _2\"></span>en niet in aan<span class=\"_ _2\"></span>merk<span class=\"_ _2\"></span>ing komen als e<span class=\"_ _2\"></span>en net<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>-i<span class=\"_ _2\"></span>nvestering in ee<span class=\"_ _2\"></span>n buitenlandse activi<span class=\"_ _2\"></span>teit.Wisse<span class=\"_ _2\"></span>lkoerswinsten en -<span class=\"_ _2\"></span>verliezen die voor<span class=\"_ _6\"></span>t<span class=\"_ _2\"></span>vloe<span class=\"_ _2\"></span>ien ui<span class=\"_ _2\"></span>t hed<span class=\"_ _2\"></span>ging<span class=\"_ _2\"></span>-in<span class=\"_ _2\"></span>strume<span class=\"_ _2\"></span>nten met ee<span class=\"_ _2\"></span>n hande<span class=\"_ _2\"></span>lskarak<span class=\"_ _2\"></span>ter worde<span class=\"_ _2\"></span>n opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en in \u2018Ni<span class=\"_ _2\"></span>et<span class=\"_ _0\"></span>-<span class=\"_ _6\"></span>gerealis<span class=\"_ _2\"></span>eerde re<span class=\"_ _2\"></span>sultaten\u2019 v\u00f3\u00f3r ze uitg<span class=\"_ _2\"></span>eoefen<span class=\"_ _2\"></span>d worden. O<span class=\"_ _2\"></span>p datum van ui<span class=\"_ _2\"></span>toefening word<span class=\"_ _2\"></span>en de resul<span class=\"_ _2\"></span>taten in de res<span class=\"_ _2\"></span>ultatenrekening o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in \u2018Fina<span class=\"_ _2\"></span>nci\u00ebl<span class=\"_ _2\"></span>e opb<span class=\"_ _2\"></span>rengsten\u2019 en \u2018F<span class=\"_ _2\"></span>inanc<span class=\"_ _2\"></span>i\u00eble kosten\u2019<span class=\"_ _24\"></span>. Goo<span class=\"_ _2\"></span>dwill en a<span class=\"_ _2\"></span>anpass<span class=\"_ _2\"></span>ingen van d<span class=\"_ _2\"></span>e re\u00eble waard<span class=\"_ _2\"></span>e na overnam<span class=\"_ _2\"></span>e van een bu<span class=\"_ _2\"></span>itenlan<span class=\"_ _2\"></span>dse enti<span class=\"_ _2\"></span>teit worden b<span class=\"_ _2\"></span>ehan<span class=\"_ _2\"></span>deld a<span class=\"_ _2\"></span>ls activa en p<span class=\"_ _2\"></span>assiva van de bu<span class=\"_ _2\"></span>itenland<span class=\"_ _2\"></span>se entitei<span class=\"_ _2\"></span>t en worde<span class=\"_ _2\"></span>n omge<span class=\"_ _2\"></span>rekend tegen de s<span class=\"_ _2\"></span>lotkoers.T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>5. Go<span class=\"_ _2\"></span>odwi<span class=\"_ _2\"></span>llDe go<span class=\"_ _2\"></span>odwil<span class=\"_ _2\"></span>l wordt toeg<span class=\"_ _2\"></span>erekend aan kas<span class=\"_ _2\"></span>stroom<span class=\"_ _2\"></span>-gene<span class=\"_ _2\"></span>rerend<span class=\"_ _2\"></span>e eenh<span class=\"_ _2\"></span>eden of gro<span class=\"_ _2\"></span>epe<span class=\"_ _2\"></span>n van kasstroo<span class=\"_ _2\"></span>m-gene<span class=\"_ _2\"></span>rerend<span class=\"_ _2\"></span>e eenh<span class=\"_ _2\"></span>eden wa<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>van ver<span class=\"_ _2\"></span>wacht wo<span class=\"_ _2\"></span>rdt dat zij voorde<span class=\"_ _2\"></span>el zullen h<span class=\"_ _2\"></span>alen ui<span class=\"_ _2\"></span>t de be<span class=\"_ _2\"></span>drij<span class=\"_ _2\"></span>fscom<span class=\"_ _2\"></span>binatie waar<span class=\"_ _2\"></span>uit de go<span class=\"_ _2\"></span>odwill o<span class=\"_ _2\"></span>ntstond. Go<span class=\"_ _2\"></span>odwi<span class=\"_ _2\"></span>ll wordt jaa<span class=\"_ _2\"></span>rlijks getest o<span class=\"_ _2\"></span>p waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g en tegen kostp<span class=\"_ _2\"></span>rijs gewaard<span class=\"_ _2\"></span>eerd in de onde<span class=\"_ _2\"></span>rligg<span class=\"_ _2\"></span>ende valu<span class=\"_ _2\"></span>ta vermin<span class=\"_ _2\"></span>derd m<span class=\"_ _2\"></span>et de gec<span class=\"_ _2\"></span>umule<span class=\"_ _2\"></span>erde bijzonde<span class=\"_ _2\"></span>re waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen. Bijzond<span class=\"_ _2\"></span>ere waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen o<span class=\"_ _2\"></span>p goo<span class=\"_ _2\"></span>dwill worde<span class=\"_ _2\"></span>n niet me<span class=\"_ _2\"></span>er terugg<span class=\"_ _2\"></span>edraaid<span class=\"_ _2\"></span>. Winsten en ver<span class=\"_ _2\"></span>liezen op de verkoop van ee<span class=\"_ _2\"></span>n kasstroo<span class=\"_ _2\"></span>m-<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>enere<span class=\"_ _2\"></span>rende e<span class=\"_ _2\"></span>enhe<span class=\"_ _2\"></span>id omvat<span class=\"_ _2\"></span>ten de bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde van de goo<span class=\"_ _2\"></span>dwill m<span class=\"_ _2\"></span>et betrek<span class=\"_ _2\"></span>king tot de verkochte kass<span class=\"_ _2\"></span>troom<span class=\"_ _2\"></span>-genererende eenheid<span class=\"_ _0\"></span>.  T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6. An<span class=\"_ _2\"></span>dere i<span class=\"_ _2\"></span>mmat<span class=\"_ _2\"></span>eri\u00ebl<span class=\"_ _2\"></span>e vaste ac<span class=\"_ _2\"></span>tivaHandelsmerk<span class=\"_ _0\"></span>en Hand<span class=\"_ _2\"></span>elsme<span class=\"_ _2\"></span>rken die ver<span class=\"_ _2\"></span>wor<span class=\"_ _2\"></span>ven zijn in e<span class=\"_ _2\"></span>en be<span class=\"_ _2\"></span>drijf<span class=\"_ _2\"></span>scom<span class=\"_ _2\"></span>binatie worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n tegen de re<span class=\"_ _2\"></span>\u00eble waard<span class=\"_ _2\"></span>e op de ver<span class=\"_ _2\"></span>wer<span class=\"_ _2\"></span>vin<span class=\"_ _2\"></span>gsdatum<span class=\"_ _2\"></span>. De re\u00ebl<span class=\"_ _2\"></span>e mark<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>e wordt b<span class=\"_ _2\"></span>epaa<span class=\"_ _2\"></span>ld op basis van e<span class=\"_ _2\"></span>en be<span class=\"_ _2\"></span>rekening van de net<span class=\"_ _2\"></span>to con<span class=\"_ _2\"></span>tante waarde, gec<span class=\"_ _2\"></span>orrig<span class=\"_ _2\"></span>eerd voo<span class=\"_ _2\"></span>r de kosten die moe<span class=\"_ _2\"></span>ten worden ge<span class=\"_ _2\"></span>maak<span class=\"_ _2\"></span>t om de han<span class=\"_ _2\"></span>delsm<span class=\"_ _2\"></span>erken verder in d<span class=\"_ _2\"></span>e mark<span class=\"_ _2\"></span>t te ond<span class=\"_ _2\"></span>ersteun<span class=\"_ _2\"></span>en. Hand<span class=\"_ _2\"></span>elsme<span class=\"_ _2\"></span>rken hebb<span class=\"_ _2\"></span>en ee<span class=\"_ _2\"></span>n eindig<span class=\"_ _2\"></span>e nut<span class=\"_ _2\"></span>tig<span class=\"_ _2\"></span>e levensduur en worde<span class=\"_ _2\"></span>n geb<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>t teg<span class=\"_ _2\"></span>en kostprijs verm<span class=\"_ _2\"></span>inderd m<span class=\"_ _2\"></span>et gecu<span class=\"_ _2\"></span>mulee<span class=\"_ _2\"></span>rde afsch<span class=\"_ _2\"></span>rijvin<span class=\"_ _2\"></span>gen. D<span class=\"_ _2\"></span>e afsch<span class=\"_ _2\"></span>rijvin<span class=\"_ _2\"></span>gen word<span class=\"_ _2\"></span>en bere<span class=\"_ _2\"></span>kend volgens d<span class=\"_ _2\"></span>e lineaire m<span class=\"_ _2\"></span>ethod<span class=\"_ _2\"></span>e om de kostprijs van de han<span class=\"_ _2\"></span>delsm<span class=\"_ _2\"></span>erken toe te wijzen over het k<span class=\"_ _1a\"></span>or<span class=\"_ _2\"></span>ts<span class=\"_ _2\"></span>te v<span class=\"_ _1a\"></span>an hun geraam<span class=\"_ _2\"></span>de nu<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>tige levens<span class=\"_ _2\"></span>duur of de p<span class=\"_ _2\"></span>eriod<span class=\"_ _2\"></span>e van het wet<span class=\"_ _2\"></span>telijk recht, d<span class=\"_ _2\"></span>at voor de hu<span class=\"_ _2\"></span>idige ha<span class=\"_ _2\"></span>ndels<span class=\"_ _2\"></span>merken 10 jaa<span class=\"_ _2\"></span>r bed<span class=\"_ _2\"></span>raagt.Sof<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ware en l<span class=\"_ _2\"></span>icen<span class=\"_ _2\"></span>tiesDe kostprijs d<span class=\"_ _2\"></span>ie verbo<span class=\"_ _2\"></span>nden is a<span class=\"_ _2\"></span>an de aankoop van s<span class=\"_ _2\"></span>of<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ware worden g<span class=\"_ _2\"></span>eactive<span class=\"_ _2\"></span>erd tegen hu<span class=\"_ _2\"></span>n kostprijs en word<span class=\"_ _2\"></span>en ver<span class=\"_ _2\"></span>volg<span class=\"_ _2\"></span>ens afges<span class=\"_ _2\"></span>chreven over hun gera<span class=\"_ _2\"></span>amde nu<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>tige levensduu<span class=\"_ _2\"></span>r volgens d<span class=\"_ _2\"></span>e lineaire m<span class=\"_ _2\"></span>ethod<span class=\"_ _2\"></span>e of over de loo<span class=\"_ _2\"></span>ptijd van het co<span class=\"_ _2\"></span>ntract, mo<span class=\"_ _2\"></span>cht deze kor<span class=\"_ _2\"></span>ter zijn. De nu<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>tige levensduu<span class=\"_ _2\"></span>r wordt me<span class=\"_ _2\"></span>est<span class=\"_ _2\"></span>al geraam<span class=\"_ _2\"></span>d op 5 jaar<span class=\"_ _0\"></span>. Uitgaven voo<span class=\"_ _2\"></span>r gekochte lice<span class=\"_ _2\"></span>nties worde<span class=\"_ _2\"></span>n geac<span class=\"_ _2\"></span>tiveerd tege<span class=\"_ _2\"></span>n hun kostprijs en wo<span class=\"_ _2\"></span>rden ver<span class=\"_ _2\"></span>vol<span class=\"_ _2\"></span>gens afg<span class=\"_ _2\"></span>eschreven over hun geraam<span class=\"_ _2\"></span>de nu<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>tige levens<span class=\"_ _2\"></span>duur volge<span class=\"_ _2\"></span>ns de line<span class=\"_ _2\"></span>aire metho<span class=\"_ _2\"></span>de of over de loo<span class=\"_ _2\"></span>ptijd van het c<span class=\"_ _2\"></span>ontract, m<span class=\"_ _2\"></span>ocht d<span class=\"_ _2\"></span>eze k<span class=\"_ _0\"></span>or<span class=\"_ _6\"></span>ter zijn. De nu<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>tige levens<span class=\"_ _2\"></span>duur word<span class=\"_ _2\"></span>t mees<span class=\"_ _2\"></span>tal gera<span class=\"_ _2\"></span>amd op 5 ja<span class=\"_ _2\"></span>ar<span class=\"_ _0\"></span>. Inte<span class=\"_ _2\"></span>rn ont<span class=\"_ _2\"></span>wikkelde s<span class=\"_ _2\"></span>of<span class=\"_ _2\"></span>twa<span class=\"_ _2\"></span>re en an<span class=\"_ _2\"></span>dere ontwikkelingsk<span class=\"_ _0\"></span>ostenK<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>sten die verb<span class=\"_ _2\"></span>onde<span class=\"_ _2\"></span>n zijn aan het o<span class=\"_ _2\"></span>nder<span class=\"_ _2\"></span>houd van computersoft<span class=\"_ _2\"></span>war<span class=\"_ _1a\"></span>eprogramma<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s worden opgenomen als een u<span class=\"_ _2\"></span>itgave wanne<span class=\"_ _2\"></span>er deze wordt ge<span class=\"_ _2\"></span>maak<span class=\"_ _2\"></span>t. Ont<span class=\"_ _2\"></span>wikkeling<span class=\"_ _2\"></span>skosten die rechtstre<span class=\"_ _2\"></span>eks toerekenbaar zijn a<span class=\"_ _2\"></span>an het ont<span class=\"_ _2\"></span>wer<span class=\"_ _2\"></span>p en het testen van id<span class=\"_ _2\"></span>entific<span class=\"_ _2\"></span>eer<span class=\"_ _2\"></span>bare en unie<span class=\"_ _2\"></span>ke sof<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>warepro<span class=\"_ _2\"></span>ducten die g<span class=\"_ _2\"></span>eco<span class=\"_ _2\"></span>ntrolee<span class=\"_ _2\"></span>rd worden do<span class=\"_ _2\"></span>or de gro<span class=\"_ _2\"></span>ep worden in i<span class=\"_ _2\"></span>mmateri\u00ebl<span class=\"_ _2\"></span>e activa op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men wann<span class=\"_ _2\"></span>eer aa<span class=\"_ _2\"></span>n de volge<span class=\"_ _2\"></span>nde cri<span class=\"_ _2\"></span>teria is vold<span class=\"_ _2\"></span>aan:\u2022<span class=\"_ _42\"> </span>het is techni<span class=\"_ _2\"></span>sch haal<span class=\"_ _2\"></span>baar om d<span class=\"_ _2\"></span>e sof<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ware te voltooien zodat deze be<span class=\"_ _2\"></span>schikb<span class=\"_ _2\"></span>aar is voor g<span class=\"_ _2\"></span>ebr<span class=\"_ _2\"></span>uik;\u2022<span class=\"_ _42\"> </span>het man<span class=\"_ _2\"></span>agem<span class=\"_ _2\"></span>ent he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t de in<span class=\"_ _2\"></span>tentie om de sof<span class=\"_ _6\"></span>tware te voltooie<span class=\"_ _2\"></span>n en deze te gebruiken of te verkopen;\u2022<span class=\"_ _42\"> </span>er be<span class=\"_ _2\"></span>staat e<span class=\"_ _2\"></span>en mo<span class=\"_ _2\"></span>gelijk<span class=\"_ _2\"></span>heid o<span class=\"_ _2\"></span>m de sof<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ware te gebr<span class=\"_ _2\"></span>uiken of te v<span class=\"_ _1a\"></span>erkopen;\u2022<span class=\"_ _42\"> </span>er kan worde<span class=\"_ _2\"></span>n aang<span class=\"_ _2\"></span>etoond ho<span class=\"_ _2\"></span>e de sof<span class=\"_ _6\"></span>tware in de toekomst waarsc<span class=\"_ _2\"></span>hijnlijk e<span class=\"_ _2\"></span>cono<span class=\"_ _2\"></span>mische vo<span class=\"_ _2\"></span>ordel<span class=\"_ _2\"></span>en kan oplever<span class=\"_ _0\"></span>en;\u2022 <span class=\"_ _28\"> </span>e<span class=\"_ _2\"></span>r zijn adequate technisc<span class=\"_ _2\"></span>he, financi\u00eb<span class=\"_ _2\"></span>le en ande<span class=\"_ _2\"></span>re midd<span class=\"_ _2\"></span>elen be<span class=\"_ _2\"></span>schik<span class=\"_ _2\"></span>baar om de ont<span class=\"_ _2\"></span>wikkeling te voltooien enom het sof<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>warep<span class=\"_ _2\"></span>roduct te gebru<span class=\"_ _2\"></span>iken <span class=\"_ _1a\"></span>of te <span class=\"_ _0\"></span>ver<span class=\"_ _2\"></span>kopen; en\u2022<span class=\"_ _42\"> </span>de uit<span class=\"_ _2\"></span>gaven die toerekenbaar zij<span class=\"_ _2\"></span>n aan de sof<span class=\"_ _6\"></span>tware tijdens d<span class=\"_ _2\"></span>e ont<span class=\"_ _2\"></span>wikkeling e<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>van kunnen o<span class=\"_ _2\"></span>p een betrouw<span class=\"_ _2\"></span>bare manie<span class=\"_ _2\"></span>r worden g<span class=\"_ _2\"></span>emeten.Rechts<span class=\"_ _2\"></span>treeks toerekenbare kosten die gea<span class=\"_ _2\"></span>ctiveerd worden a<span class=\"_ _2\"></span>ls onde<span class=\"_ _2\"></span>rdeel van h<span class=\"_ _2\"></span>et sof<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>warepro<span class=\"_ _2\"></span>duct o<span class=\"_ _2\"></span>mvatten de pe<span class=\"_ _2\"></span>rson<span class=\"_ _2\"></span>eelskosten voor d<span class=\"_ _2\"></span>e sof<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ware<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>ont<span class=\"_ _2\"></span>wik<span class=\"_ _2\"></span>keling en een re<span class=\"_ _2\"></span>delijk d<span class=\"_ _2\"></span>eel van rech<span class=\"_ _2\"></span>tstreeks toerekenbare vas<span class=\"_ _2\"></span>te bedrijfskosten.Andere o<span class=\"_ _2\"></span>ntw<span class=\"_ _2\"></span>ikkelingsui<span class=\"_ _2\"></span>tgaven die niet a<span class=\"_ _2\"></span>an deze criteria bea<span class=\"_ _2\"></span>ntwo<span class=\"_ _2\"></span>orden<span class=\"_ _2\"></span>, worden op<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>omen a<span class=\"_ _2\"></span>ls een ui<span class=\"_ _2\"></span>tgave wannee<span class=\"_ _2\"></span>r deze wordt ge<span class=\"_ _2\"></span>maak<span class=\"_ _2\"></span>t. O<span class=\"_ _2\"></span>ntw<span class=\"_ _2\"></span>ikkelingskosten die eerd<span class=\"_ _2\"></span>er opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en waren als e<span class=\"_ _2\"></span>en uitg<span class=\"_ _2\"></span>ave worden in ee<span class=\"_ _2\"></span>n daaropvol<span class=\"_ _2\"></span>gend<span class=\"_ _2\"></span>e peri<span class=\"_ _2\"></span>ode ni<span class=\"_ _2\"></span>et opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en als ee<span class=\"_ _2\"></span>n actief.Ont<span class=\"_ _2\"></span>wikkeling<span class=\"_ _2\"></span>skosten voor comp<span class=\"_ _2\"></span>utersof<span class=\"_ _6\"></span>tware o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n als activa word<span class=\"_ _2\"></span>en afge<span class=\"_ _2\"></span>schreven over hun ge<span class=\"_ _2\"></span>raamde n<span class=\"_ _2\"></span>ut<span class=\"_ _2\"></span>tige levensduu<span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>, die over het alg<span class=\"_ _2\"></span>emee<span class=\"_ _2\"></span>n tussen 3 e<span class=\"_ _2\"></span>n 5 jaar be<span class=\"_ _2\"></span>draag<span class=\"_ _2\"></span>t.T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 5. Goodwil<span class=\"_ _0\"></span>lDe go<span class=\"_ _2\"></span>odwil<span class=\"_ _2\"></span>l omvat onder an<span class=\"_ _2\"></span>dere de wa<span class=\"_ _2\"></span>arde van langl<span class=\"_ _2\"></span>ope<span class=\"_ _2\"></span>nde klantenre<span class=\"_ _2\"></span>laties, d<span class=\"_ _2\"></span>e mark<span class=\"_ _2\"></span>tp<span class=\"_ _2\"></span>ositie van de g<span class=\"_ _2\"></span>roep, mer<span class=\"_ _2\"></span>k en repu<span class=\"_ _2\"></span>tatie, also<span class=\"_ _2\"></span>ok de waarde van h<span class=\"_ _2\"></span>et per<span class=\"_ _2\"></span>sone<span class=\"_ _2\"></span>elsb<span class=\"_ _2\"></span>esta<span class=\"_ _2\"></span>nd van de groe<span class=\"_ _2\"></span>p.De imp<span class=\"_ _2\"></span>airmen<span class=\"_ _2\"></span>t test op go<span class=\"_ _2\"></span>odwill wo<span class=\"_ _2\"></span>rdt ui<span class=\"_ _2\"></span>tgevoerd op het nive<span class=\"_ _2\"></span>au van de kasstroo<span class=\"_ _2\"></span>m-<span class=\"_ _6\"></span>gene<span class=\"_ _2\"></span>rerende e<span class=\"_ _2\"></span>enhe<span class=\"_ _2\"></span>id of een gro<span class=\"_ _2\"></span>ep van kasstroo<span class=\"_ _2\"></span>m-<span class=\"_ _6\"></span>gene<span class=\"_ _2\"></span>rerende e<span class=\"_ _2\"></span>enhe<span class=\"_ _2\"></span>den, da<span class=\"_ _2\"></span>t het laa<span class=\"_ _2\"></span>gste niveau is waa<span class=\"_ _2\"></span>rop goo<span class=\"_ _2\"></span>dwill word<span class=\"_ _2\"></span>t opg<span class=\"_ _2\"></span>evolgd voor intern<span class=\"_ _2\"></span>e manag<span class=\"_ _2\"></span>emen<span class=\"_ _2\"></span>tdoelei<span class=\"_ _2\"></span>nden. O<span class=\"_ _2\"></span>nze kasstroom<span class=\"_ _2\"></span>-gene<span class=\"_ _2\"></span>rerend<span class=\"_ _2\"></span>e eenh<span class=\"_ _2\"></span>eden zij<span class=\"_ _2\"></span>n in lijn met onze se<span class=\"_ _2\"></span>gmen<span class=\"_ _2\"></span>ten. Na de des<span class=\"_ _2\"></span>investering zijn e<span class=\"_ _2\"></span>r 2 geo<span class=\"_ _2\"></span>grafische s<span class=\"_ _2\"></span>egme<span class=\"_ _2\"></span>nten, Europa en de VS. In de VS is er \u00e9\u00e9n kass<span class=\"_ _2\"></span>troomg<span class=\"_ _2\"></span>enerere<span class=\"_ _2\"></span>nde e<span class=\"_ _2\"></span>enhei<span class=\"_ _2\"></span>d. Ook in Europa m<span class=\"_ _2\"></span>oeten alle a<span class=\"_ _2\"></span>ctiva worden g<span class=\"_ _2\"></span>egroe<span class=\"_ _2\"></span>pee<span class=\"_ _2\"></span>rd om de kl<span class=\"_ _2\"></span>einste groep a<span class=\"_ _2\"></span>ctiva te identifi<span class=\"_ _2\"></span>ceren di<span class=\"_ _2\"></span>e een ins<span class=\"_ _2\"></span>troom van kasmidd<span class=\"_ _2\"></span>elen g<span class=\"_ _2\"></span>enere<span class=\"_ _2\"></span>ren welke onafhankelijk is van de instroo<span class=\"_ _2\"></span>m van kasmidd<span class=\"_ _2\"></span>elen van an<span class=\"_ _2\"></span>dere acti<span class=\"_ _2\"></span>va, aangezien de t<span class=\"_ _2\"></span>wee pro<span class=\"_ _2\"></span>ductiefab<span class=\"_ _2\"></span>rieken op<span class=\"_ _2\"></span>eratione<span class=\"_ _2\"></span>el volle<span class=\"_ _2\"></span>dig met elkaar verb<span class=\"_ _2\"></span>ond<span class=\"_ _2\"></span>en zijn om tege<span class=\"_ _2\"></span>ls en kame<span class=\"_ _2\"></span>rbree<span class=\"_ _2\"></span>d tapij<span class=\"_ _2\"></span>t te produc<span class=\"_ _2\"></span>eren voor zowel pa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ticulie<span class=\"_ _2\"></span>re als comm<span class=\"_ _2\"></span>erci\u00ebl<span class=\"_ _2\"></span>e be<span class=\"_ _2\"></span>drijven. Be<span class=\"_ _2\"></span>slissin<span class=\"_ _2\"></span>gen over de toewi<span class=\"_ _2\"></span>jzing van midd<span class=\"_ _2\"></span>elen en kapi<span class=\"_ _2\"></span>taalui<span class=\"_ _2\"></span>tgaven aan be<span class=\"_ _2\"></span>ide Europes<span class=\"_ _2\"></span>e central<span class=\"_ _2\"></span>es worde<span class=\"_ _2\"></span>n geno<span class=\"_ _2\"></span>men voo<span class=\"_ _2\"></span>r het be<span class=\"_ _2\"></span>drij<span class=\"_ _2\"></span>f als geh<span class=\"_ _2\"></span>eel. He<span class=\"_ _2\"></span>t Eur<span class=\"_ _1a\"></span>ope<span class=\"_ _2\"></span>se mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>ntniveau is voll<span class=\"_ _2\"></span>edig ge<span class=\"_ _2\"></span>cen<span class=\"_ _2\"></span>traliseerd e<span class=\"_ _2\"></span>n omvat de volg<span class=\"_ _2\"></span>ende h<span class=\"_ _2\"></span>oofdf<span class=\"_ _2\"></span>uncties: pro<span class=\"_ _2\"></span>ductie, inkoop, HR<span class=\"_ _2\"></span>, produ<span class=\"_ _2\"></span>ctontw<span class=\"_ _2\"></span>ikkeling, toelever<span class=\"_ _2\"></span>ingsketen en financ<span class=\"_ _2\"></span>i\u00ebn. Er is \u00e9\u00e9n sl<span class=\"_ _2\"></span>eutelma<span class=\"_ _2\"></span>nager ve<span class=\"_ _2\"></span>rant<span class=\"_ _2\"></span>woorde<span class=\"_ _2\"></span>lijk voor b<span class=\"_ _2\"></span>eide fab<span class=\"_ _2\"></span>rieken in Europa en het is on<span class=\"_ _2\"></span>mog<span class=\"_ _2\"></span>elijk om ac<span class=\"_ _2\"></span>tiva te splitse<span class=\"_ _2\"></span>n om ze afzon<span class=\"_ _2\"></span>derlij<span class=\"_ _2\"></span>k toe t<span class=\"_ _0\"></span>e wi<span class=\"_ _2\"></span>jzen aan de reside<span class=\"_ _2\"></span>nti\u00eble en c<span class=\"_ _2\"></span>ommerc<span class=\"_ _2\"></span>i\u00eble activ<span class=\"_ _2\"></span>iteiten omd<span class=\"_ _2\"></span>at ze volledi<span class=\"_ _2\"></span>g zijn opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>enT<span class=\"_ _24\"></span>e<span class=\"_ _2\"></span>n beh<span class=\"_ _2\"></span>oeve van de impair<span class=\"_ _2\"></span>ment tes<span class=\"_ _2\"></span>ting, word<span class=\"_ _2\"></span>t goo<span class=\"_ _2\"></span>dwill ver<span class=\"_ _2\"></span>wor<span class=\"_ _2\"></span>ven in e<span class=\"_ _2\"></span>en be<span class=\"_ _2\"></span>drijf<span class=\"_ _2\"></span>scom<span class=\"_ _2\"></span>binatie toeg<span class=\"_ _2\"></span>ewezen aan de kasstroo<span class=\"_ _2\"></span>m-<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>enere<span class=\"_ _2\"></span>rende e<span class=\"_ _2\"></span>enhe<span class=\"_ _2\"></span>den waar<span class=\"_ _6\"></span>van verwa<span class=\"_ _2\"></span>cht word<span class=\"_ _2\"></span>t dat ze het me<span class=\"_ _2\"></span>est vo<span class=\"_ _2\"></span>ordee<span class=\"_ _2\"></span>l halen ui<span class=\"_ _2\"></span>t de b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>fsco<span class=\"_ _2\"></span>mbinatie. Bijgevolg b<span class=\"_ _2\"></span>edra<span class=\"_ _2\"></span>agt d<span class=\"_ _2\"></span>e goo<span class=\"_ _2\"></span>dwill die voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>vlo<span class=\"_ _2\"></span>eit ui<span class=\"_ _2\"></span>t de overname van Ba<span class=\"_ _2\"></span>lta Fin<span class=\"_ _2\"></span>ance en n<span class=\"_ _2\"></span>a de afsc<span class=\"_ _2\"></span>hrijvi<span class=\"_ _2\"></span>ng van de goo<span class=\"_ _2\"></span>dwill op o<span class=\"_ _2\"></span>nze verk<span class=\"_ _1a\"></span>ochte Rugs<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteit (\u20ac 9<span class=\"_ _0\"></span>4,3 miljo<span class=\"_ _2\"></span>en) \u20ac 105,7 miljo<span class=\"_ _2\"></span>en en werd ze toeg<span class=\"_ _2\"></span>ewezen aan Eur<span class=\"_ _1a\"></span>opa (\u20ac 30,4 miljo<span class=\"_ _2\"></span>en)<span class=\"_ _0\"></span>, ter<span class=\"_ _2\"></span>wijl d<span class=\"_ _2\"></span>e goo<span class=\"_ _2\"></span>dwill die voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>vlo<span class=\"_ _2\"></span>eit ui<span class=\"_ _2\"></span>t de overnam<span class=\"_ _2\"></span>e van Bentley werd toe<span class=\"_ _2\"></span>gerekend aa<span class=\"_ _2\"></span>n de VS (\u20ac 7<span class=\"_ _0\"></span>5,3 mil<span class=\"_ _2\"></span>joen). De activi<span class=\"_ _2\"></span>teiten in Rugs zijn on<span class=\"_ _2\"></span>derde<span class=\"_ _2\"></span>el van de stopg<span class=\"_ _2\"></span>ezette be<span class=\"_ _2\"></span>drijf<span class=\"_ _2\"></span>sactiv<span class=\"_ _2\"></span>iteiten en we<span class=\"_ _2\"></span>rden apa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t getest in overeens<span class=\"_ _2\"></span>temming met I<span class=\"_ _2\"></span>FRS 5 in 2021. Zie T<span class=\"_ _24\"></span>o<span class=\"_ _2\"></span>elichtin<span class=\"_ _2\"></span>g 39 in het jaa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>versla<span class=\"_ _2\"></span>g van 2021 voor mee<span class=\"_ _2\"></span>r informatie. De impair<span class=\"_ _2\"></span>ment testing werd ui<span class=\"_ _2\"></span>tgevoerd op 31 decemb<span class=\"_ _2\"></span>er 2022. Geb<span class=\"_ _2\"></span>asee<span class=\"_ _2\"></span>rd op de verge<span class=\"_ _2\"></span>lijkin<span class=\"_ _2\"></span>g van de \u2018<span class=\"_ _0\"></span>g<span class=\"_ _2\"></span>ebr<span class=\"_ _2\"></span>uikswaarde\u2019 (afgeleid m.b.<span class=\"_ _0\"></span>v. de \u2018<span class=\"_ _0\"></span>disc<span class=\"_ _2\"></span>ounted cas<span class=\"_ _2\"></span>h \ufb02ow\u2019-<span class=\"_ _2\"></span>analyse) en de bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde (b<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>e van het aan<span class=\"_ _2\"></span>gewend<span class=\"_ _2\"></span>e kapita<span class=\"_ _2\"></span>al) per kas<span class=\"_ _2\"></span>stroom<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>enerere<span class=\"_ _2\"></span>nde ee<span class=\"_ _2\"></span>nheid o<span class=\"_ _2\"></span>p 31 dec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 2022, heef<span class=\"_ _6\"></span>t de groep ku<span class=\"_ _2\"></span>nnen aa<span class=\"_ _2\"></span>ntonen dat he<span class=\"_ _2\"></span>t invorderba<span class=\"_ _2\"></span>ar be<span class=\"_ _2\"></span>drag me<span class=\"_ _2\"></span>er be<span class=\"_ _2\"></span>draag<span class=\"_ _2\"></span>t dan de b<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>e en zodo<span class=\"_ _2\"></span>ende is d<span class=\"_ _2\"></span>e goo<span class=\"_ _2\"></span>dwill niet afg<span class=\"_ _2\"></span>ewaarde<span class=\"_ _2\"></span>erd voor de voor<span class=\"_ _6\"></span>tgezet<span class=\"_ _2\"></span>te bedrij<span class=\"_ _2\"></span>fsac<span class=\"_ _2\"></span>tivitei<span class=\"_ _2\"></span>ten. De be<span class=\"_ _2\"></span>rekeningen van de \u2018gebruikswaarde\u2019 ma<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>en geb<span class=\"_ _2\"></span>ruik van kasstroo<span class=\"_ _2\"></span>mvoorsp<span class=\"_ _2\"></span>elling<span class=\"_ _2\"></span>en geb<span class=\"_ _2\"></span>ruik<span class=\"_ _2\"></span>t (die EBITD<span class=\"_ _0\"></span>A<span class=\"_ _2\"></span>, bewe<span class=\"_ _2\"></span>ginge<span class=\"_ _2\"></span>n inzake werkkapi<span class=\"_ _2\"></span>taal, investeri<span class=\"_ _2\"></span>ngen e<span class=\"_ _2\"></span>n belas<span class=\"_ _2\"></span>tinge<span class=\"_ _2\"></span>n omvat<span class=\"_ _2\"></span>ten<span class=\"_ _0\"></span>) e<span class=\"_ _2\"></span>n zijn geba<span class=\"_ _2\"></span>seerd o<span class=\"_ _2\"></span>p financ<span class=\"_ _2\"></span>i\u00eble voo<span class=\"_ _2\"></span>rspe<span class=\"_ _2\"></span>llinge<span class=\"_ _2\"></span>n voor ee<span class=\"_ _2\"></span>n per<span class=\"_ _2\"></span>iode van v<span class=\"_ _2\"></span>ijf jaar<span class=\"_ _0\"></span>. Sc<span class=\"_ _2\"></span>hat<span class=\"_ _2\"></span>ting<span class=\"_ _2\"></span>en die verde<span class=\"_ _2\"></span>r gaan dan deze per<span class=\"_ _2\"></span>iode van v<span class=\"_ _2\"></span>ijf jaar wo<span class=\"_ _2\"></span>rden b<span class=\"_ _2\"></span>erekend met e<span class=\"_ _2\"></span>en groeip<span class=\"_ _2\"></span>erce<span class=\"_ _2\"></span>ntage da<span class=\"_ _2\"></span>t de lang<span class=\"_ _2\"></span>etermijngro<span class=\"_ _2\"></span>ei weer<span class=\"_ _2\"></span>spie<span class=\"_ _2\"></span>gelt die van toepas<span class=\"_ _2\"></span>sing is op d<span class=\"_ _2\"></span>e kasstroom<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>enere<span class=\"_ _2\"></span>rende eenh<span class=\"_ _2\"></span>eid, in lijn m<span class=\"_ _2\"></span>et wat het ma<span class=\"_ _2\"></span>nage<span class=\"_ _2\"></span>ment de<span class=\"_ _2\"></span>nk<span class=\"_ _2\"></span>t over de lang<span class=\"_ _2\"></span>etermijnwinst over d<span class=\"_ _2\"></span>e hele cyclu<span class=\"_ _2\"></span>s. Belan<span class=\"_ _2\"></span>grijke aanname<span class=\"_ _2\"></span>s waarop het m<span class=\"_ _2\"></span>anag<span class=\"_ _2\"></span>ement zi<span class=\"_ _2\"></span>ch heef<span class=\"_ _6\"></span>t geba<span class=\"_ _2\"></span>seerd o<span class=\"_ _2\"></span>m de \u2018gebruikswaarde\u2019 te bep<span class=\"_ _2\"></span>alen o<span class=\"_ _2\"></span>mvatten groeip<span class=\"_ _2\"></span>erce<span class=\"_ _2\"></span>ntage<span class=\"_ _2\"></span>s van 1% voor Europa en 2% voor d<span class=\"_ _2\"></span>e VS (2<span class=\"_ _1a\"></span>021: respe<span class=\"_ _2\"></span>ctievelijk 1% 1%<span class=\"_ _0\"></span>) e<span class=\"_ _2\"></span>n een dis<span class=\"_ _2\"></span>conterin<span class=\"_ _2\"></span>gsvoet na bel<span class=\"_ _2\"></span>asting van 10,0% (2021: 8,2%<span class=\"_ _0\"></span>). De \u2018gebruikswaard<span class=\"_ _2\"></span>e\u2019 is voornam<span class=\"_ _2\"></span>elijk ge<span class=\"_ _2\"></span>base<span class=\"_ _2\"></span>erd op de eindwaa<span class=\"_ _2\"></span>rde die bijzond<span class=\"_ _2\"></span>er gevoel<span class=\"_ _2\"></span>ig is voor wijzig<span class=\"_ _2\"></span>ingen in de verond<span class=\"_ _2\"></span>erstellin<span class=\"_ _2\"></span>g over het groe<span class=\"_ _2\"></span>iperc<span class=\"_ _2\"></span>entag<span class=\"_ _2\"></span>e en de disco<span class=\"_ _2\"></span>nteringsvoe<span class=\"_ _2\"></span>t. Disco<span class=\"_ _2\"></span>nteringsvoeten zijn g<span class=\"_ _2\"></span>ebase<span class=\"_ _2\"></span>erd op de gewo<span class=\"_ _2\"></span>gen g<span class=\"_ _2\"></span>emidd<span class=\"_ _2\"></span>elde kost van he<span class=\"_ _2\"></span>t kapita<span class=\"_ _2\"></span>al. Deze gewog<span class=\"_ _2\"></span>en gemi<span class=\"_ _2\"></span>ddel<span class=\"_ _2\"></span>de kost van het kapi<span class=\"_ _2\"></span>taal word<span class=\"_ _2\"></span>t vergel<span class=\"_ _2\"></span>eken met verg<span class=\"_ _2\"></span>elijkb<span class=\"_ _2\"></span>are conc<span class=\"_ _2\"></span>urrenten. Bij de g<span class=\"_ _2\"></span>roeip<span class=\"_ _2\"></span>ercent<span class=\"_ _2\"></span>ages van de eind<span class=\"_ _2\"></span>waarde word<span class=\"_ _2\"></span>t rekening geh<span class=\"_ _2\"></span>oude<span class=\"_ _2\"></span>n met ex<span class=\"_ _2\"></span>terne macro<span class=\"_ _2\"></span>-<span class=\"_ _6\"></span>econ<span class=\"_ _2\"></span>omisch<span class=\"_ _2\"></span>e geg<span class=\"_ _2\"></span>evensbronn<span class=\"_ _2\"></span>en en indu<span class=\"_ _2\"></span>strie<span class=\"_ _2\"></span>-spe<span class=\"_ _2\"></span>cifie<span class=\"_ _2\"></span>ke t<span class=\"_ _0\"></span>en<span class=\"_ _2\"></span>dens<span class=\"_ _2\"></span>en. On<span class=\"_ _2\"></span>ders<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e tabel o<span class=\"_ _2\"></span>mvat de kasstroo<span class=\"_ _2\"></span>m-<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>enere<span class=\"_ _2\"></span>rende e<span class=\"_ _2\"></span>enhe<span class=\"_ _2\"></span>den waara<span class=\"_ _2\"></span>an goo<span class=\"_ _2\"></span>dwill werd toeg<span class=\"_ _2\"></span>ewezen en presen<span class=\"_ _2\"></span>teer<span class=\"_ _2\"></span>t de waa<span class=\"_ _2\"></span>rde die deze twe<span class=\"_ _2\"></span>e aannam<span class=\"_ _2\"></span>es onaf<span class=\"_ _2\"></span>hankelijk mo<span class=\"_ _2\"></span>eten ver<span class=\"_ _2\"></span>tegenwo<span class=\"_ _2\"></span>ordige<span class=\"_ _2\"></span>n om de \u2018<span class=\"_ _1a\"></span>gebr<span class=\"_ _2\"></span>uikswaarde\u2019 te verminde<span class=\"_ _2\"></span>ren tot de boe<span class=\"_ _2\"></span>k<span class=\"_ _2\"></span>waarde.Sensitiviteit<span class=\"_ _2\"></span>s-anal<span class=\"_ _2\"></span>yse per Minimaal Maxim<span class=\"_ _2\"></span>aal kas<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>oo<span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>-groeipercent<span class=\"_ _2\"></span>agegroeipercent<span class=\"_ _2\"></span>agegenererende eenheidE<span class=\"_ _0\"></span>uropa<span class=\"_ _18a\"> </span><span class=\"lsd wsd\">0,0%<span class=\"_ _18b\"> </span><span class=\"ls5b ws59\">1<span class=\"_ _2\"></span>0,7<span class=\"_ _2\"></span>%</span></span>VS<span class=\"_ _18c\"> </span><span class=\"lsb8 wsb7\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>4%)<span class=\"_ _18d\"> </span><span class=\"ls8a ws88\">1<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>,9<span class=\"_ _6\"></span>%</span></span>Bewegin<span class=\"_ _2\"></span>gen ten opzichte van vorig ja<span class=\"_ _2\"></span>ar voor de vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tgezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten he<span class=\"_ _2\"></span>bbe<span class=\"_ _2\"></span>n uitslui<span class=\"_ _2\"></span>tend betre<span class=\"_ _2\"></span>kking o<span class=\"_ _2\"></span>p wisselk<span class=\"_ _0\"></span>oerswijzig<span class=\"_ _0\"></span>ingen.T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 12. A<span class=\"_ _0\"></span>ndere i<span class=\"_ _0\"></span>mmat<span class=\"_ _0\"></span>eri\u00eble v<span class=\"_ _0\"></span>ast<span class=\"_ _0\"></span>e activ<span class=\"_ _0\"></span>aIntern Handels<span class=\"_ _2\"></span>-Sof<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ware en gegenereerde (In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)T<span class=\"_ _24\"></span>otaalmerk<span class=\"_ _0\"></span>enlicentiesimmateri\u00eble vas<span class=\"_ _2\"></span>te a<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ivaOp<span class=\"_ _2\"></span>ening n<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waar<span class=\"_ _2\"></span>de pe<span class=\"_ _2\"></span>r 1 janua<span class=\"_ _2\"></span>ri 2021<span class=\"_ _f3\"> </span>5<span class=\"_ _2\"></span>.94<span class=\"_ _6\"></span>3 <span class=\"_ _d3\"> </span><span class=\"ls63 ws61\">1.1<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span> <span class=\"_ _d3\"> </span></span>2.<span class=\"_ _2\"></span>338 <span class=\"_ _7a\"> </span><span class=\"ls92 ws90\">9.<span class=\"_ _6\"></span>4<span class=\"_ _6\"></span>6<span class=\"_ _6\"></span>6<span class=\"_ _6\"></span> <span class=\"_ _0\"></span></span>-Stop<span class=\"_ _2\"></span>gezette b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>fsac<span class=\"_ _2\"></span>tivitei<span class=\"_ _2\"></span>ten in openi<span class=\"_ _2\"></span>ngsbal<span class=\"_ _2\"></span>ans<span class=\"_ _19e\"> </span>-<span class=\"_ _f1\"> </span>(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.0<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>2)<span class=\"_ _ba\"> </span><span class=\"ls8e ws8c\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>4)<span class=\"_ _76\"> </span><span class=\"lsb4 wsb2\">(2<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>497<span class=\"_ _2\"></span>)</span></span>Aanschaf<span class=\"_ _2\"></span>fingen<span class=\"_ _19f\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _73\"> </span>43 <span class=\"_ _10b\"> </span><span class=\"ls8e ws8c\">413<span class=\"_ _2\"></span> <span class=\"_ _19e\"> </span></span>4<span class=\"_ _2\"></span>56 </span>V<span class=\"_ _0\"></span>erkopen<span class=\"_ _1a0\"> </span>-<span class=\"_ _81\"> </span>-<span class=\"_ _ec\"> </span><span class=\"ls8e ws8c\">(<span class=\"_ _2\"></span>79)<span class=\"_ _6d\"> </span>(<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>9)</span>A<span class=\"_ _0\"></span>fschrijvingen<span class=\"_ _1a1\"> </span><span class=\"ls69 ws67\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.0<span class=\"_ _2\"></span>42)<span class=\"_ _e1\"> </span><span class=\"lsd wsd\">(<span class=\"_ _2\"></span>15)<span class=\"_ _1a2\"> </span></span>(38<span class=\"_ _2\"></span>4)<span class=\"_ _48\"> </span><span class=\"ls8e ws8c\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>41)</span></span>Wisselk<span class=\"_ _0\"></span>oersverschillen<span class=\"_ _1a3\"> </span><span class=\"ls0 ws0\">508 <span class=\"_ _5d\"> </span><span class=\"ls44 ws42\">11 <span class=\"_ _10f\"> </span></span>-<span class=\"_ _1a4\"> </span>519 </span>Slu<span class=\"_ _2\"></span>itin<span class=\"_ _2\"></span>g net<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waar<span class=\"_ _2\"></span>de pe<span class=\"_ _2\"></span>r 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2021<span class=\"_ _2f\"> </span>5<span class=\"_ _2\"></span>.4<span class=\"_ _2\"></span>08 <span class=\"_ _48\"> </span>1<span class=\"_ _2\"></span>83 <span class=\"_ _192\"> </span>83<span class=\"_ _2\"></span>4 <span class=\"_ _48\"> </span><span class=\"ls75 ws73\">6<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>425 </span>K<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>stprijs of re<span class=\"_ _2\"></span>\u00eble waard<span class=\"_ _2\"></span>e<span class=\"_ _ef\"> </span><span class=\"ls57 ws55\">1<span class=\"_ _2\"></span>0.<span class=\"_ _2\"></span>301<span class=\"_ _2\"></span> <span class=\"_ _8\"> </span><span class=\"ls58 ws56\">1<span class=\"_ _2\"></span>.203 <span class=\"_ _d3\"> </span><span class=\"ls76 ws74\">3.088 <span class=\"_ _76\"> </span></span></span>14<span class=\"_ _2\"></span>.59<span class=\"_ _2\"></span>3 </span>Gec<span class=\"_ _2\"></span>umule<span class=\"_ _2\"></span>erde afsc<span class=\"_ _2\"></span>hrijv<span class=\"_ _2\"></span>ingen, b<span class=\"_ _2\"></span>ijzondere (4<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>89<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>)<span class=\"_ _6b\"> </span>(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.020)<span class=\"_ _7b\"> </span><span class=\"ls8e ws8c\">(2.<span class=\"_ _2\"></span>25<span class=\"_ _6\"></span>4)<span class=\"_ _76\"> </span><span class=\"ls59 ws57\">(8<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>8)</span></span>waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen en over<span class=\"_ _2\"></span>ige aan<span class=\"_ _2\"></span>passing<span class=\"_ _2\"></span>enSlu<span class=\"_ _2\"></span>itin<span class=\"_ _2\"></span>g net<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waar<span class=\"_ _2\"></span>de pe<span class=\"_ _2\"></span>r 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2021 5.<span class=\"_ _2\"></span>408 <span class=\"_ _b2\"> </span>183 <span class=\"_ _192\"> </span>83<span class=\"_ _2\"></span>4 <span class=\"_ _48\"> </span><span class=\"ls75 ws73\">6<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>425 </span>voor v<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>ortg<span class=\"_ _2\"></span>ezette bedrijfsactiviteitenSlu<span class=\"_ _2\"></span>itin<span class=\"_ _2\"></span>g net<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waar<span class=\"_ _2\"></span>de pe<span class=\"_ _2\"></span>r 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2021 -<span class=\"_ _81\"> </span>-<span class=\"_ _81\"> </span>-<span class=\"_ _115\"> </span>-voor stopgezette bedrijfsact<span class=\"_ _2\"></span>iviteitenOp<span class=\"_ _2\"></span>ening n<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waar<span class=\"_ _2\"></span>de pe<span class=\"_ _2\"></span>r 1 janua<span class=\"_ _2\"></span>ri 2022<span class=\"_ _109\"> </span>5.<span class=\"_ _2\"></span>408 <span class=\"_ _b2\"> </span>183 <span class=\"_ _192\"> </span>83<span class=\"_ _2\"></span>4 <span class=\"_ _48\"> </span><span class=\"ls75 ws73\">6<span class=\"_ _2\"></span>.42<span class=\"_ _2\"></span>5 </span>Aanschaf<span class=\"_ _2\"></span>fingen<span class=\"_ _19f\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _73\"> </span><span class=\"ls46 ws44\">121<span class=\"_ _73\"> </span></span>7<span class=\"_ _1a5\"> </span><span class=\"ls57 ws55\">128</span></span>V<span class=\"_ _0\"></span>erkopen<span class=\"_ _1a0\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _81\"> </span>-<span class=\"_ _81\"> </span>-<span class=\"_ _115\"> </span>-</span>Overdra<span class=\"_ _2\"></span>chten<span class=\"_ _1a6\"> </span>-<span class=\"_ _e6\"> </span><span class=\"ls4e ws4c\">29<span class=\"_ _e6\"> </span></span>-<span class=\"_ _1a7\"> </span><span class=\"ls4e ws4c\">29</span>A<span class=\"_ _0\"></span>fschrijvingen<span class=\"_ _1a1\"> </span>(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>94)<span class=\"_ _47\"> </span><span class=\"ls69 ws67\">(3<span class=\"_ _2\"></span>8)<span class=\"_ _118\"> </span>(3<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>4)<span class=\"_ _48\"> </span><span class=\"ls5b ws59\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>16)</span></span>Wisselk<span class=\"_ _0\"></span>oersverschillen<span class=\"_ _1a3\"> </span>335<span class=\"_ _2\"></span> <span class=\"_ _49\"> </span>31<span class=\"_ _2\"></span> <span class=\"_ _120\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _ec\"> </span>366 </span>Slu<span class=\"_ _2\"></span>itin<span class=\"_ _2\"></span>g net<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waar<span class=\"_ _2\"></span>de pe<span class=\"_ _2\"></span>r 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2022<span class=\"_ _6e\"> </span>4<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>649<span class=\"_ _2\"></span> <span class=\"_ _e0\"> </span><span class=\"ls44 ws42\">326 <span class=\"_ _192\"> </span></span>457 <span class=\"_ _b2\"> </span><span class=\"ls44 ws42\">5.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>32 </span>K<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>stprijs of re<span class=\"_ _2\"></span>\u00eble waard<span class=\"_ _2\"></span>e<span class=\"_ _1a8\"> </span>1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>9<span class=\"_ _6\"></span> <span class=\"_ _7a\"> </span>1.438 <span class=\"_ _d3\"> </span><span class=\"ls76 ws74\">3.085 <span class=\"_ _7b\"> </span><span class=\"ls8e ws8c\">1<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.4<span class=\"_ _2\"></span>62<span class=\"_ _2\"></span> </span></span>Gec<span class=\"_ _2\"></span>umule<span class=\"_ _2\"></span>erde afsc<span class=\"_ _2\"></span>hrijv<span class=\"_ _2\"></span>ingen, b<span class=\"_ _2\"></span>ijzondere (<span class=\"_ _0\"></span>6.290)<span class=\"_ _8\"> </span>(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>12)<span class=\"_ _ac\"> </span><span class=\"ls8e ws8c\">(2.<span class=\"_ _2\"></span>628)<span class=\"_ _3\"> </span><span class=\"ls58 ws56\">(<span class=\"_ _2\"></span>10.030)</span></span>waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen en over<span class=\"_ _2\"></span>ige aan<span class=\"_ _2\"></span>passing<span class=\"_ _2\"></span>enSlu<span class=\"_ _2\"></span>itin<span class=\"_ _2\"></span>g net<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waar<span class=\"_ _2\"></span>de pe<span class=\"_ _2\"></span>r 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2022 4<span class=\"_ _2\"></span>.6<span class=\"_ _2\"></span>49 <span class=\"_ _aa\"> </span><span class=\"ls44 ws42\">326 <span class=\"_ _192\"> </span><span class=\"ls0 ws0\">457 <span class=\"_ _b2\"> </span></span>5.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>32 </span>voor v<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>ortg<span class=\"_ _2\"></span>ezette bedrijfsactiviteitenHet ha<span class=\"_ _2\"></span>ndels<span class=\"_ _2\"></span>merk van \u20ac 4,6 mil<span class=\"_ _2\"></span>joen h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t b<span class=\"_ _2\"></span>etrekk<span class=\"_ _2\"></span>ing op d<span class=\"_ _2\"></span>e overname van Be<span class=\"_ _2\"></span>ntley<span class=\"_ _0\"></span>. De totale afs<span class=\"_ _2\"></span>chrijv<span class=\"_ _2\"></span>inge<span class=\"_ _2\"></span>n voor de voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tgezet<span class=\"_ _2\"></span>te bedr<span class=\"_ _2\"></span>ijfsa<span class=\"_ _2\"></span>ctivi<span class=\"_ _2\"></span>teiten van \u20ac 1,5 miljo<span class=\"_ _2\"></span>en (2021: \u20ac 1,4 miljoen) zijn opge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n op de lijn \u2018<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>fs<span class=\"_ _2\"></span>chrijv<span class=\"_ _2\"></span>inge<span class=\"_ _2\"></span>n en waardevermi<span class=\"_ _2\"></span>nder<span class=\"_ _2\"></span>ingen\u2019 van de res<span class=\"_ _2\"></span>ultatenrekening.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-39-4": {
   "value": "T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>4. M<span class=\"_ _2\"></span>ateri<span class=\"_ _2\"></span>\u00eble vast<span class=\"_ _2\"></span>e act<span class=\"_ _2\"></span>ivaMateri\u00ebl<span class=\"_ _2\"></span>e vaste activa worde<span class=\"_ _2\"></span>n gewaarde<span class=\"_ _2\"></span>erd tegen aansc<span class=\"_ _2\"></span>haf<span class=\"_ _2\"></span>fin<span class=\"_ _2\"></span>gswaarde, vermin<span class=\"_ _2\"></span>derd me<span class=\"_ _2\"></span>t eventuele gecu<span class=\"_ _2\"></span>mulee<span class=\"_ _2\"></span>rde afsch<span class=\"_ _2\"></span>rijvin<span class=\"_ _2\"></span>gen en ve<span class=\"_ _2\"></span>rminde<span class=\"_ _2\"></span>rd met eventue<span class=\"_ _2\"></span>le gecu<span class=\"_ _2\"></span>mulee<span class=\"_ _2\"></span>rde waardeverm<span class=\"_ _2\"></span>inder<span class=\"_ _2\"></span>ingen. D<span class=\"_ _2\"></span>e kostprijs van materi\u00ebl<span class=\"_ _2\"></span>e vaste activa omvat ook d<span class=\"_ _2\"></span>e geraam<span class=\"_ _2\"></span>de kostprijs voor ontm<span class=\"_ _2\"></span>anteling en ver<span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>ijderi<span class=\"_ _2\"></span>ng van het ac<span class=\"_ _2\"></span>tief en het hers<span class=\"_ _2\"></span>tellen van de si<span class=\"_ _2\"></span>te in zijn oorsp<span class=\"_ _2\"></span>ronkelijke staat, waarbi<span class=\"_ _2\"></span>j de voor<span class=\"_ _2\"></span>zieni<span class=\"_ _2\"></span>ng wordt o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in overeens<span class=\"_ _2\"></span>temming met IAS 3<span class=\"_ _0\"></span>7 \u2018<span class=\"_ _2\"></span>V<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>orzi<span class=\"_ _2\"></span>eninge<span class=\"_ _2\"></span>n, voor<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>elijke verplich<span class=\"_ _2\"></span>tingen e<span class=\"_ _2\"></span>n voor<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>elijke activa\u2019<span class=\"_ _24\"></span>.Latere kosten worden op<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>omen in d<span class=\"_ _2\"></span>e boe<span class=\"_ _2\"></span>k<span class=\"_ _2\"></span>waarde van het actief of als e<span class=\"_ _2\"></span>en af<span class=\"_ _2\"></span>zonder<span class=\"_ _2\"></span>lijk actief, waar gepas<span class=\"_ _2\"></span>t, maar en<span class=\"_ _2\"></span>kel wannee<span class=\"_ _2\"></span>r het waars<span class=\"_ _2\"></span>chijnlij<span class=\"_ _2\"></span>k is dat toekomstige e<span class=\"_ _2\"></span>cono<span class=\"_ _2\"></span>misch<span class=\"_ _2\"></span>e voorde<span class=\"_ _2\"></span>len die ver<span class=\"_ _2\"></span>bond<span class=\"_ _2\"></span>en zijn aan h<span class=\"_ _2\"></span>et actief n<span class=\"_ _2\"></span>aar de groep zull<span class=\"_ _2\"></span>en vlo<span class=\"_ _2\"></span>eien en d<span class=\"_ _2\"></span>e kostprijs van het a<span class=\"_ _2\"></span>ctief op e<span class=\"_ _2\"></span>en betrouw<span class=\"_ _2\"></span>bare wijze kan worde<span class=\"_ _2\"></span>n gemeten. D<span class=\"_ _2\"></span>e bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde van het ver<span class=\"_ _2\"></span>vang<span class=\"_ _2\"></span>en ond<span class=\"_ _2\"></span>erdee<span class=\"_ _2\"></span>l wordt ni<span class=\"_ _2\"></span>et lang<span class=\"_ _2\"></span>er in de bal<span class=\"_ _2\"></span>ans opgenomen. Alle <span class=\"_ _1a\"></span>andere herst<span class=\"_ _0\"></span>ellingen en onderhoudsk<span class=\"_ _0\"></span>osten<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in de resul<span class=\"_ _2\"></span>tatenrekening tijde<span class=\"_ _2\"></span>ns de bo<span class=\"_ _2\"></span>eking<span class=\"_ _2\"></span>sper<span class=\"_ _2\"></span>iode wa<span class=\"_ _2\"></span>arin ze zijn gema<span class=\"_ _2\"></span>ak<span class=\"_ _2\"></span>t.Grond<span class=\"_ _2\"></span>en worde<span class=\"_ _2\"></span>n niet afge<span class=\"_ _2\"></span>schreven. De a<span class=\"_ _2\"></span>fschri<span class=\"_ _2\"></span>jving van ande<span class=\"_ _2\"></span>re activa word<span class=\"_ _2\"></span>t berekend vol<span class=\"_ _2\"></span>gens de li<span class=\"_ _2\"></span>neaire me<span class=\"_ _2\"></span>thode om de kosten te kunnen toewijzen over de g<span class=\"_ _2\"></span>eraam<span class=\"_ _2\"></span>de resteren<span class=\"_ _2\"></span>de levensdu<span class=\"_ _2\"></span>ur<span class=\"_ _0\"></span>, en wel als volg<span class=\"_ _2\"></span>t:Indus<span class=\"_ _2\"></span>tri\u00eble e<span class=\"_ _2\"></span>n adminis<span class=\"_ _2\"></span>tratieve gebou<span class=\"_ _2\"></span>wen\u2022<span class=\"_ _42\"> </span>Stru<span class=\"_ _2\"></span>cturele we<span class=\"_ _2\"></span>rk<span class=\"_ _2\"></span>zaamh<span class=\"_ _2\"></span>ede<span class=\"_ _2\"></span>n <span class=\"_ _112\"> </span> 40<span class=\"_ _2\"></span>-5<span class=\"_ _2\"></span>0 jaar\u2022<span class=\"_ _42\"> </span>Andere e<span class=\"_ _2\"></span>leme<span class=\"_ _2\"></span>nten<span class=\"_ _9b\"> </span> 10<span class=\"_ _2\"></span>-25 jaar\u2022<span class=\"_ _42\"> </span><span class=\"ls4d ws4b\">Machines<span class=\"_ _1a\"></span> <span class=\"_ _17a\"> </span> 10<span class=\"_ _2\"></span>-33 j<span class=\"_ _0\"></span>aar</span>\u2022<span class=\"_ _42\"> </span>Rollen<span class=\"_ _2\"></span>d materiee<span class=\"_ _2\"></span>l<span class=\"_ _17b\"> </span>5 jaar\u2022<span class=\"_ _42\"> </span>Meub<span class=\"_ _2\"></span>ilair en toeb<span class=\"_ _2\"></span>ehore<span class=\"_ _2\"></span>n<span class=\"_ _a2\"> </span>5-1<span class=\"_ _2\"></span>5 jaarAuto\u2019<span class=\"_ _0\"></span>s in eigend<span class=\"_ _2\"></span>om worde<span class=\"_ _2\"></span>n afgesc<span class=\"_ _2\"></span>hreven tot een rest<span class=\"_ _2\"></span>waarde van 20% van de o<span class=\"_ _2\"></span>orsp<span class=\"_ _2\"></span>ronkelijke k<span class=\"_ _0\"></span>os<span class=\"_ _2\"></span>tprijs.V<span class=\"_ _0\"></span>er<span class=\"_ _2\"></span>van<span class=\"_ _2\"></span>gingso<span class=\"_ _2\"></span>nderd<span class=\"_ _2\"></span>elen a<span class=\"_ _2\"></span>ange<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>ocht vo<span class=\"_ _2\"></span>or sp<span class=\"_ _2\"></span>ecifi<span class=\"_ _2\"></span>eke install<span class=\"_ _2\"></span>aties worde<span class=\"_ _2\"></span>n gea<span class=\"_ _2\"></span>ctiveerd en a<span class=\"_ _2\"></span>fgesc<span class=\"_ _2\"></span>hreven over de nut<span class=\"_ _6\"></span>tige levensdu<span class=\"_ _2\"></span>ur die niet m<span class=\"_ _2\"></span>eer dan 4 j<span class=\"_ _2\"></span>aar be<span class=\"_ _2\"></span>draag<span class=\"_ _2\"></span>t. Products<span class=\"_ _2\"></span>talen wo<span class=\"_ _2\"></span>rden ge<span class=\"_ _2\"></span>activee<span class=\"_ _2\"></span>rd en afges<span class=\"_ _2\"></span>chreven over 2 jaar<span class=\"_ _0\"></span>.De res<span class=\"_ _2\"></span>twaa<span class=\"_ _2\"></span>rde en nu<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>tige levens<span class=\"_ _2\"></span>duur van activa word<span class=\"_ _2\"></span>en her<span class=\"_ _2\"></span>zien en wa<span class=\"_ _2\"></span>ar nodi<span class=\"_ _2\"></span>g aange<span class=\"_ _2\"></span>past o<span class=\"_ _2\"></span>p het ein<span class=\"_ _2\"></span>de van de versla<span class=\"_ _2\"></span>gper<span class=\"_ _2\"></span>iode. D<span class=\"_ _2\"></span>e bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde van ee<span class=\"_ _2\"></span>n actief word<span class=\"_ _2\"></span>t onmid<span class=\"_ _2\"></span>dellijk ver<span class=\"_ _2\"></span>minde<span class=\"_ _2\"></span>rd tot het realise<span class=\"_ _2\"></span>erbare b<span class=\"_ _2\"></span>edrag i<span class=\"_ _2\"></span>ndien de bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde van h<span class=\"_ _2\"></span>et actief ho<span class=\"_ _2\"></span>ger is d<span class=\"_ _2\"></span>an het ge<span class=\"_ _2\"></span>raamde realise<span class=\"_ _2\"></span>erbare b<span class=\"_ _2\"></span>edra<span class=\"_ _2\"></span>g.Aanpass<span class=\"_ _2\"></span>ingen a<span class=\"_ _2\"></span>an de re\u00ebl<span class=\"_ _2\"></span>e waarde als g<span class=\"_ _2\"></span>evolg van be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>comb<span class=\"_ _2\"></span>inaties word<span class=\"_ _2\"></span>en afge<span class=\"_ _2\"></span>schreven over de geraam<span class=\"_ _2\"></span>de res<span class=\"_ _2\"></span>terende nu<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>tige levens<span class=\"_ _2\"></span>duur van de betre<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>fen<span class=\"_ _2\"></span>de ac<span class=\"_ _2\"></span>tiva.Winsten en ver<span class=\"_ _2\"></span>liezen op verkopen van a<span class=\"_ _2\"></span>ctiva worden b<span class=\"_ _2\"></span>epa<span class=\"_ _2\"></span>ald door d<span class=\"_ _2\"></span>e opb<span class=\"_ _2\"></span>rengsten te vergel<span class=\"_ _2\"></span>ijken met de bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde e<span class=\"_ _2\"></span>n worden in d<span class=\"_ _2\"></span>e resul<span class=\"_ _2\"></span>tatenrekening op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men in \u2018Over<span class=\"_ _2\"></span>ige opb<span class=\"_ _2\"></span>rengsten\u2019 of \u2018Overi<span class=\"_ _2\"></span>ge kosten\u2019<span class=\"_ _24\"></span>.T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 13. Ma<span class=\"_ _0\"></span>ter<span class=\"_ _0\"></span>i\u00eble va<span class=\"_ _0\"></span>ste act<span class=\"_ _0\"></span>ivaOve<span class=\"_ _2\"></span>rig<span class=\"_ _2\"></span>e T<span class=\"_ _24\"></span>erreinen en Installaties en (In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)materi\u00eble T<span class=\"_ _24\"></span>otaalgebouwenmachinesvas<span class=\"_ _2\"></span>te a<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ivaOp<span class=\"_ _2\"></span>ening n<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waar<span class=\"_ _2\"></span>de pe<span class=\"_ _2\"></span>r 1 janua<span class=\"_ _2\"></span>ri 2021<span class=\"_ _10b\"> </span>1<span class=\"_ _0\"></span>70<span class=\"_ _0\"></span>.546<span class=\"_ _128\"> </span>1<span class=\"_ _2\"></span>31<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>62<span class=\"_ _2\"></span>4<span class=\"_ _63\"> </span><span class=\"ls40 ws3e\">1<span class=\"_ _2\"></span>0.118<span class=\"_ _ca\"> </span><span class=\"ls8 ws8\">312<span class=\"_ _2\"></span>.288</span></span>Stop<span class=\"_ _2\"></span>gezette b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>fsac<span class=\"_ _2\"></span>tivitei<span class=\"_ _2\"></span>ten in openi<span class=\"_ _2\"></span>ngsbal<span class=\"_ _2\"></span>ans<span class=\"_ _128\"> </span>(<span class=\"_ _6\"></span>126<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>24<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>)<span class=\"_ _11b\"> </span>(8<span class=\"_ _2\"></span>5.746)<span class=\"_ _2f\"> </span><span class=\"lsb1 wsaf\">(4<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>2)<span class=\"_ _ca\"> </span><span class=\"ls59 ws57\">(2<span class=\"_ _2\"></span>16<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>3)</span></span>Aanschaf<span class=\"_ _2\"></span>fingen<span class=\"_ _1a9\"> </span>1<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>5<span class=\"_ _6\"></span>76<span class=\"_ _2\"></span> <span class=\"_ _d3\"> </span>6.1<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span> <span class=\"_ _e0\"> </span><span class=\"ls5b ws59\">5.7<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span> <span class=\"_ _7b\"> </span><span class=\"ls6 ws6\">24<span class=\"_ _0\"></span>.<span class=\"_ _2\"></span>536 </span></span>Buitengebrui<span class=\"_ _0\"></span>kstellingen<span class=\"_ _15d\"> </span>(5<span class=\"_ _2\"></span>6)<span class=\"_ _1aa\"> </span>(23<span class=\"_ _2\"></span>5)<span class=\"_ _119\"> </span><span class=\"lsd wsd\">(225)<span class=\"_ _182\"> </span><span class=\"ls62 ws60\">(515)</span></span>Overdra<span class=\"_ _2\"></span>chten<span class=\"_ _1ab\"> </span>256<span class=\"_ _2\"></span> <span class=\"_ _1a2\"> </span>24<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span> <span class=\"_ _119\"> </span><span class=\"lsb1 wsaf\">(4<span class=\"_ _2\"></span>96<span class=\"_ _2\"></span>)<span class=\"_ _18f\"> </span></span>-Afschrijvingskost<span class=\"_ _0\"></span>en<span class=\"_ _1ac\"> </span>(5.<span class=\"_ _0\"></span>051)<span class=\"_ _6b\"> </span>(5<span class=\"_ _2\"></span>.838)<span class=\"_ _63\"> </span><span class=\"lsb1 wsaf\">(4.<span class=\"_ _2\"></span>81<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>)<span class=\"_ _6b\"> </span><span class=\"ls69 ws67\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.70<span class=\"_ _2\"></span>2)</span></span>Wisselk<span class=\"_ _0\"></span>oersverschillen<span class=\"_ _1ad\"> </span><span class=\"ls0 ws0\">363 <span class=\"_ _1ae\"> </span><span class=\"ls46 ws44\">921 <span class=\"_ _49\"> </span></span>195 <span class=\"_ _118\"> </span><span class=\"ls4f ws4d\">1.479 </span></span>Slu<span class=\"_ _2\"></span>itin<span class=\"_ _2\"></span>g net<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waar<span class=\"_ _2\"></span>de pe<span class=\"_ _2\"></span>r 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2021<span class=\"_ _6e\"> </span>52.<span class=\"_ _2\"></span>390 <span class=\"_ _6e\"> </span>47<span class=\"_ _0\"></span>.1<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span> <span class=\"_ _63\"> </span><span class=\"ls75 ws73\">6<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>420 <span class=\"_ _78\"> </span><span class=\"ls89 ws87\">1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>5<span class=\"_ _6\"></span>.94<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span> <span class=\"_ _0\"></span></span></span>K<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>stprijs of re<span class=\"_ _2\"></span>\u00eble waard<span class=\"_ _2\"></span>e<span class=\"_ _3c\"> </span><span class=\"ls5a ws58\">8<span class=\"_ _2\"></span>7.<span class=\"_ _26\"></span>6<span class=\"_ _6\"></span>8<span class=\"_ _2\"></span>1<span class=\"_ _8\"> </span><span class=\"ls89 ws87\">1<span class=\"_ _2\"></span>75<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>241<span class=\"_ _7b\"> </span><span class=\"lsd wsd\">14<span class=\"_ _2\"></span>.890<span class=\"_ _1af\"> </span></span></span>2<span class=\"_ _6\"></span>7<span class=\"_ _26\"></span>7.<span class=\"_ _6\"></span>8<span class=\"_ _2\"></span>1<span class=\"_ _6\"></span>2</span>Gec<span class=\"_ _2\"></span>umule<span class=\"_ _2\"></span>erde afsc<span class=\"_ _2\"></span>hrijv<span class=\"_ _2\"></span>ingen, b<span class=\"_ _2\"></span>ijzondere (35<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>1)<span class=\"_ _128\"> </span>(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>28<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>)<span class=\"_ _3\"> </span><span class=\"ls5b ws59\">(8<span class=\"_ _2\"></span>.47<span class=\"_ _6\"></span>1)<span class=\"_ _3\"> </span><span class=\"ls8e ws8c\">(<span class=\"_ _2\"></span>17<span class=\"_ _6\"></span>1<span class=\"_ _2\"></span>.8<span class=\"_ _2\"></span>69)</span></span>waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen en over<span class=\"_ _2\"></span>ige aan<span class=\"_ _2\"></span>passing<span class=\"_ _2\"></span>enSlu<span class=\"_ _2\"></span>itin<span class=\"_ _2\"></span>g net<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waar<span class=\"_ _2\"></span>de pe<span class=\"_ _2\"></span>r 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2021 52<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>390<span class=\"_ _2f\"> </span>47.13<span class=\"_ _2\"></span>4<span class=\"_ _8\"> </span><span class=\"ls75 ws73\">6.<span class=\"_ _2\"></span>42<span class=\"_ _2\"></span>0<span class=\"_ _79\"> </span><span class=\"ls89 ws87\">1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>5<span class=\"_ _6\"></span>.94<span class=\"_ _2\"></span>3</span></span>voor v<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>ortg<span class=\"_ _2\"></span>ezette bedrijfsactiviteitenSlu<span class=\"_ _2\"></span>itin<span class=\"_ _2\"></span>g net<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waar<span class=\"_ _2\"></span>de pe<span class=\"_ _2\"></span>r 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2021 119<span class=\"_ _0\"></span>.012<span class=\"_ _3\"> </span>5<span class=\"_ _2\"></span>6.<span class=\"_ _2\"></span>604<span class=\"_ _ba\"> </span><span class=\"ls44 ws42\">1.<span class=\"_ _2\"></span>832<span class=\"_ _1af\"> </span><span class=\"ls88 ws86\">177<span class=\"_ _24\"></span>.<span class=\"_ _2\"></span>448</span></span>voor stopgezette bedrijfsact<span class=\"_ _2\"></span>iviteitenOp<span class=\"_ _2\"></span>ening n<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waar<span class=\"_ _2\"></span>de pe<span class=\"_ _2\"></span>r 1 janua<span class=\"_ _2\"></span>ri 2022<span class=\"_ _49\"> </span>52<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>390<span class=\"_ _6b\"> </span>47.13<span class=\"_ _2\"></span>4<span class=\"_ _176\"> </span><span class=\"ls75 ws73\">6<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>420<span class=\"_ _ca\"> </span><span class=\"ls89 ws87\">1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>3</span></span>Aanschaf<span class=\"_ _2\"></span>fingen<span class=\"_ _101\"> </span>2.<span class=\"_ _2\"></span>600<span class=\"_ _2\"></span> <span class=\"_ _d3\"> </span>8<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span> <span class=\"_ _af\"> </span><span class=\"ls8a ws88\">6<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>42<span class=\"_ _6\"></span> <span class=\"_ _17\"> </span><span class=\"ls5a ws58\">1<span class=\"_ _6\"></span>7.<span class=\"_ _6\"></span>6<span class=\"_ _6\"></span>4<span class=\"_ _6\"></span>7<span class=\"_ _6\"></span> <span class=\"_ _0\"></span></span></span>V<span class=\"_ _0\"></span>erkopen<span class=\"_ _1b0\"> </span>-<span class=\"_ _ec\"> </span>(6<span class=\"_ _2\"></span>9)<span class=\"_ _19e\"> </span><span class=\"ls89 ws87\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>24)<span class=\"_ _1b1\"> </span><span class=\"ls5d ws5b\">(<span class=\"_ _2\"></span>19<span class=\"_ _2\"></span>3)</span></span>Overdra<span class=\"_ _2\"></span>chten<span class=\"_ _1b2\"> </span>1.<span class=\"_ _0\"></span>158 <span class=\"_ _1aa\"> </span>318 <span class=\"_ _b2\"> </span><span class=\"lsd wsd\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.50<span class=\"_ _2\"></span>5)<span class=\"_ _a8\"> </span><span class=\"ls8e ws8c\">(2<span class=\"_ _2\"></span>9)</span></span>Afschrijvingskost<span class=\"_ _0\"></span>en<span class=\"_ _1b3\"> </span>(5<span class=\"_ _2\"></span>.78<span class=\"_ _2\"></span>0)<span class=\"_ _63\"> </span>(6.<span class=\"_ _2\"></span>5<span class=\"_ _6\"></span>49)<span class=\"_ _6b\"> </span><span class=\"lsb1 wsaf\">(4<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>)<span class=\"_ _63\"> </span><span class=\"ls46 ws44\">(<span class=\"_ _2\"></span>17<span class=\"_ _24\"></span>.172)</span></span>Wisselk<span class=\"_ _0\"></span>oersverschillen<span class=\"_ _1b4\"> </span>87<span class=\"_ _2\"></span>7 <span class=\"_ _e1\"> </span>1<span class=\"_ _2\"></span>.088 <span class=\"_ _1b5\"> </span><span class=\"ls0 ws0\">18 <span class=\"_ _19e\"> </span><span class=\"ls8a ws88\">1<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span> </span></span>Slu<span class=\"_ _2\"></span>itin<span class=\"_ _2\"></span>g net<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waar<span class=\"_ _2\"></span>de pe<span class=\"_ _2\"></span>r 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2022<span class=\"_ _78\"> </span>51.245<span class=\"_ _79\"> </span>50.025<span class=\"_ _76\"> </span><span class=\"ls89 ws87\">6<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>8<span class=\"_ _63\"> </span><span class=\"ls63 ws61\">1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.17<span class=\"_ _2\"></span>8</span></span>K<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>stprijs of re<span class=\"_ _2\"></span>\u00eble waard<span class=\"_ _2\"></span>e<span class=\"_ _1b6\"> </span>91.0<span class=\"_ _2\"></span>53<span class=\"_ _2f\"> </span>164.082<span class=\"_ _1af\"> </span><span class=\"ls8 ws8\">15.155<span class=\"_ _6b\"> </span><span class=\"ls4e ws4c\">270<span class=\"_ _0\"></span>.290</span></span>Gec<span class=\"_ _2\"></span>umule<span class=\"_ _2\"></span>erde afsc<span class=\"_ _2\"></span>hrijv<span class=\"_ _2\"></span>ingen, b<span class=\"_ _2\"></span>ijzondere (<span class=\"_ _2\"></span>3<span class=\"_ _6\"></span>9.<span class=\"_ _6\"></span>8<span class=\"_ _6\"></span>0<span class=\"_ _6\"></span>8<span class=\"_ _6\"></span>)<span class=\"_ _77\"> </span>(114<span class=\"_ _2\"></span>.057<span class=\"_ _2\"></span>)<span class=\"_ _78\"> </span><span class=\"ls89 ws87\">(8<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>247<span class=\"_ _2\"></span>)<span class=\"_ _ca\"> </span><span class=\"ls59 ws57\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>62<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>12)</span></span>waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen en over<span class=\"_ _2\"></span>ige aan<span class=\"_ _2\"></span>passing<span class=\"_ _2\"></span>enSlu<span class=\"_ _2\"></span>itin<span class=\"_ _2\"></span>g net<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waar<span class=\"_ _2\"></span>de pe<span class=\"_ _2\"></span>r 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2022 51.245<span class=\"_ _79\"> </span>50.025<span class=\"_ _1af\"> </span><span class=\"ls89 ws87\">6<span class=\"_ _6\"></span>.9<span class=\"_ _2\"></span>08<span class=\"_ _1af\"> </span><span class=\"ls63 ws61\">1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.17<span class=\"_ _2\"></span>8</span></span>voor v<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>ortg<span class=\"_ _2\"></span>ezette bedrijfsactiviteitenSlu<span class=\"_ _2\"></span>itin<span class=\"_ _2\"></span>g net<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waar<span class=\"_ _2\"></span>de pe<span class=\"_ _2\"></span>r 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2022 0<span class=\"_ _82\"> </span>0<span class=\"_ _82\"> </span>0<span class=\"_ _1b7\"> </span>0voor stopgezette bedrijfsact<span class=\"_ _2\"></span>iviteiten-In 2022 werd in totaal \u20ac 17<span class=\"_ _0\"></span>,6 miljo<span class=\"_ _2\"></span>en toegevoe<span class=\"_ _2\"></span>gd voo<span class=\"_ _2\"></span>r de voor<span class=\"_ _6\"></span>tgezette b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>fsac<span class=\"_ _2\"></span>tiviteiten. D<span class=\"_ _2\"></span>e be<span class=\"_ _2\"></span>langrij<span class=\"_ _2\"></span>kste inv<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>stering<span class=\"_ _2\"></span>en in 2022waren in inst<span class=\"_ _2\"></span>allaties e<span class=\"_ _2\"></span>n machin<span class=\"_ _2\"></span>es. De totale afs<span class=\"_ _2\"></span>chrijv<span class=\"_ _2\"></span>inge<span class=\"_ _2\"></span>n voor de voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tgezet<span class=\"_ _2\"></span>te bedr<span class=\"_ _2\"></span>ijfsa<span class=\"_ _2\"></span>ctivi<span class=\"_ _2\"></span>teiten van \u20ac 17<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>1 miljo<span class=\"_ _2\"></span>en (2021: \u20ac 15,<span class=\"_ _0\"></span>7 m<span class=\"_ _2\"></span>iljoe<span class=\"_ _2\"></span>n<span class=\"_ _0\"></span>) we<span class=\"_ _2\"></span>rden op<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>omen in \u2018<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>fs<span class=\"_ _2\"></span>chrijv<span class=\"_ _2\"></span>inge<span class=\"_ _2\"></span>n en waardevermi<span class=\"_ _2\"></span>nder<span class=\"_ _2\"></span>ingen\u2019 van de res<span class=\"_ _2\"></span>ultatenrekening.Recht-<span class=\"_ _2\"></span>op-<span class=\"_ _2\"></span>ge<span class=\"_ _2\"></span>bruik (In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)Eige<span class=\"_ _2\"></span>n PP<span class=\"_ _0\"></span>&amp;<span class=\"_ _2\"></span>E<span class=\"_ _ca\"> </span>T<span class=\"_ _24\"></span>o<span class=\"_ _2\"></span>taa<span class=\"_ _2\"></span>l PP<span class=\"_ _0\"></span>&amp;Eactiva Per 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2021 <span class=\"_ _1b8\"> </span>52<span class=\"_ _2\"></span>.81<span class=\"_ _2\"></span>5 <span class=\"_ _10f\"> </span><span class=\"ls8 ws8\">53<span class=\"_ _2\"></span>.128<span class=\"_ _1a\"></span> <span class=\"_ _1a5\"> </span><span class=\"ls89 ws87\">10<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>3 </span></span> Stop<span class=\"_ _2\"></span>gezette b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>fsac<span class=\"_ _2\"></span>tivitei<span class=\"_ _2\"></span>ten in openi<span class=\"_ _2\"></span>ngsbal<span class=\"_ _2\"></span>ans <span class=\"_ _117\"> </span>-<span class=\"_ _7f\"> </span>-<span class=\"_ _9c\"> </span>- Aanscha<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>finge<span class=\"_ _2\"></span>n <span class=\"_ _1b9\"> </span>5<span class=\"_ _2\"></span>.789<span class=\"_ _2\"></span> <span class=\"_ _8f\"> </span><span class=\"ls44 ws42\">11.858 <span class=\"_ _112\"> </span><span class=\"ls5a ws58\">1<span class=\"_ _6\"></span>7.<span class=\"_ _6\"></span>6<span class=\"_ _26\"></span>4<span class=\"_ _2\"></span>7<span class=\"_ _6\"></span> <span class=\"_ _0\"></span></span></span> V<span class=\"_ _0\"></span>er<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>ope<span class=\"_ _2\"></span>n <span class=\"_ _d4\"> </span>(23)<span class=\"_ _a3\"> </span><span class=\"ls81 ws7f\">(1<span class=\"_ _2\"></span>70)<span class=\"_ _a0\"> </span><span class=\"ls5d ws5b\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>93)</span></span> A<span class=\"_ _0\"></span>fschrijvingen <span class=\"_ _1ba\"> </span>(<span class=\"_ _6\"></span>7.<span class=\"_ _6\"></span>4<span class=\"_ _6\"></span>0<span class=\"_ _26\"></span>5<span class=\"_ _2\"></span>)<span class=\"_ _112\"> </span><span class=\"ls66 ws64\">(<span class=\"_ _2\"></span>9.<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>6<span class=\"_ _6\"></span>8<span class=\"_ _6\"></span>)<span class=\"_ _112\"> </span><span class=\"ls46 ws44\">(<span class=\"_ _2\"></span>17<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>172)</span></span> Overdra<span class=\"_ _2\"></span>chten<span class=\"_ _157\"> </span>-<span class=\"_ _181\"> </span><span class=\"ls8e ws8c\">(2<span class=\"_ _2\"></span>9)<span class=\"_ _1bb\"> </span>(2<span class=\"_ _2\"></span>9)</span> Wisselk<span class=\"_ _0\"></span>oersverschillen<span class=\"_ _0\"></span> <span class=\"_ _1bc\"> </span>1.485 <span class=\"_ _1bd\"> </span><span class=\"ls5d ws5b\">498<span class=\"_ _2\"></span> <span class=\"_ _1bd\"> </span><span class=\"ls8a ws88\">1<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>8<span class=\"_ _6\"></span>3<span class=\"_ _2\"></span> <span class=\"_ _0\"></span></span></span> Per 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2022 <span class=\"_ _1be\"> </span>52<span class=\"_ _2\"></span>.6<span class=\"_ _2\"></span>62 <span class=\"_ _e6\"> </span>55.<span class=\"_ _2\"></span>516 <span class=\"_ _120\"> </span>1<span class=\"_ _2\"></span>08.178 (In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _1bf\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _164\"> </span>2021</span>Recht<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>op<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>ge<span class=\"_ _2\"></span>brui<span class=\"_ _2\"></span>k act<span class=\"_ _2\"></span>iva \u2013 T<span class=\"_ _24\"></span>e<span class=\"_ _2\"></span>rrein<span class=\"_ _2\"></span>en en g<span class=\"_ _2\"></span>ebou<span class=\"_ _2\"></span>wen<span class=\"_ _fb\"> </span><span class=\"lsab wsa9\">4<span class=\"_ _2\"></span>7.<span class=\"_ _2\"></span>7<span class=\"_ _6\"></span>2<span class=\"_ _6\"></span>8<span class=\"_ _2\"></span> <span class=\"_ _3\"> </span><span class=\"ls63 ws61\">5<span class=\"_ _2\"></span>0.1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>8 </span></span>K<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>sten \u2013 Gekap<span class=\"_ _2\"></span>italis<span class=\"_ _2\"></span>eerde l<span class=\"_ _2\"></span>easing<span class=\"_ _2\"></span>s<span class=\"_ _1c0\"> </span><span class=\"ls59 ws57\">82<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>85<span class=\"_ _2\"></span> <span class=\"_ _63\"> </span><span class=\"ls58 ws56\">80.2<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>1 </span></span>Gecumuleerde afsch<span class=\"_ _1a\"></span>rijvingen<span class=\"_ _1c1\"> </span><span class=\"ls4f ws4d\">(34.457)<span class=\"_ _128\"> </span><span class=\"ls59 ws57\">(30<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>3)</span></span>T<span class=\"_ _24\"></span>ota<span class=\"_ _2\"></span>al stopgezette bedrijfsac<span class=\"_ _2\"></span>tiviteiten<span class=\"_ _1c2\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _6d\"> </span><span class=\"ls92 ws90\">3<span class=\"_ _2\"></span>9.<span class=\"_ _6\"></span>1<span class=\"_ _2\"></span>0<span class=\"_ _6\"></span>7<span class=\"_ _2\"></span> <span class=\"_ _0\"></span></span></span>Recht<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>op<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>ge<span class=\"_ _2\"></span>brui<span class=\"_ _2\"></span>k act<span class=\"_ _2\"></span>iva \u2013 Inst<span class=\"_ _2\"></span>allat<span class=\"_ _2\"></span>ies<span class=\"_ _2\"></span>, mac<span class=\"_ _2\"></span>hine<span class=\"_ _2\"></span>s en uit<span class=\"_ _2\"></span>rust<span class=\"_ _2\"></span>ing<span class=\"_ _1c3\"> </span><span class=\"ls89 ws87\">4<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span> <span class=\"_ _176\"> </span><span class=\"ls16 ws16\">2<span class=\"_ _2\"></span>.70<span class=\"_ _2\"></span>7 </span></span>K<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>sten \u2013 Gekap<span class=\"_ _2\"></span>italis<span class=\"_ _2\"></span>eerde l<span class=\"_ _2\"></span>easing<span class=\"_ _2\"></span>s<span class=\"_ _155\"> </span><span class=\"lsb9 wsb8\">8<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>1<span class=\"_ _6\"></span>74<span class=\"_ _6\"></span> <span class=\"_ _e0\"> </span><span class=\"ls57 ws55\">4.5<span class=\"_ _2\"></span>59<span class=\"_ _2\"></span> </span></span>Gecumuleerde afsch<span class=\"_ _1a\"></span>rijvingen<span class=\"_ _1c4\"> </span><span class=\"ls89 ws87\">(3.<span class=\"_ _2\"></span>24<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>)<span class=\"_ _76\"> </span><span class=\"ls69 ws67\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>852)</span></span>T<span class=\"_ _24\"></span>ota<span class=\"_ _2\"></span>al stopgezette bedrijfsac<span class=\"_ _2\"></span>tiviteiten<span class=\"_ _1c2\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _109\"> </span><span class=\"ls89 ws87\">1.9<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span> </span></span>Recht<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>op<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>ge<span class=\"_ _2\"></span>brui<span class=\"_ _2\"></span>k act<span class=\"_ _2\"></span>iva \u2013 T<span class=\"_ _24\"></span>o<span class=\"_ _2\"></span>taal g<span class=\"_ _2\"></span>ele<span class=\"_ _2\"></span>ased<span class=\"_ _2\"></span>e terre<span class=\"_ _2\"></span>inen<span class=\"_ _2\"></span>, geb<span class=\"_ _2\"></span>ouwen e<span class=\"_ _2\"></span>n uitr<span class=\"_ _2\"></span>usti<span class=\"_ _2\"></span>ng 52<span class=\"_ _2\"></span>.6<span class=\"_ _2\"></span>62 <span class=\"_ _1c5\"> </span>52<span class=\"_ _2\"></span>.81<span class=\"_ _2\"></span>5 (<span class=\"_ _2\"></span>PP&amp;<span class=\"_ _2\"></span>E<span class=\"_ _2\"></span>)K<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>sten \u2013 Gekap<span class=\"_ _2\"></span>italis<span class=\"_ _2\"></span>eerde l<span class=\"_ _2\"></span>easing<span class=\"_ _2\"></span>s<span class=\"_ _1c6\"> </span><span class=\"ls57 ws55\">90<span class=\"_ _2\"></span>.3<span class=\"_ _2\"></span>59 <span class=\"_ _1c5\"> </span></span>84.830 Gecumuleerde afsch<span class=\"_ _1a\"></span>rijvingen<span class=\"_ _1c7\"> </span><span class=\"ls5a ws58\">(<span class=\"_ _2\"></span>3<span class=\"_ _6\"></span>7.<span class=\"_ _6\"></span>6<span class=\"_ _6\"></span>9<span class=\"_ _6\"></span>7<span class=\"_ _26\"></span>)<span class=\"_ _1c5\"> </span><span class=\"ls69 ws67\">(32<span class=\"_ _2\"></span>.01<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>)</span></span>T<span class=\"_ _24\"></span>ota<span class=\"_ _2\"></span>al stopgezette bedrijfsac<span class=\"_ _2\"></span>tiviteiten<span class=\"_ _1c2\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _f1\"> </span><span class=\"ls16 ws16\">41<span class=\"_ _2\"></span>.070<span class=\"_ _2\"></span> </span></span>De ac<span class=\"_ _2\"></span>tiva van de groep di<span class=\"_ _2\"></span>e in onde<span class=\"_ _2\"></span>rpand g<span class=\"_ _2\"></span>egeven zijn a<span class=\"_ _2\"></span>ls waarbo<span class=\"_ _2\"></span>rg voor de l<span class=\"_ _2\"></span>ening<span class=\"_ _2\"></span>en worden b<span class=\"_ _2\"></span>esc<span class=\"_ _2\"></span>hreven in toelichtin<span class=\"_ _2\"></span>g 21 en 22.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-39-5": {
   "value": "T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>4. M<span class=\"_ _2\"></span>ateri<span class=\"_ _2\"></span>\u00eble vast<span class=\"_ _2\"></span>e act<span class=\"_ _2\"></span>ivaMateri\u00ebl<span class=\"_ _2\"></span>e vaste activa worde<span class=\"_ _2\"></span>n gewaarde<span class=\"_ _2\"></span>erd tegen aansc<span class=\"_ _2\"></span>haf<span class=\"_ _2\"></span>fin<span class=\"_ _2\"></span>gswaarde, vermin<span class=\"_ _2\"></span>derd me<span class=\"_ _2\"></span>t eventuele gecu<span class=\"_ _2\"></span>mulee<span class=\"_ _2\"></span>rde afsch<span class=\"_ _2\"></span>rijvin<span class=\"_ _2\"></span>gen en ve<span class=\"_ _2\"></span>rminde<span class=\"_ _2\"></span>rd met eventue<span class=\"_ _2\"></span>le gecu<span class=\"_ _2\"></span>mulee<span class=\"_ _2\"></span>rde waardeverm<span class=\"_ _2\"></span>inder<span class=\"_ _2\"></span>ingen. D<span class=\"_ _2\"></span>e kostprijs van materi\u00ebl<span class=\"_ _2\"></span>e vaste activa omvat ook d<span class=\"_ _2\"></span>e geraam<span class=\"_ _2\"></span>de kostprijs voor ontm<span class=\"_ _2\"></span>anteling en ver<span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>ijderi<span class=\"_ _2\"></span>ng van het ac<span class=\"_ _2\"></span>tief en het hers<span class=\"_ _2\"></span>tellen van de si<span class=\"_ _2\"></span>te in zijn oorsp<span class=\"_ _2\"></span>ronkelijke staat, waarbi<span class=\"_ _2\"></span>j de voor<span class=\"_ _2\"></span>zieni<span class=\"_ _2\"></span>ng wordt o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in overeens<span class=\"_ _2\"></span>temming met IAS 3<span class=\"_ _0\"></span>7 \u2018<span class=\"_ _2\"></span>V<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>orzi<span class=\"_ _2\"></span>eninge<span class=\"_ _2\"></span>n, voor<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>elijke verplich<span class=\"_ _2\"></span>tingen e<span class=\"_ _2\"></span>n voor<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>elijke activa\u2019<span class=\"_ _24\"></span>.Latere kosten worden op<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>omen in d<span class=\"_ _2\"></span>e boe<span class=\"_ _2\"></span>k<span class=\"_ _2\"></span>waarde van het actief of als e<span class=\"_ _2\"></span>en af<span class=\"_ _2\"></span>zonder<span class=\"_ _2\"></span>lijk actief, waar gepas<span class=\"_ _2\"></span>t, maar en<span class=\"_ _2\"></span>kel wannee<span class=\"_ _2\"></span>r het waars<span class=\"_ _2\"></span>chijnlij<span class=\"_ _2\"></span>k is dat toekomstige e<span class=\"_ _2\"></span>cono<span class=\"_ _2\"></span>misch<span class=\"_ _2\"></span>e voorde<span class=\"_ _2\"></span>len die ver<span class=\"_ _2\"></span>bond<span class=\"_ _2\"></span>en zijn aan h<span class=\"_ _2\"></span>et actief n<span class=\"_ _2\"></span>aar de groep zull<span class=\"_ _2\"></span>en vlo<span class=\"_ _2\"></span>eien en d<span class=\"_ _2\"></span>e kostprijs van het a<span class=\"_ _2\"></span>ctief op e<span class=\"_ _2\"></span>en betrouw<span class=\"_ _2\"></span>bare wijze kan worde<span class=\"_ _2\"></span>n gemeten. D<span class=\"_ _2\"></span>e bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde van het ver<span class=\"_ _2\"></span>vang<span class=\"_ _2\"></span>en ond<span class=\"_ _2\"></span>erdee<span class=\"_ _2\"></span>l wordt ni<span class=\"_ _2\"></span>et lang<span class=\"_ _2\"></span>er in de bal<span class=\"_ _2\"></span>ans opgenomen. Alle <span class=\"_ _1a\"></span>andere herst<span class=\"_ _0\"></span>ellingen en onderhoudsk<span class=\"_ _0\"></span>osten<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in de resul<span class=\"_ _2\"></span>tatenrekening tijde<span class=\"_ _2\"></span>ns de bo<span class=\"_ _2\"></span>eking<span class=\"_ _2\"></span>sper<span class=\"_ _2\"></span>iode wa<span class=\"_ _2\"></span>arin ze zijn gema<span class=\"_ _2\"></span>ak<span class=\"_ _2\"></span>t.Grond<span class=\"_ _2\"></span>en worde<span class=\"_ _2\"></span>n niet afge<span class=\"_ _2\"></span>schreven. De a<span class=\"_ _2\"></span>fschri<span class=\"_ _2\"></span>jving van ande<span class=\"_ _2\"></span>re activa word<span class=\"_ _2\"></span>t berekend vol<span class=\"_ _2\"></span>gens de li<span class=\"_ _2\"></span>neaire me<span class=\"_ _2\"></span>thode om de kosten te kunnen toewijzen over de g<span class=\"_ _2\"></span>eraam<span class=\"_ _2\"></span>de resteren<span class=\"_ _2\"></span>de levensdu<span class=\"_ _2\"></span>ur<span class=\"_ _0\"></span>, en wel als volg<span class=\"_ _2\"></span>t:Indus<span class=\"_ _2\"></span>tri\u00eble e<span class=\"_ _2\"></span>n adminis<span class=\"_ _2\"></span>tratieve gebou<span class=\"_ _2\"></span>wen\u2022<span class=\"_ _42\"> </span>Stru<span class=\"_ _2\"></span>cturele we<span class=\"_ _2\"></span>rk<span class=\"_ _2\"></span>zaamh<span class=\"_ _2\"></span>ede<span class=\"_ _2\"></span>n <span class=\"_ _112\"> </span> 40<span class=\"_ _2\"></span>-5<span class=\"_ _2\"></span>0 jaar\u2022<span class=\"_ _42\"> </span>Andere e<span class=\"_ _2\"></span>leme<span class=\"_ _2\"></span>nten<span class=\"_ _9b\"> </span> 10<span class=\"_ _2\"></span>-25 jaar\u2022<span class=\"_ _42\"> </span><span class=\"ls4d ws4b\">Machines<span class=\"_ _1a\"></span> <span class=\"_ _17a\"> </span> 10<span class=\"_ _2\"></span>-33 j<span class=\"_ _0\"></span>aar</span>\u2022<span class=\"_ _42\"> </span>Rollen<span class=\"_ _2\"></span>d materiee<span class=\"_ _2\"></span>l<span class=\"_ _17b\"> </span>5 jaar\u2022<span class=\"_ _42\"> </span>Meub<span class=\"_ _2\"></span>ilair en toeb<span class=\"_ _2\"></span>ehore<span class=\"_ _2\"></span>n<span class=\"_ _a2\"> </span>5-1<span class=\"_ _2\"></span>5 jaarAuto\u2019<span class=\"_ _0\"></span>s in eigend<span class=\"_ _2\"></span>om worde<span class=\"_ _2\"></span>n afgesc<span class=\"_ _2\"></span>hreven tot een rest<span class=\"_ _2\"></span>waarde van 20% van de o<span class=\"_ _2\"></span>orsp<span class=\"_ _2\"></span>ronkelijke k<span class=\"_ _0\"></span>os<span class=\"_ _2\"></span>tprijs.V<span class=\"_ _0\"></span>er<span class=\"_ _2\"></span>van<span class=\"_ _2\"></span>gingso<span class=\"_ _2\"></span>nderd<span class=\"_ _2\"></span>elen a<span class=\"_ _2\"></span>ange<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>ocht vo<span class=\"_ _2\"></span>or sp<span class=\"_ _2\"></span>ecifi<span class=\"_ _2\"></span>eke install<span class=\"_ _2\"></span>aties worde<span class=\"_ _2\"></span>n gea<span class=\"_ _2\"></span>ctiveerd en a<span class=\"_ _2\"></span>fgesc<span class=\"_ _2\"></span>hreven over de nut<span class=\"_ _6\"></span>tige levensdu<span class=\"_ _2\"></span>ur die niet m<span class=\"_ _2\"></span>eer dan 4 j<span class=\"_ _2\"></span>aar be<span class=\"_ _2\"></span>draag<span class=\"_ _2\"></span>t. Products<span class=\"_ _2\"></span>talen wo<span class=\"_ _2\"></span>rden ge<span class=\"_ _2\"></span>activee<span class=\"_ _2\"></span>rd en afges<span class=\"_ _2\"></span>chreven over 2 jaar<span class=\"_ _0\"></span>.De res<span class=\"_ _2\"></span>twaa<span class=\"_ _2\"></span>rde en nu<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>tige levens<span class=\"_ _2\"></span>duur van activa word<span class=\"_ _2\"></span>en her<span class=\"_ _2\"></span>zien en wa<span class=\"_ _2\"></span>ar nodi<span class=\"_ _2\"></span>g aange<span class=\"_ _2\"></span>past o<span class=\"_ _2\"></span>p het ein<span class=\"_ _2\"></span>de van de versla<span class=\"_ _2\"></span>gper<span class=\"_ _2\"></span>iode. D<span class=\"_ _2\"></span>e bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde van ee<span class=\"_ _2\"></span>n actief word<span class=\"_ _2\"></span>t onmid<span class=\"_ _2\"></span>dellijk ver<span class=\"_ _2\"></span>minde<span class=\"_ _2\"></span>rd tot het realise<span class=\"_ _2\"></span>erbare b<span class=\"_ _2\"></span>edrag i<span class=\"_ _2\"></span>ndien de bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde van h<span class=\"_ _2\"></span>et actief ho<span class=\"_ _2\"></span>ger is d<span class=\"_ _2\"></span>an het ge<span class=\"_ _2\"></span>raamde realise<span class=\"_ _2\"></span>erbare b<span class=\"_ _2\"></span>edra<span class=\"_ _2\"></span>g.Aanpass<span class=\"_ _2\"></span>ingen a<span class=\"_ _2\"></span>an de re\u00ebl<span class=\"_ _2\"></span>e waarde als g<span class=\"_ _2\"></span>evolg van be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>comb<span class=\"_ _2\"></span>inaties word<span class=\"_ _2\"></span>en afge<span class=\"_ _2\"></span>schreven over de geraam<span class=\"_ _2\"></span>de res<span class=\"_ _2\"></span>terende nu<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>tige levens<span class=\"_ _2\"></span>duur van de betre<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>fen<span class=\"_ _2\"></span>de ac<span class=\"_ _2\"></span>tiva.Winsten en ver<span class=\"_ _2\"></span>liezen op verkopen van a<span class=\"_ _2\"></span>ctiva worden b<span class=\"_ _2\"></span>epa<span class=\"_ _2\"></span>ald door d<span class=\"_ _2\"></span>e opb<span class=\"_ _2\"></span>rengsten te vergel<span class=\"_ _2\"></span>ijken met de bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde e<span class=\"_ _2\"></span>n worden in d<span class=\"_ _2\"></span>e resul<span class=\"_ _2\"></span>tatenrekening op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men in \u2018Over<span class=\"_ _2\"></span>ige opb<span class=\"_ _2\"></span>rengsten\u2019 of \u2018Overi<span class=\"_ _2\"></span>ge kosten\u2019<span class=\"_ _24\"></span>.T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6. An<span class=\"_ _2\"></span>dere i<span class=\"_ _2\"></span>mmat<span class=\"_ _2\"></span>eri\u00ebl<span class=\"_ _2\"></span>e vaste ac<span class=\"_ _2\"></span>tivaHandelsmerk<span class=\"_ _0\"></span>en Hand<span class=\"_ _2\"></span>elsme<span class=\"_ _2\"></span>rken die ver<span class=\"_ _2\"></span>wor<span class=\"_ _2\"></span>ven zijn in e<span class=\"_ _2\"></span>en be<span class=\"_ _2\"></span>drijf<span class=\"_ _2\"></span>scom<span class=\"_ _2\"></span>binatie worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n tegen de re<span class=\"_ _2\"></span>\u00eble waard<span class=\"_ _2\"></span>e op de ver<span class=\"_ _2\"></span>wer<span class=\"_ _2\"></span>vin<span class=\"_ _2\"></span>gsdatum<span class=\"_ _2\"></span>. De re\u00ebl<span class=\"_ _2\"></span>e mark<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>e wordt b<span class=\"_ _2\"></span>epaa<span class=\"_ _2\"></span>ld op basis van e<span class=\"_ _2\"></span>en be<span class=\"_ _2\"></span>rekening van de net<span class=\"_ _2\"></span>to con<span class=\"_ _2\"></span>tante waarde, gec<span class=\"_ _2\"></span>orrig<span class=\"_ _2\"></span>eerd voo<span class=\"_ _2\"></span>r de kosten die moe<span class=\"_ _2\"></span>ten worden ge<span class=\"_ _2\"></span>maak<span class=\"_ _2\"></span>t om de han<span class=\"_ _2\"></span>delsm<span class=\"_ _2\"></span>erken verder in d<span class=\"_ _2\"></span>e mark<span class=\"_ _2\"></span>t te ond<span class=\"_ _2\"></span>ersteun<span class=\"_ _2\"></span>en. Hand<span class=\"_ _2\"></span>elsme<span class=\"_ _2\"></span>rken hebb<span class=\"_ _2\"></span>en ee<span class=\"_ _2\"></span>n eindig<span class=\"_ _2\"></span>e nut<span class=\"_ _2\"></span>tig<span class=\"_ _2\"></span>e levensduur en worde<span class=\"_ _2\"></span>n geb<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>t teg<span class=\"_ _2\"></span>en kostprijs verm<span class=\"_ _2\"></span>inderd m<span class=\"_ _2\"></span>et gecu<span class=\"_ _2\"></span>mulee<span class=\"_ _2\"></span>rde afsch<span class=\"_ _2\"></span>rijvin<span class=\"_ _2\"></span>gen. D<span class=\"_ _2\"></span>e afsch<span class=\"_ _2\"></span>rijvin<span class=\"_ _2\"></span>gen word<span class=\"_ _2\"></span>en bere<span class=\"_ _2\"></span>kend volgens d<span class=\"_ _2\"></span>e lineaire m<span class=\"_ _2\"></span>ethod<span class=\"_ _2\"></span>e om de kostprijs van de han<span class=\"_ _2\"></span>delsm<span class=\"_ _2\"></span>erken toe te wijzen over het k<span class=\"_ _1a\"></span>or<span class=\"_ _2\"></span>ts<span class=\"_ _2\"></span>te v<span class=\"_ _1a\"></span>an hun geraam<span class=\"_ _2\"></span>de nu<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>tige levens<span class=\"_ _2\"></span>duur of de p<span class=\"_ _2\"></span>eriod<span class=\"_ _2\"></span>e van het wet<span class=\"_ _2\"></span>telijk recht, d<span class=\"_ _2\"></span>at voor de hu<span class=\"_ _2\"></span>idige ha<span class=\"_ _2\"></span>ndels<span class=\"_ _2\"></span>merken 10 jaa<span class=\"_ _2\"></span>r bed<span class=\"_ _2\"></span>raagt.Sof<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ware en l<span class=\"_ _2\"></span>icen<span class=\"_ _2\"></span>tiesDe kostprijs d<span class=\"_ _2\"></span>ie verbo<span class=\"_ _2\"></span>nden is a<span class=\"_ _2\"></span>an de aankoop van s<span class=\"_ _2\"></span>of<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ware worden g<span class=\"_ _2\"></span>eactive<span class=\"_ _2\"></span>erd tegen hu<span class=\"_ _2\"></span>n kostprijs en word<span class=\"_ _2\"></span>en ver<span class=\"_ _2\"></span>volg<span class=\"_ _2\"></span>ens afges<span class=\"_ _2\"></span>chreven over hun gera<span class=\"_ _2\"></span>amde nu<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>tige levensduu<span class=\"_ _2\"></span>r volgens d<span class=\"_ _2\"></span>e lineaire m<span class=\"_ _2\"></span>ethod<span class=\"_ _2\"></span>e of over de loo<span class=\"_ _2\"></span>ptijd van het co<span class=\"_ _2\"></span>ntract, mo<span class=\"_ _2\"></span>cht deze kor<span class=\"_ _2\"></span>ter zijn. De nu<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>tige levensduu<span class=\"_ _2\"></span>r wordt me<span class=\"_ _2\"></span>est<span class=\"_ _2\"></span>al geraam<span class=\"_ _2\"></span>d op 5 jaar<span class=\"_ _0\"></span>. Uitgaven voo<span class=\"_ _2\"></span>r gekochte lice<span class=\"_ _2\"></span>nties worde<span class=\"_ _2\"></span>n geac<span class=\"_ _2\"></span>tiveerd tege<span class=\"_ _2\"></span>n hun kostprijs en wo<span class=\"_ _2\"></span>rden ver<span class=\"_ _2\"></span>vol<span class=\"_ _2\"></span>gens afg<span class=\"_ _2\"></span>eschreven over hun geraam<span class=\"_ _2\"></span>de nu<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>tige levens<span class=\"_ _2\"></span>duur volge<span class=\"_ _2\"></span>ns de line<span class=\"_ _2\"></span>aire metho<span class=\"_ _2\"></span>de of over de loo<span class=\"_ _2\"></span>ptijd van het c<span class=\"_ _2\"></span>ontract, m<span class=\"_ _2\"></span>ocht d<span class=\"_ _2\"></span>eze k<span class=\"_ _0\"></span>or<span class=\"_ _6\"></span>ter zijn. De nu<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>tige levens<span class=\"_ _2\"></span>duur word<span class=\"_ _2\"></span>t mees<span class=\"_ _2\"></span>tal gera<span class=\"_ _2\"></span>amd op 5 ja<span class=\"_ _2\"></span>ar<span class=\"_ _0\"></span>. Inte<span class=\"_ _2\"></span>rn ont<span class=\"_ _2\"></span>wikkelde s<span class=\"_ _2\"></span>of<span class=\"_ _2\"></span>twa<span class=\"_ _2\"></span>re en an<span class=\"_ _2\"></span>dere ontwikkelingsk<span class=\"_ _0\"></span>ostenK<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>sten die verb<span class=\"_ _2\"></span>onde<span class=\"_ _2\"></span>n zijn aan het o<span class=\"_ _2\"></span>nder<span class=\"_ _2\"></span>houd van computersoft<span class=\"_ _2\"></span>war<span class=\"_ _1a\"></span>eprogramma<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s worden opgenomen als een u<span class=\"_ _2\"></span>itgave wanne<span class=\"_ _2\"></span>er deze wordt ge<span class=\"_ _2\"></span>maak<span class=\"_ _2\"></span>t. Ont<span class=\"_ _2\"></span>wikkeling<span class=\"_ _2\"></span>skosten die rechtstre<span class=\"_ _2\"></span>eks toerekenbaar zijn a<span class=\"_ _2\"></span>an het ont<span class=\"_ _2\"></span>wer<span class=\"_ _2\"></span>p en het testen van id<span class=\"_ _2\"></span>entific<span class=\"_ _2\"></span>eer<span class=\"_ _2\"></span>bare en unie<span class=\"_ _2\"></span>ke sof<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>warepro<span class=\"_ _2\"></span>ducten die g<span class=\"_ _2\"></span>eco<span class=\"_ _2\"></span>ntrolee<span class=\"_ _2\"></span>rd worden do<span class=\"_ _2\"></span>or de gro<span class=\"_ _2\"></span>ep worden in i<span class=\"_ _2\"></span>mmateri\u00ebl<span class=\"_ _2\"></span>e activa op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men wann<span class=\"_ _2\"></span>eer aa<span class=\"_ _2\"></span>n de volge<span class=\"_ _2\"></span>nde cri<span class=\"_ _2\"></span>teria is vold<span class=\"_ _2\"></span>aan:\u2022<span class=\"_ _42\"> </span>het is techni<span class=\"_ _2\"></span>sch haal<span class=\"_ _2\"></span>baar om d<span class=\"_ _2\"></span>e sof<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ware te voltooien zodat deze be<span class=\"_ _2\"></span>schikb<span class=\"_ _2\"></span>aar is voor g<span class=\"_ _2\"></span>ebr<span class=\"_ _2\"></span>uik;\u2022<span class=\"_ _42\"> </span>het man<span class=\"_ _2\"></span>agem<span class=\"_ _2\"></span>ent he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t de in<span class=\"_ _2\"></span>tentie om de sof<span class=\"_ _6\"></span>tware te voltooie<span class=\"_ _2\"></span>n en deze te gebruiken of te verkopen;\u2022<span class=\"_ _42\"> </span>er be<span class=\"_ _2\"></span>staat e<span class=\"_ _2\"></span>en mo<span class=\"_ _2\"></span>gelijk<span class=\"_ _2\"></span>heid o<span class=\"_ _2\"></span>m de sof<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ware te gebr<span class=\"_ _2\"></span>uiken of te v<span class=\"_ _1a\"></span>erkopen;\u2022<span class=\"_ _42\"> </span>er kan worde<span class=\"_ _2\"></span>n aang<span class=\"_ _2\"></span>etoond ho<span class=\"_ _2\"></span>e de sof<span class=\"_ _6\"></span>tware in de toekomst waarsc<span class=\"_ _2\"></span>hijnlijk e<span class=\"_ _2\"></span>cono<span class=\"_ _2\"></span>mische vo<span class=\"_ _2\"></span>ordel<span class=\"_ _2\"></span>en kan oplever<span class=\"_ _0\"></span>en;\u2022 <span class=\"_ _28\"> </span>e<span class=\"_ _2\"></span>r zijn adequate technisc<span class=\"_ _2\"></span>he, financi\u00eb<span class=\"_ _2\"></span>le en ande<span class=\"_ _2\"></span>re midd<span class=\"_ _2\"></span>elen be<span class=\"_ _2\"></span>schik<span class=\"_ _2\"></span>baar om de ont<span class=\"_ _2\"></span>wikkeling te voltooien enom het sof<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>warep<span class=\"_ _2\"></span>roduct te gebru<span class=\"_ _2\"></span>iken <span class=\"_ _1a\"></span>of te <span class=\"_ _0\"></span>ver<span class=\"_ _2\"></span>kopen; en\u2022<span class=\"_ _42\"> </span>de uit<span class=\"_ _2\"></span>gaven die toerekenbaar zij<span class=\"_ _2\"></span>n aan de sof<span class=\"_ _6\"></span>tware tijdens d<span class=\"_ _2\"></span>e ont<span class=\"_ _2\"></span>wikkeling e<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>van kunnen o<span class=\"_ _2\"></span>p een betrouw<span class=\"_ _2\"></span>bare manie<span class=\"_ _2\"></span>r worden g<span class=\"_ _2\"></span>emeten.Rechts<span class=\"_ _2\"></span>treeks toerekenbare kosten die gea<span class=\"_ _2\"></span>ctiveerd worden a<span class=\"_ _2\"></span>ls onde<span class=\"_ _2\"></span>rdeel van h<span class=\"_ _2\"></span>et sof<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>warepro<span class=\"_ _2\"></span>duct o<span class=\"_ _2\"></span>mvatten de pe<span class=\"_ _2\"></span>rson<span class=\"_ _2\"></span>eelskosten voor d<span class=\"_ _2\"></span>e sof<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ware<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>ont<span class=\"_ _2\"></span>wik<span class=\"_ _2\"></span>keling en een re<span class=\"_ _2\"></span>delijk d<span class=\"_ _2\"></span>eel van rech<span class=\"_ _2\"></span>tstreeks toerekenbare vas<span class=\"_ _2\"></span>te bedrijfskosten.Andere o<span class=\"_ _2\"></span>ntw<span class=\"_ _2\"></span>ikkelingsui<span class=\"_ _2\"></span>tgaven die niet a<span class=\"_ _2\"></span>an deze criteria bea<span class=\"_ _2\"></span>ntwo<span class=\"_ _2\"></span>orden<span class=\"_ _2\"></span>, worden op<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>omen a<span class=\"_ _2\"></span>ls een ui<span class=\"_ _2\"></span>tgave wannee<span class=\"_ _2\"></span>r deze wordt ge<span class=\"_ _2\"></span>maak<span class=\"_ _2\"></span>t. O<span class=\"_ _2\"></span>ntw<span class=\"_ _2\"></span>ikkelingskosten die eerd<span class=\"_ _2\"></span>er opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en waren als e<span class=\"_ _2\"></span>en uitg<span class=\"_ _2\"></span>ave worden in ee<span class=\"_ _2\"></span>n daaropvol<span class=\"_ _2\"></span>gend<span class=\"_ _2\"></span>e peri<span class=\"_ _2\"></span>ode ni<span class=\"_ _2\"></span>et opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en als ee<span class=\"_ _2\"></span>n actief.Ont<span class=\"_ _2\"></span>wikkeling<span class=\"_ _2\"></span>skosten voor comp<span class=\"_ _2\"></span>utersof<span class=\"_ _6\"></span>tware o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n als activa word<span class=\"_ _2\"></span>en afge<span class=\"_ _2\"></span>schreven over hun ge<span class=\"_ _2\"></span>raamde n<span class=\"_ _2\"></span>ut<span class=\"_ _2\"></span>tige levensduu<span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>, die over het alg<span class=\"_ _2\"></span>emee<span class=\"_ _2\"></span>n tussen 3 e<span class=\"_ _2\"></span>n 5 jaar be<span class=\"_ _2\"></span>draag<span class=\"_ _2\"></span>t.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-39-6": {
   "value": "T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>4. M<span class=\"_ _2\"></span>ateri<span class=\"_ _2\"></span>\u00eble vast<span class=\"_ _2\"></span>e act<span class=\"_ _2\"></span>ivaMateri\u00ebl<span class=\"_ _2\"></span>e vaste activa worde<span class=\"_ _2\"></span>n gewaarde<span class=\"_ _2\"></span>erd tegen aansc<span class=\"_ _2\"></span>haf<span class=\"_ _2\"></span>fin<span class=\"_ _2\"></span>gswaarde, vermin<span class=\"_ _2\"></span>derd me<span class=\"_ _2\"></span>t eventuele gecu<span class=\"_ _2\"></span>mulee<span class=\"_ _2\"></span>rde afsch<span class=\"_ _2\"></span>rijvin<span class=\"_ _2\"></span>gen en ve<span class=\"_ _2\"></span>rminde<span class=\"_ _2\"></span>rd met eventue<span class=\"_ _2\"></span>le gecu<span class=\"_ _2\"></span>mulee<span class=\"_ _2\"></span>rde waardeverm<span class=\"_ _2\"></span>inder<span class=\"_ _2\"></span>ingen. D<span class=\"_ _2\"></span>e kostprijs van materi\u00ebl<span class=\"_ _2\"></span>e vaste activa omvat ook d<span class=\"_ _2\"></span>e geraam<span class=\"_ _2\"></span>de kostprijs voor ontm<span class=\"_ _2\"></span>anteling en ver<span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>ijderi<span class=\"_ _2\"></span>ng van het ac<span class=\"_ _2\"></span>tief en het hers<span class=\"_ _2\"></span>tellen van de si<span class=\"_ _2\"></span>te in zijn oorsp<span class=\"_ _2\"></span>ronkelijke staat, waarbi<span class=\"_ _2\"></span>j de voor<span class=\"_ _2\"></span>zieni<span class=\"_ _2\"></span>ng wordt o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in overeens<span class=\"_ _2\"></span>temming met IAS 3<span class=\"_ _0\"></span>7 \u2018<span class=\"_ _2\"></span>V<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>orzi<span class=\"_ _2\"></span>eninge<span class=\"_ _2\"></span>n, voor<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>elijke verplich<span class=\"_ _2\"></span>tingen e<span class=\"_ _2\"></span>n voor<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>elijke activa\u2019<span class=\"_ _24\"></span>.Latere kosten worden op<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>omen in d<span class=\"_ _2\"></span>e boe<span class=\"_ _2\"></span>k<span class=\"_ _2\"></span>waarde van het actief of als e<span class=\"_ _2\"></span>en af<span class=\"_ _2\"></span>zonder<span class=\"_ _2\"></span>lijk actief, waar gepas<span class=\"_ _2\"></span>t, maar en<span class=\"_ _2\"></span>kel wannee<span class=\"_ _2\"></span>r het waars<span class=\"_ _2\"></span>chijnlij<span class=\"_ _2\"></span>k is dat toekomstige e<span class=\"_ _2\"></span>cono<span class=\"_ _2\"></span>misch<span class=\"_ _2\"></span>e voorde<span class=\"_ _2\"></span>len die ver<span class=\"_ _2\"></span>bond<span class=\"_ _2\"></span>en zijn aan h<span class=\"_ _2\"></span>et actief n<span class=\"_ _2\"></span>aar de groep zull<span class=\"_ _2\"></span>en vlo<span class=\"_ _2\"></span>eien en d<span class=\"_ _2\"></span>e kostprijs van het a<span class=\"_ _2\"></span>ctief op e<span class=\"_ _2\"></span>en betrouw<span class=\"_ _2\"></span>bare wijze kan worde<span class=\"_ _2\"></span>n gemeten. D<span class=\"_ _2\"></span>e bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde van het ver<span class=\"_ _2\"></span>vang<span class=\"_ _2\"></span>en ond<span class=\"_ _2\"></span>erdee<span class=\"_ _2\"></span>l wordt ni<span class=\"_ _2\"></span>et lang<span class=\"_ _2\"></span>er in de bal<span class=\"_ _2\"></span>ans opgenomen. Alle <span class=\"_ _1a\"></span>andere herst<span class=\"_ _0\"></span>ellingen en onderhoudsk<span class=\"_ _0\"></span>osten<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in de resul<span class=\"_ _2\"></span>tatenrekening tijde<span class=\"_ _2\"></span>ns de bo<span class=\"_ _2\"></span>eking<span class=\"_ _2\"></span>sper<span class=\"_ _2\"></span>iode wa<span class=\"_ _2\"></span>arin ze zijn gema<span class=\"_ _2\"></span>ak<span class=\"_ _2\"></span>t.Grond<span class=\"_ _2\"></span>en worde<span class=\"_ _2\"></span>n niet afge<span class=\"_ _2\"></span>schreven. De a<span class=\"_ _2\"></span>fschri<span class=\"_ _2\"></span>jving van ande<span class=\"_ _2\"></span>re activa word<span class=\"_ _2\"></span>t berekend vol<span class=\"_ _2\"></span>gens de li<span class=\"_ _2\"></span>neaire me<span class=\"_ _2\"></span>thode om de kosten te kunnen toewijzen over de g<span class=\"_ _2\"></span>eraam<span class=\"_ _2\"></span>de resteren<span class=\"_ _2\"></span>de levensdu<span class=\"_ _2\"></span>ur<span class=\"_ _0\"></span>, en wel als volg<span class=\"_ _2\"></span>t:Indus<span class=\"_ _2\"></span>tri\u00eble e<span class=\"_ _2\"></span>n adminis<span class=\"_ _2\"></span>tratieve gebou<span class=\"_ _2\"></span>wen\u2022<span class=\"_ _42\"> </span>Stru<span class=\"_ _2\"></span>cturele we<span class=\"_ _2\"></span>rk<span class=\"_ _2\"></span>zaamh<span class=\"_ _2\"></span>ede<span class=\"_ _2\"></span>n <span class=\"_ _112\"> </span> 40<span class=\"_ _2\"></span>-5<span class=\"_ _2\"></span>0 jaar\u2022<span class=\"_ _42\"> </span>Andere e<span class=\"_ _2\"></span>leme<span class=\"_ _2\"></span>nten<span class=\"_ _9b\"> </span> 10<span class=\"_ _2\"></span>-25 jaar\u2022<span class=\"_ _42\"> </span><span class=\"ls4d ws4b\">Machines<span class=\"_ _1a\"></span> <span class=\"_ _17a\"> </span> 10<span class=\"_ _2\"></span>-33 j<span class=\"_ _0\"></span>aar</span>\u2022<span class=\"_ _42\"> </span>Rollen<span class=\"_ _2\"></span>d materiee<span class=\"_ _2\"></span>l<span class=\"_ _17b\"> </span>5 jaar\u2022<span class=\"_ _42\"> </span>Meub<span class=\"_ _2\"></span>ilair en toeb<span class=\"_ _2\"></span>ehore<span class=\"_ _2\"></span>n<span class=\"_ _a2\"> </span>5-1<span class=\"_ _2\"></span>5 jaarAuto\u2019<span class=\"_ _0\"></span>s in eigend<span class=\"_ _2\"></span>om worde<span class=\"_ _2\"></span>n afgesc<span class=\"_ _2\"></span>hreven tot een rest<span class=\"_ _2\"></span>waarde van 20% van de o<span class=\"_ _2\"></span>orsp<span class=\"_ _2\"></span>ronkelijke k<span class=\"_ _0\"></span>os<span class=\"_ _2\"></span>tprijs.V<span class=\"_ _0\"></span>er<span class=\"_ _2\"></span>van<span class=\"_ _2\"></span>gingso<span class=\"_ _2\"></span>nderd<span class=\"_ _2\"></span>elen a<span class=\"_ _2\"></span>ange<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>ocht vo<span class=\"_ _2\"></span>or sp<span class=\"_ _2\"></span>ecifi<span class=\"_ _2\"></span>eke install<span class=\"_ _2\"></span>aties worde<span class=\"_ _2\"></span>n gea<span class=\"_ _2\"></span>ctiveerd en a<span class=\"_ _2\"></span>fgesc<span class=\"_ _2\"></span>hreven over de nut<span class=\"_ _6\"></span>tige levensdu<span class=\"_ _2\"></span>ur die niet m<span class=\"_ _2\"></span>eer dan 4 j<span class=\"_ _2\"></span>aar be<span class=\"_ _2\"></span>draag<span class=\"_ _2\"></span>t. Products<span class=\"_ _2\"></span>talen wo<span class=\"_ _2\"></span>rden ge<span class=\"_ _2\"></span>activee<span class=\"_ _2\"></span>rd en afges<span class=\"_ _2\"></span>chreven over 2 jaar<span class=\"_ _0\"></span>.De res<span class=\"_ _2\"></span>twaa<span class=\"_ _2\"></span>rde en nu<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>tige levens<span class=\"_ _2\"></span>duur van activa word<span class=\"_ _2\"></span>en her<span class=\"_ _2\"></span>zien en wa<span class=\"_ _2\"></span>ar nodi<span class=\"_ _2\"></span>g aange<span class=\"_ _2\"></span>past o<span class=\"_ _2\"></span>p het ein<span class=\"_ _2\"></span>de van de versla<span class=\"_ _2\"></span>gper<span class=\"_ _2\"></span>iode. D<span class=\"_ _2\"></span>e bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde van ee<span class=\"_ _2\"></span>n actief word<span class=\"_ _2\"></span>t onmid<span class=\"_ _2\"></span>dellijk ver<span class=\"_ _2\"></span>minde<span class=\"_ _2\"></span>rd tot het realise<span class=\"_ _2\"></span>erbare b<span class=\"_ _2\"></span>edrag i<span class=\"_ _2\"></span>ndien de bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde van h<span class=\"_ _2\"></span>et actief ho<span class=\"_ _2\"></span>ger is d<span class=\"_ _2\"></span>an het ge<span class=\"_ _2\"></span>raamde realise<span class=\"_ _2\"></span>erbare b<span class=\"_ _2\"></span>edra<span class=\"_ _2\"></span>g.Aanpass<span class=\"_ _2\"></span>ingen a<span class=\"_ _2\"></span>an de re\u00ebl<span class=\"_ _2\"></span>e waarde als g<span class=\"_ _2\"></span>evolg van be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>comb<span class=\"_ _2\"></span>inaties word<span class=\"_ _2\"></span>en afge<span class=\"_ _2\"></span>schreven over de geraam<span class=\"_ _2\"></span>de res<span class=\"_ _2\"></span>terende nu<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>tige levens<span class=\"_ _2\"></span>duur van de betre<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>fen<span class=\"_ _2\"></span>de ac<span class=\"_ _2\"></span>tiva.Winsten en ver<span class=\"_ _2\"></span>liezen op verkopen van a<span class=\"_ _2\"></span>ctiva worden b<span class=\"_ _2\"></span>epa<span class=\"_ _2\"></span>ald door d<span class=\"_ _2\"></span>e opb<span class=\"_ _2\"></span>rengsten te vergel<span class=\"_ _2\"></span>ijken met de bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde e<span class=\"_ _2\"></span>n worden in d<span class=\"_ _2\"></span>e resul<span class=\"_ _2\"></span>tatenrekening op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men in \u2018Over<span class=\"_ _2\"></span>ige opb<span class=\"_ _2\"></span>rengsten\u2019 of \u2018Overi<span class=\"_ _2\"></span>ge kosten\u2019<span class=\"_ _24\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-41-4": {
   "value": "T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>5. Go<span class=\"_ _2\"></span>odwi<span class=\"_ _2\"></span>llDe go<span class=\"_ _2\"></span>odwil<span class=\"_ _2\"></span>l wordt toeg<span class=\"_ _2\"></span>erekend aan kas<span class=\"_ _2\"></span>stroom<span class=\"_ _2\"></span>-gene<span class=\"_ _2\"></span>rerend<span class=\"_ _2\"></span>e eenh<span class=\"_ _2\"></span>eden of gro<span class=\"_ _2\"></span>epe<span class=\"_ _2\"></span>n van kasstroo<span class=\"_ _2\"></span>m-gene<span class=\"_ _2\"></span>rerend<span class=\"_ _2\"></span>e eenh<span class=\"_ _2\"></span>eden wa<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>van ver<span class=\"_ _2\"></span>wacht wo<span class=\"_ _2\"></span>rdt dat zij voorde<span class=\"_ _2\"></span>el zullen h<span class=\"_ _2\"></span>alen ui<span class=\"_ _2\"></span>t de be<span class=\"_ _2\"></span>drij<span class=\"_ _2\"></span>fscom<span class=\"_ _2\"></span>binatie waar<span class=\"_ _2\"></span>uit de go<span class=\"_ _2\"></span>odwill o<span class=\"_ _2\"></span>ntstond. Go<span class=\"_ _2\"></span>odwi<span class=\"_ _2\"></span>ll wordt jaa<span class=\"_ _2\"></span>rlijks getest o<span class=\"_ _2\"></span>p waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g en tegen kostp<span class=\"_ _2\"></span>rijs gewaard<span class=\"_ _2\"></span>eerd in de onde<span class=\"_ _2\"></span>rligg<span class=\"_ _2\"></span>ende valu<span class=\"_ _2\"></span>ta vermin<span class=\"_ _2\"></span>derd m<span class=\"_ _2\"></span>et de gec<span class=\"_ _2\"></span>umule<span class=\"_ _2\"></span>erde bijzonde<span class=\"_ _2\"></span>re waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen. Bijzond<span class=\"_ _2\"></span>ere waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen o<span class=\"_ _2\"></span>p goo<span class=\"_ _2\"></span>dwill worde<span class=\"_ _2\"></span>n niet me<span class=\"_ _2\"></span>er terugg<span class=\"_ _2\"></span>edraaid<span class=\"_ _2\"></span>. Winsten en ver<span class=\"_ _2\"></span>liezen op de verkoop van ee<span class=\"_ _2\"></span>n kasstroo<span class=\"_ _2\"></span>m-<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>enere<span class=\"_ _2\"></span>rende e<span class=\"_ _2\"></span>enhe<span class=\"_ _2\"></span>id omvat<span class=\"_ _2\"></span>ten de bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde van de goo<span class=\"_ _2\"></span>dwill m<span class=\"_ _2\"></span>et betrek<span class=\"_ _2\"></span>king tot de verkochte kass<span class=\"_ _2\"></span>troom<span class=\"_ _2\"></span>-genererende eenheid<span class=\"_ _0\"></span>.  T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6. An<span class=\"_ _2\"></span>dere i<span class=\"_ _2\"></span>mmat<span class=\"_ _2\"></span>eri\u00ebl<span class=\"_ _2\"></span>e vaste ac<span class=\"_ _2\"></span>tivaHandelsmerk<span class=\"_ _0\"></span>en Hand<span class=\"_ _2\"></span>elsme<span class=\"_ _2\"></span>rken die ver<span class=\"_ _2\"></span>wor<span class=\"_ _2\"></span>ven zijn in e<span class=\"_ _2\"></span>en be<span class=\"_ _2\"></span>drijf<span class=\"_ _2\"></span>scom<span class=\"_ _2\"></span>binatie worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n tegen de re<span class=\"_ _2\"></span>\u00eble waard<span class=\"_ _2\"></span>e op de ver<span class=\"_ _2\"></span>wer<span class=\"_ _2\"></span>vin<span class=\"_ _2\"></span>gsdatum<span class=\"_ _2\"></span>. De re\u00ebl<span class=\"_ _2\"></span>e mark<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>e wordt b<span class=\"_ _2\"></span>epaa<span class=\"_ _2\"></span>ld op basis van e<span class=\"_ _2\"></span>en be<span class=\"_ _2\"></span>rekening van de net<span class=\"_ _2\"></span>to con<span class=\"_ _2\"></span>tante waarde, gec<span class=\"_ _2\"></span>orrig<span class=\"_ _2\"></span>eerd voo<span class=\"_ _2\"></span>r de kosten die moe<span class=\"_ _2\"></span>ten worden ge<span class=\"_ _2\"></span>maak<span class=\"_ _2\"></span>t om de han<span class=\"_ _2\"></span>delsm<span class=\"_ _2\"></span>erken verder in d<span class=\"_ _2\"></span>e mark<span class=\"_ _2\"></span>t te ond<span class=\"_ _2\"></span>ersteun<span class=\"_ _2\"></span>en. Hand<span class=\"_ _2\"></span>elsme<span class=\"_ _2\"></span>rken hebb<span class=\"_ _2\"></span>en ee<span class=\"_ _2\"></span>n eindig<span class=\"_ _2\"></span>e nut<span class=\"_ _2\"></span>tig<span class=\"_ _2\"></span>e levensduur en worde<span class=\"_ _2\"></span>n geb<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>t teg<span class=\"_ _2\"></span>en kostprijs verm<span class=\"_ _2\"></span>inderd m<span class=\"_ _2\"></span>et gecu<span class=\"_ _2\"></span>mulee<span class=\"_ _2\"></span>rde afsch<span class=\"_ _2\"></span>rijvin<span class=\"_ _2\"></span>gen. D<span class=\"_ _2\"></span>e afsch<span class=\"_ _2\"></span>rijvin<span class=\"_ _2\"></span>gen word<span class=\"_ _2\"></span>en bere<span class=\"_ _2\"></span>kend volgens d<span class=\"_ _2\"></span>e lineaire m<span class=\"_ _2\"></span>ethod<span class=\"_ _2\"></span>e om de kostprijs van de han<span class=\"_ _2\"></span>delsm<span class=\"_ _2\"></span>erken toe te wijzen over het k<span class=\"_ _1a\"></span>or<span class=\"_ _2\"></span>ts<span class=\"_ _2\"></span>te v<span class=\"_ _1a\"></span>an hun geraam<span class=\"_ _2\"></span>de nu<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>tige levens<span class=\"_ _2\"></span>duur of de p<span class=\"_ _2\"></span>eriod<span class=\"_ _2\"></span>e van het wet<span class=\"_ _2\"></span>telijk recht, d<span class=\"_ _2\"></span>at voor de hu<span class=\"_ _2\"></span>idige ha<span class=\"_ _2\"></span>ndels<span class=\"_ _2\"></span>merken 10 jaa<span class=\"_ _2\"></span>r bed<span class=\"_ _2\"></span>raagt.Sof<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ware en l<span class=\"_ _2\"></span>icen<span class=\"_ _2\"></span>tiesDe kostprijs d<span class=\"_ _2\"></span>ie verbo<span class=\"_ _2\"></span>nden is a<span class=\"_ _2\"></span>an de aankoop van s<span class=\"_ _2\"></span>of<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ware worden g<span class=\"_ _2\"></span>eactive<span class=\"_ _2\"></span>erd tegen hu<span class=\"_ _2\"></span>n kostprijs en word<span class=\"_ _2\"></span>en ver<span class=\"_ _2\"></span>volg<span class=\"_ _2\"></span>ens afges<span class=\"_ _2\"></span>chreven over hun gera<span class=\"_ _2\"></span>amde nu<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>tige levensduu<span class=\"_ _2\"></span>r volgens d<span class=\"_ _2\"></span>e lineaire m<span class=\"_ _2\"></span>ethod<span class=\"_ _2\"></span>e of over de loo<span class=\"_ _2\"></span>ptijd van het co<span class=\"_ _2\"></span>ntract, mo<span class=\"_ _2\"></span>cht deze kor<span class=\"_ _2\"></span>ter zijn. De nu<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>tige levensduu<span class=\"_ _2\"></span>r wordt me<span class=\"_ _2\"></span>est<span class=\"_ _2\"></span>al geraam<span class=\"_ _2\"></span>d op 5 jaar<span class=\"_ _0\"></span>. Uitgaven voo<span class=\"_ _2\"></span>r gekochte lice<span class=\"_ _2\"></span>nties worde<span class=\"_ _2\"></span>n geac<span class=\"_ _2\"></span>tiveerd tege<span class=\"_ _2\"></span>n hun kostprijs en wo<span class=\"_ _2\"></span>rden ver<span class=\"_ _2\"></span>vol<span class=\"_ _2\"></span>gens afg<span class=\"_ _2\"></span>eschreven over hun geraam<span class=\"_ _2\"></span>de nu<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>tige levens<span class=\"_ _2\"></span>duur volge<span class=\"_ _2\"></span>ns de line<span class=\"_ _2\"></span>aire metho<span class=\"_ _2\"></span>de of over de loo<span class=\"_ _2\"></span>ptijd van het c<span class=\"_ _2\"></span>ontract, m<span class=\"_ _2\"></span>ocht d<span class=\"_ _2\"></span>eze k<span class=\"_ _0\"></span>or<span class=\"_ _6\"></span>ter zijn. De nu<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>tige levens<span class=\"_ _2\"></span>duur word<span class=\"_ _2\"></span>t mees<span class=\"_ _2\"></span>tal gera<span class=\"_ _2\"></span>amd op 5 ja<span class=\"_ _2\"></span>ar<span class=\"_ _0\"></span>. Inte<span class=\"_ _2\"></span>rn ont<span class=\"_ _2\"></span>wikkelde s<span class=\"_ _2\"></span>of<span class=\"_ _2\"></span>twa<span class=\"_ _2\"></span>re en an<span class=\"_ _2\"></span>dere ontwikkelingsk<span class=\"_ _0\"></span>ostenK<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>sten die verb<span class=\"_ _2\"></span>onde<span class=\"_ _2\"></span>n zijn aan het o<span class=\"_ _2\"></span>nder<span class=\"_ _2\"></span>houd van computersoft<span class=\"_ _2\"></span>war<span class=\"_ _1a\"></span>eprogramma<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s worden opgenomen als een u<span class=\"_ _2\"></span>itgave wanne<span class=\"_ _2\"></span>er deze wordt ge<span class=\"_ _2\"></span>maak<span class=\"_ _2\"></span>t. Ont<span class=\"_ _2\"></span>wikkeling<span class=\"_ _2\"></span>skosten die rechtstre<span class=\"_ _2\"></span>eks toerekenbaar zijn a<span class=\"_ _2\"></span>an het ont<span class=\"_ _2\"></span>wer<span class=\"_ _2\"></span>p en het testen van id<span class=\"_ _2\"></span>entific<span class=\"_ _2\"></span>eer<span class=\"_ _2\"></span>bare en unie<span class=\"_ _2\"></span>ke sof<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>warepro<span class=\"_ _2\"></span>ducten die g<span class=\"_ _2\"></span>eco<span class=\"_ _2\"></span>ntrolee<span class=\"_ _2\"></span>rd worden do<span class=\"_ _2\"></span>or de gro<span class=\"_ _2\"></span>ep worden in i<span class=\"_ _2\"></span>mmateri\u00ebl<span class=\"_ _2\"></span>e activa op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men wann<span class=\"_ _2\"></span>eer aa<span class=\"_ _2\"></span>n de volge<span class=\"_ _2\"></span>nde cri<span class=\"_ _2\"></span>teria is vold<span class=\"_ _2\"></span>aan:\u2022<span class=\"_ _42\"> </span>het is techni<span class=\"_ _2\"></span>sch haal<span class=\"_ _2\"></span>baar om d<span class=\"_ _2\"></span>e sof<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ware te voltooien zodat deze be<span class=\"_ _2\"></span>schikb<span class=\"_ _2\"></span>aar is voor g<span class=\"_ _2\"></span>ebr<span class=\"_ _2\"></span>uik;\u2022<span class=\"_ _42\"> </span>het man<span class=\"_ _2\"></span>agem<span class=\"_ _2\"></span>ent he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t de in<span class=\"_ _2\"></span>tentie om de sof<span class=\"_ _6\"></span>tware te voltooie<span class=\"_ _2\"></span>n en deze te gebruiken of te verkopen;\u2022<span class=\"_ _42\"> </span>er be<span class=\"_ _2\"></span>staat e<span class=\"_ _2\"></span>en mo<span class=\"_ _2\"></span>gelijk<span class=\"_ _2\"></span>heid o<span class=\"_ _2\"></span>m de sof<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ware te gebr<span class=\"_ _2\"></span>uiken of te v<span class=\"_ _1a\"></span>erkopen;\u2022<span class=\"_ _42\"> </span>er kan worde<span class=\"_ _2\"></span>n aang<span class=\"_ _2\"></span>etoond ho<span class=\"_ _2\"></span>e de sof<span class=\"_ _6\"></span>tware in de toekomst waarsc<span class=\"_ _2\"></span>hijnlijk e<span class=\"_ _2\"></span>cono<span class=\"_ _2\"></span>mische vo<span class=\"_ _2\"></span>ordel<span class=\"_ _2\"></span>en kan oplever<span class=\"_ _0\"></span>en;\u2022 <span class=\"_ _28\"> </span>e<span class=\"_ _2\"></span>r zijn adequate technisc<span class=\"_ _2\"></span>he, financi\u00eb<span class=\"_ _2\"></span>le en ande<span class=\"_ _2\"></span>re midd<span class=\"_ _2\"></span>elen be<span class=\"_ _2\"></span>schik<span class=\"_ _2\"></span>baar om de ont<span class=\"_ _2\"></span>wikkeling te voltooien enom het sof<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>warep<span class=\"_ _2\"></span>roduct te gebru<span class=\"_ _2\"></span>iken <span class=\"_ _1a\"></span>of te <span class=\"_ _0\"></span>ver<span class=\"_ _2\"></span>kopen; en\u2022<span class=\"_ _42\"> </span>de uit<span class=\"_ _2\"></span>gaven die toerekenbaar zij<span class=\"_ _2\"></span>n aan de sof<span class=\"_ _6\"></span>tware tijdens d<span class=\"_ _2\"></span>e ont<span class=\"_ _2\"></span>wikkeling e<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>van kunnen o<span class=\"_ _2\"></span>p een betrouw<span class=\"_ _2\"></span>bare manie<span class=\"_ _2\"></span>r worden g<span class=\"_ _2\"></span>emeten.Rechts<span class=\"_ _2\"></span>treeks toerekenbare kosten die gea<span class=\"_ _2\"></span>ctiveerd worden a<span class=\"_ _2\"></span>ls onde<span class=\"_ _2\"></span>rdeel van h<span class=\"_ _2\"></span>et sof<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>warepro<span class=\"_ _2\"></span>duct o<span class=\"_ _2\"></span>mvatten de pe<span class=\"_ _2\"></span>rson<span class=\"_ _2\"></span>eelskosten voor d<span class=\"_ _2\"></span>e sof<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ware<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>ont<span class=\"_ _2\"></span>wik<span class=\"_ _2\"></span>keling en een re<span class=\"_ _2\"></span>delijk d<span class=\"_ _2\"></span>eel van rech<span class=\"_ _2\"></span>tstreeks toerekenbare vas<span class=\"_ _2\"></span>te bedrijfskosten.Andere o<span class=\"_ _2\"></span>ntw<span class=\"_ _2\"></span>ikkelingsui<span class=\"_ _2\"></span>tgaven die niet a<span class=\"_ _2\"></span>an deze criteria bea<span class=\"_ _2\"></span>ntwo<span class=\"_ _2\"></span>orden<span class=\"_ _2\"></span>, worden op<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>omen a<span class=\"_ _2\"></span>ls een ui<span class=\"_ _2\"></span>tgave wannee<span class=\"_ _2\"></span>r deze wordt ge<span class=\"_ _2\"></span>maak<span class=\"_ _2\"></span>t. O<span class=\"_ _2\"></span>ntw<span class=\"_ _2\"></span>ikkelingskosten die eerd<span class=\"_ _2\"></span>er opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en waren als e<span class=\"_ _2\"></span>en uitg<span class=\"_ _2\"></span>ave worden in ee<span class=\"_ _2\"></span>n daaropvol<span class=\"_ _2\"></span>gend<span class=\"_ _2\"></span>e peri<span class=\"_ _2\"></span>ode ni<span class=\"_ _2\"></span>et opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en als ee<span class=\"_ _2\"></span>n actief.Ont<span class=\"_ _2\"></span>wikkeling<span class=\"_ _2\"></span>skosten voor comp<span class=\"_ _2\"></span>utersof<span class=\"_ _6\"></span>tware o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n als activa word<span class=\"_ _2\"></span>en afge<span class=\"_ _2\"></span>schreven over hun ge<span class=\"_ _2\"></span>raamde n<span class=\"_ _2\"></span>ut<span class=\"_ _2\"></span>tige levensduu<span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>, die over het alg<span class=\"_ _2\"></span>emee<span class=\"_ _2\"></span>n tussen 3 e<span class=\"_ _2\"></span>n 5 jaar be<span class=\"_ _2\"></span>draag<span class=\"_ _2\"></span>t.T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 5. Goodwil<span class=\"_ _0\"></span>lDe go<span class=\"_ _2\"></span>odwil<span class=\"_ _2\"></span>l omvat onder an<span class=\"_ _2\"></span>dere de wa<span class=\"_ _2\"></span>arde van langl<span class=\"_ _2\"></span>ope<span class=\"_ _2\"></span>nde klantenre<span class=\"_ _2\"></span>laties, d<span class=\"_ _2\"></span>e mark<span class=\"_ _2\"></span>tp<span class=\"_ _2\"></span>ositie van de g<span class=\"_ _2\"></span>roep, mer<span class=\"_ _2\"></span>k en repu<span class=\"_ _2\"></span>tatie, also<span class=\"_ _2\"></span>ok de waarde van h<span class=\"_ _2\"></span>et per<span class=\"_ _2\"></span>sone<span class=\"_ _2\"></span>elsb<span class=\"_ _2\"></span>esta<span class=\"_ _2\"></span>nd van de groe<span class=\"_ _2\"></span>p.De imp<span class=\"_ _2\"></span>airmen<span class=\"_ _2\"></span>t test op go<span class=\"_ _2\"></span>odwill wo<span class=\"_ _2\"></span>rdt ui<span class=\"_ _2\"></span>tgevoerd op het nive<span class=\"_ _2\"></span>au van de kasstroo<span class=\"_ _2\"></span>m-<span class=\"_ _6\"></span>gene<span class=\"_ _2\"></span>rerende e<span class=\"_ _2\"></span>enhe<span class=\"_ _2\"></span>id of een gro<span class=\"_ _2\"></span>ep van kasstroo<span class=\"_ _2\"></span>m-<span class=\"_ _6\"></span>gene<span class=\"_ _2\"></span>rerende e<span class=\"_ _2\"></span>enhe<span class=\"_ _2\"></span>den, da<span class=\"_ _2\"></span>t het laa<span class=\"_ _2\"></span>gste niveau is waa<span class=\"_ _2\"></span>rop goo<span class=\"_ _2\"></span>dwill word<span class=\"_ _2\"></span>t opg<span class=\"_ _2\"></span>evolgd voor intern<span class=\"_ _2\"></span>e manag<span class=\"_ _2\"></span>emen<span class=\"_ _2\"></span>tdoelei<span class=\"_ _2\"></span>nden. O<span class=\"_ _2\"></span>nze kasstroom<span class=\"_ _2\"></span>-gene<span class=\"_ _2\"></span>rerend<span class=\"_ _2\"></span>e eenh<span class=\"_ _2\"></span>eden zij<span class=\"_ _2\"></span>n in lijn met onze se<span class=\"_ _2\"></span>gmen<span class=\"_ _2\"></span>ten. Na de des<span class=\"_ _2\"></span>investering zijn e<span class=\"_ _2\"></span>r 2 geo<span class=\"_ _2\"></span>grafische s<span class=\"_ _2\"></span>egme<span class=\"_ _2\"></span>nten, Europa en de VS. In de VS is er \u00e9\u00e9n kass<span class=\"_ _2\"></span>troomg<span class=\"_ _2\"></span>enerere<span class=\"_ _2\"></span>nde e<span class=\"_ _2\"></span>enhei<span class=\"_ _2\"></span>d. Ook in Europa m<span class=\"_ _2\"></span>oeten alle a<span class=\"_ _2\"></span>ctiva worden g<span class=\"_ _2\"></span>egroe<span class=\"_ _2\"></span>pee<span class=\"_ _2\"></span>rd om de kl<span class=\"_ _2\"></span>einste groep a<span class=\"_ _2\"></span>ctiva te identifi<span class=\"_ _2\"></span>ceren di<span class=\"_ _2\"></span>e een ins<span class=\"_ _2\"></span>troom van kasmidd<span class=\"_ _2\"></span>elen g<span class=\"_ _2\"></span>enere<span class=\"_ _2\"></span>ren welke onafhankelijk is van de instroo<span class=\"_ _2\"></span>m van kasmidd<span class=\"_ _2\"></span>elen van an<span class=\"_ _2\"></span>dere acti<span class=\"_ _2\"></span>va, aangezien de t<span class=\"_ _2\"></span>wee pro<span class=\"_ _2\"></span>ductiefab<span class=\"_ _2\"></span>rieken op<span class=\"_ _2\"></span>eratione<span class=\"_ _2\"></span>el volle<span class=\"_ _2\"></span>dig met elkaar verb<span class=\"_ _2\"></span>ond<span class=\"_ _2\"></span>en zijn om tege<span class=\"_ _2\"></span>ls en kame<span class=\"_ _2\"></span>rbree<span class=\"_ _2\"></span>d tapij<span class=\"_ _2\"></span>t te produc<span class=\"_ _2\"></span>eren voor zowel pa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ticulie<span class=\"_ _2\"></span>re als comm<span class=\"_ _2\"></span>erci\u00ebl<span class=\"_ _2\"></span>e be<span class=\"_ _2\"></span>drijven. Be<span class=\"_ _2\"></span>slissin<span class=\"_ _2\"></span>gen over de toewi<span class=\"_ _2\"></span>jzing van midd<span class=\"_ _2\"></span>elen en kapi<span class=\"_ _2\"></span>taalui<span class=\"_ _2\"></span>tgaven aan be<span class=\"_ _2\"></span>ide Europes<span class=\"_ _2\"></span>e central<span class=\"_ _2\"></span>es worde<span class=\"_ _2\"></span>n geno<span class=\"_ _2\"></span>men voo<span class=\"_ _2\"></span>r het be<span class=\"_ _2\"></span>drij<span class=\"_ _2\"></span>f als geh<span class=\"_ _2\"></span>eel. He<span class=\"_ _2\"></span>t Eur<span class=\"_ _1a\"></span>ope<span class=\"_ _2\"></span>se mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>ntniveau is voll<span class=\"_ _2\"></span>edig ge<span class=\"_ _2\"></span>cen<span class=\"_ _2\"></span>traliseerd e<span class=\"_ _2\"></span>n omvat de volg<span class=\"_ _2\"></span>ende h<span class=\"_ _2\"></span>oofdf<span class=\"_ _2\"></span>uncties: pro<span class=\"_ _2\"></span>ductie, inkoop, HR<span class=\"_ _2\"></span>, produ<span class=\"_ _2\"></span>ctontw<span class=\"_ _2\"></span>ikkeling, toelever<span class=\"_ _2\"></span>ingsketen en financ<span class=\"_ _2\"></span>i\u00ebn. Er is \u00e9\u00e9n sl<span class=\"_ _2\"></span>eutelma<span class=\"_ _2\"></span>nager ve<span class=\"_ _2\"></span>rant<span class=\"_ _2\"></span>woorde<span class=\"_ _2\"></span>lijk voor b<span class=\"_ _2\"></span>eide fab<span class=\"_ _2\"></span>rieken in Europa en het is on<span class=\"_ _2\"></span>mog<span class=\"_ _2\"></span>elijk om ac<span class=\"_ _2\"></span>tiva te splitse<span class=\"_ _2\"></span>n om ze afzon<span class=\"_ _2\"></span>derlij<span class=\"_ _2\"></span>k toe t<span class=\"_ _0\"></span>e wi<span class=\"_ _2\"></span>jzen aan de reside<span class=\"_ _2\"></span>nti\u00eble en c<span class=\"_ _2\"></span>ommerc<span class=\"_ _2\"></span>i\u00eble activ<span class=\"_ _2\"></span>iteiten omd<span class=\"_ _2\"></span>at ze volledi<span class=\"_ _2\"></span>g zijn opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>enT<span class=\"_ _24\"></span>e<span class=\"_ _2\"></span>n beh<span class=\"_ _2\"></span>oeve van de impair<span class=\"_ _2\"></span>ment tes<span class=\"_ _2\"></span>ting, word<span class=\"_ _2\"></span>t goo<span class=\"_ _2\"></span>dwill ver<span class=\"_ _2\"></span>wor<span class=\"_ _2\"></span>ven in e<span class=\"_ _2\"></span>en be<span class=\"_ _2\"></span>drijf<span class=\"_ _2\"></span>scom<span class=\"_ _2\"></span>binatie toeg<span class=\"_ _2\"></span>ewezen aan de kasstroo<span class=\"_ _2\"></span>m-<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>enere<span class=\"_ _2\"></span>rende e<span class=\"_ _2\"></span>enhe<span class=\"_ _2\"></span>den waar<span class=\"_ _6\"></span>van verwa<span class=\"_ _2\"></span>cht word<span class=\"_ _2\"></span>t dat ze het me<span class=\"_ _2\"></span>est vo<span class=\"_ _2\"></span>ordee<span class=\"_ _2\"></span>l halen ui<span class=\"_ _2\"></span>t de b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>fsco<span class=\"_ _2\"></span>mbinatie. Bijgevolg b<span class=\"_ _2\"></span>edra<span class=\"_ _2\"></span>agt d<span class=\"_ _2\"></span>e goo<span class=\"_ _2\"></span>dwill die voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>vlo<span class=\"_ _2\"></span>eit ui<span class=\"_ _2\"></span>t de overname van Ba<span class=\"_ _2\"></span>lta Fin<span class=\"_ _2\"></span>ance en n<span class=\"_ _2\"></span>a de afsc<span class=\"_ _2\"></span>hrijvi<span class=\"_ _2\"></span>ng van de goo<span class=\"_ _2\"></span>dwill op o<span class=\"_ _2\"></span>nze verk<span class=\"_ _1a\"></span>ochte Rugs<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteit (\u20ac 9<span class=\"_ _0\"></span>4,3 miljo<span class=\"_ _2\"></span>en) \u20ac 105,7 miljo<span class=\"_ _2\"></span>en en werd ze toeg<span class=\"_ _2\"></span>ewezen aan Eur<span class=\"_ _1a\"></span>opa (\u20ac 30,4 miljo<span class=\"_ _2\"></span>en)<span class=\"_ _0\"></span>, ter<span class=\"_ _2\"></span>wijl d<span class=\"_ _2\"></span>e goo<span class=\"_ _2\"></span>dwill die voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>vlo<span class=\"_ _2\"></span>eit ui<span class=\"_ _2\"></span>t de overnam<span class=\"_ _2\"></span>e van Bentley werd toe<span class=\"_ _2\"></span>gerekend aa<span class=\"_ _2\"></span>n de VS (\u20ac 7<span class=\"_ _0\"></span>5,3 mil<span class=\"_ _2\"></span>joen). De activi<span class=\"_ _2\"></span>teiten in Rugs zijn on<span class=\"_ _2\"></span>derde<span class=\"_ _2\"></span>el van de stopg<span class=\"_ _2\"></span>ezette be<span class=\"_ _2\"></span>drijf<span class=\"_ _2\"></span>sactiv<span class=\"_ _2\"></span>iteiten en we<span class=\"_ _2\"></span>rden apa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t getest in overeens<span class=\"_ _2\"></span>temming met I<span class=\"_ _2\"></span>FRS 5 in 2021. Zie T<span class=\"_ _24\"></span>o<span class=\"_ _2\"></span>elichtin<span class=\"_ _2\"></span>g 39 in het jaa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>versla<span class=\"_ _2\"></span>g van 2021 voor mee<span class=\"_ _2\"></span>r informatie. De impair<span class=\"_ _2\"></span>ment testing werd ui<span class=\"_ _2\"></span>tgevoerd op 31 decemb<span class=\"_ _2\"></span>er 2022. Geb<span class=\"_ _2\"></span>asee<span class=\"_ _2\"></span>rd op de verge<span class=\"_ _2\"></span>lijkin<span class=\"_ _2\"></span>g van de \u2018<span class=\"_ _0\"></span>g<span class=\"_ _2\"></span>ebr<span class=\"_ _2\"></span>uikswaarde\u2019 (afgeleid m.b.<span class=\"_ _0\"></span>v. de \u2018<span class=\"_ _0\"></span>disc<span class=\"_ _2\"></span>ounted cas<span class=\"_ _2\"></span>h \ufb02ow\u2019-<span class=\"_ _2\"></span>analyse) en de bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde (b<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>e van het aan<span class=\"_ _2\"></span>gewend<span class=\"_ _2\"></span>e kapita<span class=\"_ _2\"></span>al) per kas<span class=\"_ _2\"></span>stroom<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>enerere<span class=\"_ _2\"></span>nde ee<span class=\"_ _2\"></span>nheid o<span class=\"_ _2\"></span>p 31 dec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 2022, heef<span class=\"_ _6\"></span>t de groep ku<span class=\"_ _2\"></span>nnen aa<span class=\"_ _2\"></span>ntonen dat he<span class=\"_ _2\"></span>t invorderba<span class=\"_ _2\"></span>ar be<span class=\"_ _2\"></span>drag me<span class=\"_ _2\"></span>er be<span class=\"_ _2\"></span>draag<span class=\"_ _2\"></span>t dan de b<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>e en zodo<span class=\"_ _2\"></span>ende is d<span class=\"_ _2\"></span>e goo<span class=\"_ _2\"></span>dwill niet afg<span class=\"_ _2\"></span>ewaarde<span class=\"_ _2\"></span>erd voor de voor<span class=\"_ _6\"></span>tgezet<span class=\"_ _2\"></span>te bedrij<span class=\"_ _2\"></span>fsac<span class=\"_ _2\"></span>tivitei<span class=\"_ _2\"></span>ten. De be<span class=\"_ _2\"></span>rekeningen van de \u2018gebruikswaarde\u2019 ma<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>en geb<span class=\"_ _2\"></span>ruik van kasstroo<span class=\"_ _2\"></span>mvoorsp<span class=\"_ _2\"></span>elling<span class=\"_ _2\"></span>en geb<span class=\"_ _2\"></span>ruik<span class=\"_ _2\"></span>t (die EBITD<span class=\"_ _0\"></span>A<span class=\"_ _2\"></span>, bewe<span class=\"_ _2\"></span>ginge<span class=\"_ _2\"></span>n inzake werkkapi<span class=\"_ _2\"></span>taal, investeri<span class=\"_ _2\"></span>ngen e<span class=\"_ _2\"></span>n belas<span class=\"_ _2\"></span>tinge<span class=\"_ _2\"></span>n omvat<span class=\"_ _2\"></span>ten<span class=\"_ _0\"></span>) e<span class=\"_ _2\"></span>n zijn geba<span class=\"_ _2\"></span>seerd o<span class=\"_ _2\"></span>p financ<span class=\"_ _2\"></span>i\u00eble voo<span class=\"_ _2\"></span>rspe<span class=\"_ _2\"></span>llinge<span class=\"_ _2\"></span>n voor ee<span class=\"_ _2\"></span>n per<span class=\"_ _2\"></span>iode van v<span class=\"_ _2\"></span>ijf jaar<span class=\"_ _0\"></span>. Sc<span class=\"_ _2\"></span>hat<span class=\"_ _2\"></span>ting<span class=\"_ _2\"></span>en die verde<span class=\"_ _2\"></span>r gaan dan deze per<span class=\"_ _2\"></span>iode van v<span class=\"_ _2\"></span>ijf jaar wo<span class=\"_ _2\"></span>rden b<span class=\"_ _2\"></span>erekend met e<span class=\"_ _2\"></span>en groeip<span class=\"_ _2\"></span>erce<span class=\"_ _2\"></span>ntage da<span class=\"_ _2\"></span>t de lang<span class=\"_ _2\"></span>etermijngro<span class=\"_ _2\"></span>ei weer<span class=\"_ _2\"></span>spie<span class=\"_ _2\"></span>gelt die van toepas<span class=\"_ _2\"></span>sing is op d<span class=\"_ _2\"></span>e kasstroom<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>enere<span class=\"_ _2\"></span>rende eenh<span class=\"_ _2\"></span>eid, in lijn m<span class=\"_ _2\"></span>et wat het ma<span class=\"_ _2\"></span>nage<span class=\"_ _2\"></span>ment de<span class=\"_ _2\"></span>nk<span class=\"_ _2\"></span>t over de lang<span class=\"_ _2\"></span>etermijnwinst over d<span class=\"_ _2\"></span>e hele cyclu<span class=\"_ _2\"></span>s. Belan<span class=\"_ _2\"></span>grijke aanname<span class=\"_ _2\"></span>s waarop het m<span class=\"_ _2\"></span>anag<span class=\"_ _2\"></span>ement zi<span class=\"_ _2\"></span>ch heef<span class=\"_ _6\"></span>t geba<span class=\"_ _2\"></span>seerd o<span class=\"_ _2\"></span>m de \u2018gebruikswaarde\u2019 te bep<span class=\"_ _2\"></span>alen o<span class=\"_ _2\"></span>mvatten groeip<span class=\"_ _2\"></span>erce<span class=\"_ _2\"></span>ntage<span class=\"_ _2\"></span>s van 1% voor Europa en 2% voor d<span class=\"_ _2\"></span>e VS (2<span class=\"_ _1a\"></span>021: respe<span class=\"_ _2\"></span>ctievelijk 1% 1%<span class=\"_ _0\"></span>) e<span class=\"_ _2\"></span>n een dis<span class=\"_ _2\"></span>conterin<span class=\"_ _2\"></span>gsvoet na bel<span class=\"_ _2\"></span>asting van 10,0% (2021: 8,2%<span class=\"_ _0\"></span>). De \u2018gebruikswaard<span class=\"_ _2\"></span>e\u2019 is voornam<span class=\"_ _2\"></span>elijk ge<span class=\"_ _2\"></span>base<span class=\"_ _2\"></span>erd op de eindwaa<span class=\"_ _2\"></span>rde die bijzond<span class=\"_ _2\"></span>er gevoel<span class=\"_ _2\"></span>ig is voor wijzig<span class=\"_ _2\"></span>ingen in de verond<span class=\"_ _2\"></span>erstellin<span class=\"_ _2\"></span>g over het groe<span class=\"_ _2\"></span>iperc<span class=\"_ _2\"></span>entag<span class=\"_ _2\"></span>e en de disco<span class=\"_ _2\"></span>nteringsvoe<span class=\"_ _2\"></span>t. Disco<span class=\"_ _2\"></span>nteringsvoeten zijn g<span class=\"_ _2\"></span>ebase<span class=\"_ _2\"></span>erd op de gewo<span class=\"_ _2\"></span>gen g<span class=\"_ _2\"></span>emidd<span class=\"_ _2\"></span>elde kost van he<span class=\"_ _2\"></span>t kapita<span class=\"_ _2\"></span>al. Deze gewog<span class=\"_ _2\"></span>en gemi<span class=\"_ _2\"></span>ddel<span class=\"_ _2\"></span>de kost van het kapi<span class=\"_ _2\"></span>taal word<span class=\"_ _2\"></span>t vergel<span class=\"_ _2\"></span>eken met verg<span class=\"_ _2\"></span>elijkb<span class=\"_ _2\"></span>are conc<span class=\"_ _2\"></span>urrenten. Bij de g<span class=\"_ _2\"></span>roeip<span class=\"_ _2\"></span>ercent<span class=\"_ _2\"></span>ages van de eind<span class=\"_ _2\"></span>waarde word<span class=\"_ _2\"></span>t rekening geh<span class=\"_ _2\"></span>oude<span class=\"_ _2\"></span>n met ex<span class=\"_ _2\"></span>terne macro<span class=\"_ _2\"></span>-<span class=\"_ _6\"></span>econ<span class=\"_ _2\"></span>omisch<span class=\"_ _2\"></span>e geg<span class=\"_ _2\"></span>evensbronn<span class=\"_ _2\"></span>en en indu<span class=\"_ _2\"></span>strie<span class=\"_ _2\"></span>-spe<span class=\"_ _2\"></span>cifie<span class=\"_ _2\"></span>ke t<span class=\"_ _0\"></span>en<span class=\"_ _2\"></span>dens<span class=\"_ _2\"></span>en. On<span class=\"_ _2\"></span>ders<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e tabel o<span class=\"_ _2\"></span>mvat de kasstroo<span class=\"_ _2\"></span>m-<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>enere<span class=\"_ _2\"></span>rende e<span class=\"_ _2\"></span>enhe<span class=\"_ _2\"></span>den waara<span class=\"_ _2\"></span>an goo<span class=\"_ _2\"></span>dwill werd toeg<span class=\"_ _2\"></span>ewezen en presen<span class=\"_ _2\"></span>teer<span class=\"_ _2\"></span>t de waa<span class=\"_ _2\"></span>rde die deze twe<span class=\"_ _2\"></span>e aannam<span class=\"_ _2\"></span>es onaf<span class=\"_ _2\"></span>hankelijk mo<span class=\"_ _2\"></span>eten ver<span class=\"_ _2\"></span>tegenwo<span class=\"_ _2\"></span>ordige<span class=\"_ _2\"></span>n om de \u2018<span class=\"_ _1a\"></span>gebr<span class=\"_ _2\"></span>uikswaarde\u2019 te verminde<span class=\"_ _2\"></span>ren tot de boe<span class=\"_ _2\"></span>k<span class=\"_ _2\"></span>waarde.Sensitiviteit<span class=\"_ _2\"></span>s-anal<span class=\"_ _2\"></span>yse per Minimaal Maxim<span class=\"_ _2\"></span>aal kas<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>oo<span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>-groeipercent<span class=\"_ _2\"></span>agegroeipercent<span class=\"_ _2\"></span>agegenererende eenheidE<span class=\"_ _0\"></span>uropa<span class=\"_ _18a\"> </span><span class=\"lsd wsd\">0,0%<span class=\"_ _18b\"> </span><span class=\"ls5b ws59\">1<span class=\"_ _2\"></span>0,7<span class=\"_ _2\"></span>%</span></span>VS<span class=\"_ _18c\"> </span><span class=\"lsb8 wsb7\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>4%)<span class=\"_ _18d\"> </span><span class=\"ls8a ws88\">1<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>,9<span class=\"_ _6\"></span>%</span></span>Bewegin<span class=\"_ _2\"></span>gen ten opzichte van vorig ja<span class=\"_ _2\"></span>ar voor de vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tgezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten he<span class=\"_ _2\"></span>bbe<span class=\"_ _2\"></span>n uitslui<span class=\"_ _2\"></span>tend betre<span class=\"_ _2\"></span>kking o<span class=\"_ _2\"></span>p wisselk<span class=\"_ _0\"></span>oerswijzig<span class=\"_ _0\"></span>ingen.T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 12. A<span class=\"_ _0\"></span>ndere i<span class=\"_ _0\"></span>mmat<span class=\"_ _0\"></span>eri\u00eble v<span class=\"_ _0\"></span>ast<span class=\"_ _0\"></span>e activ<span class=\"_ _0\"></span>aIntern Handels<span class=\"_ _2\"></span>-Sof<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ware en gegenereerde (In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)T<span class=\"_ _24\"></span>otaalmerk<span class=\"_ _0\"></span>enlicentiesimmateri\u00eble vas<span class=\"_ _2\"></span>te a<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ivaOp<span class=\"_ _2\"></span>ening n<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waar<span class=\"_ _2\"></span>de pe<span class=\"_ _2\"></span>r 1 janua<span class=\"_ _2\"></span>ri 2021<span class=\"_ _f3\"> </span>5<span class=\"_ _2\"></span>.94<span class=\"_ _6\"></span>3 <span class=\"_ _d3\"> </span><span class=\"ls63 ws61\">1.1<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span> <span class=\"_ _d3\"> </span></span>2.<span class=\"_ _2\"></span>338 <span class=\"_ _7a\"> </span><span class=\"ls92 ws90\">9.<span class=\"_ _6\"></span>4<span class=\"_ _6\"></span>6<span class=\"_ _6\"></span>6<span class=\"_ _6\"></span> <span class=\"_ _0\"></span></span>-Stop<span class=\"_ _2\"></span>gezette b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>fsac<span class=\"_ _2\"></span>tivitei<span class=\"_ _2\"></span>ten in openi<span class=\"_ _2\"></span>ngsbal<span class=\"_ _2\"></span>ans<span class=\"_ _19e\"> </span>-<span class=\"_ _f1\"> </span>(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.0<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>2)<span class=\"_ _ba\"> </span><span class=\"ls8e ws8c\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>4)<span class=\"_ _76\"> </span><span class=\"lsb4 wsb2\">(2<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>497<span class=\"_ _2\"></span>)</span></span>Aanschaf<span class=\"_ _2\"></span>fingen<span class=\"_ _19f\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _73\"> </span>43 <span class=\"_ _10b\"> </span><span class=\"ls8e ws8c\">413<span class=\"_ _2\"></span> <span class=\"_ _19e\"> </span></span>4<span class=\"_ _2\"></span>56 </span>V<span class=\"_ _0\"></span>erkopen<span class=\"_ _1a0\"> </span>-<span class=\"_ _81\"> </span>-<span class=\"_ _ec\"> </span><span class=\"ls8e ws8c\">(<span class=\"_ _2\"></span>79)<span class=\"_ _6d\"> </span>(<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>9)</span>A<span class=\"_ _0\"></span>fschrijvingen<span class=\"_ _1a1\"> </span><span class=\"ls69 ws67\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.0<span class=\"_ _2\"></span>42)<span class=\"_ _e1\"> </span><span class=\"lsd wsd\">(<span class=\"_ _2\"></span>15)<span class=\"_ _1a2\"> </span></span>(38<span class=\"_ _2\"></span>4)<span class=\"_ _48\"> </span><span class=\"ls8e ws8c\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>41)</span></span>Wisselk<span class=\"_ _0\"></span>oersverschillen<span class=\"_ _1a3\"> </span><span class=\"ls0 ws0\">508 <span class=\"_ _5d\"> </span><span class=\"ls44 ws42\">11 <span class=\"_ _10f\"> </span></span>-<span class=\"_ _1a4\"> </span>519 </span>Slu<span class=\"_ _2\"></span>itin<span class=\"_ _2\"></span>g net<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waar<span class=\"_ _2\"></span>de pe<span class=\"_ _2\"></span>r 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2021<span class=\"_ _2f\"> </span>5<span class=\"_ _2\"></span>.4<span class=\"_ _2\"></span>08 <span class=\"_ _48\"> </span>1<span class=\"_ _2\"></span>83 <span class=\"_ _192\"> </span>83<span class=\"_ _2\"></span>4 <span class=\"_ _48\"> </span><span class=\"ls75 ws73\">6<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>425 </span>K<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>stprijs of re<span class=\"_ _2\"></span>\u00eble waard<span class=\"_ _2\"></span>e<span class=\"_ _ef\"> </span><span class=\"ls57 ws55\">1<span class=\"_ _2\"></span>0.<span class=\"_ _2\"></span>301<span class=\"_ _2\"></span> <span class=\"_ _8\"> </span><span class=\"ls58 ws56\">1<span class=\"_ _2\"></span>.203 <span class=\"_ _d3\"> </span><span class=\"ls76 ws74\">3.088 <span class=\"_ _76\"> </span></span></span>14<span class=\"_ _2\"></span>.59<span class=\"_ _2\"></span>3 </span>Gec<span class=\"_ _2\"></span>umule<span class=\"_ _2\"></span>erde afsc<span class=\"_ _2\"></span>hrijv<span class=\"_ _2\"></span>ingen, b<span class=\"_ _2\"></span>ijzondere (4<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>89<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>)<span class=\"_ _6b\"> </span>(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.020)<span class=\"_ _7b\"> </span><span class=\"ls8e ws8c\">(2.<span class=\"_ _2\"></span>25<span class=\"_ _6\"></span>4)<span class=\"_ _76\"> </span><span class=\"ls59 ws57\">(8<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>8)</span></span>waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen en over<span class=\"_ _2\"></span>ige aan<span class=\"_ _2\"></span>passing<span class=\"_ _2\"></span>enSlu<span class=\"_ _2\"></span>itin<span class=\"_ _2\"></span>g net<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waar<span class=\"_ _2\"></span>de pe<span class=\"_ _2\"></span>r 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2021 5.<span class=\"_ _2\"></span>408 <span class=\"_ _b2\"> </span>183 <span class=\"_ _192\"> </span>83<span class=\"_ _2\"></span>4 <span class=\"_ _48\"> </span><span class=\"ls75 ws73\">6<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>425 </span>voor v<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>ortg<span class=\"_ _2\"></span>ezette bedrijfsactiviteitenSlu<span class=\"_ _2\"></span>itin<span class=\"_ _2\"></span>g net<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waar<span class=\"_ _2\"></span>de pe<span class=\"_ _2\"></span>r 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2021 -<span class=\"_ _81\"> </span>-<span class=\"_ _81\"> </span>-<span class=\"_ _115\"> </span>-voor stopgezette bedrijfsact<span class=\"_ _2\"></span>iviteitenOp<span class=\"_ _2\"></span>ening n<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waar<span class=\"_ _2\"></span>de pe<span class=\"_ _2\"></span>r 1 janua<span class=\"_ _2\"></span>ri 2022<span class=\"_ _109\"> </span>5.<span class=\"_ _2\"></span>408 <span class=\"_ _b2\"> </span>183 <span class=\"_ _192\"> </span>83<span class=\"_ _2\"></span>4 <span class=\"_ _48\"> </span><span class=\"ls75 ws73\">6<span class=\"_ _2\"></span>.42<span class=\"_ _2\"></span>5 </span>Aanschaf<span class=\"_ _2\"></span>fingen<span class=\"_ _19f\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _73\"> </span><span class=\"ls46 ws44\">121<span class=\"_ _73\"> </span></span>7<span class=\"_ _1a5\"> </span><span class=\"ls57 ws55\">128</span></span>V<span class=\"_ _0\"></span>erkopen<span class=\"_ _1a0\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _81\"> </span>-<span class=\"_ _81\"> </span>-<span class=\"_ _115\"> </span>-</span>Overdra<span class=\"_ _2\"></span>chten<span class=\"_ _1a6\"> </span>-<span class=\"_ _e6\"> </span><span class=\"ls4e ws4c\">29<span class=\"_ _e6\"> </span></span>-<span class=\"_ _1a7\"> </span><span class=\"ls4e ws4c\">29</span>A<span class=\"_ _0\"></span>fschrijvingen<span class=\"_ _1a1\"> </span>(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>94)<span class=\"_ _47\"> </span><span class=\"ls69 ws67\">(3<span class=\"_ _2\"></span>8)<span class=\"_ _118\"> </span>(3<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>4)<span class=\"_ _48\"> </span><span class=\"ls5b ws59\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>16)</span></span>Wisselk<span class=\"_ _0\"></span>oersverschillen<span class=\"_ _1a3\"> </span>335<span class=\"_ _2\"></span> <span class=\"_ _49\"> </span>31<span class=\"_ _2\"></span> <span class=\"_ _120\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _ec\"> </span>366 </span>Slu<span class=\"_ _2\"></span>itin<span class=\"_ _2\"></span>g net<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waar<span class=\"_ _2\"></span>de pe<span class=\"_ _2\"></span>r 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2022<span class=\"_ _6e\"> </span>4<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>649<span class=\"_ _2\"></span> <span class=\"_ _e0\"> </span><span class=\"ls44 ws42\">326 <span class=\"_ _192\"> </span></span>457 <span class=\"_ _b2\"> </span><span class=\"ls44 ws42\">5.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>32 </span>K<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>stprijs of re<span class=\"_ _2\"></span>\u00eble waard<span class=\"_ _2\"></span>e<span class=\"_ _1a8\"> </span>1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>9<span class=\"_ _6\"></span> <span class=\"_ _7a\"> </span>1.438 <span class=\"_ _d3\"> </span><span class=\"ls76 ws74\">3.085 <span class=\"_ _7b\"> </span><span class=\"ls8e ws8c\">1<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.4<span class=\"_ _2\"></span>62<span class=\"_ _2\"></span> </span></span>Gec<span class=\"_ _2\"></span>umule<span class=\"_ _2\"></span>erde afsc<span class=\"_ _2\"></span>hrijv<span class=\"_ _2\"></span>ingen, b<span class=\"_ _2\"></span>ijzondere (<span class=\"_ _0\"></span>6.290)<span class=\"_ _8\"> </span>(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>12)<span class=\"_ _ac\"> </span><span class=\"ls8e ws8c\">(2.<span class=\"_ _2\"></span>628)<span class=\"_ _3\"> </span><span class=\"ls58 ws56\">(<span class=\"_ _2\"></span>10.030)</span></span>waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen en over<span class=\"_ _2\"></span>ige aan<span class=\"_ _2\"></span>passing<span class=\"_ _2\"></span>enSlu<span class=\"_ _2\"></span>itin<span class=\"_ _2\"></span>g net<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waar<span class=\"_ _2\"></span>de pe<span class=\"_ _2\"></span>r 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2022 4<span class=\"_ _2\"></span>.6<span class=\"_ _2\"></span>49 <span class=\"_ _aa\"> </span><span class=\"ls44 ws42\">326 <span class=\"_ _192\"> </span><span class=\"ls0 ws0\">457 <span class=\"_ _b2\"> </span></span>5.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>32 </span>voor v<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>ortg<span class=\"_ _2\"></span>ezette bedrijfsactiviteitenHet ha<span class=\"_ _2\"></span>ndels<span class=\"_ _2\"></span>merk van \u20ac 4,6 mil<span class=\"_ _2\"></span>joen h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t b<span class=\"_ _2\"></span>etrekk<span class=\"_ _2\"></span>ing op d<span class=\"_ _2\"></span>e overname van Be<span class=\"_ _2\"></span>ntley<span class=\"_ _0\"></span>. De totale afs<span class=\"_ _2\"></span>chrijv<span class=\"_ _2\"></span>inge<span class=\"_ _2\"></span>n voor de voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tgezet<span class=\"_ _2\"></span>te bedr<span class=\"_ _2\"></span>ijfsa<span class=\"_ _2\"></span>ctivi<span class=\"_ _2\"></span>teiten van \u20ac 1,5 miljo<span class=\"_ _2\"></span>en (2021: \u20ac 1,4 miljoen) zijn opge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n op de lijn \u2018<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>fs<span class=\"_ _2\"></span>chrijv<span class=\"_ _2\"></span>inge<span class=\"_ _2\"></span>n en waardevermi<span class=\"_ _2\"></span>nder<span class=\"_ _2\"></span>ingen\u2019 van de res<span class=\"_ _2\"></span>ultatenrekening.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-41-8": {
   "value": "T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>5. Go<span class=\"_ _2\"></span>odwi<span class=\"_ _2\"></span>llDe go<span class=\"_ _2\"></span>odwil<span class=\"_ _2\"></span>l wordt toeg<span class=\"_ _2\"></span>erekend aan kas<span class=\"_ _2\"></span>stroom<span class=\"_ _2\"></span>-gene<span class=\"_ _2\"></span>rerend<span class=\"_ _2\"></span>e eenh<span class=\"_ _2\"></span>eden of gro<span class=\"_ _2\"></span>epe<span class=\"_ _2\"></span>n van kasstroo<span class=\"_ _2\"></span>m-gene<span class=\"_ _2\"></span>rerend<span class=\"_ _2\"></span>e eenh<span class=\"_ _2\"></span>eden wa<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>van ver<span class=\"_ _2\"></span>wacht wo<span class=\"_ _2\"></span>rdt dat zij voorde<span class=\"_ _2\"></span>el zullen h<span class=\"_ _2\"></span>alen ui<span class=\"_ _2\"></span>t de be<span class=\"_ _2\"></span>drij<span class=\"_ _2\"></span>fscom<span class=\"_ _2\"></span>binatie waar<span class=\"_ _2\"></span>uit de go<span class=\"_ _2\"></span>odwill o<span class=\"_ _2\"></span>ntstond. Go<span class=\"_ _2\"></span>odwi<span class=\"_ _2\"></span>ll wordt jaa<span class=\"_ _2\"></span>rlijks getest o<span class=\"_ _2\"></span>p waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g en tegen kostp<span class=\"_ _2\"></span>rijs gewaard<span class=\"_ _2\"></span>eerd in de onde<span class=\"_ _2\"></span>rligg<span class=\"_ _2\"></span>ende valu<span class=\"_ _2\"></span>ta vermin<span class=\"_ _2\"></span>derd m<span class=\"_ _2\"></span>et de gec<span class=\"_ _2\"></span>umule<span class=\"_ _2\"></span>erde bijzonde<span class=\"_ _2\"></span>re waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen. Bijzond<span class=\"_ _2\"></span>ere waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen o<span class=\"_ _2\"></span>p goo<span class=\"_ _2\"></span>dwill worde<span class=\"_ _2\"></span>n niet me<span class=\"_ _2\"></span>er terugg<span class=\"_ _2\"></span>edraaid<span class=\"_ _2\"></span>. Winsten en ver<span class=\"_ _2\"></span>liezen op de verkoop van ee<span class=\"_ _2\"></span>n kasstroo<span class=\"_ _2\"></span>m-<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>enere<span class=\"_ _2\"></span>rende e<span class=\"_ _2\"></span>enhe<span class=\"_ _2\"></span>id omvat<span class=\"_ _2\"></span>ten de bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde van de goo<span class=\"_ _2\"></span>dwill m<span class=\"_ _2\"></span>et betrek<span class=\"_ _2\"></span>king tot de verkochte kass<span class=\"_ _2\"></span>troom<span class=\"_ _2\"></span>-genererende eenheid<span class=\"_ _0\"></span>.  ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-41-9": {
   "value": "T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>5. Go<span class=\"_ _2\"></span>odwi<span class=\"_ _2\"></span>llDe go<span class=\"_ _2\"></span>odwil<span class=\"_ _2\"></span>l wordt toeg<span class=\"_ _2\"></span>erekend aan kas<span class=\"_ _2\"></span>stroom<span class=\"_ _2\"></span>-gene<span class=\"_ _2\"></span>rerend<span class=\"_ _2\"></span>e eenh<span class=\"_ _2\"></span>eden of gro<span class=\"_ _2\"></span>epe<span class=\"_ _2\"></span>n van kasstroo<span class=\"_ _2\"></span>m-gene<span class=\"_ _2\"></span>rerend<span class=\"_ _2\"></span>e eenh<span class=\"_ _2\"></span>eden wa<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>van ver<span class=\"_ _2\"></span>wacht wo<span class=\"_ _2\"></span>rdt dat zij voorde<span class=\"_ _2\"></span>el zullen h<span class=\"_ _2\"></span>alen ui<span class=\"_ _2\"></span>t de be<span class=\"_ _2\"></span>drij<span class=\"_ _2\"></span>fscom<span class=\"_ _2\"></span>binatie waar<span class=\"_ _2\"></span>uit de go<span class=\"_ _2\"></span>odwill o<span class=\"_ _2\"></span>ntstond. Go<span class=\"_ _2\"></span>odwi<span class=\"_ _2\"></span>ll wordt jaa<span class=\"_ _2\"></span>rlijks getest o<span class=\"_ _2\"></span>p waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g en tegen kostp<span class=\"_ _2\"></span>rijs gewaard<span class=\"_ _2\"></span>eerd in de onde<span class=\"_ _2\"></span>rligg<span class=\"_ _2\"></span>ende valu<span class=\"_ _2\"></span>ta vermin<span class=\"_ _2\"></span>derd m<span class=\"_ _2\"></span>et de gec<span class=\"_ _2\"></span>umule<span class=\"_ _2\"></span>erde bijzonde<span class=\"_ _2\"></span>re waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen. Bijzond<span class=\"_ _2\"></span>ere waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen o<span class=\"_ _2\"></span>p goo<span class=\"_ _2\"></span>dwill worde<span class=\"_ _2\"></span>n niet me<span class=\"_ _2\"></span>er terugg<span class=\"_ _2\"></span>edraaid<span class=\"_ _2\"></span>. Winsten en ver<span class=\"_ _2\"></span>liezen op de verkoop van ee<span class=\"_ _2\"></span>n kasstroo<span class=\"_ _2\"></span>m-<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>enere<span class=\"_ _2\"></span>rende e<span class=\"_ _2\"></span>enhe<span class=\"_ _2\"></span>id omvat<span class=\"_ _2\"></span>ten de bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde van de goo<span class=\"_ _2\"></span>dwill m<span class=\"_ _2\"></span>et betrek<span class=\"_ _2\"></span>king tot de verkochte kass<span class=\"_ _2\"></span>troom<span class=\"_ _2\"></span>-genererende eenheid<span class=\"_ _0\"></span>.  T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 12. A<span class=\"_ _0\"></span>ndere i<span class=\"_ _0\"></span>mmat<span class=\"_ _0\"></span>eri\u00eble v<span class=\"_ _0\"></span>ast<span class=\"_ _0\"></span>e activ<span class=\"_ _0\"></span>aIntern Handels<span class=\"_ _2\"></span>-Sof<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ware en gegenereerde (In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)T<span class=\"_ _24\"></span>otaalmerk<span class=\"_ _0\"></span>enlicentiesimmateri\u00eble vas<span class=\"_ _2\"></span>te a<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ivaOp<span class=\"_ _2\"></span>ening n<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waar<span class=\"_ _2\"></span>de pe<span class=\"_ _2\"></span>r 1 janua<span class=\"_ _2\"></span>ri 2021<span class=\"_ _f3\"> </span>5<span class=\"_ _2\"></span>.94<span class=\"_ _6\"></span>3 <span class=\"_ _d3\"> </span><span class=\"ls63 ws61\">1.1<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span> <span class=\"_ _d3\"> </span></span>2.<span class=\"_ _2\"></span>338 <span class=\"_ _7a\"> </span><span class=\"ls92 ws90\">9.<span class=\"_ _6\"></span>4<span class=\"_ _6\"></span>6<span class=\"_ _6\"></span>6<span class=\"_ _6\"></span> <span class=\"_ _0\"></span></span>-Stop<span class=\"_ _2\"></span>gezette b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>fsac<span class=\"_ _2\"></span>tivitei<span class=\"_ _2\"></span>ten in openi<span class=\"_ _2\"></span>ngsbal<span class=\"_ _2\"></span>ans<span class=\"_ _19e\"> </span>-<span class=\"_ _f1\"> </span>(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.0<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>2)<span class=\"_ _ba\"> </span><span class=\"ls8e ws8c\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>4)<span class=\"_ _76\"> </span><span class=\"lsb4 wsb2\">(2<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>497<span class=\"_ _2\"></span>)</span></span>Aanschaf<span class=\"_ _2\"></span>fingen<span class=\"_ _19f\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _73\"> </span>43 <span class=\"_ _10b\"> </span><span class=\"ls8e ws8c\">413<span class=\"_ _2\"></span> <span class=\"_ _19e\"> </span></span>4<span class=\"_ _2\"></span>56 </span>V<span class=\"_ _0\"></span>erkopen<span class=\"_ _1a0\"> </span>-<span class=\"_ _81\"> </span>-<span class=\"_ _ec\"> </span><span class=\"ls8e ws8c\">(<span class=\"_ _2\"></span>79)<span class=\"_ _6d\"> </span>(<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>9)</span>A<span class=\"_ _0\"></span>fschrijvingen<span class=\"_ _1a1\"> </span><span class=\"ls69 ws67\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.0<span class=\"_ _2\"></span>42)<span class=\"_ _e1\"> </span><span class=\"lsd wsd\">(<span class=\"_ _2\"></span>15)<span class=\"_ _1a2\"> </span></span>(38<span class=\"_ _2\"></span>4)<span class=\"_ _48\"> </span><span class=\"ls8e ws8c\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>41)</span></span>Wisselk<span class=\"_ _0\"></span>oersverschillen<span class=\"_ _1a3\"> </span><span class=\"ls0 ws0\">508 <span class=\"_ _5d\"> </span><span class=\"ls44 ws42\">11 <span class=\"_ _10f\"> </span></span>-<span class=\"_ _1a4\"> </span>519 </span>Slu<span class=\"_ _2\"></span>itin<span class=\"_ _2\"></span>g net<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waar<span class=\"_ _2\"></span>de pe<span class=\"_ _2\"></span>r 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2021<span class=\"_ _2f\"> </span>5<span class=\"_ _2\"></span>.4<span class=\"_ _2\"></span>08 <span class=\"_ _48\"> </span>1<span class=\"_ _2\"></span>83 <span class=\"_ _192\"> </span>83<span class=\"_ _2\"></span>4 <span class=\"_ _48\"> </span><span class=\"ls75 ws73\">6<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>425 </span>K<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>stprijs of re<span class=\"_ _2\"></span>\u00eble waard<span class=\"_ _2\"></span>e<span class=\"_ _ef\"> </span><span class=\"ls57 ws55\">1<span class=\"_ _2\"></span>0.<span class=\"_ _2\"></span>301<span class=\"_ _2\"></span> <span class=\"_ _8\"> </span><span class=\"ls58 ws56\">1<span class=\"_ _2\"></span>.203 <span class=\"_ _d3\"> </span><span class=\"ls76 ws74\">3.088 <span class=\"_ _76\"> </span></span></span>14<span class=\"_ _2\"></span>.59<span class=\"_ _2\"></span>3 </span>Gec<span class=\"_ _2\"></span>umule<span class=\"_ _2\"></span>erde afsc<span class=\"_ _2\"></span>hrijv<span class=\"_ _2\"></span>ingen, b<span class=\"_ _2\"></span>ijzondere (4<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>89<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>)<span class=\"_ _6b\"> </span>(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.020)<span class=\"_ _7b\"> </span><span class=\"ls8e ws8c\">(2.<span class=\"_ _2\"></span>25<span class=\"_ _6\"></span>4)<span class=\"_ _76\"> </span><span class=\"ls59 ws57\">(8<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>8)</span></span>waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen en over<span class=\"_ _2\"></span>ige aan<span class=\"_ _2\"></span>passing<span class=\"_ _2\"></span>enSlu<span class=\"_ _2\"></span>itin<span class=\"_ _2\"></span>g net<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waar<span class=\"_ _2\"></span>de pe<span class=\"_ _2\"></span>r 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2021 5.<span class=\"_ _2\"></span>408 <span class=\"_ _b2\"> </span>183 <span class=\"_ _192\"> </span>83<span class=\"_ _2\"></span>4 <span class=\"_ _48\"> </span><span class=\"ls75 ws73\">6<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>425 </span>voor v<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>ortg<span class=\"_ _2\"></span>ezette bedrijfsactiviteitenSlu<span class=\"_ _2\"></span>itin<span class=\"_ _2\"></span>g net<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waar<span class=\"_ _2\"></span>de pe<span class=\"_ _2\"></span>r 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2021 -<span class=\"_ _81\"> </span>-<span class=\"_ _81\"> </span>-<span class=\"_ _115\"> </span>-voor stopgezette bedrijfsact<span class=\"_ _2\"></span>iviteitenOp<span class=\"_ _2\"></span>ening n<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waar<span class=\"_ _2\"></span>de pe<span class=\"_ _2\"></span>r 1 janua<span class=\"_ _2\"></span>ri 2022<span class=\"_ _109\"> </span>5.<span class=\"_ _2\"></span>408 <span class=\"_ _b2\"> </span>183 <span class=\"_ _192\"> </span>83<span class=\"_ _2\"></span>4 <span class=\"_ _48\"> </span><span class=\"ls75 ws73\">6<span class=\"_ _2\"></span>.42<span class=\"_ _2\"></span>5 </span>Aanschaf<span class=\"_ _2\"></span>fingen<span class=\"_ _19f\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _73\"> </span><span class=\"ls46 ws44\">121<span class=\"_ _73\"> </span></span>7<span class=\"_ _1a5\"> </span><span class=\"ls57 ws55\">128</span></span>V<span class=\"_ _0\"></span>erkopen<span class=\"_ _1a0\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _81\"> </span>-<span class=\"_ _81\"> </span>-<span class=\"_ _115\"> </span>-</span>Overdra<span class=\"_ _2\"></span>chten<span class=\"_ _1a6\"> </span>-<span class=\"_ _e6\"> </span><span class=\"ls4e ws4c\">29<span class=\"_ _e6\"> </span></span>-<span class=\"_ _1a7\"> </span><span class=\"ls4e ws4c\">29</span>A<span class=\"_ _0\"></span>fschrijvingen<span class=\"_ _1a1\"> </span>(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>94)<span class=\"_ _47\"> </span><span class=\"ls69 ws67\">(3<span class=\"_ _2\"></span>8)<span class=\"_ _118\"> </span>(3<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>4)<span class=\"_ _48\"> </span><span class=\"ls5b ws59\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>16)</span></span>Wisselk<span class=\"_ _0\"></span>oersverschillen<span class=\"_ _1a3\"> </span>335<span class=\"_ _2\"></span> <span class=\"_ _49\"> </span>31<span class=\"_ _2\"></span> <span class=\"_ _120\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _ec\"> </span>366 </span>Slu<span class=\"_ _2\"></span>itin<span class=\"_ _2\"></span>g net<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waar<span class=\"_ _2\"></span>de pe<span class=\"_ _2\"></span>r 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2022<span class=\"_ _6e\"> </span>4<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>649<span class=\"_ _2\"></span> <span class=\"_ _e0\"> </span><span class=\"ls44 ws42\">326 <span class=\"_ _192\"> </span></span>457 <span class=\"_ _b2\"> </span><span class=\"ls44 ws42\">5.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>32 </span>K<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>stprijs of re<span class=\"_ _2\"></span>\u00eble waard<span class=\"_ _2\"></span>e<span class=\"_ _1a8\"> </span>1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>9<span class=\"_ _6\"></span> <span class=\"_ _7a\"> </span>1.438 <span class=\"_ _d3\"> </span><span class=\"ls76 ws74\">3.085 <span class=\"_ _7b\"> </span><span class=\"ls8e ws8c\">1<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.4<span class=\"_ _2\"></span>62<span class=\"_ _2\"></span> </span></span>Gec<span class=\"_ _2\"></span>umule<span class=\"_ _2\"></span>erde afsc<span class=\"_ _2\"></span>hrijv<span class=\"_ _2\"></span>ingen, b<span class=\"_ _2\"></span>ijzondere (<span class=\"_ _0\"></span>6.290)<span class=\"_ _8\"> </span>(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>12)<span class=\"_ _ac\"> </span><span class=\"ls8e ws8c\">(2.<span class=\"_ _2\"></span>628)<span class=\"_ _3\"> </span><span class=\"ls58 ws56\">(<span class=\"_ _2\"></span>10.030)</span></span>waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen en over<span class=\"_ _2\"></span>ige aan<span class=\"_ _2\"></span>passing<span class=\"_ _2\"></span>enSlu<span class=\"_ _2\"></span>itin<span class=\"_ _2\"></span>g net<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waar<span class=\"_ _2\"></span>de pe<span class=\"_ _2\"></span>r 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2022 4<span class=\"_ _2\"></span>.6<span class=\"_ _2\"></span>49 <span class=\"_ _aa\"> </span><span class=\"ls44 ws42\">326 <span class=\"_ _192\"> </span><span class=\"ls0 ws0\">457 <span class=\"_ _b2\"> </span></span>5.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>32 </span>voor v<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>ortg<span class=\"_ _2\"></span>ezette bedrijfsactiviteitenHet ha<span class=\"_ _2\"></span>ndels<span class=\"_ _2\"></span>merk van \u20ac 4,6 mil<span class=\"_ _2\"></span>joen h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t b<span class=\"_ _2\"></span>etrekk<span class=\"_ _2\"></span>ing op d<span class=\"_ _2\"></span>e overname van Be<span class=\"_ _2\"></span>ntley<span class=\"_ _0\"></span>. De totale afs<span class=\"_ _2\"></span>chrijv<span class=\"_ _2\"></span>inge<span class=\"_ _2\"></span>n voor de voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tgezet<span class=\"_ _2\"></span>te bedr<span class=\"_ _2\"></span>ijfsa<span class=\"_ _2\"></span>ctivi<span class=\"_ _2\"></span>teiten van \u20ac 1,5 miljo<span class=\"_ _2\"></span>en (2021: \u20ac 1,4 miljoen) zijn opge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n op de lijn \u2018<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>fs<span class=\"_ _2\"></span>chrijv<span class=\"_ _2\"></span>inge<span class=\"_ _2\"></span>n en waardevermi<span class=\"_ _2\"></span>nder<span class=\"_ _2\"></span>ingen\u2019 van de res<span class=\"_ _2\"></span>ultatenrekening.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-42-7": {
   "value": "T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6. An<span class=\"_ _2\"></span>dere i<span class=\"_ _2\"></span>mmat<span class=\"_ _2\"></span>eri\u00ebl<span class=\"_ _2\"></span>e vaste ac<span class=\"_ _2\"></span>tivaHandelsmerk<span class=\"_ _0\"></span>en Hand<span class=\"_ _2\"></span>elsme<span class=\"_ _2\"></span>rken die ver<span class=\"_ _2\"></span>wor<span class=\"_ _2\"></span>ven zijn in e<span class=\"_ _2\"></span>en be<span class=\"_ _2\"></span>drijf<span class=\"_ _2\"></span>scom<span class=\"_ _2\"></span>binatie worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n tegen de re<span class=\"_ _2\"></span>\u00eble waard<span class=\"_ _2\"></span>e op de ver<span class=\"_ _2\"></span>wer<span class=\"_ _2\"></span>vin<span class=\"_ _2\"></span>gsdatum<span class=\"_ _2\"></span>. De re\u00ebl<span class=\"_ _2\"></span>e mark<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>e wordt b<span class=\"_ _2\"></span>epaa<span class=\"_ _2\"></span>ld op basis van e<span class=\"_ _2\"></span>en be<span class=\"_ _2\"></span>rekening van de net<span class=\"_ _2\"></span>to con<span class=\"_ _2\"></span>tante waarde, gec<span class=\"_ _2\"></span>orrig<span class=\"_ _2\"></span>eerd voo<span class=\"_ _2\"></span>r de kosten die moe<span class=\"_ _2\"></span>ten worden ge<span class=\"_ _2\"></span>maak<span class=\"_ _2\"></span>t om de han<span class=\"_ _2\"></span>delsm<span class=\"_ _2\"></span>erken verder in d<span class=\"_ _2\"></span>e mark<span class=\"_ _2\"></span>t te ond<span class=\"_ _2\"></span>ersteun<span class=\"_ _2\"></span>en. Hand<span class=\"_ _2\"></span>elsme<span class=\"_ _2\"></span>rken hebb<span class=\"_ _2\"></span>en ee<span class=\"_ _2\"></span>n eindig<span class=\"_ _2\"></span>e nut<span class=\"_ _2\"></span>tig<span class=\"_ _2\"></span>e levensduur en worde<span class=\"_ _2\"></span>n geb<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>t teg<span class=\"_ _2\"></span>en kostprijs verm<span class=\"_ _2\"></span>inderd m<span class=\"_ _2\"></span>et gecu<span class=\"_ _2\"></span>mulee<span class=\"_ _2\"></span>rde afsch<span class=\"_ _2\"></span>rijvin<span class=\"_ _2\"></span>gen. D<span class=\"_ _2\"></span>e afsch<span class=\"_ _2\"></span>rijvin<span class=\"_ _2\"></span>gen word<span class=\"_ _2\"></span>en bere<span class=\"_ _2\"></span>kend volgens d<span class=\"_ _2\"></span>e lineaire m<span class=\"_ _2\"></span>ethod<span class=\"_ _2\"></span>e om de kostprijs van de han<span class=\"_ _2\"></span>delsm<span class=\"_ _2\"></span>erken toe te wijzen over het k<span class=\"_ _1a\"></span>or<span class=\"_ _2\"></span>ts<span class=\"_ _2\"></span>te v<span class=\"_ _1a\"></span>an hun geraam<span class=\"_ _2\"></span>de nu<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>tige levens<span class=\"_ _2\"></span>duur of de p<span class=\"_ _2\"></span>eriod<span class=\"_ _2\"></span>e van het wet<span class=\"_ _2\"></span>telijk recht, d<span class=\"_ _2\"></span>at voor de hu<span class=\"_ _2\"></span>idige ha<span class=\"_ _2\"></span>ndels<span class=\"_ _2\"></span>merken 10 jaa<span class=\"_ _2\"></span>r bed<span class=\"_ _2\"></span>raagt.Sof<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ware en l<span class=\"_ _2\"></span>icen<span class=\"_ _2\"></span>tiesDe kostprijs d<span class=\"_ _2\"></span>ie verbo<span class=\"_ _2\"></span>nden is a<span class=\"_ _2\"></span>an de aankoop van s<span class=\"_ _2\"></span>of<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ware worden g<span class=\"_ _2\"></span>eactive<span class=\"_ _2\"></span>erd tegen hu<span class=\"_ _2\"></span>n kostprijs en word<span class=\"_ _2\"></span>en ver<span class=\"_ _2\"></span>volg<span class=\"_ _2\"></span>ens afges<span class=\"_ _2\"></span>chreven over hun gera<span class=\"_ _2\"></span>amde nu<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>tige levensduu<span class=\"_ _2\"></span>r volgens d<span class=\"_ _2\"></span>e lineaire m<span class=\"_ _2\"></span>ethod<span class=\"_ _2\"></span>e of over de loo<span class=\"_ _2\"></span>ptijd van het co<span class=\"_ _2\"></span>ntract, mo<span class=\"_ _2\"></span>cht deze kor<span class=\"_ _2\"></span>ter zijn. De nu<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>tige levensduu<span class=\"_ _2\"></span>r wordt me<span class=\"_ _2\"></span>est<span class=\"_ _2\"></span>al geraam<span class=\"_ _2\"></span>d op 5 jaar<span class=\"_ _0\"></span>. Uitgaven voo<span class=\"_ _2\"></span>r gekochte lice<span class=\"_ _2\"></span>nties worde<span class=\"_ _2\"></span>n geac<span class=\"_ _2\"></span>tiveerd tege<span class=\"_ _2\"></span>n hun kostprijs en wo<span class=\"_ _2\"></span>rden ver<span class=\"_ _2\"></span>vol<span class=\"_ _2\"></span>gens afg<span class=\"_ _2\"></span>eschreven over hun geraam<span class=\"_ _2\"></span>de nu<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>tige levens<span class=\"_ _2\"></span>duur volge<span class=\"_ _2\"></span>ns de line<span class=\"_ _2\"></span>aire metho<span class=\"_ _2\"></span>de of over de loo<span class=\"_ _2\"></span>ptijd van het c<span class=\"_ _2\"></span>ontract, m<span class=\"_ _2\"></span>ocht d<span class=\"_ _2\"></span>eze k<span class=\"_ _0\"></span>or<span class=\"_ _6\"></span>ter zijn. De nu<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>tige levens<span class=\"_ _2\"></span>duur word<span class=\"_ _2\"></span>t mees<span class=\"_ _2\"></span>tal gera<span class=\"_ _2\"></span>amd op 5 ja<span class=\"_ _2\"></span>ar<span class=\"_ _0\"></span>. Inte<span class=\"_ _2\"></span>rn ont<span class=\"_ _2\"></span>wikkelde s<span class=\"_ _2\"></span>of<span class=\"_ _2\"></span>twa<span class=\"_ _2\"></span>re en an<span class=\"_ _2\"></span>dere ontwikkelingsk<span class=\"_ _0\"></span>ostenK<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>sten die verb<span class=\"_ _2\"></span>onde<span class=\"_ _2\"></span>n zijn aan het o<span class=\"_ _2\"></span>nder<span class=\"_ _2\"></span>houd van computersoft<span class=\"_ _2\"></span>war<span class=\"_ _1a\"></span>eprogramma<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s worden opgenomen als een u<span class=\"_ _2\"></span>itgave wanne<span class=\"_ _2\"></span>er deze wordt ge<span class=\"_ _2\"></span>maak<span class=\"_ _2\"></span>t. Ont<span class=\"_ _2\"></span>wikkeling<span class=\"_ _2\"></span>skosten die rechtstre<span class=\"_ _2\"></span>eks toerekenbaar zijn a<span class=\"_ _2\"></span>an het ont<span class=\"_ _2\"></span>wer<span class=\"_ _2\"></span>p en het testen van id<span class=\"_ _2\"></span>entific<span class=\"_ _2\"></span>eer<span class=\"_ _2\"></span>bare en unie<span class=\"_ _2\"></span>ke sof<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>warepro<span class=\"_ _2\"></span>ducten die g<span class=\"_ _2\"></span>eco<span class=\"_ _2\"></span>ntrolee<span class=\"_ _2\"></span>rd worden do<span class=\"_ _2\"></span>or de gro<span class=\"_ _2\"></span>ep worden in i<span class=\"_ _2\"></span>mmateri\u00ebl<span class=\"_ _2\"></span>e activa op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men wann<span class=\"_ _2\"></span>eer aa<span class=\"_ _2\"></span>n de volge<span class=\"_ _2\"></span>nde cri<span class=\"_ _2\"></span>teria is vold<span class=\"_ _2\"></span>aan:\u2022<span class=\"_ _42\"> </span>het is techni<span class=\"_ _2\"></span>sch haal<span class=\"_ _2\"></span>baar om d<span class=\"_ _2\"></span>e sof<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ware te voltooien zodat deze be<span class=\"_ _2\"></span>schikb<span class=\"_ _2\"></span>aar is voor g<span class=\"_ _2\"></span>ebr<span class=\"_ _2\"></span>uik;\u2022<span class=\"_ _42\"> </span>het man<span class=\"_ _2\"></span>agem<span class=\"_ _2\"></span>ent he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t de in<span class=\"_ _2\"></span>tentie om de sof<span class=\"_ _6\"></span>tware te voltooie<span class=\"_ _2\"></span>n en deze te gebruiken of te verkopen;\u2022<span class=\"_ _42\"> </span>er be<span class=\"_ _2\"></span>staat e<span class=\"_ _2\"></span>en mo<span class=\"_ _2\"></span>gelijk<span class=\"_ _2\"></span>heid o<span class=\"_ _2\"></span>m de sof<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ware te gebr<span class=\"_ _2\"></span>uiken of te v<span class=\"_ _1a\"></span>erkopen;\u2022<span class=\"_ _42\"> </span>er kan worde<span class=\"_ _2\"></span>n aang<span class=\"_ _2\"></span>etoond ho<span class=\"_ _2\"></span>e de sof<span class=\"_ _6\"></span>tware in de toekomst waarsc<span class=\"_ _2\"></span>hijnlijk e<span class=\"_ _2\"></span>cono<span class=\"_ _2\"></span>mische vo<span class=\"_ _2\"></span>ordel<span class=\"_ _2\"></span>en kan oplever<span class=\"_ _0\"></span>en;\u2022 <span class=\"_ _28\"> </span>e<span class=\"_ _2\"></span>r zijn adequate technisc<span class=\"_ _2\"></span>he, financi\u00eb<span class=\"_ _2\"></span>le en ande<span class=\"_ _2\"></span>re midd<span class=\"_ _2\"></span>elen be<span class=\"_ _2\"></span>schik<span class=\"_ _2\"></span>baar om de ont<span class=\"_ _2\"></span>wikkeling te voltooien enom het sof<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>warep<span class=\"_ _2\"></span>roduct te gebru<span class=\"_ _2\"></span>iken <span class=\"_ _1a\"></span>of te <span class=\"_ _0\"></span>ver<span class=\"_ _2\"></span>kopen; en\u2022<span class=\"_ _42\"> </span>de uit<span class=\"_ _2\"></span>gaven die toerekenbaar zij<span class=\"_ _2\"></span>n aan de sof<span class=\"_ _6\"></span>tware tijdens d<span class=\"_ _2\"></span>e ont<span class=\"_ _2\"></span>wikkeling e<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>van kunnen o<span class=\"_ _2\"></span>p een betrouw<span class=\"_ _2\"></span>bare manie<span class=\"_ _2\"></span>r worden g<span class=\"_ _2\"></span>emeten.Rechts<span class=\"_ _2\"></span>treeks toerekenbare kosten die gea<span class=\"_ _2\"></span>ctiveerd worden a<span class=\"_ _2\"></span>ls onde<span class=\"_ _2\"></span>rdeel van h<span class=\"_ _2\"></span>et sof<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>warepro<span class=\"_ _2\"></span>duct o<span class=\"_ _2\"></span>mvatten de pe<span class=\"_ _2\"></span>rson<span class=\"_ _2\"></span>eelskosten voor d<span class=\"_ _2\"></span>e sof<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ware<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>ont<span class=\"_ _2\"></span>wik<span class=\"_ _2\"></span>keling en een re<span class=\"_ _2\"></span>delijk d<span class=\"_ _2\"></span>eel van rech<span class=\"_ _2\"></span>tstreeks toerekenbare vas<span class=\"_ _2\"></span>te bedrijfskosten.Andere o<span class=\"_ _2\"></span>ntw<span class=\"_ _2\"></span>ikkelingsui<span class=\"_ _2\"></span>tgaven die niet a<span class=\"_ _2\"></span>an deze criteria bea<span class=\"_ _2\"></span>ntwo<span class=\"_ _2\"></span>orden<span class=\"_ _2\"></span>, worden op<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>omen a<span class=\"_ _2\"></span>ls een ui<span class=\"_ _2\"></span>tgave wannee<span class=\"_ _2\"></span>r deze wordt ge<span class=\"_ _2\"></span>maak<span class=\"_ _2\"></span>t. O<span class=\"_ _2\"></span>ntw<span class=\"_ _2\"></span>ikkelingskosten die eerd<span class=\"_ _2\"></span>er opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en waren als e<span class=\"_ _2\"></span>en uitg<span class=\"_ _2\"></span>ave worden in ee<span class=\"_ _2\"></span>n daaropvol<span class=\"_ _2\"></span>gend<span class=\"_ _2\"></span>e peri<span class=\"_ _2\"></span>ode ni<span class=\"_ _2\"></span>et opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en als ee<span class=\"_ _2\"></span>n actief.Ont<span class=\"_ _2\"></span>wikkeling<span class=\"_ _2\"></span>skosten voor comp<span class=\"_ _2\"></span>utersof<span class=\"_ _6\"></span>tware o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n als activa word<span class=\"_ _2\"></span>en afge<span class=\"_ _2\"></span>schreven over hun ge<span class=\"_ _2\"></span>raamde n<span class=\"_ _2\"></span>ut<span class=\"_ _2\"></span>tige levensduu<span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>, die over het alg<span class=\"_ _2\"></span>emee<span class=\"_ _2\"></span>n tussen 3 e<span class=\"_ _2\"></span>n 5 jaar be<span class=\"_ _2\"></span>draag<span class=\"_ _2\"></span>t.T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 12. A<span class=\"_ _0\"></span>ndere i<span class=\"_ _0\"></span>mmat<span class=\"_ _0\"></span>eri\u00eble v<span class=\"_ _0\"></span>ast<span class=\"_ _0\"></span>e activ<span class=\"_ _0\"></span>aIntern Handels<span class=\"_ _2\"></span>-Sof<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ware en gegenereerde (In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)T<span class=\"_ _24\"></span>otaalmerk<span class=\"_ _0\"></span>enlicentiesimmateri\u00eble vas<span class=\"_ _2\"></span>te a<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ivaOp<span class=\"_ _2\"></span>ening n<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waar<span class=\"_ _2\"></span>de pe<span class=\"_ _2\"></span>r 1 janua<span class=\"_ _2\"></span>ri 2021<span class=\"_ _f3\"> </span>5<span class=\"_ _2\"></span>.94<span class=\"_ _6\"></span>3 <span class=\"_ _d3\"> </span><span class=\"ls63 ws61\">1.1<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span> <span class=\"_ _d3\"> </span></span>2.<span class=\"_ _2\"></span>338 <span class=\"_ _7a\"> </span><span class=\"ls92 ws90\">9.<span class=\"_ _6\"></span>4<span class=\"_ _6\"></span>6<span class=\"_ _6\"></span>6<span class=\"_ _6\"></span> <span class=\"_ _0\"></span></span>-Stop<span class=\"_ _2\"></span>gezette b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>fsac<span class=\"_ _2\"></span>tivitei<span class=\"_ _2\"></span>ten in openi<span class=\"_ _2\"></span>ngsbal<span class=\"_ _2\"></span>ans<span class=\"_ _19e\"> </span>-<span class=\"_ _f1\"> </span>(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.0<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>2)<span class=\"_ _ba\"> </span><span class=\"ls8e ws8c\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>4)<span class=\"_ _76\"> </span><span class=\"lsb4 wsb2\">(2<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>497<span class=\"_ _2\"></span>)</span></span>Aanschaf<span class=\"_ _2\"></span>fingen<span class=\"_ _19f\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _73\"> </span>43 <span class=\"_ _10b\"> </span><span class=\"ls8e ws8c\">413<span class=\"_ _2\"></span> <span class=\"_ _19e\"> </span></span>4<span class=\"_ _2\"></span>56 </span>V<span class=\"_ _0\"></span>erkopen<span class=\"_ _1a0\"> </span>-<span class=\"_ _81\"> </span>-<span class=\"_ _ec\"> </span><span class=\"ls8e ws8c\">(<span class=\"_ _2\"></span>79)<span class=\"_ _6d\"> </span>(<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>9)</span>A<span class=\"_ _0\"></span>fschrijvingen<span class=\"_ _1a1\"> </span><span class=\"ls69 ws67\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.0<span class=\"_ _2\"></span>42)<span class=\"_ _e1\"> </span><span class=\"lsd wsd\">(<span class=\"_ _2\"></span>15)<span class=\"_ _1a2\"> </span></span>(38<span class=\"_ _2\"></span>4)<span class=\"_ _48\"> </span><span class=\"ls8e ws8c\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>41)</span></span>Wisselk<span class=\"_ _0\"></span>oersverschillen<span class=\"_ _1a3\"> </span><span class=\"ls0 ws0\">508 <span class=\"_ _5d\"> </span><span class=\"ls44 ws42\">11 <span class=\"_ _10f\"> </span></span>-<span class=\"_ _1a4\"> </span>519 </span>Slu<span class=\"_ _2\"></span>itin<span class=\"_ _2\"></span>g net<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waar<span class=\"_ _2\"></span>de pe<span class=\"_ _2\"></span>r 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2021<span class=\"_ _2f\"> </span>5<span class=\"_ _2\"></span>.4<span class=\"_ _2\"></span>08 <span class=\"_ _48\"> </span>1<span class=\"_ _2\"></span>83 <span class=\"_ _192\"> </span>83<span class=\"_ _2\"></span>4 <span class=\"_ _48\"> </span><span class=\"ls75 ws73\">6<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>425 </span>K<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>stprijs of re<span class=\"_ _2\"></span>\u00eble waard<span class=\"_ _2\"></span>e<span class=\"_ _ef\"> </span><span class=\"ls57 ws55\">1<span class=\"_ _2\"></span>0.<span class=\"_ _2\"></span>301<span class=\"_ _2\"></span> <span class=\"_ _8\"> </span><span class=\"ls58 ws56\">1<span class=\"_ _2\"></span>.203 <span class=\"_ _d3\"> </span><span class=\"ls76 ws74\">3.088 <span class=\"_ _76\"> </span></span></span>14<span class=\"_ _2\"></span>.59<span class=\"_ _2\"></span>3 </span>Gec<span class=\"_ _2\"></span>umule<span class=\"_ _2\"></span>erde afsc<span class=\"_ _2\"></span>hrijv<span class=\"_ _2\"></span>ingen, b<span class=\"_ _2\"></span>ijzondere (4<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>89<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>)<span class=\"_ _6b\"> </span>(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.020)<span class=\"_ _7b\"> </span><span class=\"ls8e ws8c\">(2.<span class=\"_ _2\"></span>25<span class=\"_ _6\"></span>4)<span class=\"_ _76\"> </span><span class=\"ls59 ws57\">(8<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>8)</span></span>waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen en over<span class=\"_ _2\"></span>ige aan<span class=\"_ _2\"></span>passing<span class=\"_ _2\"></span>enSlu<span class=\"_ _2\"></span>itin<span class=\"_ _2\"></span>g net<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waar<span class=\"_ _2\"></span>de pe<span class=\"_ _2\"></span>r 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2021 5.<span class=\"_ _2\"></span>408 <span class=\"_ _b2\"> </span>183 <span class=\"_ _192\"> </span>83<span class=\"_ _2\"></span>4 <span class=\"_ _48\"> </span><span class=\"ls75 ws73\">6<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>425 </span>voor v<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>ortg<span class=\"_ _2\"></span>ezette bedrijfsactiviteitenSlu<span class=\"_ _2\"></span>itin<span class=\"_ _2\"></span>g net<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waar<span class=\"_ _2\"></span>de pe<span class=\"_ _2\"></span>r 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2021 -<span class=\"_ _81\"> </span>-<span class=\"_ _81\"> </span>-<span class=\"_ _115\"> </span>-voor stopgezette bedrijfsact<span class=\"_ _2\"></span>iviteitenOp<span class=\"_ _2\"></span>ening n<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waar<span class=\"_ _2\"></span>de pe<span class=\"_ _2\"></span>r 1 janua<span class=\"_ _2\"></span>ri 2022<span class=\"_ _109\"> </span>5.<span class=\"_ _2\"></span>408 <span class=\"_ _b2\"> </span>183 <span class=\"_ _192\"> </span>83<span class=\"_ _2\"></span>4 <span class=\"_ _48\"> </span><span class=\"ls75 ws73\">6<span class=\"_ _2\"></span>.42<span class=\"_ _2\"></span>5 </span>Aanschaf<span class=\"_ _2\"></span>fingen<span class=\"_ _19f\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _73\"> </span><span class=\"ls46 ws44\">121<span class=\"_ _73\"> </span></span>7<span class=\"_ _1a5\"> </span><span class=\"ls57 ws55\">128</span></span>V<span class=\"_ _0\"></span>erkopen<span class=\"_ _1a0\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _81\"> </span>-<span class=\"_ _81\"> </span>-<span class=\"_ _115\"> </span>-</span>Overdra<span class=\"_ _2\"></span>chten<span class=\"_ _1a6\"> </span>-<span class=\"_ _e6\"> </span><span class=\"ls4e ws4c\">29<span class=\"_ _e6\"> </span></span>-<span class=\"_ _1a7\"> </span><span class=\"ls4e ws4c\">29</span>A<span class=\"_ _0\"></span>fschrijvingen<span class=\"_ _1a1\"> </span>(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>94)<span class=\"_ _47\"> </span><span class=\"ls69 ws67\">(3<span class=\"_ _2\"></span>8)<span class=\"_ _118\"> </span>(3<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>4)<span class=\"_ _48\"> </span><span class=\"ls5b ws59\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>16)</span></span>Wisselk<span class=\"_ _0\"></span>oersverschillen<span class=\"_ _1a3\"> </span>335<span class=\"_ _2\"></span> <span class=\"_ _49\"> </span>31<span class=\"_ _2\"></span> <span class=\"_ _120\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _ec\"> </span>366 </span>Slu<span class=\"_ _2\"></span>itin<span class=\"_ _2\"></span>g net<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waar<span class=\"_ _2\"></span>de pe<span class=\"_ _2\"></span>r 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2022<span class=\"_ _6e\"> </span>4<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>649<span class=\"_ _2\"></span> <span class=\"_ _e0\"> </span><span class=\"ls44 ws42\">326 <span class=\"_ _192\"> </span></span>457 <span class=\"_ _b2\"> </span><span class=\"ls44 ws42\">5.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>32 </span>K<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>stprijs of re<span class=\"_ _2\"></span>\u00eble waard<span class=\"_ _2\"></span>e<span class=\"_ _1a8\"> </span>1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>9<span class=\"_ _6\"></span> <span class=\"_ _7a\"> </span>1.438 <span class=\"_ _d3\"> </span><span class=\"ls76 ws74\">3.085 <span class=\"_ _7b\"> </span><span class=\"ls8e ws8c\">1<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.4<span class=\"_ _2\"></span>62<span class=\"_ _2\"></span> </span></span>Gec<span class=\"_ _2\"></span>umule<span class=\"_ _2\"></span>erde afsc<span class=\"_ _2\"></span>hrijv<span class=\"_ _2\"></span>ingen, b<span class=\"_ _2\"></span>ijzondere (<span class=\"_ _0\"></span>6.290)<span class=\"_ _8\"> </span>(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>12)<span class=\"_ _ac\"> </span><span class=\"ls8e ws8c\">(2.<span class=\"_ _2\"></span>628)<span class=\"_ _3\"> </span><span class=\"ls58 ws56\">(<span class=\"_ _2\"></span>10.030)</span></span>waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen en over<span class=\"_ _2\"></span>ige aan<span class=\"_ _2\"></span>passing<span class=\"_ _2\"></span>enSlu<span class=\"_ _2\"></span>itin<span class=\"_ _2\"></span>g net<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waar<span class=\"_ _2\"></span>de pe<span class=\"_ _2\"></span>r 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2022 4<span class=\"_ _2\"></span>.6<span class=\"_ _2\"></span>49 <span class=\"_ _aa\"> </span><span class=\"ls44 ws42\">326 <span class=\"_ _192\"> </span><span class=\"ls0 ws0\">457 <span class=\"_ _b2\"> </span></span>5.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>32 </span>voor v<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>ortg<span class=\"_ _2\"></span>ezette bedrijfsactiviteitenHet ha<span class=\"_ _2\"></span>ndels<span class=\"_ _2\"></span>merk van \u20ac 4,6 mil<span class=\"_ _2\"></span>joen h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t b<span class=\"_ _2\"></span>etrekk<span class=\"_ _2\"></span>ing op d<span class=\"_ _2\"></span>e overname van Be<span class=\"_ _2\"></span>ntley<span class=\"_ _0\"></span>. De totale afs<span class=\"_ _2\"></span>chrijv<span class=\"_ _2\"></span>inge<span class=\"_ _2\"></span>n voor de voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tgezet<span class=\"_ _2\"></span>te bedr<span class=\"_ _2\"></span>ijfsa<span class=\"_ _2\"></span>ctivi<span class=\"_ _2\"></span>teiten van \u20ac 1,5 miljo<span class=\"_ _2\"></span>en (2021: \u20ac 1,4 miljoen) zijn opge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n op de lijn \u2018<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>fs<span class=\"_ _2\"></span>chrijv<span class=\"_ _2\"></span>inge<span class=\"_ _2\"></span>n en waardevermi<span class=\"_ _2\"></span>nder<span class=\"_ _2\"></span>ingen\u2019 van de res<span class=\"_ _2\"></span>ultatenrekening.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-44-4": {
   "value": "T<span class=\"_ _24\"></span>oelichting 1.7<span class=\"_ _24\"></span>. Bijzondere waarde<span class=\"_ _0\"></span>vermindering<span class=\"_ _0\"></span> van<span class=\"ls0 ws0\"> </span>vas<span class=\"_ _2\"></span>te a<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ivaGoo<span class=\"_ _2\"></span>dwill is nie<span class=\"_ _2\"></span>t onde<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>worpe<span class=\"_ _2\"></span>n aan afsc<span class=\"_ _2\"></span>hrijv<span class=\"_ _2\"></span>ing en word<span class=\"_ _2\"></span>t jaarlij<span class=\"_ _2\"></span>ks getoetst op e<span class=\"_ _2\"></span>en bijzonde<span class=\"_ _2\"></span>re waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g of vaker wanneer ge<span class=\"_ _2\"></span>beur<span class=\"_ _6\"></span>tenissen of veran<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen in omsta<span class=\"_ _2\"></span>ndigh<span class=\"_ _2\"></span>eden a<span class=\"_ _2\"></span>angeven dat ze mo<span class=\"_ _2\"></span>geli<span class=\"_ _2\"></span>jk een bijzond<span class=\"_ _2\"></span>ere waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g heb<span class=\"_ _2\"></span>ben o<span class=\"_ _2\"></span>nderg<span class=\"_ _2\"></span>aan. Ande<span class=\"_ _2\"></span>re activa worden g<span class=\"_ _2\"></span>etoetst op b<span class=\"_ _2\"></span>ijzondere waard<span class=\"_ _2\"></span>everminde<span class=\"_ _2\"></span>ring wannee<span class=\"_ _2\"></span>r geb<span class=\"_ _2\"></span>eur<span class=\"_ _2\"></span>teniss<span class=\"_ _2\"></span>en of wijzigin<span class=\"_ _2\"></span>gen in oms<span class=\"_ _2\"></span>tandi<span class=\"_ _2\"></span>ghed<span class=\"_ _2\"></span>en aang<span class=\"_ _2\"></span>even dat de bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde m<span class=\"_ _2\"></span>oge<span class=\"_ _2\"></span>lijk niet real<span class=\"_ _2\"></span>iseer<span class=\"_ _2\"></span>baar is. Er wordt een b<span class=\"_ _2\"></span>ijzondere waard<span class=\"_ _2\"></span>evermind<span class=\"_ _2\"></span>ering o<span class=\"_ _2\"></span>pgen<span class=\"_ _2\"></span>omen voor he<span class=\"_ _2\"></span>t bedra<span class=\"_ _2\"></span>g waar<span class=\"_ _2\"></span>voor d<span class=\"_ _2\"></span>e bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde de re<span class=\"_ _2\"></span>alisee<span class=\"_ _2\"></span>rbare waarde er<span class=\"_ _6\"></span>van overstijgt. D<span class=\"_ _2\"></span>e realise<span class=\"_ _2\"></span>erba<span class=\"_ _2\"></span>re waarde is de hoo<span class=\"_ _2\"></span>gste van de re\u00ebl<span class=\"_ _2\"></span>e waarde van ee<span class=\"_ _2\"></span>n actief verm<span class=\"_ _2\"></span>inderd met de kosten van verkoop en d<span class=\"_ _2\"></span>e gebr<span class=\"_ _2\"></span>uikswaarde. Deze waarden wo<span class=\"_ _2\"></span>rden over het a<span class=\"_ _2\"></span>lgem<span class=\"_ _2\"></span>een b<span class=\"_ _2\"></span>epaal<span class=\"_ _2\"></span>d op basi<span class=\"_ _2\"></span>s van de be<span class=\"_ _2\"></span>rekening van de co<span class=\"_ _2\"></span>ntante waarde van de kass<span class=\"_ _2\"></span>troom. Met he<span class=\"_ _2\"></span>t oog o<span class=\"_ _2\"></span>p de be<span class=\"_ _2\"></span>oord<span class=\"_ _2\"></span>eling van de bi<span class=\"_ _2\"></span>jzondere waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g worden a<span class=\"_ _2\"></span>ctiva geg<span class=\"_ _2\"></span>roep<span class=\"_ _2\"></span>eerd op d<span class=\"_ _2\"></span>e laags<span class=\"_ _2\"></span>te niveaus waar<span class=\"_ _2\"></span>vo<span class=\"_ _2\"></span>or er af<span class=\"_ _2\"></span>zonder<span class=\"_ _2\"></span>lijk ide<span class=\"_ _2\"></span>ntifice<span class=\"_ _2\"></span>erba<span class=\"_ _2\"></span>re kasinstrom<span class=\"_ _2\"></span>en zijn die grotend<span class=\"_ _2\"></span>eels afh<span class=\"_ _2\"></span>ankelijk zijn van kasinstrom<span class=\"_ _2\"></span>en uit an<span class=\"_ _2\"></span>dere ac<span class=\"_ _2\"></span>tiva of groep<span class=\"_ _2\"></span>en van activa (kasstroo<span class=\"_ _2\"></span>m-<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>enere<span class=\"_ _2\"></span>rende e<span class=\"_ _2\"></span>enhe<span class=\"_ _2\"></span>den)<span class=\"_ _0\"></span>. An<span class=\"_ _2\"></span>dere nie<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>-fin<span class=\"_ _2\"></span>anci\u00eb<span class=\"_ _2\"></span>le activa dan g<span class=\"_ _2\"></span>ood<span class=\"_ _2\"></span>will die ee<span class=\"_ _2\"></span>n bijzondere waa<span class=\"_ _2\"></span>rdevermind<span class=\"_ _2\"></span>ering heb<span class=\"_ _2\"></span>ben on<span class=\"_ _2\"></span>derga<span class=\"_ _2\"></span>an, worden o<span class=\"_ _2\"></span>p het ein<span class=\"_ _2\"></span>de van elke versla<span class=\"_ _2\"></span>gper<span class=\"_ _2\"></span>iode b<span class=\"_ _2\"></span>eo<span class=\"_ _2\"></span>ordee<span class=\"_ _2\"></span>ld op mo<span class=\"_ _2\"></span>gelijke terugna<span class=\"_ _2\"></span>me van de bijzonde<span class=\"_ _2\"></span>re waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-44-5": {
   "value": "T<span class=\"_ _24\"></span>oelichting 1.7<span class=\"_ _24\"></span>. Bijzondere waarde<span class=\"_ _0\"></span>vermindering<span class=\"_ _0\"></span> van<span class=\"ls0 ws0\"> </span>vas<span class=\"_ _2\"></span>te a<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ivaGoo<span class=\"_ _2\"></span>dwill is nie<span class=\"_ _2\"></span>t onde<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>worpe<span class=\"_ _2\"></span>n aan afsc<span class=\"_ _2\"></span>hrijv<span class=\"_ _2\"></span>ing en word<span class=\"_ _2\"></span>t jaarlij<span class=\"_ _2\"></span>ks getoetst op e<span class=\"_ _2\"></span>en bijzonde<span class=\"_ _2\"></span>re waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g of vaker wanneer ge<span class=\"_ _2\"></span>beur<span class=\"_ _6\"></span>tenissen of veran<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen in omsta<span class=\"_ _2\"></span>ndigh<span class=\"_ _2\"></span>eden a<span class=\"_ _2\"></span>angeven dat ze mo<span class=\"_ _2\"></span>geli<span class=\"_ _2\"></span>jk een bijzond<span class=\"_ _2\"></span>ere waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g heb<span class=\"_ _2\"></span>ben o<span class=\"_ _2\"></span>nderg<span class=\"_ _2\"></span>aan. Ande<span class=\"_ _2\"></span>re activa worden g<span class=\"_ _2\"></span>etoetst op b<span class=\"_ _2\"></span>ijzondere waard<span class=\"_ _2\"></span>everminde<span class=\"_ _2\"></span>ring wannee<span class=\"_ _2\"></span>r geb<span class=\"_ _2\"></span>eur<span class=\"_ _2\"></span>teniss<span class=\"_ _2\"></span>en of wijzigin<span class=\"_ _2\"></span>gen in oms<span class=\"_ _2\"></span>tandi<span class=\"_ _2\"></span>ghed<span class=\"_ _2\"></span>en aang<span class=\"_ _2\"></span>even dat de bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde m<span class=\"_ _2\"></span>oge<span class=\"_ _2\"></span>lijk niet real<span class=\"_ _2\"></span>iseer<span class=\"_ _2\"></span>baar is. Er wordt een b<span class=\"_ _2\"></span>ijzondere waard<span class=\"_ _2\"></span>evermind<span class=\"_ _2\"></span>ering o<span class=\"_ _2\"></span>pgen<span class=\"_ _2\"></span>omen voor he<span class=\"_ _2\"></span>t bedra<span class=\"_ _2\"></span>g waar<span class=\"_ _2\"></span>voor d<span class=\"_ _2\"></span>e bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde de re<span class=\"_ _2\"></span>alisee<span class=\"_ _2\"></span>rbare waarde er<span class=\"_ _6\"></span>van overstijgt. D<span class=\"_ _2\"></span>e realise<span class=\"_ _2\"></span>erba<span class=\"_ _2\"></span>re waarde is de hoo<span class=\"_ _2\"></span>gste van de re\u00ebl<span class=\"_ _2\"></span>e waarde van ee<span class=\"_ _2\"></span>n actief verm<span class=\"_ _2\"></span>inderd met de kosten van verkoop en d<span class=\"_ _2\"></span>e gebr<span class=\"_ _2\"></span>uikswaarde. Deze waarden wo<span class=\"_ _2\"></span>rden over het a<span class=\"_ _2\"></span>lgem<span class=\"_ _2\"></span>een b<span class=\"_ _2\"></span>epaal<span class=\"_ _2\"></span>d op basi<span class=\"_ _2\"></span>s van de be<span class=\"_ _2\"></span>rekening van de co<span class=\"_ _2\"></span>ntante waarde van de kass<span class=\"_ _2\"></span>troom. Met he<span class=\"_ _2\"></span>t oog o<span class=\"_ _2\"></span>p de be<span class=\"_ _2\"></span>oord<span class=\"_ _2\"></span>eling van de bi<span class=\"_ _2\"></span>jzondere waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g worden a<span class=\"_ _2\"></span>ctiva geg<span class=\"_ _2\"></span>roep<span class=\"_ _2\"></span>eerd op d<span class=\"_ _2\"></span>e laags<span class=\"_ _2\"></span>te niveaus waar<span class=\"_ _2\"></span>vo<span class=\"_ _2\"></span>or er af<span class=\"_ _2\"></span>zonder<span class=\"_ _2\"></span>lijk ide<span class=\"_ _2\"></span>ntifice<span class=\"_ _2\"></span>erba<span class=\"_ _2\"></span>re kasinstrom<span class=\"_ _2\"></span>en zijn die grotend<span class=\"_ _2\"></span>eels afh<span class=\"_ _2\"></span>ankelijk zijn van kasinstrom<span class=\"_ _2\"></span>en uit an<span class=\"_ _2\"></span>dere ac<span class=\"_ _2\"></span>tiva of groep<span class=\"_ _2\"></span>en van activa (kasstroo<span class=\"_ _2\"></span>m-<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>enere<span class=\"_ _2\"></span>rende e<span class=\"_ _2\"></span>enhe<span class=\"_ _2\"></span>den)<span class=\"_ _0\"></span>. An<span class=\"_ _2\"></span>dere nie<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>-fin<span class=\"_ _2\"></span>anci\u00eb<span class=\"_ _2\"></span>le activa dan g<span class=\"_ _2\"></span>ood<span class=\"_ _2\"></span>will die ee<span class=\"_ _2\"></span>n bijzondere waa<span class=\"_ _2\"></span>rdevermind<span class=\"_ _2\"></span>ering heb<span class=\"_ _2\"></span>ben on<span class=\"_ _2\"></span>derga<span class=\"_ _2\"></span>an, worden o<span class=\"_ _2\"></span>p het ein<span class=\"_ _2\"></span>de van elke versla<span class=\"_ _2\"></span>gper<span class=\"_ _2\"></span>iode b<span class=\"_ _2\"></span>eo<span class=\"_ _2\"></span>ordee<span class=\"_ _2\"></span>ld op mo<span class=\"_ _2\"></span>gelijke terugna<span class=\"_ _2\"></span>me van de bijzonde<span class=\"_ _2\"></span>re waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g.T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.17<span class=\"_ _0\"></span>. Uitb<span class=\"_ _2\"></span>oeken van finan<span class=\"_ _2\"></span>ci\u00ebl<span class=\"_ _2\"></span>e act<span class=\"_ _2\"></span>iva en verpl<span class=\"_ _1a\"></span>ichtingenEen financie<span class=\"_ _2\"></span>el ac<span class=\"_ _2\"></span>tief (o<span class=\"_ _1a\"></span>f<span class=\"_ _0\"></span>, waar van toe<span class=\"_ _2\"></span>passin<span class=\"_ _2\"></span>g, een de<span class=\"_ _2\"></span>el van een fin<span class=\"_ _2\"></span>ancie<span class=\"_ _2\"></span>el actief of d<span class=\"_ _2\"></span>eel van ee<span class=\"_ _2\"></span>n groep van ge<span class=\"_ _2\"></span>lijkaardig<span class=\"_ _2\"></span>e financ<span class=\"_ _2\"></span>i\u00eble ac<span class=\"_ _2\"></span>tiva<span class=\"_ _1a\"></span>) wordt ui<span class=\"_ _2\"></span>tgeb<span class=\"_ _2\"></span>oek<span class=\"_ _6\"></span>t wannee<span class=\"_ _2\"></span>r:\u2022<span class=\"_ _42\"> </span>de rech<span class=\"_ _2\"></span>ten om kasstrome<span class=\"_ _2\"></span>n uit he<span class=\"_ _2\"></span>t actief te ont<span class=\"_ _2\"></span>vange<span class=\"_ _2\"></span>n, ver<span class=\"_ _2\"></span>vallen zijn;\u2022<span class=\"_ _42\"> </span>de groe<span class=\"_ _2\"></span>p het rech<span class=\"_ _2\"></span>t beh<span class=\"_ _2\"></span>oudt o<span class=\"_ _2\"></span>m kasstrom<span class=\"_ _2\"></span>en uit h<span class=\"_ _2\"></span>et actief te ont<span class=\"_ _2\"></span>vang<span class=\"_ _2\"></span>en, maar e<span class=\"_ _2\"></span>en verpl<span class=\"_ _2\"></span>ichting is a<span class=\"_ _2\"></span>ange<span class=\"_ _2\"></span>gaanom ze volled<span class=\"_ _2\"></span>ig en zonde<span class=\"_ _2\"></span>r relevant uits<span class=\"_ _2\"></span>tel te betalen a<span class=\"_ _2\"></span>an een d<span class=\"_ _2\"></span>erde par<span class=\"_ _6\"></span>tij in het kad<span class=\"_ _2\"></span>er van een \u2018doorge<span class=\"_ _2\"></span>efreg<span class=\"_ _2\"></span>eling\u2019;of\u2022<span class=\"_ _42\"> </span>de groe<span class=\"_ _2\"></span>p haar rec<span class=\"_ _2\"></span>hten om kasstrom<span class=\"_ _2\"></span>en uit h<span class=\"_ _2\"></span>et actief te ont<span class=\"_ _2\"></span>vange<span class=\"_ _2\"></span>n, heef<span class=\"_ _6\"></span>t overgedra<span class=\"_ _2\"></span>gen en of<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>l (<span class=\"_ _1a\"></span>a) vrijwel alle risico\u2019<span class=\"_ _0\"></span>s e<span class=\"_ _2\"></span>n voorde<span class=\"_ _2\"></span>len van het a<span class=\"_ _2\"></span>ctief hee<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>t overge<span class=\"_ _2\"></span>dragen, of<span class=\"_ _2\"></span>wel (b) niet vrijwel a<span class=\"_ _2\"></span>lle risic<span class=\"_ _2\"></span>o\u2019<span class=\"_ _0\"></span>s en voorde<span class=\"_ _2\"></span>len van het actief h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t overg<span class=\"_ _2\"></span>edrag<span class=\"_ _2\"></span>en of beh<span class=\"_ _2\"></span>oude<span class=\"_ _2\"></span>n, maar d<span class=\"_ _2\"></span>e control<span class=\"_ _2\"></span>e van het actie<span class=\"_ _2\"></span>f heef<span class=\"_ _6\"></span>t overgedrag<span class=\"_ _2\"></span>en.Wanneer aan d<span class=\"_ _2\"></span>e criteri<span class=\"_ _2\"></span>a van IFRS 9 voor het ui<span class=\"_ _2\"></span>tbo<span class=\"_ _2\"></span>eken niet is voldaa<span class=\"_ _2\"></span>n, blijven d<span class=\"_ _2\"></span>e vorderin<span class=\"_ _2\"></span>gen o<span class=\"_ _2\"></span>pgen<span class=\"_ _2\"></span>omen wo<span class=\"_ _2\"></span>rden in de bal<span class=\"_ _2\"></span>ans, ter<span class=\"_ _2\"></span>wijl de in<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>omsten die d<span class=\"_ _2\"></span>e groep on<span class=\"_ _2\"></span>tvan<span class=\"_ _2\"></span>gt binne<span class=\"_ _2\"></span>n het kade<span class=\"_ _2\"></span>r van financ<span class=\"_ _2\"></span>iering<span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>/<span class=\"_ _2\"></span>factoring<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>rege<span class=\"_ _2\"></span>lingen opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en worde<span class=\"_ _2\"></span>n als een fin<span class=\"_ _2\"></span>anci\u00eb<span class=\"_ _2\"></span>le verpl<span class=\"_ _2\"></span>ichting.Een financi\u00eb<span class=\"_ _2\"></span>le verp<span class=\"_ _2\"></span>lichting wo<span class=\"_ _2\"></span>rdt uit<span class=\"_ _2\"></span>gebo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>t wann<span class=\"_ _2\"></span>eer de verp<span class=\"_ _2\"></span>lichting k<span class=\"_ _2\"></span>wij<span class=\"_ _2\"></span>tges<span class=\"_ _2\"></span>chol<span class=\"_ _2\"></span>den of ge<span class=\"_ _2\"></span>schrapt wo<span class=\"_ _2\"></span>rdt of haar ver<span class=\"_ _2\"></span>val<span class=\"_ _2\"></span>datum he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t b<span class=\"_ _2\"></span>ereik<span class=\"_ _2\"></span>t. Wannee<span class=\"_ _2\"></span>r een b<span class=\"_ _2\"></span>estaa<span class=\"_ _2\"></span>nde financ<span class=\"_ _2\"></span>i\u00eble verp<span class=\"_ _2\"></span>lichtin<span class=\"_ _2\"></span>g ver<span class=\"_ _2\"></span>vange<span class=\"_ _2\"></span>n wordt do<span class=\"_ _2\"></span>or een a<span class=\"_ _2\"></span>ndere van dezelfde kre<span class=\"_ _2\"></span>diet<span class=\"_ _2\"></span>vers<span class=\"_ _2\"></span>trekker maar me<span class=\"_ _2\"></span>t aanzienlij<span class=\"_ _2\"></span>k versch<span class=\"_ _2\"></span>illend<span class=\"_ _2\"></span>e voor<span class=\"_ _2\"></span>waarde<span class=\"_ _2\"></span>n, of wannee<span class=\"_ _2\"></span>r de be<span class=\"_ _2\"></span>staan<span class=\"_ _2\"></span>de verplic<span class=\"_ _2\"></span>hting overge<span class=\"_ _2\"></span>drage<span class=\"_ _2\"></span>n wordt na<span class=\"_ _2\"></span>ar een an<span class=\"_ _2\"></span>dere kredi<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>verstrek<span class=\"_ _2\"></span>ker en de groep do<span class=\"_ _2\"></span>or haa<span class=\"_ _2\"></span>r oorsp<span class=\"_ _2\"></span>ronkelijke kredi<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>verstrek<span class=\"_ _2\"></span>ker van haar verplic<span class=\"_ _2\"></span>hting word<span class=\"_ _2\"></span>t gek<span class=\"_ _2\"></span>weten, of de voor<span class=\"_ _2\"></span>waa<span class=\"_ _2\"></span>rden van ee<span class=\"_ _2\"></span>n bes<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e verplic<span class=\"_ _2\"></span>hting aanzie<span class=\"_ _2\"></span>nlijke wijziging<span class=\"_ _2\"></span>en ond<span class=\"_ _2\"></span>ergaan<span class=\"_ _2\"></span>, wordt ee<span class=\"_ _2\"></span>n derg<span class=\"_ _2\"></span>elijke ruil of wijziging beh<span class=\"_ _2\"></span>andel<span class=\"_ _2\"></span>d als ee<span class=\"_ _2\"></span>n uitbo<span class=\"_ _2\"></span>ekin<span class=\"_ _2\"></span>g van de oor<span class=\"_ _2\"></span>spronkelijke verplic<span class=\"_ _2\"></span>hting en d<span class=\"_ _2\"></span>e boe<span class=\"_ _2\"></span>king van e<span class=\"_ _2\"></span>en nieuwe ver<span class=\"_ _2\"></span>plichtin<span class=\"_ _2\"></span>g en word<span class=\"_ _2\"></span>t het versc<span class=\"_ _2\"></span>hil tusse<span class=\"_ _2\"></span>n de resp<span class=\"_ _2\"></span>ectieve be<span class=\"_ _2\"></span>drage<span class=\"_ _2\"></span>n opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en in de res<span class=\"_ _2\"></span>ultatenrekening.De voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>waarden zijn a<span class=\"_ _2\"></span>anzienlijk ver<span class=\"_ _2\"></span>schille<span class=\"_ _2\"></span>nd wanne<span class=\"_ _2\"></span>er de verdisc<span class=\"_ _2\"></span>onteerde h<span class=\"_ _2\"></span>uidige wa<span class=\"_ _2\"></span>arde van de kass<span class=\"_ _2\"></span>tromen krach<span class=\"_ _2\"></span>tens de nieuwe voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>waarden, i<span class=\"_ _2\"></span>nclusie<span class=\"_ _2\"></span>f eventuele beta<span class=\"_ _2\"></span>alde verg<span class=\"_ _2\"></span>oed<span class=\"_ _2\"></span>ingen n<span class=\"_ _2\"></span>a af<span class=\"_ _2\"></span>trek van eventue<span class=\"_ _2\"></span>le ont<span class=\"_ _2\"></span>vange<span class=\"_ _2\"></span>n en verdisc<span class=\"_ _2\"></span>onteerde ve<span class=\"_ _2\"></span>rgoe<span class=\"_ _2\"></span>dinge<span class=\"_ _2\"></span>n gebr<span class=\"_ _2\"></span>uik makend van de oo<span class=\"_ _2\"></span>rspronkelijke ef<span class=\"_ _2\"></span>fectieve intres<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>voet, mins<span class=\"_ _2\"></span>tens tien proc<span class=\"_ _2\"></span>ent versc<span class=\"_ _2\"></span>hilt van de verdis<span class=\"_ _2\"></span>conteerd<span class=\"_ _2\"></span>e huidig<span class=\"_ _2\"></span>e waarde van de resteren<span class=\"_ _2\"></span>de kass<span class=\"_ _2\"></span>tromen van de o<span class=\"_ _2\"></span>orspro<span class=\"_ _2\"></span>nkelijk<span class=\"_ _0\"></span>e  financi\u00eb<span class=\"_ _2\"></span>le verplichting.Bijzondere waa<span class=\"_ _1a\"></span>rdev<span class=\"_ _1a\"></span>erminderingen op<span class=\"_ _1a\"></span> handelsv<span class=\"_ _0\"></span>orderingen  of contractactiv<span class=\"_ _0\"></span>aDe gro<span class=\"_ _2\"></span>ep past I<span class=\"_ _2\"></span>FRS 9 t<span class=\"_ _1a\"></span>oe me<span class=\"_ _2\"></span>t betrek<span class=\"_ _2\"></span>king tot de bijzond<span class=\"_ _2\"></span>ere waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen o<span class=\"_ _2\"></span>p hande<span class=\"_ _2\"></span>lsvorderin<span class=\"_ _2\"></span>gen (zie T<span class=\"_ _24\"></span>o<span class=\"_ _2\"></span>elich<span class=\"_ _2\"></span>ting 1.10)<span class=\"_ _0\"></span>. D<span class=\"_ _2\"></span>e groep h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t g<span class=\"_ _2\"></span>een b<span class=\"_ _2\"></span>elang<span class=\"_ _2\"></span>rijke contra<span class=\"_ _2\"></span>ctsaldi waar<span class=\"_ _2\"></span>bij of<span class=\"_ _2\"></span>wel de groep de res<span class=\"_ _2\"></span>ultaat<span class=\"_ _2\"></span>ver<span class=\"_ _2\"></span>plichtin<span class=\"_ _2\"></span>g heef<span class=\"_ _6\"></span>t uitgevo<span class=\"_ _2\"></span>erd waar<span class=\"_ _2\"></span>voo<span class=\"_ _2\"></span>r nog g<span class=\"_ _2\"></span>een fac<span class=\"_ _2\"></span>turering h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t plaa<span class=\"_ _2\"></span>tsgevonde<span class=\"_ _2\"></span>n, of<span class=\"_ _2\"></span>wel voor<span class=\"_ _2\"></span>uitbe<span class=\"_ _2\"></span>talinge<span class=\"_ _2\"></span>n heef<span class=\"_ _6\"></span>t ont<span class=\"_ _2\"></span>vange<span class=\"_ _2\"></span>n waar<span class=\"_ _2\"></span>voor a<span class=\"_ _2\"></span>an de resul<span class=\"_ _2\"></span>taat<span class=\"_ _2\"></span>verp<span class=\"_ _2\"></span>lichtin<span class=\"_ _2\"></span>g niet is volda<span class=\"_ _2\"></span>an.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-45-5": {
   "value": "T<span class=\"_ _24\"></span>oelichting 1.8. Afgeleide fin<span class=\"_ _1a\"></span>anci\u00eble instrument<span class=\"_ _1a\"></span>enAfgeleide fi<span class=\"_ _2\"></span>nanci<span class=\"_ _2\"></span>\u00eble instr<span class=\"_ _2\"></span>umenten word<span class=\"_ _2\"></span>en aanvankelijk tegen re\u00eb<span class=\"_ _2\"></span>le waarde o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n op de datum wa<span class=\"_ _2\"></span>arop een deri<span class=\"_ _2\"></span>vatencontrac<span class=\"_ _2\"></span>t is gesl<span class=\"_ _2\"></span>oten en worden da<span class=\"_ _2\"></span>arna op<span class=\"_ _2\"></span>nieuw tegen re\u00eb<span class=\"_ _2\"></span>le waarde h<span class=\"_ _2\"></span>errekend. D<span class=\"_ _2\"></span>e groep ne<span class=\"_ _2\"></span>emt all<span class=\"_ _2\"></span>e winsten of verliezen die voor<span class=\"_ _6\"></span>t<span class=\"_ _2\"></span>vloe<span class=\"_ _2\"></span>ien ui<span class=\"_ _2\"></span>t wijziging<span class=\"_ _2\"></span>en in re\u00ebl<span class=\"_ _2\"></span>e waarde van deri<span class=\"_ _2\"></span>vaten op in de resul<span class=\"_ _2\"></span>tatenrekening in \u2018Overi<span class=\"_ _2\"></span>ge opb<span class=\"_ _2\"></span>rengsten\u2019 of \u2018Overi<span class=\"_ _2\"></span>ge kosten\u2019<span class=\"_ _24\"></span>, voor zover deze betrek<span class=\"_ _2\"></span>king heb<span class=\"_ _2\"></span>ben op b<span class=\"_ _2\"></span>edr<span class=\"_ _2\"></span>ijfs<span class=\"_ _2\"></span>activi<span class=\"_ _2\"></span>teiten en in \u2018F<span class=\"_ _2\"></span>inanci<span class=\"_ _2\"></span>\u00eble op<span class=\"_ _2\"></span>brengs<span class=\"_ _2\"></span>ten\u2019 of \u2018Fina<span class=\"_ _2\"></span>nci\u00ebl<span class=\"_ _2\"></span>e kosten\u2019 v<span class=\"_ _1a\"></span>oor zover zij be<span class=\"_ _2\"></span>trekkin<span class=\"_ _2\"></span>g hebb<span class=\"_ _2\"></span>en op d<span class=\"_ _2\"></span>e financ<span class=\"_ _2\"></span>iering<span class=\"_ _2\"></span>sactiv<span class=\"_ _2\"></span>iteiten van de gro<span class=\"_ _2\"></span>ep.Afgeleide fi<span class=\"_ _2\"></span>nanci<span class=\"_ _2\"></span>\u00eble instr<span class=\"_ _2\"></span>umenten die g<span class=\"_ _2\"></span>ebru<span class=\"_ _2\"></span>ik<span class=\"_ _2\"></span>t worden om de bl<span class=\"_ _2\"></span>ootstellin<span class=\"_ _2\"></span>g aan variabil<span class=\"_ _2\"></span>iteit van toekomstig<span class=\"_ _2\"></span>e kasstrom<span class=\"_ _2\"></span>en af te dekken, worde<span class=\"_ _2\"></span>n aange<span class=\"_ _2\"></span>merk<span class=\"_ _2\"></span>t a<span class=\"_ _2\"></span>ls afdek<span class=\"_ _2\"></span>kinge<span class=\"_ _2\"></span>n op basis van kas<span class=\"_ _2\"></span>stroom<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>hed<span class=\"_ _2\"></span>ging. He<span class=\"_ _2\"></span>t ef<span class=\"_ _2\"></span>fecti<span class=\"_ _2\"></span>eve deel van de wijzi<span class=\"_ _2\"></span>gingen i<span class=\"_ _2\"></span>n re\u00eble waard<span class=\"_ _2\"></span>e vanaf de aanwijzin<span class=\"_ _2\"></span>gsdatum van de kas<span class=\"_ _2\"></span>stroom<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>hed<span class=\"_ _2\"></span>ge word<span class=\"_ _2\"></span>t opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en in de kass<span class=\"_ _2\"></span>troom<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>hedg<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>-re<span class=\"_ _2\"></span>ser<span class=\"_ _2\"></span>ve, on<span class=\"_ _2\"></span>derde<span class=\"_ _2\"></span>el van \u2018Niet-<span class=\"_ _2\"></span>gerealis<span class=\"_ _2\"></span>eerd<span class=\"_ _2\"></span>e resulta<span class=\"_ _2\"></span>ten\u2019<span class=\"_ _24\"></span>. Bed<span class=\"_ _2\"></span>ragen o<span class=\"_ _2\"></span>pgen<span class=\"_ _2\"></span>omen i<span class=\"_ _2\"></span>n de kasstroo<span class=\"_ _2\"></span>m-<span class=\"_ _2\"></span>he<span class=\"_ _2\"></span>dge<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>rese<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ve zullen in de re<span class=\"_ _2\"></span>sultatenrekenin<span class=\"_ _2\"></span>g worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in dezelfde p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de of pe<span class=\"_ _2\"></span>riod<span class=\"_ _2\"></span>es tijdens we<span class=\"_ _2\"></span>lke de verwa<span class=\"_ _2\"></span>chte transactie di<span class=\"_ _2\"></span>e wordt afg<span class=\"_ _2\"></span>edek<span class=\"_ _6\"></span>t, een imp<span class=\"_ _2\"></span>act he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t o<span class=\"_ _2\"></span>p de resul<span class=\"_ _2\"></span>tatenrekening. In geval van afdek<span class=\"_ _2\"></span>king van ee<span class=\"_ _2\"></span>n ver<span class=\"_ _2\"></span>wachte verkooptrans<span class=\"_ _2\"></span>actie, valt dit sa<span class=\"_ _2\"></span>men me<span class=\"_ _2\"></span>t de datum waaro<span class=\"_ _2\"></span>p de opb<span class=\"_ _2\"></span>rengst e<span class=\"_ _2\"></span>n de hand<span class=\"_ _2\"></span>elsvorder<span class=\"_ _2\"></span>ing wordt ve<span class=\"_ _2\"></span>rant<span class=\"_ _2\"></span>woord.Wanneer de o<span class=\"_ _2\"></span>nder<span class=\"_ _2\"></span>ligge<span class=\"_ _2\"></span>nde afge<span class=\"_ _2\"></span>dek<span class=\"_ _2\"></span>te transa<span class=\"_ _2\"></span>ctie niet la<span class=\"_ _2\"></span>nger bea<span class=\"_ _2\"></span>ntwo<span class=\"_ _2\"></span>ordt a<span class=\"_ _2\"></span>an de cri<span class=\"_ _2\"></span>teria voor h<span class=\"_ _2\"></span>edge<span class=\"_ _6\"></span>-ac<span class=\"_ _2\"></span>coun<span class=\"_ _2\"></span>ting, zal de cumul<span class=\"_ _2\"></span>atieve winst of het c<span class=\"_ _2\"></span>umulatieve verlie<span class=\"_ _2\"></span>s op het afdek<span class=\"_ _2\"></span>kingsin<span class=\"_ _2\"></span>strume<span class=\"_ _2\"></span>nt die in \u2018Overi<span class=\"_ _2\"></span>ge niet-g<span class=\"_ _2\"></span>erealis<span class=\"_ _2\"></span>eerde resul<span class=\"_ _2\"></span>taten\u2019 werd opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en vanaf de p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de toen de afdek<span class=\"_ _2\"></span>king ef<span class=\"_ _6\"></span>fectief was, overg<span class=\"_ _2\"></span>ebo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>t worde<span class=\"_ _2\"></span>n van het eig<span class=\"_ _2\"></span>en vermo<span class=\"_ _2\"></span>gen n<span class=\"_ _2\"></span>aar de wins<span class=\"_ _2\"></span>t of het verli<span class=\"_ _2\"></span>es als ee<span class=\"_ _2\"></span>n herclassificatie<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>aanpassing. Wanneer niet l<span class=\"_ _2\"></span>ange<span class=\"_ _2\"></span>r ver<span class=\"_ _2\"></span>wacht word<span class=\"_ _2\"></span>t dat de o<span class=\"_ _2\"></span>nderl<span class=\"_ _2\"></span>igge<span class=\"_ _2\"></span>nde afdek<span class=\"_ _2\"></span>kings<span class=\"_ _2\"></span>transactie z<span class=\"_ _2\"></span>al pla<span class=\"_ _2\"></span>atsvinde<span class=\"_ _2\"></span>n, zullen de c<span class=\"_ _2\"></span>umulatieve winsten of verli<span class=\"_ _2\"></span>ezen op het afdek<span class=\"_ _2\"></span>king<span class=\"_ _2\"></span>sinstrum<span class=\"_ _2\"></span>ent die in \u2018Overig<span class=\"_ _2\"></span>e niet-ge<span class=\"_ _2\"></span>realise<span class=\"_ _2\"></span>erde resul<span class=\"_ _2\"></span>taten\u2019 werden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n vanaf de p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de toen de afd<span class=\"_ _2\"></span>ekkin<span class=\"_ _2\"></span>g ef<span class=\"_ _2\"></span>fecti<span class=\"_ _2\"></span>ef was, overgeb<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>t wo<span class=\"_ _2\"></span>rden van het e<span class=\"_ _2\"></span>igen ver<span class=\"_ _2\"></span>moge<span class=\"_ _2\"></span>n naar de w<span class=\"_ _2\"></span>inst of het verli<span class=\"_ _2\"></span>es als ee<span class=\"_ _2\"></span>n herclas<span class=\"_ _2\"></span>sific<span class=\"_ _2\"></span>atie<span class=\"_ _2\"></span>-a<span class=\"_ _2\"></span>anpass<span class=\"_ _2\"></span>ing. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-45-6": {
   "value": "T<span class=\"_ _24\"></span>oelichting 1.8. Afgeleide fin<span class=\"_ _1a\"></span>anci\u00eble instrument<span class=\"_ _1a\"></span>enAfgeleide fi<span class=\"_ _2\"></span>nanci<span class=\"_ _2\"></span>\u00eble instr<span class=\"_ _2\"></span>umenten word<span class=\"_ _2\"></span>en aanvankelijk tegen re\u00eb<span class=\"_ _2\"></span>le waarde o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n op de datum wa<span class=\"_ _2\"></span>arop een deri<span class=\"_ _2\"></span>vatencontrac<span class=\"_ _2\"></span>t is gesl<span class=\"_ _2\"></span>oten en worden da<span class=\"_ _2\"></span>arna op<span class=\"_ _2\"></span>nieuw tegen re\u00eb<span class=\"_ _2\"></span>le waarde h<span class=\"_ _2\"></span>errekend. D<span class=\"_ _2\"></span>e groep ne<span class=\"_ _2\"></span>emt all<span class=\"_ _2\"></span>e winsten of verliezen die voor<span class=\"_ _6\"></span>t<span class=\"_ _2\"></span>vloe<span class=\"_ _2\"></span>ien ui<span class=\"_ _2\"></span>t wijziging<span class=\"_ _2\"></span>en in re\u00ebl<span class=\"_ _2\"></span>e waarde van deri<span class=\"_ _2\"></span>vaten op in de resul<span class=\"_ _2\"></span>tatenrekening in \u2018Overi<span class=\"_ _2\"></span>ge opb<span class=\"_ _2\"></span>rengsten\u2019 of \u2018Overi<span class=\"_ _2\"></span>ge kosten\u2019<span class=\"_ _24\"></span>, voor zover deze betrek<span class=\"_ _2\"></span>king heb<span class=\"_ _2\"></span>ben op b<span class=\"_ _2\"></span>edr<span class=\"_ _2\"></span>ijfs<span class=\"_ _2\"></span>activi<span class=\"_ _2\"></span>teiten en in \u2018F<span class=\"_ _2\"></span>inanci<span class=\"_ _2\"></span>\u00eble op<span class=\"_ _2\"></span>brengs<span class=\"_ _2\"></span>ten\u2019 of \u2018Fina<span class=\"_ _2\"></span>nci\u00ebl<span class=\"_ _2\"></span>e kosten\u2019 v<span class=\"_ _1a\"></span>oor zover zij be<span class=\"_ _2\"></span>trekkin<span class=\"_ _2\"></span>g hebb<span class=\"_ _2\"></span>en op d<span class=\"_ _2\"></span>e financ<span class=\"_ _2\"></span>iering<span class=\"_ _2\"></span>sactiv<span class=\"_ _2\"></span>iteiten van de gro<span class=\"_ _2\"></span>ep.Afgeleide fi<span class=\"_ _2\"></span>nanci<span class=\"_ _2\"></span>\u00eble instr<span class=\"_ _2\"></span>umenten die g<span class=\"_ _2\"></span>ebru<span class=\"_ _2\"></span>ik<span class=\"_ _2\"></span>t worden om de bl<span class=\"_ _2\"></span>ootstellin<span class=\"_ _2\"></span>g aan variabil<span class=\"_ _2\"></span>iteit van toekomstig<span class=\"_ _2\"></span>e kasstrom<span class=\"_ _2\"></span>en af te dekken, worde<span class=\"_ _2\"></span>n aange<span class=\"_ _2\"></span>merk<span class=\"_ _2\"></span>t a<span class=\"_ _2\"></span>ls afdek<span class=\"_ _2\"></span>kinge<span class=\"_ _2\"></span>n op basis van kas<span class=\"_ _2\"></span>stroom<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>hed<span class=\"_ _2\"></span>ging. He<span class=\"_ _2\"></span>t ef<span class=\"_ _2\"></span>fecti<span class=\"_ _2\"></span>eve deel van de wijzi<span class=\"_ _2\"></span>gingen i<span class=\"_ _2\"></span>n re\u00eble waard<span class=\"_ _2\"></span>e vanaf de aanwijzin<span class=\"_ _2\"></span>gsdatum van de kas<span class=\"_ _2\"></span>stroom<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>hed<span class=\"_ _2\"></span>ge word<span class=\"_ _2\"></span>t opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en in de kass<span class=\"_ _2\"></span>troom<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>hedg<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>-re<span class=\"_ _2\"></span>ser<span class=\"_ _2\"></span>ve, on<span class=\"_ _2\"></span>derde<span class=\"_ _2\"></span>el van \u2018Niet-<span class=\"_ _2\"></span>gerealis<span class=\"_ _2\"></span>eerd<span class=\"_ _2\"></span>e resulta<span class=\"_ _2\"></span>ten\u2019<span class=\"_ _24\"></span>. Bed<span class=\"_ _2\"></span>ragen o<span class=\"_ _2\"></span>pgen<span class=\"_ _2\"></span>omen i<span class=\"_ _2\"></span>n de kasstroo<span class=\"_ _2\"></span>m-<span class=\"_ _2\"></span>he<span class=\"_ _2\"></span>dge<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>rese<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ve zullen in de re<span class=\"_ _2\"></span>sultatenrekenin<span class=\"_ _2\"></span>g worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in dezelfde p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de of pe<span class=\"_ _2\"></span>riod<span class=\"_ _2\"></span>es tijdens we<span class=\"_ _2\"></span>lke de verwa<span class=\"_ _2\"></span>chte transactie di<span class=\"_ _2\"></span>e wordt afg<span class=\"_ _2\"></span>edek<span class=\"_ _6\"></span>t, een imp<span class=\"_ _2\"></span>act he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t o<span class=\"_ _2\"></span>p de resul<span class=\"_ _2\"></span>tatenrekening. In geval van afdek<span class=\"_ _2\"></span>king van ee<span class=\"_ _2\"></span>n ver<span class=\"_ _2\"></span>wachte verkooptrans<span class=\"_ _2\"></span>actie, valt dit sa<span class=\"_ _2\"></span>men me<span class=\"_ _2\"></span>t de datum waaro<span class=\"_ _2\"></span>p de opb<span class=\"_ _2\"></span>rengst e<span class=\"_ _2\"></span>n de hand<span class=\"_ _2\"></span>elsvorder<span class=\"_ _2\"></span>ing wordt ve<span class=\"_ _2\"></span>rant<span class=\"_ _2\"></span>woord.Wanneer de o<span class=\"_ _2\"></span>nder<span class=\"_ _2\"></span>ligge<span class=\"_ _2\"></span>nde afge<span class=\"_ _2\"></span>dek<span class=\"_ _2\"></span>te transa<span class=\"_ _2\"></span>ctie niet la<span class=\"_ _2\"></span>nger bea<span class=\"_ _2\"></span>ntwo<span class=\"_ _2\"></span>ordt a<span class=\"_ _2\"></span>an de cri<span class=\"_ _2\"></span>teria voor h<span class=\"_ _2\"></span>edge<span class=\"_ _6\"></span>-ac<span class=\"_ _2\"></span>coun<span class=\"_ _2\"></span>ting, zal de cumul<span class=\"_ _2\"></span>atieve winst of het c<span class=\"_ _2\"></span>umulatieve verlie<span class=\"_ _2\"></span>s op het afdek<span class=\"_ _2\"></span>kingsin<span class=\"_ _2\"></span>strume<span class=\"_ _2\"></span>nt die in \u2018Overi<span class=\"_ _2\"></span>ge niet-g<span class=\"_ _2\"></span>erealis<span class=\"_ _2\"></span>eerde resul<span class=\"_ _2\"></span>taten\u2019 werd opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en vanaf de p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de toen de afdek<span class=\"_ _2\"></span>king ef<span class=\"_ _6\"></span>fectief was, overg<span class=\"_ _2\"></span>ebo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>t worde<span class=\"_ _2\"></span>n van het eig<span class=\"_ _2\"></span>en vermo<span class=\"_ _2\"></span>gen n<span class=\"_ _2\"></span>aar de wins<span class=\"_ _2\"></span>t of het verli<span class=\"_ _2\"></span>es als ee<span class=\"_ _2\"></span>n herclassificatie<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>aanpassing. Wanneer niet l<span class=\"_ _2\"></span>ange<span class=\"_ _2\"></span>r ver<span class=\"_ _2\"></span>wacht word<span class=\"_ _2\"></span>t dat de o<span class=\"_ _2\"></span>nderl<span class=\"_ _2\"></span>igge<span class=\"_ _2\"></span>nde afdek<span class=\"_ _2\"></span>kings<span class=\"_ _2\"></span>transactie z<span class=\"_ _2\"></span>al pla<span class=\"_ _2\"></span>atsvinde<span class=\"_ _2\"></span>n, zullen de c<span class=\"_ _2\"></span>umulatieve winsten of verli<span class=\"_ _2\"></span>ezen op het afdek<span class=\"_ _2\"></span>king<span class=\"_ _2\"></span>sinstrum<span class=\"_ _2\"></span>ent die in \u2018Overig<span class=\"_ _2\"></span>e niet-ge<span class=\"_ _2\"></span>realise<span class=\"_ _2\"></span>erde resul<span class=\"_ _2\"></span>taten\u2019 werden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n vanaf de p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de toen de afd<span class=\"_ _2\"></span>ekkin<span class=\"_ _2\"></span>g ef<span class=\"_ _2\"></span>fecti<span class=\"_ _2\"></span>ef was, overgeb<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>t wo<span class=\"_ _2\"></span>rden van het e<span class=\"_ _2\"></span>igen ver<span class=\"_ _2\"></span>moge<span class=\"_ _2\"></span>n naar de w<span class=\"_ _2\"></span>inst of het verli<span class=\"_ _2\"></span>es als ee<span class=\"_ _2\"></span>n herclas<span class=\"_ _2\"></span>sific<span class=\"_ _2\"></span>atie<span class=\"_ _2\"></span>-a<span class=\"_ _2\"></span>anpass<span class=\"_ _2\"></span>ing. T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.15. C<span class=\"_ _2\"></span>lassi<span class=\"_ _2\"></span>ficat<span class=\"_ _2\"></span>ie als s<span class=\"_ _2\"></span>chul<span class=\"_ _2\"></span>d of eige<span class=\"_ _2\"></span>n vermogen Sommi<span class=\"_ _2\"></span>ge instrum<span class=\"_ _2\"></span>enten die de j<span class=\"_ _2\"></span>uridisc<span class=\"_ _2\"></span>he vorm van een s<span class=\"_ _2\"></span>chuld he<span class=\"_ _2\"></span>bbe<span class=\"_ _2\"></span>n, zijn in wezen eigen ve<span class=\"_ _2\"></span>rmog<span class=\"_ _2\"></span>en. Een financ<span class=\"_ _2\"></span>ieel ins<span class=\"_ _2\"></span>trume<span class=\"_ _2\"></span>nt wordt g<span class=\"_ _2\"></span>eclass<span class=\"_ _2\"></span>ific<span class=\"_ _2\"></span>eerd als e<span class=\"_ _2\"></span>en financ<span class=\"_ _2\"></span>i\u00eble verp<span class=\"_ _2\"></span>lichtin<span class=\"_ _2\"></span>g of een ei<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>-verm<span class=\"_ _2\"></span>ogen<span class=\"_ _2\"></span>sinstrum<span class=\"_ _2\"></span>ent afhankelijk van de in<span class=\"_ _2\"></span>houd van de re<span class=\"_ _2\"></span>gelin<span class=\"_ _2\"></span>g, veele<span class=\"_ _2\"></span>er dan van de jurid<span class=\"_ _2\"></span>ische vor<span class=\"_ _2\"></span>m. V<span class=\"_ _0\"></span>erp<span class=\"_ _2\"></span>lichtin<span class=\"_ _2\"></span>gen onts<span class=\"_ _2\"></span>taan wann<span class=\"_ _2\"></span>eer de emit<span class=\"_ _6\"></span>tent contractu<span class=\"_ _2\"></span>eel verp<span class=\"_ _2\"></span>licht is d<span class=\"_ _2\"></span>e houd<span class=\"_ _2\"></span>er gel<span class=\"_ _2\"></span>dmidd<span class=\"_ _2\"></span>elen of een an<span class=\"_ _2\"></span>der fina<span class=\"_ _2\"></span>nciee<span class=\"_ _2\"></span>l actief te leveren. Een ins<span class=\"_ _2\"></span>trument is allee<span class=\"_ _2\"></span>n een ei<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>-verm<span class=\"_ _2\"></span>oge<span class=\"_ _2\"></span>nsinstrum<span class=\"_ _2\"></span>ent als d<span class=\"_ _2\"></span>e emit<span class=\"_ _2\"></span>tent een d<span class=\"_ _2\"></span>ergelij<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>e verplic<span class=\"_ _2\"></span>hting niet h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>, d.<span class=\"_ _0\"></span>w.z. als hij h<span class=\"_ _2\"></span>et onvoor<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>elijke recht he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t ee<span class=\"_ _2\"></span>n af<span class=\"_ _2\"></span>wikkeling in c<span class=\"_ _2\"></span>ontanten of een an<span class=\"_ _2\"></span>der fina<span class=\"_ _2\"></span>nciee<span class=\"_ _2\"></span>l actief te vermij<span class=\"_ _2\"></span>den. D<span class=\"_ _2\"></span>e moge<span class=\"_ _2\"></span>lijkhe<span class=\"_ _2\"></span>id om de b<span class=\"_ _2\"></span>etaling ui<span class=\"_ _2\"></span>t te stellen is nie<span class=\"_ _2\"></span>t voldo<span class=\"_ _2\"></span>ende o<span class=\"_ _2\"></span>m de classi<span class=\"_ _2\"></span>ficatie a<span class=\"_ _2\"></span>ls eigen ve<span class=\"_ _2\"></span>rmog<span class=\"_ _2\"></span>en te verkrij<span class=\"_ _2\"></span>gen, tenzij de beta<span class=\"_ _2\"></span>ling voor o<span class=\"_ _2\"></span>nbep<span class=\"_ _2\"></span>aald<span class=\"_ _2\"></span>e tijd kan worden u<span class=\"_ _2\"></span>itge<span class=\"_ _2\"></span>steld. Ove<span class=\"_ _2\"></span>r het alg<span class=\"_ _2\"></span>eme<span class=\"_ _2\"></span>en is een ve<span class=\"_ _2\"></span>rplich<span class=\"_ _2\"></span>ting van een e<span class=\"_ _2\"></span>ntiteit om h<span class=\"_ _2\"></span>aar eige<span class=\"_ _2\"></span>n aande<span class=\"_ _2\"></span>len te leveren ge<span class=\"_ _2\"></span>en financ<span class=\"_ _2\"></span>i\u00eble ver<span class=\"_ _2\"></span>plichtin<span class=\"_ _2\"></span>g omdat de eig<span class=\"_ _2\"></span>en aand<span class=\"_ _2\"></span>elen van e<span class=\"_ _2\"></span>en enti<span class=\"_ _2\"></span>teit niet als ha<span class=\"_ _2\"></span>ar financ<span class=\"_ _2\"></span>i\u00eble activa word<span class=\"_ _2\"></span>en be<span class=\"_ _2\"></span>schou<span class=\"_ _2\"></span>wd. Een uitzon<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g hierop is he<span class=\"_ _2\"></span>t geval waarbij e<span class=\"_ _2\"></span>en enti<span class=\"_ _2\"></span>teit verpli<span class=\"_ _2\"></span>cht is om e<span class=\"_ _2\"></span>en variab<span class=\"_ _2\"></span>el aantal van haar ei<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>-verm<span class=\"_ _2\"></span>ogen<span class=\"_ _2\"></span>sinstrum<span class=\"_ _2\"></span>enten te leveren. T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.17<span class=\"_ _0\"></span>. Uitb<span class=\"_ _2\"></span>oeken van finan<span class=\"_ _2\"></span>ci\u00ebl<span class=\"_ _2\"></span>e act<span class=\"_ _2\"></span>iva en verpl<span class=\"_ _1a\"></span>ichtingenEen financie<span class=\"_ _2\"></span>el ac<span class=\"_ _2\"></span>tief (o<span class=\"_ _1a\"></span>f<span class=\"_ _0\"></span>, waar van toe<span class=\"_ _2\"></span>passin<span class=\"_ _2\"></span>g, een de<span class=\"_ _2\"></span>el van een fin<span class=\"_ _2\"></span>ancie<span class=\"_ _2\"></span>el actief of d<span class=\"_ _2\"></span>eel van ee<span class=\"_ _2\"></span>n groep van ge<span class=\"_ _2\"></span>lijkaardig<span class=\"_ _2\"></span>e financ<span class=\"_ _2\"></span>i\u00eble ac<span class=\"_ _2\"></span>tiva<span class=\"_ _1a\"></span>) wordt ui<span class=\"_ _2\"></span>tgeb<span class=\"_ _2\"></span>oek<span class=\"_ _6\"></span>t wannee<span class=\"_ _2\"></span>r:\u2022<span class=\"_ _42\"> </span>de rech<span class=\"_ _2\"></span>ten om kasstrome<span class=\"_ _2\"></span>n uit he<span class=\"_ _2\"></span>t actief te ont<span class=\"_ _2\"></span>vange<span class=\"_ _2\"></span>n, ver<span class=\"_ _2\"></span>vallen zijn;\u2022<span class=\"_ _42\"> </span>de groe<span class=\"_ _2\"></span>p het rech<span class=\"_ _2\"></span>t beh<span class=\"_ _2\"></span>oudt o<span class=\"_ _2\"></span>m kasstrom<span class=\"_ _2\"></span>en uit h<span class=\"_ _2\"></span>et actief te ont<span class=\"_ _2\"></span>vang<span class=\"_ _2\"></span>en, maar e<span class=\"_ _2\"></span>en verpl<span class=\"_ _2\"></span>ichting is a<span class=\"_ _2\"></span>ange<span class=\"_ _2\"></span>gaanom ze volled<span class=\"_ _2\"></span>ig en zonde<span class=\"_ _2\"></span>r relevant uits<span class=\"_ _2\"></span>tel te betalen a<span class=\"_ _2\"></span>an een d<span class=\"_ _2\"></span>erde par<span class=\"_ _6\"></span>tij in het kad<span class=\"_ _2\"></span>er van een \u2018doorge<span class=\"_ _2\"></span>efreg<span class=\"_ _2\"></span>eling\u2019;of\u2022<span class=\"_ _42\"> </span>de groe<span class=\"_ _2\"></span>p haar rec<span class=\"_ _2\"></span>hten om kasstrom<span class=\"_ _2\"></span>en uit h<span class=\"_ _2\"></span>et actief te ont<span class=\"_ _2\"></span>vange<span class=\"_ _2\"></span>n, heef<span class=\"_ _6\"></span>t overgedra<span class=\"_ _2\"></span>gen en of<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>l (<span class=\"_ _1a\"></span>a) vrijwel alle risico\u2019<span class=\"_ _0\"></span>s e<span class=\"_ _2\"></span>n voorde<span class=\"_ _2\"></span>len van het a<span class=\"_ _2\"></span>ctief hee<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>t overge<span class=\"_ _2\"></span>dragen, of<span class=\"_ _2\"></span>wel (b) niet vrijwel a<span class=\"_ _2\"></span>lle risic<span class=\"_ _2\"></span>o\u2019<span class=\"_ _0\"></span>s en voorde<span class=\"_ _2\"></span>len van het actief h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t overg<span class=\"_ _2\"></span>edrag<span class=\"_ _2\"></span>en of beh<span class=\"_ _2\"></span>oude<span class=\"_ _2\"></span>n, maar d<span class=\"_ _2\"></span>e control<span class=\"_ _2\"></span>e van het actie<span class=\"_ _2\"></span>f heef<span class=\"_ _6\"></span>t overgedrag<span class=\"_ _2\"></span>en.Wanneer aan d<span class=\"_ _2\"></span>e criteri<span class=\"_ _2\"></span>a van IFRS 9 voor het ui<span class=\"_ _2\"></span>tbo<span class=\"_ _2\"></span>eken niet is voldaa<span class=\"_ _2\"></span>n, blijven d<span class=\"_ _2\"></span>e vorderin<span class=\"_ _2\"></span>gen o<span class=\"_ _2\"></span>pgen<span class=\"_ _2\"></span>omen wo<span class=\"_ _2\"></span>rden in de bal<span class=\"_ _2\"></span>ans, ter<span class=\"_ _2\"></span>wijl de in<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>omsten die d<span class=\"_ _2\"></span>e groep on<span class=\"_ _2\"></span>tvan<span class=\"_ _2\"></span>gt binne<span class=\"_ _2\"></span>n het kade<span class=\"_ _2\"></span>r van financ<span class=\"_ _2\"></span>iering<span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>/<span class=\"_ _2\"></span>factoring<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>rege<span class=\"_ _2\"></span>lingen opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en worde<span class=\"_ _2\"></span>n als een fin<span class=\"_ _2\"></span>anci\u00eb<span class=\"_ _2\"></span>le verpl<span class=\"_ _2\"></span>ichting.Een financi\u00eb<span class=\"_ _2\"></span>le verp<span class=\"_ _2\"></span>lichting wo<span class=\"_ _2\"></span>rdt uit<span class=\"_ _2\"></span>gebo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>t wann<span class=\"_ _2\"></span>eer de verp<span class=\"_ _2\"></span>lichting k<span class=\"_ _2\"></span>wij<span class=\"_ _2\"></span>tges<span class=\"_ _2\"></span>chol<span class=\"_ _2\"></span>den of ge<span class=\"_ _2\"></span>schrapt wo<span class=\"_ _2\"></span>rdt of haar ver<span class=\"_ _2\"></span>val<span class=\"_ _2\"></span>datum he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t b<span class=\"_ _2\"></span>ereik<span class=\"_ _2\"></span>t. Wannee<span class=\"_ _2\"></span>r een b<span class=\"_ _2\"></span>estaa<span class=\"_ _2\"></span>nde financ<span class=\"_ _2\"></span>i\u00eble verp<span class=\"_ _2\"></span>lichtin<span class=\"_ _2\"></span>g ver<span class=\"_ _2\"></span>vange<span class=\"_ _2\"></span>n wordt do<span class=\"_ _2\"></span>or een a<span class=\"_ _2\"></span>ndere van dezelfde kre<span class=\"_ _2\"></span>diet<span class=\"_ _2\"></span>vers<span class=\"_ _2\"></span>trekker maar me<span class=\"_ _2\"></span>t aanzienlij<span class=\"_ _2\"></span>k versch<span class=\"_ _2\"></span>illend<span class=\"_ _2\"></span>e voor<span class=\"_ _2\"></span>waarde<span class=\"_ _2\"></span>n, of wannee<span class=\"_ _2\"></span>r de be<span class=\"_ _2\"></span>staan<span class=\"_ _2\"></span>de verplic<span class=\"_ _2\"></span>hting overge<span class=\"_ _2\"></span>drage<span class=\"_ _2\"></span>n wordt na<span class=\"_ _2\"></span>ar een an<span class=\"_ _2\"></span>dere kredi<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>verstrek<span class=\"_ _2\"></span>ker en de groep do<span class=\"_ _2\"></span>or haa<span class=\"_ _2\"></span>r oorsp<span class=\"_ _2\"></span>ronkelijke kredi<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>verstrek<span class=\"_ _2\"></span>ker van haar verplic<span class=\"_ _2\"></span>hting word<span class=\"_ _2\"></span>t gek<span class=\"_ _2\"></span>weten, of de voor<span class=\"_ _2\"></span>waa<span class=\"_ _2\"></span>rden van ee<span class=\"_ _2\"></span>n bes<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e verplic<span class=\"_ _2\"></span>hting aanzie<span class=\"_ _2\"></span>nlijke wijziging<span class=\"_ _2\"></span>en ond<span class=\"_ _2\"></span>ergaan<span class=\"_ _2\"></span>, wordt ee<span class=\"_ _2\"></span>n derg<span class=\"_ _2\"></span>elijke ruil of wijziging beh<span class=\"_ _2\"></span>andel<span class=\"_ _2\"></span>d als ee<span class=\"_ _2\"></span>n uitbo<span class=\"_ _2\"></span>ekin<span class=\"_ _2\"></span>g van de oor<span class=\"_ _2\"></span>spronkelijke verplic<span class=\"_ _2\"></span>hting en d<span class=\"_ _2\"></span>e boe<span class=\"_ _2\"></span>king van e<span class=\"_ _2\"></span>en nieuwe ver<span class=\"_ _2\"></span>plichtin<span class=\"_ _2\"></span>g en word<span class=\"_ _2\"></span>t het versc<span class=\"_ _2\"></span>hil tusse<span class=\"_ _2\"></span>n de resp<span class=\"_ _2\"></span>ectieve be<span class=\"_ _2\"></span>drage<span class=\"_ _2\"></span>n opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en in de res<span class=\"_ _2\"></span>ultatenrekening.De voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>waarden zijn a<span class=\"_ _2\"></span>anzienlijk ver<span class=\"_ _2\"></span>schille<span class=\"_ _2\"></span>nd wanne<span class=\"_ _2\"></span>er de verdisc<span class=\"_ _2\"></span>onteerde h<span class=\"_ _2\"></span>uidige wa<span class=\"_ _2\"></span>arde van de kass<span class=\"_ _2\"></span>tromen krach<span class=\"_ _2\"></span>tens de nieuwe voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>waarden, i<span class=\"_ _2\"></span>nclusie<span class=\"_ _2\"></span>f eventuele beta<span class=\"_ _2\"></span>alde verg<span class=\"_ _2\"></span>oed<span class=\"_ _2\"></span>ingen n<span class=\"_ _2\"></span>a af<span class=\"_ _2\"></span>trek van eventue<span class=\"_ _2\"></span>le ont<span class=\"_ _2\"></span>vange<span class=\"_ _2\"></span>n en verdisc<span class=\"_ _2\"></span>onteerde ve<span class=\"_ _2\"></span>rgoe<span class=\"_ _2\"></span>dinge<span class=\"_ _2\"></span>n gebr<span class=\"_ _2\"></span>uik makend van de oo<span class=\"_ _2\"></span>rspronkelijke ef<span class=\"_ _2\"></span>fectieve intres<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>voet, mins<span class=\"_ _2\"></span>tens tien proc<span class=\"_ _2\"></span>ent versc<span class=\"_ _2\"></span>hilt van de verdis<span class=\"_ _2\"></span>conteerd<span class=\"_ _2\"></span>e huidig<span class=\"_ _2\"></span>e waarde van de resteren<span class=\"_ _2\"></span>de kass<span class=\"_ _2\"></span>tromen van de o<span class=\"_ _2\"></span>orspro<span class=\"_ _2\"></span>nkelijk<span class=\"_ _0\"></span>e  financi\u00eb<span class=\"_ _2\"></span>le verplichting.Bijzondere waa<span class=\"_ _1a\"></span>rdev<span class=\"_ _1a\"></span>erminderingen op<span class=\"_ _1a\"></span> handelsv<span class=\"_ _0\"></span>orderingen  of contractactiv<span class=\"_ _0\"></span>aDe gro<span class=\"_ _2\"></span>ep past I<span class=\"_ _2\"></span>FRS 9 t<span class=\"_ _1a\"></span>oe me<span class=\"_ _2\"></span>t betrek<span class=\"_ _2\"></span>king tot de bijzond<span class=\"_ _2\"></span>ere waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen o<span class=\"_ _2\"></span>p hande<span class=\"_ _2\"></span>lsvorderin<span class=\"_ _2\"></span>gen (zie T<span class=\"_ _24\"></span>o<span class=\"_ _2\"></span>elich<span class=\"_ _2\"></span>ting 1.10)<span class=\"_ _0\"></span>. D<span class=\"_ _2\"></span>e groep h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t g<span class=\"_ _2\"></span>een b<span class=\"_ _2\"></span>elang<span class=\"_ _2\"></span>rijke contra<span class=\"_ _2\"></span>ctsaldi waar<span class=\"_ _2\"></span>bij of<span class=\"_ _2\"></span>wel de groep de res<span class=\"_ _2\"></span>ultaat<span class=\"_ _2\"></span>ver<span class=\"_ _2\"></span>plichtin<span class=\"_ _2\"></span>g heef<span class=\"_ _6\"></span>t uitgevo<span class=\"_ _2\"></span>erd waar<span class=\"_ _2\"></span>voo<span class=\"_ _2\"></span>r nog g<span class=\"_ _2\"></span>een fac<span class=\"_ _2\"></span>turering h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t plaa<span class=\"_ _2\"></span>tsgevonde<span class=\"_ _2\"></span>n, of<span class=\"_ _2\"></span>wel voor<span class=\"_ _2\"></span>uitbe<span class=\"_ _2\"></span>talinge<span class=\"_ _2\"></span>n heef<span class=\"_ _6\"></span>t ont<span class=\"_ _2\"></span>vange<span class=\"_ _2\"></span>n waar<span class=\"_ _2\"></span>voor a<span class=\"_ _2\"></span>an de resul<span class=\"_ _2\"></span>taat<span class=\"_ _2\"></span>verp<span class=\"_ _2\"></span>lichtin<span class=\"_ _2\"></span>g niet is volda<span class=\"_ _2\"></span>an.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-45-7": {
   "value": "T<span class=\"_ _24\"></span>oelichting 1.8. Afgeleide fin<span class=\"_ _1a\"></span>anci\u00eble instrument<span class=\"_ _1a\"></span>enAfgeleide fi<span class=\"_ _2\"></span>nanci<span class=\"_ _2\"></span>\u00eble instr<span class=\"_ _2\"></span>umenten word<span class=\"_ _2\"></span>en aanvankelijk tegen re\u00eb<span class=\"_ _2\"></span>le waarde o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n op de datum wa<span class=\"_ _2\"></span>arop een deri<span class=\"_ _2\"></span>vatencontrac<span class=\"_ _2\"></span>t is gesl<span class=\"_ _2\"></span>oten en worden da<span class=\"_ _2\"></span>arna op<span class=\"_ _2\"></span>nieuw tegen re\u00eb<span class=\"_ _2\"></span>le waarde h<span class=\"_ _2\"></span>errekend. D<span class=\"_ _2\"></span>e groep ne<span class=\"_ _2\"></span>emt all<span class=\"_ _2\"></span>e winsten of verliezen die voor<span class=\"_ _6\"></span>t<span class=\"_ _2\"></span>vloe<span class=\"_ _2\"></span>ien ui<span class=\"_ _2\"></span>t wijziging<span class=\"_ _2\"></span>en in re\u00ebl<span class=\"_ _2\"></span>e waarde van deri<span class=\"_ _2\"></span>vaten op in de resul<span class=\"_ _2\"></span>tatenrekening in \u2018Overi<span class=\"_ _2\"></span>ge opb<span class=\"_ _2\"></span>rengsten\u2019 of \u2018Overi<span class=\"_ _2\"></span>ge kosten\u2019<span class=\"_ _24\"></span>, voor zover deze betrek<span class=\"_ _2\"></span>king heb<span class=\"_ _2\"></span>ben op b<span class=\"_ _2\"></span>edr<span class=\"_ _2\"></span>ijfs<span class=\"_ _2\"></span>activi<span class=\"_ _2\"></span>teiten en in \u2018F<span class=\"_ _2\"></span>inanci<span class=\"_ _2\"></span>\u00eble op<span class=\"_ _2\"></span>brengs<span class=\"_ _2\"></span>ten\u2019 of \u2018Fina<span class=\"_ _2\"></span>nci\u00ebl<span class=\"_ _2\"></span>e kosten\u2019 v<span class=\"_ _1a\"></span>oor zover zij be<span class=\"_ _2\"></span>trekkin<span class=\"_ _2\"></span>g hebb<span class=\"_ _2\"></span>en op d<span class=\"_ _2\"></span>e financ<span class=\"_ _2\"></span>iering<span class=\"_ _2\"></span>sactiv<span class=\"_ _2\"></span>iteiten van de gro<span class=\"_ _2\"></span>ep.Afgeleide fi<span class=\"_ _2\"></span>nanci<span class=\"_ _2\"></span>\u00eble instr<span class=\"_ _2\"></span>umenten die g<span class=\"_ _2\"></span>ebru<span class=\"_ _2\"></span>ik<span class=\"_ _2\"></span>t worden om de bl<span class=\"_ _2\"></span>ootstellin<span class=\"_ _2\"></span>g aan variabil<span class=\"_ _2\"></span>iteit van toekomstig<span class=\"_ _2\"></span>e kasstrom<span class=\"_ _2\"></span>en af te dekken, worde<span class=\"_ _2\"></span>n aange<span class=\"_ _2\"></span>merk<span class=\"_ _2\"></span>t a<span class=\"_ _2\"></span>ls afdek<span class=\"_ _2\"></span>kinge<span class=\"_ _2\"></span>n op basis van kas<span class=\"_ _2\"></span>stroom<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>hed<span class=\"_ _2\"></span>ging. He<span class=\"_ _2\"></span>t ef<span class=\"_ _2\"></span>fecti<span class=\"_ _2\"></span>eve deel van de wijzi<span class=\"_ _2\"></span>gingen i<span class=\"_ _2\"></span>n re\u00eble waard<span class=\"_ _2\"></span>e vanaf de aanwijzin<span class=\"_ _2\"></span>gsdatum van de kas<span class=\"_ _2\"></span>stroom<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>hed<span class=\"_ _2\"></span>ge word<span class=\"_ _2\"></span>t opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en in de kass<span class=\"_ _2\"></span>troom<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>hedg<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>-re<span class=\"_ _2\"></span>ser<span class=\"_ _2\"></span>ve, on<span class=\"_ _2\"></span>derde<span class=\"_ _2\"></span>el van \u2018Niet-<span class=\"_ _2\"></span>gerealis<span class=\"_ _2\"></span>eerd<span class=\"_ _2\"></span>e resulta<span class=\"_ _2\"></span>ten\u2019<span class=\"_ _24\"></span>. Bed<span class=\"_ _2\"></span>ragen o<span class=\"_ _2\"></span>pgen<span class=\"_ _2\"></span>omen i<span class=\"_ _2\"></span>n de kasstroo<span class=\"_ _2\"></span>m-<span class=\"_ _2\"></span>he<span class=\"_ _2\"></span>dge<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>rese<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ve zullen in de re<span class=\"_ _2\"></span>sultatenrekenin<span class=\"_ _2\"></span>g worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in dezelfde p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de of pe<span class=\"_ _2\"></span>riod<span class=\"_ _2\"></span>es tijdens we<span class=\"_ _2\"></span>lke de verwa<span class=\"_ _2\"></span>chte transactie di<span class=\"_ _2\"></span>e wordt afg<span class=\"_ _2\"></span>edek<span class=\"_ _6\"></span>t, een imp<span class=\"_ _2\"></span>act he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t o<span class=\"_ _2\"></span>p de resul<span class=\"_ _2\"></span>tatenrekening. In geval van afdek<span class=\"_ _2\"></span>king van ee<span class=\"_ _2\"></span>n ver<span class=\"_ _2\"></span>wachte verkooptrans<span class=\"_ _2\"></span>actie, valt dit sa<span class=\"_ _2\"></span>men me<span class=\"_ _2\"></span>t de datum waaro<span class=\"_ _2\"></span>p de opb<span class=\"_ _2\"></span>rengst e<span class=\"_ _2\"></span>n de hand<span class=\"_ _2\"></span>elsvorder<span class=\"_ _2\"></span>ing wordt ve<span class=\"_ _2\"></span>rant<span class=\"_ _2\"></span>woord.Wanneer de o<span class=\"_ _2\"></span>nder<span class=\"_ _2\"></span>ligge<span class=\"_ _2\"></span>nde afge<span class=\"_ _2\"></span>dek<span class=\"_ _2\"></span>te transa<span class=\"_ _2\"></span>ctie niet la<span class=\"_ _2\"></span>nger bea<span class=\"_ _2\"></span>ntwo<span class=\"_ _2\"></span>ordt a<span class=\"_ _2\"></span>an de cri<span class=\"_ _2\"></span>teria voor h<span class=\"_ _2\"></span>edge<span class=\"_ _6\"></span>-ac<span class=\"_ _2\"></span>coun<span class=\"_ _2\"></span>ting, zal de cumul<span class=\"_ _2\"></span>atieve winst of het c<span class=\"_ _2\"></span>umulatieve verlie<span class=\"_ _2\"></span>s op het afdek<span class=\"_ _2\"></span>kingsin<span class=\"_ _2\"></span>strume<span class=\"_ _2\"></span>nt die in \u2018Overi<span class=\"_ _2\"></span>ge niet-g<span class=\"_ _2\"></span>erealis<span class=\"_ _2\"></span>eerde resul<span class=\"_ _2\"></span>taten\u2019 werd opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en vanaf de p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de toen de afdek<span class=\"_ _2\"></span>king ef<span class=\"_ _6\"></span>fectief was, overg<span class=\"_ _2\"></span>ebo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>t worde<span class=\"_ _2\"></span>n van het eig<span class=\"_ _2\"></span>en vermo<span class=\"_ _2\"></span>gen n<span class=\"_ _2\"></span>aar de wins<span class=\"_ _2\"></span>t of het verli<span class=\"_ _2\"></span>es als ee<span class=\"_ _2\"></span>n herclassificatie<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>aanpassing. Wanneer niet l<span class=\"_ _2\"></span>ange<span class=\"_ _2\"></span>r ver<span class=\"_ _2\"></span>wacht word<span class=\"_ _2\"></span>t dat de o<span class=\"_ _2\"></span>nderl<span class=\"_ _2\"></span>igge<span class=\"_ _2\"></span>nde afdek<span class=\"_ _2\"></span>kings<span class=\"_ _2\"></span>transactie z<span class=\"_ _2\"></span>al pla<span class=\"_ _2\"></span>atsvinde<span class=\"_ _2\"></span>n, zullen de c<span class=\"_ _2\"></span>umulatieve winsten of verli<span class=\"_ _2\"></span>ezen op het afdek<span class=\"_ _2\"></span>king<span class=\"_ _2\"></span>sinstrum<span class=\"_ _2\"></span>ent die in \u2018Overig<span class=\"_ _2\"></span>e niet-ge<span class=\"_ _2\"></span>realise<span class=\"_ _2\"></span>erde resul<span class=\"_ _2\"></span>taten\u2019 werden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n vanaf de p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de toen de afd<span class=\"_ _2\"></span>ekkin<span class=\"_ _2\"></span>g ef<span class=\"_ _2\"></span>fecti<span class=\"_ _2\"></span>ef was, overgeb<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>t wo<span class=\"_ _2\"></span>rden van het e<span class=\"_ _2\"></span>igen ver<span class=\"_ _2\"></span>moge<span class=\"_ _2\"></span>n naar de w<span class=\"_ _2\"></span>inst of het verli<span class=\"_ _2\"></span>es als ee<span class=\"_ _2\"></span>n herclas<span class=\"_ _2\"></span>sific<span class=\"_ _2\"></span>atie<span class=\"_ _2\"></span>-a<span class=\"_ _2\"></span>anpass<span class=\"_ _2\"></span>ing. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-45-8": {
   "value": "T<span class=\"_ _24\"></span>oelichting 1.8. Afgeleide fin<span class=\"_ _1a\"></span>anci\u00eble instrument<span class=\"_ _1a\"></span>enAfgeleide fi<span class=\"_ _2\"></span>nanci<span class=\"_ _2\"></span>\u00eble instr<span class=\"_ _2\"></span>umenten word<span class=\"_ _2\"></span>en aanvankelijk tegen re\u00eb<span class=\"_ _2\"></span>le waarde o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n op de datum wa<span class=\"_ _2\"></span>arop een deri<span class=\"_ _2\"></span>vatencontrac<span class=\"_ _2\"></span>t is gesl<span class=\"_ _2\"></span>oten en worden da<span class=\"_ _2\"></span>arna op<span class=\"_ _2\"></span>nieuw tegen re\u00eb<span class=\"_ _2\"></span>le waarde h<span class=\"_ _2\"></span>errekend. D<span class=\"_ _2\"></span>e groep ne<span class=\"_ _2\"></span>emt all<span class=\"_ _2\"></span>e winsten of verliezen die voor<span class=\"_ _6\"></span>t<span class=\"_ _2\"></span>vloe<span class=\"_ _2\"></span>ien ui<span class=\"_ _2\"></span>t wijziging<span class=\"_ _2\"></span>en in re\u00ebl<span class=\"_ _2\"></span>e waarde van deri<span class=\"_ _2\"></span>vaten op in de resul<span class=\"_ _2\"></span>tatenrekening in \u2018Overi<span class=\"_ _2\"></span>ge opb<span class=\"_ _2\"></span>rengsten\u2019 of \u2018Overi<span class=\"_ _2\"></span>ge kosten\u2019<span class=\"_ _24\"></span>, voor zover deze betrek<span class=\"_ _2\"></span>king heb<span class=\"_ _2\"></span>ben op b<span class=\"_ _2\"></span>edr<span class=\"_ _2\"></span>ijfs<span class=\"_ _2\"></span>activi<span class=\"_ _2\"></span>teiten en in \u2018F<span class=\"_ _2\"></span>inanci<span class=\"_ _2\"></span>\u00eble op<span class=\"_ _2\"></span>brengs<span class=\"_ _2\"></span>ten\u2019 of \u2018Fina<span class=\"_ _2\"></span>nci\u00ebl<span class=\"_ _2\"></span>e kosten\u2019 v<span class=\"_ _1a\"></span>oor zover zij be<span class=\"_ _2\"></span>trekkin<span class=\"_ _2\"></span>g hebb<span class=\"_ _2\"></span>en op d<span class=\"_ _2\"></span>e financ<span class=\"_ _2\"></span>iering<span class=\"_ _2\"></span>sactiv<span class=\"_ _2\"></span>iteiten van de gro<span class=\"_ _2\"></span>ep.Afgeleide fi<span class=\"_ _2\"></span>nanci<span class=\"_ _2\"></span>\u00eble instr<span class=\"_ _2\"></span>umenten die g<span class=\"_ _2\"></span>ebru<span class=\"_ _2\"></span>ik<span class=\"_ _2\"></span>t worden om de bl<span class=\"_ _2\"></span>ootstellin<span class=\"_ _2\"></span>g aan variabil<span class=\"_ _2\"></span>iteit van toekomstig<span class=\"_ _2\"></span>e kasstrom<span class=\"_ _2\"></span>en af te dekken, worde<span class=\"_ _2\"></span>n aange<span class=\"_ _2\"></span>merk<span class=\"_ _2\"></span>t a<span class=\"_ _2\"></span>ls afdek<span class=\"_ _2\"></span>kinge<span class=\"_ _2\"></span>n op basis van kas<span class=\"_ _2\"></span>stroom<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>hed<span class=\"_ _2\"></span>ging. He<span class=\"_ _2\"></span>t ef<span class=\"_ _2\"></span>fecti<span class=\"_ _2\"></span>eve deel van de wijzi<span class=\"_ _2\"></span>gingen i<span class=\"_ _2\"></span>n re\u00eble waard<span class=\"_ _2\"></span>e vanaf de aanwijzin<span class=\"_ _2\"></span>gsdatum van de kas<span class=\"_ _2\"></span>stroom<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>hed<span class=\"_ _2\"></span>ge word<span class=\"_ _2\"></span>t opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en in de kass<span class=\"_ _2\"></span>troom<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>hedg<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>-re<span class=\"_ _2\"></span>ser<span class=\"_ _2\"></span>ve, on<span class=\"_ _2\"></span>derde<span class=\"_ _2\"></span>el van \u2018Niet-<span class=\"_ _2\"></span>gerealis<span class=\"_ _2\"></span>eerd<span class=\"_ _2\"></span>e resulta<span class=\"_ _2\"></span>ten\u2019<span class=\"_ _24\"></span>. Bed<span class=\"_ _2\"></span>ragen o<span class=\"_ _2\"></span>pgen<span class=\"_ _2\"></span>omen i<span class=\"_ _2\"></span>n de kasstroo<span class=\"_ _2\"></span>m-<span class=\"_ _2\"></span>he<span class=\"_ _2\"></span>dge<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>rese<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ve zullen in de re<span class=\"_ _2\"></span>sultatenrekenin<span class=\"_ _2\"></span>g worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in dezelfde p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de of pe<span class=\"_ _2\"></span>riod<span class=\"_ _2\"></span>es tijdens we<span class=\"_ _2\"></span>lke de verwa<span class=\"_ _2\"></span>chte transactie di<span class=\"_ _2\"></span>e wordt afg<span class=\"_ _2\"></span>edek<span class=\"_ _6\"></span>t, een imp<span class=\"_ _2\"></span>act he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t o<span class=\"_ _2\"></span>p de resul<span class=\"_ _2\"></span>tatenrekening. In geval van afdek<span class=\"_ _2\"></span>king van ee<span class=\"_ _2\"></span>n ver<span class=\"_ _2\"></span>wachte verkooptrans<span class=\"_ _2\"></span>actie, valt dit sa<span class=\"_ _2\"></span>men me<span class=\"_ _2\"></span>t de datum waaro<span class=\"_ _2\"></span>p de opb<span class=\"_ _2\"></span>rengst e<span class=\"_ _2\"></span>n de hand<span class=\"_ _2\"></span>elsvorder<span class=\"_ _2\"></span>ing wordt ve<span class=\"_ _2\"></span>rant<span class=\"_ _2\"></span>woord.Wanneer de o<span class=\"_ _2\"></span>nder<span class=\"_ _2\"></span>ligge<span class=\"_ _2\"></span>nde afge<span class=\"_ _2\"></span>dek<span class=\"_ _2\"></span>te transa<span class=\"_ _2\"></span>ctie niet la<span class=\"_ _2\"></span>nger bea<span class=\"_ _2\"></span>ntwo<span class=\"_ _2\"></span>ordt a<span class=\"_ _2\"></span>an de cri<span class=\"_ _2\"></span>teria voor h<span class=\"_ _2\"></span>edge<span class=\"_ _6\"></span>-ac<span class=\"_ _2\"></span>coun<span class=\"_ _2\"></span>ting, zal de cumul<span class=\"_ _2\"></span>atieve winst of het c<span class=\"_ _2\"></span>umulatieve verlie<span class=\"_ _2\"></span>s op het afdek<span class=\"_ _2\"></span>kingsin<span class=\"_ _2\"></span>strume<span class=\"_ _2\"></span>nt die in \u2018Overi<span class=\"_ _2\"></span>ge niet-g<span class=\"_ _2\"></span>erealis<span class=\"_ _2\"></span>eerde resul<span class=\"_ _2\"></span>taten\u2019 werd opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en vanaf de p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de toen de afdek<span class=\"_ _2\"></span>king ef<span class=\"_ _6\"></span>fectief was, overg<span class=\"_ _2\"></span>ebo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>t worde<span class=\"_ _2\"></span>n van het eig<span class=\"_ _2\"></span>en vermo<span class=\"_ _2\"></span>gen n<span class=\"_ _2\"></span>aar de wins<span class=\"_ _2\"></span>t of het verli<span class=\"_ _2\"></span>es als ee<span class=\"_ _2\"></span>n herclassificatie<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>aanpassing. Wanneer niet l<span class=\"_ _2\"></span>ange<span class=\"_ _2\"></span>r ver<span class=\"_ _2\"></span>wacht word<span class=\"_ _2\"></span>t dat de o<span class=\"_ _2\"></span>nderl<span class=\"_ _2\"></span>igge<span class=\"_ _2\"></span>nde afdek<span class=\"_ _2\"></span>kings<span class=\"_ _2\"></span>transactie z<span class=\"_ _2\"></span>al pla<span class=\"_ _2\"></span>atsvinde<span class=\"_ _2\"></span>n, zullen de c<span class=\"_ _2\"></span>umulatieve winsten of verli<span class=\"_ _2\"></span>ezen op het afdek<span class=\"_ _2\"></span>king<span class=\"_ _2\"></span>sinstrum<span class=\"_ _2\"></span>ent die in \u2018Overig<span class=\"_ _2\"></span>e niet-ge<span class=\"_ _2\"></span>realise<span class=\"_ _2\"></span>erde resul<span class=\"_ _2\"></span>taten\u2019 werden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n vanaf de p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de toen de afd<span class=\"_ _2\"></span>ekkin<span class=\"_ _2\"></span>g ef<span class=\"_ _2\"></span>fecti<span class=\"_ _2\"></span>ef was, overgeb<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>t wo<span class=\"_ _2\"></span>rden van het e<span class=\"_ _2\"></span>igen ver<span class=\"_ _2\"></span>moge<span class=\"_ _2\"></span>n naar de w<span class=\"_ _2\"></span>inst of het verli<span class=\"_ _2\"></span>es als ee<span class=\"_ _2\"></span>n herclas<span class=\"_ _2\"></span>sific<span class=\"_ _2\"></span>atie<span class=\"_ _2\"></span>-a<span class=\"_ _2\"></span>anpass<span class=\"_ _2\"></span>ing. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-45-9": {
   "value": "T<span class=\"_ _24\"></span>oelichting 1.8. Afgeleide fin<span class=\"_ _1a\"></span>anci\u00eble instrument<span class=\"_ _1a\"></span>enAfgeleide fi<span class=\"_ _2\"></span>nanci<span class=\"_ _2\"></span>\u00eble instr<span class=\"_ _2\"></span>umenten word<span class=\"_ _2\"></span>en aanvankelijk tegen re\u00eb<span class=\"_ _2\"></span>le waarde o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n op de datum wa<span class=\"_ _2\"></span>arop een deri<span class=\"_ _2\"></span>vatencontrac<span class=\"_ _2\"></span>t is gesl<span class=\"_ _2\"></span>oten en worden da<span class=\"_ _2\"></span>arna op<span class=\"_ _2\"></span>nieuw tegen re\u00eb<span class=\"_ _2\"></span>le waarde h<span class=\"_ _2\"></span>errekend. D<span class=\"_ _2\"></span>e groep ne<span class=\"_ _2\"></span>emt all<span class=\"_ _2\"></span>e winsten of verliezen die voor<span class=\"_ _6\"></span>t<span class=\"_ _2\"></span>vloe<span class=\"_ _2\"></span>ien ui<span class=\"_ _2\"></span>t wijziging<span class=\"_ _2\"></span>en in re\u00ebl<span class=\"_ _2\"></span>e waarde van deri<span class=\"_ _2\"></span>vaten op in de resul<span class=\"_ _2\"></span>tatenrekening in \u2018Overi<span class=\"_ _2\"></span>ge opb<span class=\"_ _2\"></span>rengsten\u2019 of \u2018Overi<span class=\"_ _2\"></span>ge kosten\u2019<span class=\"_ _24\"></span>, voor zover deze betrek<span class=\"_ _2\"></span>king heb<span class=\"_ _2\"></span>ben op b<span class=\"_ _2\"></span>edr<span class=\"_ _2\"></span>ijfs<span class=\"_ _2\"></span>activi<span class=\"_ _2\"></span>teiten en in \u2018F<span class=\"_ _2\"></span>inanci<span class=\"_ _2\"></span>\u00eble op<span class=\"_ _2\"></span>brengs<span class=\"_ _2\"></span>ten\u2019 of \u2018Fina<span class=\"_ _2\"></span>nci\u00ebl<span class=\"_ _2\"></span>e kosten\u2019 v<span class=\"_ _1a\"></span>oor zover zij be<span class=\"_ _2\"></span>trekkin<span class=\"_ _2\"></span>g hebb<span class=\"_ _2\"></span>en op d<span class=\"_ _2\"></span>e financ<span class=\"_ _2\"></span>iering<span class=\"_ _2\"></span>sactiv<span class=\"_ _2\"></span>iteiten van de gro<span class=\"_ _2\"></span>ep.Afgeleide fi<span class=\"_ _2\"></span>nanci<span class=\"_ _2\"></span>\u00eble instr<span class=\"_ _2\"></span>umenten die g<span class=\"_ _2\"></span>ebru<span class=\"_ _2\"></span>ik<span class=\"_ _2\"></span>t worden om de bl<span class=\"_ _2\"></span>ootstellin<span class=\"_ _2\"></span>g aan variabil<span class=\"_ _2\"></span>iteit van toekomstig<span class=\"_ _2\"></span>e kasstrom<span class=\"_ _2\"></span>en af te dekken, worde<span class=\"_ _2\"></span>n aange<span class=\"_ _2\"></span>merk<span class=\"_ _2\"></span>t a<span class=\"_ _2\"></span>ls afdek<span class=\"_ _2\"></span>kinge<span class=\"_ _2\"></span>n op basis van kas<span class=\"_ _2\"></span>stroom<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>hed<span class=\"_ _2\"></span>ging. He<span class=\"_ _2\"></span>t ef<span class=\"_ _2\"></span>fecti<span class=\"_ _2\"></span>eve deel van de wijzi<span class=\"_ _2\"></span>gingen i<span class=\"_ _2\"></span>n re\u00eble waard<span class=\"_ _2\"></span>e vanaf de aanwijzin<span class=\"_ _2\"></span>gsdatum van de kas<span class=\"_ _2\"></span>stroom<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>hed<span class=\"_ _2\"></span>ge word<span class=\"_ _2\"></span>t opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en in de kass<span class=\"_ _2\"></span>troom<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>hedg<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>-re<span class=\"_ _2\"></span>ser<span class=\"_ _2\"></span>ve, on<span class=\"_ _2\"></span>derde<span class=\"_ _2\"></span>el van \u2018Niet-<span class=\"_ _2\"></span>gerealis<span class=\"_ _2\"></span>eerd<span class=\"_ _2\"></span>e resulta<span class=\"_ _2\"></span>ten\u2019<span class=\"_ _24\"></span>. Bed<span class=\"_ _2\"></span>ragen o<span class=\"_ _2\"></span>pgen<span class=\"_ _2\"></span>omen i<span class=\"_ _2\"></span>n de kasstroo<span class=\"_ _2\"></span>m-<span class=\"_ _2\"></span>he<span class=\"_ _2\"></span>dge<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>rese<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ve zullen in de re<span class=\"_ _2\"></span>sultatenrekenin<span class=\"_ _2\"></span>g worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in dezelfde p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de of pe<span class=\"_ _2\"></span>riod<span class=\"_ _2\"></span>es tijdens we<span class=\"_ _2\"></span>lke de verwa<span class=\"_ _2\"></span>chte transactie di<span class=\"_ _2\"></span>e wordt afg<span class=\"_ _2\"></span>edek<span class=\"_ _6\"></span>t, een imp<span class=\"_ _2\"></span>act he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t o<span class=\"_ _2\"></span>p de resul<span class=\"_ _2\"></span>tatenrekening. In geval van afdek<span class=\"_ _2\"></span>king van ee<span class=\"_ _2\"></span>n ver<span class=\"_ _2\"></span>wachte verkooptrans<span class=\"_ _2\"></span>actie, valt dit sa<span class=\"_ _2\"></span>men me<span class=\"_ _2\"></span>t de datum waaro<span class=\"_ _2\"></span>p de opb<span class=\"_ _2\"></span>rengst e<span class=\"_ _2\"></span>n de hand<span class=\"_ _2\"></span>elsvorder<span class=\"_ _2\"></span>ing wordt ve<span class=\"_ _2\"></span>rant<span class=\"_ _2\"></span>woord.Wanneer de o<span class=\"_ _2\"></span>nder<span class=\"_ _2\"></span>ligge<span class=\"_ _2\"></span>nde afge<span class=\"_ _2\"></span>dek<span class=\"_ _2\"></span>te transa<span class=\"_ _2\"></span>ctie niet la<span class=\"_ _2\"></span>nger bea<span class=\"_ _2\"></span>ntwo<span class=\"_ _2\"></span>ordt a<span class=\"_ _2\"></span>an de cri<span class=\"_ _2\"></span>teria voor h<span class=\"_ _2\"></span>edge<span class=\"_ _6\"></span>-ac<span class=\"_ _2\"></span>coun<span class=\"_ _2\"></span>ting, zal de cumul<span class=\"_ _2\"></span>atieve winst of het c<span class=\"_ _2\"></span>umulatieve verlie<span class=\"_ _2\"></span>s op het afdek<span class=\"_ _2\"></span>kingsin<span class=\"_ _2\"></span>strume<span class=\"_ _2\"></span>nt die in \u2018Overi<span class=\"_ _2\"></span>ge niet-g<span class=\"_ _2\"></span>erealis<span class=\"_ _2\"></span>eerde resul<span class=\"_ _2\"></span>taten\u2019 werd opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en vanaf de p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de toen de afdek<span class=\"_ _2\"></span>king ef<span class=\"_ _6\"></span>fectief was, overg<span class=\"_ _2\"></span>ebo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>t worde<span class=\"_ _2\"></span>n van het eig<span class=\"_ _2\"></span>en vermo<span class=\"_ _2\"></span>gen n<span class=\"_ _2\"></span>aar de wins<span class=\"_ _2\"></span>t of het verli<span class=\"_ _2\"></span>es als ee<span class=\"_ _2\"></span>n herclassificatie<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>aanpassing. Wanneer niet l<span class=\"_ _2\"></span>ange<span class=\"_ _2\"></span>r ver<span class=\"_ _2\"></span>wacht word<span class=\"_ _2\"></span>t dat de o<span class=\"_ _2\"></span>nderl<span class=\"_ _2\"></span>igge<span class=\"_ _2\"></span>nde afdek<span class=\"_ _2\"></span>kings<span class=\"_ _2\"></span>transactie z<span class=\"_ _2\"></span>al pla<span class=\"_ _2\"></span>atsvinde<span class=\"_ _2\"></span>n, zullen de c<span class=\"_ _2\"></span>umulatieve winsten of verli<span class=\"_ _2\"></span>ezen op het afdek<span class=\"_ _2\"></span>king<span class=\"_ _2\"></span>sinstrum<span class=\"_ _2\"></span>ent die in \u2018Overig<span class=\"_ _2\"></span>e niet-ge<span class=\"_ _2\"></span>realise<span class=\"_ _2\"></span>erde resul<span class=\"_ _2\"></span>taten\u2019 werden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n vanaf de p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de toen de afd<span class=\"_ _2\"></span>ekkin<span class=\"_ _2\"></span>g ef<span class=\"_ _2\"></span>fecti<span class=\"_ _2\"></span>ef was, overgeb<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>t wo<span class=\"_ _2\"></span>rden van het e<span class=\"_ _2\"></span>igen ver<span class=\"_ _2\"></span>moge<span class=\"_ _2\"></span>n naar de w<span class=\"_ _2\"></span>inst of het verli<span class=\"_ _2\"></span>es als ee<span class=\"_ _2\"></span>n herclas<span class=\"_ _2\"></span>sific<span class=\"_ _2\"></span>atie<span class=\"_ _2\"></span>-a<span class=\"_ _2\"></span>anpass<span class=\"_ _2\"></span>ing. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-46-2": {
   "value": "T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.9<span class=\"_ _0\"></span>. V<span class=\"_ _0\"></span>oorr<span class=\"_ _2\"></span>adenV<span class=\"_ _0\"></span>oo<span class=\"_ _2\"></span>rrade<span class=\"_ _2\"></span>n worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n tegen het l<span class=\"_ _2\"></span>aagste van de kostprijs of d<span class=\"_ _2\"></span>e realisee<span class=\"_ _2\"></span>rbare ne<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>towaarde. Deze realise<span class=\"_ _2\"></span>erbare n<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>towaarde wordt o<span class=\"_ _2\"></span>p regel<span class=\"_ _2\"></span>matige ba<span class=\"_ _2\"></span>sis her<span class=\"_ _2\"></span>zien en b<span class=\"_ _2\"></span>ijgewer<span class=\"_ _2\"></span>k<span class=\"_ _2\"></span>t om de ge<span class=\"_ _2\"></span>schat<span class=\"_ _2\"></span>te verkoop<span class=\"_ _2\"></span>prijs minus verkoop<span class=\"_ _2\"></span>uitgaven te weers<span class=\"_ _2\"></span>pieg<span class=\"_ _2\"></span>elen o<span class=\"_ _2\"></span>p basis van historisc<span class=\"_ _2\"></span>he data en ve<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>wachting<span class=\"_ _2\"></span>en. De kosten worde<span class=\"_ _2\"></span>n bep<span class=\"_ _2\"></span>aald vol<span class=\"_ _2\"></span>gens de fi<span class=\"_ _2\"></span>rst-in, first-<span class=\"_ _2\"></span>out (\u2018<span class=\"_ _2\"></span>FIFO\u2019) -meth<span class=\"_ _2\"></span>ode. D<span class=\"_ _2\"></span>e kostprijs van afgewer<span class=\"_ _2\"></span>k<span class=\"_ _2\"></span>te produc<span class=\"_ _2\"></span>ten en werken in uit<span class=\"_ _2\"></span>voe<span class=\"_ _2\"></span>ring omvat onde<span class=\"_ _2\"></span>r meer o<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>werpkosten, gronds<span class=\"_ _2\"></span>tof<span class=\"_ _2\"></span>fen, directe arbe<span class=\"_ _2\"></span>idskosten, and<span class=\"_ _2\"></span>ere directe kosten en gerel<span class=\"_ _2\"></span>ateerde produ<span class=\"_ _2\"></span>ctiekosten (op basis van norm<span class=\"_ _2\"></span>ale be<span class=\"_ _2\"></span>drij<span class=\"_ _2\"></span>fscap<span class=\"_ _2\"></span>aci<span class=\"_ _2\"></span>teit)<span class=\"_ _0\"></span>. De reali<span class=\"_ _2\"></span>seerb<span class=\"_ _2\"></span>are net<span class=\"_ _2\"></span>towaarde is de g<span class=\"_ _2\"></span>esch<span class=\"_ _2\"></span>at<span class=\"_ _2\"></span>te verkoopprij<span class=\"_ _2\"></span>s bij nor<span class=\"_ _2\"></span>male b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>fsui<span class=\"_ _2\"></span>toefening verm<span class=\"_ _2\"></span>inderd m<span class=\"_ _2\"></span>et de variab<span class=\"_ _2\"></span>eleverkoo<span class=\"_ _2\"></span>pui<span class=\"_ _2\"></span>tg<span class=\"_ _2\"></span>aven. Op bas<span class=\"_ _2\"></span>is van een ge<span class=\"_ _2\"></span>kwan<span class=\"_ _2\"></span>tifice<span class=\"_ _2\"></span>erde me<span class=\"_ _2\"></span>thode wo<span class=\"_ _2\"></span>rden voor<span class=\"_ _2\"></span>zienin<span class=\"_ _2\"></span>gen tege<span class=\"_ _2\"></span>n de bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde van voor<span class=\"_ _2\"></span>raden opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en, rekening ho<span class=\"_ _2\"></span>uden<span class=\"_ _2\"></span>d met k<span class=\"_ _2\"></span>walit<span class=\"_ _2\"></span>atieve aspec<span class=\"_ _2\"></span>ten, waarond<span class=\"_ _2\"></span>er de laa<span class=\"_ _2\"></span>gste waarde van de kostpr<span class=\"_ _2\"></span>ijs versus de insc<span class=\"_ _2\"></span>hat<span class=\"_ _2\"></span>ting van de rea<span class=\"_ _2\"></span>liseer<span class=\"_ _2\"></span>bare net<span class=\"_ _2\"></span>towaarde. D<span class=\"_ _2\"></span>eze voor<span class=\"_ _2\"></span>zienin<span class=\"_ _2\"></span>gen worde<span class=\"_ _2\"></span>n be<span class=\"_ _2\"></span>oorde<span class=\"_ _2\"></span>eld do<span class=\"_ _2\"></span>or het m<span class=\"_ _2\"></span>anage<span class=\"_ _2\"></span>ment. T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 15. V<span class=\"_ _0\"></span>oor<span class=\"_ _0\"></span>radenDe on<span class=\"_ _2\"></span>ders<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e tabel g<span class=\"_ _2\"></span>eef<span class=\"_ _6\"></span>t een ge<span class=\"_ _2\"></span>detaill<span class=\"_ _2\"></span>eerd over<span class=\"_ _2\"></span>zicht van de totale voor<span class=\"_ _2\"></span>raden p<span class=\"_ _2\"></span>er 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r:(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _9e\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _5f\"> </span>2021</span>T<span class=\"_ _0\"></span>otaal voo<span class=\"_ _2\"></span>rrade<span class=\"_ _2\"></span>n voor 7<span class=\"_ _0\"></span>6<span class=\"_ _2\"></span>.177 <span class=\"_ _160\"> </span><span class=\"ls56 ws54\">62<span class=\"_ _6\"></span>.<span class=\"_ _2\"></span>81<span class=\"_ _2\"></span>2 </span>voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenGrond<span class=\"_ _2\"></span>stof<span class=\"_ _2\"></span>fen en hulps<span class=\"_ _2\"></span>tof<span class=\"_ _2\"></span>fen<span class=\"_ _63\"> </span>38.<span class=\"_ _0\"></span>197 <span class=\"_ _83\"> </span><span class=\"ls56 ws54\">25.<span class=\"_ _2\"></span>327 </span>Goe<span class=\"_ _2\"></span>dere<span class=\"_ _2\"></span>n in bewerk<span class=\"_ _2\"></span>ing<span class=\"_ _115\"> </span><span class=\"ls5a ws58\">1<span class=\"_ _6\"></span>7.<span class=\"_ _26\"></span>5<span class=\"_ _6\"></span>5<span class=\"_ _6\"></span>7<span class=\"_ _6\"></span> <span class=\"_ _e7\"> </span><span class=\"ls59 ws57\">1<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>.17<span class=\"_ _2\"></span>5 </span></span>A<span class=\"_ _0\"></span>fgewerk<span class=\"_ _2\"></span>te<span class=\"_ _0\"></span> g<span class=\"_ _2\"></span>oederen<span class=\"_ _116\"> </span><span class=\"ls89 ws87\">20<span class=\"_ _2\"></span>.4<span class=\"_ _2\"></span>24 <span class=\"_ _88\"> </span>24<span class=\"_ _2\"></span>.3<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>0 </span>T<span class=\"_ _0\"></span>otaal s<span class=\"_ _2\"></span>top<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te -<span class=\"_ _190\"> </span>114.987 bedrijfsactiviteitenDe voo<span class=\"_ _2\"></span>rraden s<span class=\"_ _2\"></span>tegen van \u20ac 62,8 miljoen n<span class=\"_ _2\"></span>aar \u20ac 7<span class=\"_ _0\"></span>6<span class=\"_ _2\"></span>,2 miljo<span class=\"_ _2\"></span>en. De toen<span class=\"_ _2\"></span>ame is vooral te verk<span class=\"_ _2\"></span>laren do<span class=\"_ _2\"></span>or de ho<span class=\"_ _2\"></span>ge stij<span class=\"_ _2\"></span>ging van de inpu<span class=\"_ _2\"></span>tprijzen in 2022. De voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tgezet<span class=\"_ _2\"></span>te bedr<span class=\"_ _2\"></span>ijfsa<span class=\"_ _2\"></span>ctivi<span class=\"_ _2\"></span>teiten zorgden vo<span class=\"_ _2\"></span>or een verho<span class=\"_ _2\"></span>ging van de p<span class=\"_ _2\"></span>rovisie voor verou<span class=\"_ _2\"></span>derde vo<span class=\"_ _2\"></span>orraad i<span class=\"_ _2\"></span>n 2022 met \u20ac 2,<span class=\"_ _0\"></span>9 m<span class=\"_ _2\"></span>iljoen teg<span class=\"_ _2\"></span>enover ee<span class=\"_ _2\"></span>n stijgin<span class=\"_ _2\"></span>g van \u20ac 1,8 miljo<span class=\"_ _2\"></span>en in 2021. Dit is o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in het ge<span class=\"_ _2\"></span>conso<span class=\"_ _2\"></span>lide<span class=\"_ _2\"></span>erde over<span class=\"_ _2\"></span>zicht van de gere<span class=\"_ _2\"></span>alisee<span class=\"_ _2\"></span>rde en niet-<span class=\"_ _2\"></span>gerealis<span class=\"_ _2\"></span>eerd<span class=\"_ _2\"></span>e resulta<span class=\"_ _2\"></span>ten onder \u2018Gebr<span class=\"_ _2\"></span>uik<span class=\"_ _2\"></span>te grondstof<span class=\"_ _2\"></span>fen\u2019 en \u2018<span class=\"_ _2\"></span>V<span class=\"_ _0\"></span>era<span class=\"_ _2\"></span>nderi<span class=\"_ _2\"></span>ngen in vo<span class=\"_ _2\"></span>orrade<span class=\"_ _2\"></span>n van afgewerk<span class=\"_ _2\"></span>te go<span class=\"_ _2\"></span>ede<span class=\"_ _2\"></span>ren en go<span class=\"_ _2\"></span>ede<span class=\"_ _2\"></span>ren in bewer<span class=\"_ _2\"></span>king\u2019<span class=\"_ _0\"></span>. De so<span class=\"_ _2\"></span>m van de gronds<span class=\"_ _2\"></span>toffe<span class=\"_ _2\"></span>nkosten en verande<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n in voorra<span class=\"_ _2\"></span>den op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men als u<span class=\"_ _2\"></span>itgaven in 2022 be<span class=\"_ _2\"></span>draag<span class=\"_ _2\"></span>t \u20ac 151,<span class=\"_ _0\"></span>9 m<span class=\"_ _2\"></span>iljoe<span class=\"_ _2\"></span>n voor de voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tgezet<span class=\"_ _2\"></span>te bedr<span class=\"_ _2\"></span>ijfsa<span class=\"_ _2\"></span>ctivi<span class=\"_ _2\"></span>teiten, tegenover \u20ac 1<span class=\"_ _2\"></span>04,<span class=\"_ _0\"></span>9 milj<span class=\"_ _2\"></span>oen in 2021. De ac<span class=\"_ _2\"></span>tiva van de groep di<span class=\"_ _2\"></span>e in onde<span class=\"_ _2\"></span>rpand g<span class=\"_ _2\"></span>egeven zijn a<span class=\"_ _2\"></span>ls waarb<span class=\"_ _2\"></span>org voor de S<span class=\"_ _2\"></span>enior Se<span class=\"_ _2\"></span>cured N<span class=\"_ _2\"></span>otes en lenin<span class=\"_ _2\"></span>gen, word<span class=\"_ _2\"></span>en bes<span class=\"_ _2\"></span>chreven in de T<span class=\"_ _0\"></span>oelic<span class=\"_ _2\"></span>htinge<span class=\"_ _2\"></span>n 21 tot 22.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-46-4": {
   "value": "T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.9<span class=\"_ _0\"></span>. V<span class=\"_ _0\"></span>oorr<span class=\"_ _2\"></span>adenV<span class=\"_ _0\"></span>oo<span class=\"_ _2\"></span>rrade<span class=\"_ _2\"></span>n worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n tegen het l<span class=\"_ _2\"></span>aagste van de kostprijs of d<span class=\"_ _2\"></span>e realisee<span class=\"_ _2\"></span>rbare ne<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>towaarde. Deze realise<span class=\"_ _2\"></span>erbare n<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>towaarde wordt o<span class=\"_ _2\"></span>p regel<span class=\"_ _2\"></span>matige ba<span class=\"_ _2\"></span>sis her<span class=\"_ _2\"></span>zien en b<span class=\"_ _2\"></span>ijgewer<span class=\"_ _2\"></span>k<span class=\"_ _2\"></span>t om de ge<span class=\"_ _2\"></span>schat<span class=\"_ _2\"></span>te verkoop<span class=\"_ _2\"></span>prijs minus verkoop<span class=\"_ _2\"></span>uitgaven te weers<span class=\"_ _2\"></span>pieg<span class=\"_ _2\"></span>elen o<span class=\"_ _2\"></span>p basis van historisc<span class=\"_ _2\"></span>he data en ve<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>wachting<span class=\"_ _2\"></span>en. De kosten worde<span class=\"_ _2\"></span>n bep<span class=\"_ _2\"></span>aald vol<span class=\"_ _2\"></span>gens de fi<span class=\"_ _2\"></span>rst-in, first-<span class=\"_ _2\"></span>out (\u2018<span class=\"_ _2\"></span>FIFO\u2019) -meth<span class=\"_ _2\"></span>ode. D<span class=\"_ _2\"></span>e kostprijs van afgewer<span class=\"_ _2\"></span>k<span class=\"_ _2\"></span>te produc<span class=\"_ _2\"></span>ten en werken in uit<span class=\"_ _2\"></span>voe<span class=\"_ _2\"></span>ring omvat onde<span class=\"_ _2\"></span>r meer o<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>werpkosten, gronds<span class=\"_ _2\"></span>tof<span class=\"_ _2\"></span>fen, directe arbe<span class=\"_ _2\"></span>idskosten, and<span class=\"_ _2\"></span>ere directe kosten en gerel<span class=\"_ _2\"></span>ateerde produ<span class=\"_ _2\"></span>ctiekosten (op basis van norm<span class=\"_ _2\"></span>ale be<span class=\"_ _2\"></span>drij<span class=\"_ _2\"></span>fscap<span class=\"_ _2\"></span>aci<span class=\"_ _2\"></span>teit)<span class=\"_ _0\"></span>. De reali<span class=\"_ _2\"></span>seerb<span class=\"_ _2\"></span>are net<span class=\"_ _2\"></span>towaarde is de g<span class=\"_ _2\"></span>esch<span class=\"_ _2\"></span>at<span class=\"_ _2\"></span>te verkoopprij<span class=\"_ _2\"></span>s bij nor<span class=\"_ _2\"></span>male b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>fsui<span class=\"_ _2\"></span>toefening verm<span class=\"_ _2\"></span>inderd m<span class=\"_ _2\"></span>et de variab<span class=\"_ _2\"></span>eleverkoo<span class=\"_ _2\"></span>pui<span class=\"_ _2\"></span>tg<span class=\"_ _2\"></span>aven. Op bas<span class=\"_ _2\"></span>is van een ge<span class=\"_ _2\"></span>kwan<span class=\"_ _2\"></span>tifice<span class=\"_ _2\"></span>erde me<span class=\"_ _2\"></span>thode wo<span class=\"_ _2\"></span>rden voor<span class=\"_ _2\"></span>zienin<span class=\"_ _2\"></span>gen tege<span class=\"_ _2\"></span>n de bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde van voor<span class=\"_ _2\"></span>raden opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en, rekening ho<span class=\"_ _2\"></span>uden<span class=\"_ _2\"></span>d met k<span class=\"_ _2\"></span>walit<span class=\"_ _2\"></span>atieve aspec<span class=\"_ _2\"></span>ten, waarond<span class=\"_ _2\"></span>er de laa<span class=\"_ _2\"></span>gste waarde van de kostpr<span class=\"_ _2\"></span>ijs versus de insc<span class=\"_ _2\"></span>hat<span class=\"_ _2\"></span>ting van de rea<span class=\"_ _2\"></span>liseer<span class=\"_ _2\"></span>bare net<span class=\"_ _2\"></span>towaarde. D<span class=\"_ _2\"></span>eze voor<span class=\"_ _2\"></span>zienin<span class=\"_ _2\"></span>gen worde<span class=\"_ _2\"></span>n be<span class=\"_ _2\"></span>oorde<span class=\"_ _2\"></span>eld do<span class=\"_ _2\"></span>or het m<span class=\"_ _2\"></span>anage<span class=\"_ _2\"></span>ment. T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 15. V<span class=\"_ _0\"></span>oor<span class=\"_ _0\"></span>radenDe on<span class=\"_ _2\"></span>ders<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e tabel g<span class=\"_ _2\"></span>eef<span class=\"_ _6\"></span>t een ge<span class=\"_ _2\"></span>detaill<span class=\"_ _2\"></span>eerd over<span class=\"_ _2\"></span>zicht van de totale voor<span class=\"_ _2\"></span>raden p<span class=\"_ _2\"></span>er 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r:(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _9e\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _5f\"> </span>2021</span>T<span class=\"_ _0\"></span>otaal voo<span class=\"_ _2\"></span>rrade<span class=\"_ _2\"></span>n voor 7<span class=\"_ _0\"></span>6<span class=\"_ _2\"></span>.177 <span class=\"_ _160\"> </span><span class=\"ls56 ws54\">62<span class=\"_ _6\"></span>.<span class=\"_ _2\"></span>81<span class=\"_ _2\"></span>2 </span>voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenGrond<span class=\"_ _2\"></span>stof<span class=\"_ _2\"></span>fen en hulps<span class=\"_ _2\"></span>tof<span class=\"_ _2\"></span>fen<span class=\"_ _63\"> </span>38.<span class=\"_ _0\"></span>197 <span class=\"_ _83\"> </span><span class=\"ls56 ws54\">25.<span class=\"_ _2\"></span>327 </span>Goe<span class=\"_ _2\"></span>dere<span class=\"_ _2\"></span>n in bewerk<span class=\"_ _2\"></span>ing<span class=\"_ _115\"> </span><span class=\"ls5a ws58\">1<span class=\"_ _6\"></span>7.<span class=\"_ _26\"></span>5<span class=\"_ _6\"></span>5<span class=\"_ _6\"></span>7<span class=\"_ _6\"></span> <span class=\"_ _e7\"> </span><span class=\"ls59 ws57\">1<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>.17<span class=\"_ _2\"></span>5 </span></span>A<span class=\"_ _0\"></span>fgewerk<span class=\"_ _2\"></span>te<span class=\"_ _0\"></span> g<span class=\"_ _2\"></span>oederen<span class=\"_ _116\"> </span><span class=\"ls89 ws87\">20<span class=\"_ _2\"></span>.4<span class=\"_ _2\"></span>24 <span class=\"_ _88\"> </span>24<span class=\"_ _2\"></span>.3<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>0 </span>T<span class=\"_ _0\"></span>otaal s<span class=\"_ _2\"></span>top<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te -<span class=\"_ _190\"> </span>114.987 bedrijfsactiviteitenDe voo<span class=\"_ _2\"></span>rraden s<span class=\"_ _2\"></span>tegen van \u20ac 62,8 miljoen n<span class=\"_ _2\"></span>aar \u20ac 7<span class=\"_ _0\"></span>6<span class=\"_ _2\"></span>,2 miljo<span class=\"_ _2\"></span>en. De toen<span class=\"_ _2\"></span>ame is vooral te verk<span class=\"_ _2\"></span>laren do<span class=\"_ _2\"></span>or de ho<span class=\"_ _2\"></span>ge stij<span class=\"_ _2\"></span>ging van de inpu<span class=\"_ _2\"></span>tprijzen in 2022. De voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tgezet<span class=\"_ _2\"></span>te bedr<span class=\"_ _2\"></span>ijfsa<span class=\"_ _2\"></span>ctivi<span class=\"_ _2\"></span>teiten zorgden vo<span class=\"_ _2\"></span>or een verho<span class=\"_ _2\"></span>ging van de p<span class=\"_ _2\"></span>rovisie voor verou<span class=\"_ _2\"></span>derde vo<span class=\"_ _2\"></span>orraad i<span class=\"_ _2\"></span>n 2022 met \u20ac 2,<span class=\"_ _0\"></span>9 m<span class=\"_ _2\"></span>iljoen teg<span class=\"_ _2\"></span>enover ee<span class=\"_ _2\"></span>n stijgin<span class=\"_ _2\"></span>g van \u20ac 1,8 miljo<span class=\"_ _2\"></span>en in 2021. Dit is o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in het ge<span class=\"_ _2\"></span>conso<span class=\"_ _2\"></span>lide<span class=\"_ _2\"></span>erde over<span class=\"_ _2\"></span>zicht van de gere<span class=\"_ _2\"></span>alisee<span class=\"_ _2\"></span>rde en niet-<span class=\"_ _2\"></span>gerealis<span class=\"_ _2\"></span>eerd<span class=\"_ _2\"></span>e resulta<span class=\"_ _2\"></span>ten onder \u2018Gebr<span class=\"_ _2\"></span>uik<span class=\"_ _2\"></span>te grondstof<span class=\"_ _2\"></span>fen\u2019 en \u2018<span class=\"_ _2\"></span>V<span class=\"_ _0\"></span>era<span class=\"_ _2\"></span>nderi<span class=\"_ _2\"></span>ngen in vo<span class=\"_ _2\"></span>orrade<span class=\"_ _2\"></span>n van afgewerk<span class=\"_ _2\"></span>te go<span class=\"_ _2\"></span>ede<span class=\"_ _2\"></span>ren en go<span class=\"_ _2\"></span>ede<span class=\"_ _2\"></span>ren in bewer<span class=\"_ _2\"></span>king\u2019<span class=\"_ _0\"></span>. De so<span class=\"_ _2\"></span>m van de gronds<span class=\"_ _2\"></span>toffe<span class=\"_ _2\"></span>nkosten en verande<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n in voorra<span class=\"_ _2\"></span>den op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men als u<span class=\"_ _2\"></span>itgaven in 2022 be<span class=\"_ _2\"></span>draag<span class=\"_ _2\"></span>t \u20ac 151,<span class=\"_ _0\"></span>9 m<span class=\"_ _2\"></span>iljoe<span class=\"_ _2\"></span>n voor de voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tgezet<span class=\"_ _2\"></span>te bedr<span class=\"_ _2\"></span>ijfsa<span class=\"_ _2\"></span>ctivi<span class=\"_ _2\"></span>teiten, tegenover \u20ac 1<span class=\"_ _2\"></span>04,<span class=\"_ _0\"></span>9 milj<span class=\"_ _2\"></span>oen in 2021. De ac<span class=\"_ _2\"></span>tiva van de groep di<span class=\"_ _2\"></span>e in onde<span class=\"_ _2\"></span>rpand g<span class=\"_ _2\"></span>egeven zijn a<span class=\"_ _2\"></span>ls waarb<span class=\"_ _2\"></span>org voor de S<span class=\"_ _2\"></span>enior Se<span class=\"_ _2\"></span>cured N<span class=\"_ _2\"></span>otes en lenin<span class=\"_ _2\"></span>gen, word<span class=\"_ _2\"></span>en bes<span class=\"_ _2\"></span>chreven in de T<span class=\"_ _0\"></span>oelic<span class=\"_ _2\"></span>htinge<span class=\"_ _2\"></span>n 21 tot 22.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-48-2": {
   "value": "T<span class=\"_ _24\"></span>oelichting 1.10<span class=\"_ _0\"></span>. Handelsvorder<span class=\"_ _0\"></span>ingenHand<span class=\"_ _2\"></span>elsvorder<span class=\"_ _2\"></span>ingen zi<span class=\"_ _2\"></span>jn bed<span class=\"_ _2\"></span>ragen di<span class=\"_ _2\"></span>e verschul<span class=\"_ _2\"></span>digd zijn van klanten voo<span class=\"_ _2\"></span>r goe<span class=\"_ _2\"></span>deren d<span class=\"_ _2\"></span>ie verkocht of dien<span class=\"_ _2\"></span>sten die verle<span class=\"_ _2\"></span>end werden in h<span class=\"_ _2\"></span>et kade<span class=\"_ _2\"></span>r van de norm<span class=\"_ _2\"></span>ale be<span class=\"_ _2\"></span>drij<span class=\"_ _2\"></span>fsuitoefe<span class=\"_ _2\"></span>ning. Hand<span class=\"_ _2\"></span>elsvorder<span class=\"_ _2\"></span>ingen wo<span class=\"_ _2\"></span>rden aanvankelijk op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men tege<span class=\"_ _2\"></span>n re\u00eble wa<span class=\"_ _2\"></span>arde en later g<span class=\"_ _2\"></span>ewaardee<span class=\"_ _2\"></span>rd tegen ge<span class=\"_ _2\"></span>amor<span class=\"_ _2\"></span>tis<span class=\"_ _2\"></span>eerde kostprijs ge<span class=\"_ _2\"></span>bruik ma<span class=\"_ _2\"></span>kend van de ef<span class=\"_ _2\"></span>fectieve intres<span class=\"_ _2\"></span>tmetho<span class=\"_ _2\"></span>de, vermind<span class=\"_ _2\"></span>erd met e<span class=\"_ _2\"></span>en eventuel<span class=\"_ _2\"></span>e provisie voo<span class=\"_ _2\"></span>r dubieuze debi<span class=\"_ _2\"></span>teuren. Han<span class=\"_ _2\"></span>delsvorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n worden o<span class=\"_ _2\"></span>p een co<span class=\"_ _2\"></span>ntinue basis b<span class=\"_ _2\"></span>eoo<span class=\"_ _2\"></span>rdeel<span class=\"_ _2\"></span>d en als vl<span class=\"_ _2\"></span>ot<span class=\"_ _2\"></span>tende acti<span class=\"_ _2\"></span>va geclas<span class=\"_ _2\"></span>sific<span class=\"_ _2\"></span>eerd wannee<span class=\"_ _2\"></span>r ver<span class=\"_ _2\"></span>wacht word<span class=\"_ _2\"></span>t dat de vo<span class=\"_ _2\"></span>rderin<span class=\"_ _2\"></span>g binnen h<span class=\"_ _2\"></span>et jaar wordt g<span class=\"_ _2\"></span>e\u00efnd. In h<span class=\"_ _2\"></span>et ande<span class=\"_ _2\"></span>re geval worden ze op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men als vas<span class=\"_ _2\"></span>te acti<span class=\"_ _2\"></span>va.De gro<span class=\"_ _2\"></span>ep heef<span class=\"_ _6\"></span>t IFRS 9 toege<span class=\"_ _2\"></span>past do<span class=\"_ _2\"></span>or de gew<span class=\"_ _2\"></span>ijzigde retrospe<span class=\"_ _2\"></span>ctieve metho<span class=\"_ _2\"></span>de toe te passen, d<span class=\"_ _2\"></span>oor ge<span class=\"_ _2\"></span>bruik te maken van de vereenvoud<span class=\"_ _2\"></span>igde b<span class=\"_ _2\"></span>ena<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g van de norm en be<span class=\"_ _2\"></span>rekende ver<span class=\"_ _2\"></span>wach<span class=\"_ _2\"></span>te krediet<span class=\"_ _2\"></span>verliezen (ECL<span class=\"_ _24\"></span>\u2019<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>) o<span class=\"_ _2\"></span>p basis van de ver<span class=\"_ _2\"></span>wa<span class=\"_ _2\"></span>chte kredie<span class=\"_ _2\"></span>tve<span class=\"_ _2\"></span>rliezen over de volle<span class=\"_ _2\"></span>dige levensduu<span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>. De groep h<span class=\"_ _2\"></span>eef<span class=\"_ _6\"></span>t een voor<span class=\"_ _2\"></span>zien<span class=\"_ _2\"></span>ingenm<span class=\"_ _2\"></span>atrix opg<span class=\"_ _2\"></span>esteld. D<span class=\"_ _2\"></span>e hand<span class=\"_ _2\"></span>elsvorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n zijn inge<span class=\"_ _2\"></span>deel<span class=\"_ _2\"></span>d volge<span class=\"_ _2\"></span>ns gem<span class=\"_ _2\"></span>eensc<span class=\"_ _2\"></span>happ<span class=\"_ _2\"></span>elijke k<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>nmer<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>en die rep<span class=\"_ _2\"></span>resent<span class=\"_ _2\"></span>atief zijn voor het verm<span class=\"_ _2\"></span>oge<span class=\"_ _2\"></span>n van de klant o<span class=\"_ _2\"></span>m te betale<span class=\"_ _2\"></span>n (<span class=\"_ _1a\"></span>op basis van d<span class=\"_ _2\"></span>e geo<span class=\"_ _2\"></span>grafisch<span class=\"_ _2\"></span>e regio en h<span class=\"_ _2\"></span>et t<span class=\"_ _2\"></span>ype k<span class=\"_ _2\"></span>lanten, zoals det<span class=\"_ _2\"></span>ailhand<span class=\"_ _2\"></span>el, groothan<span class=\"_ _2\"></span>del of bo<span class=\"_ _2\"></span>uw &amp; cons<span class=\"_ _2\"></span>tructie e<span class=\"_ _2\"></span>n de status van wanbet<span class=\"_ _2\"></span>aling)<span class=\"_ _0\"></span>. D<span class=\"_ _2\"></span>e voor<span class=\"_ _2\"></span>zienin<span class=\"_ _2\"></span>genma<span class=\"_ _2\"></span>trix is geb<span class=\"_ _2\"></span>aseerd o<span class=\"_ _2\"></span>p de ver<span class=\"_ _2\"></span>wachte wanb<span class=\"_ _2\"></span>etalings<span class=\"_ _2\"></span>perc<span class=\"_ _2\"></span>entag<span class=\"_ _2\"></span>es zoals gep<span class=\"_ _2\"></span>ublic<span class=\"_ _2\"></span>eerd door M<span class=\"_ _2\"></span>oo<span class=\"_ _2\"></span>dy\u2019s, aangepa<span class=\"_ _2\"></span>st met s<span class=\"_ _2\"></span>calaire fac<span class=\"_ _2\"></span>toren om versch<span class=\"_ _2\"></span>illen te weers<span class=\"_ _2\"></span>pieg<span class=\"_ _2\"></span>elen in d<span class=\"_ _2\"></span>e visie van de gro<span class=\"_ _2\"></span>ep op de huidig<span class=\"_ _2\"></span>e en ver<span class=\"_ _2\"></span>wach<span class=\"_ _2\"></span>te econom<span class=\"_ _2\"></span>ische om<span class=\"_ _2\"></span>stand<span class=\"_ _2\"></span>ighed<span class=\"_ _2\"></span>en en historische omstandighed<span class=\"_ _2\"></span>en. Naas<span class=\"_ _2\"></span>t deze algem<span class=\"_ _2\"></span>ene aanp<span class=\"_ _2\"></span>ak nee<span class=\"_ _2\"></span>mt de gro<span class=\"_ _2\"></span>ep ook g<span class=\"_ _2\"></span>eval per geval indiv<span class=\"_ _2\"></span>idue<span class=\"_ _2\"></span>el be<span class=\"_ _2\"></span>heerd<span class=\"_ _2\"></span>e posi<span class=\"_ _2\"></span>ties op di<span class=\"_ _2\"></span>e niet ond<span class=\"_ _2\"></span>er het ECL<span class=\"_ _24\"></span>-m<span class=\"_ _2\"></span>ode<span class=\"_ _2\"></span>l vallen, waarb<span class=\"_ _2\"></span>ij ook rekening wo<span class=\"_ _2\"></span>rdt ge<span class=\"_ _2\"></span>houd<span class=\"_ _2\"></span>en met ex<span class=\"_ _2\"></span>tra risicofac<span class=\"_ _2\"></span>toren in het ECL<span class=\"_ _24\"></span>-<span class=\"_ _2\"></span>mod<span class=\"_ _2\"></span>el, indie<span class=\"_ _2\"></span>n deze nog niet zijn<span class=\"_ _1a\"></span> opgenomen.T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 16. Han<span class=\"_ _1a\"></span>dels- en o<span class=\"_ _0\"></span>verig<span class=\"_ _0\"></span>e vor<span class=\"_ _0\"></span>deringen(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _9e\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _5f\"> </span>2021</span>T<span class=\"_ _0\"></span>otaal ha<span class=\"_ _2\"></span>nde<span class=\"_ _2\"></span>ls<span class=\"_ _2\"></span>- en overige vorder<span class=\"_ _1a\"></span>ingen v<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>or v<span class=\"_ _0\"></span>oor<span class=\"_ _2\"></span>tgezette 25.<span class=\"_ _2\"></span>593 <span class=\"_ _87\"> </span>24<span class=\"_ _2\"></span>.2<span class=\"_ _2\"></span>81 bedrijfsactiviteitenHan<span class=\"_ _2\"></span>dels<span class=\"_ _2\"></span>- en overig<span class=\"_ _2\"></span>e vorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n (lan<span class=\"_ _2\"></span>ge term<span class=\"_ _2\"></span>ijn) voor voor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te 599 <span class=\"_ _69\"> </span><span class=\"ls44 ws42\">537 </span>bedrijfsactiviteitenOveri<span class=\"_ _2\"></span>ge vorder<span class=\"_ _2\"></span>ingen<span class=\"_ _c\"> </span><span class=\"ls57 ws55\">59<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span> <span class=\"_ _190\"> </span><span class=\"ls62 ws60\">537 </span></span>T<span class=\"_ _0\"></span>otaal s<span class=\"_ _2\"></span>top<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te -<span class=\"_ _178\"> </span><span class=\"lsa2 wsa0\">1<span class=\"_ _2\"></span>76</span>bedrijfsactiviteitenHan<span class=\"_ _2\"></span>dels<span class=\"_ _2\"></span>- en overig<span class=\"_ _2\"></span>e vorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n (kort<span class=\"_ _2\"></span>e termi<span class=\"_ _2\"></span>jn) voor voor<span class=\"_ _2\"></span>tge<span class=\"_ _2\"></span>zet<span class=\"_ _2\"></span>te 24.<span class=\"_ _0\"></span>994 <span class=\"_ _95\"> </span><span class=\"lsa1 ws9f\">2<span class=\"_ _6\"></span>3<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>74<span class=\"_ _6\"></span>5<span class=\"_ _2\"></span> </span>bedrijfsactiviteitenNet<span class=\"_ _2\"></span>toha<span class=\"_ _1a\"></span>ndelsvorderi<span class=\"_ _1a\"></span>ngen <span class=\"_ _1b1\"> </span><span class=\"ls76 ws74\">23.208 <span class=\"_ _160\"> </span><span class=\"ls90 ws8e\">23<span class=\"_ _2\"></span>.<span class=\"_ _0\"></span>961 </span></span>    Hand<span class=\"_ _2\"></span>elsvorder<span class=\"_ _2\"></span>ingen<span class=\"_ _113\"> </span><span class=\"ls90 ws8e\">23.960 <span class=\"_ _88\"> </span><span class=\"ls89 ws87\">24.<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>1 </span></span>     <span class=\"_ _27\"></span>Min<span class=\"_ _1a\"></span>: V<span class=\"_ _0\"></span>oo<span class=\"_ _2\"></span>rzie<span class=\"_ _2\"></span>ning voo<span class=\"_ _2\"></span>r dubieuze (<span class=\"_ _2\"></span>752)<span class=\"_ _1e\"> </span><span class=\"lsb0 wsae\">(6<span class=\"_ _2\"></span>70<span class=\"_ _2\"></span>)</span>debiteur<span class=\"_ _0\"></span>enV<span class=\"_ _0\"></span>oo<span class=\"_ _2\"></span>ruitb<span class=\"_ _2\"></span>etalin<span class=\"_ _2\"></span>gen en toe te rekenen 1.<span class=\"_ _2\"></span>311<span class=\"_ _2\"></span> <span class=\"_ _126\"> </span><span class=\"ls8e ws8c\">262<span class=\"_ _2\"></span> </span>opbrengst<span class=\"_ _0\"></span>enOveri<span class=\"_ _2\"></span>ge vorder<span class=\"_ _2\"></span>ingen<span class=\"_ _1d7\"> </span><span class=\"ls5b ws59\">475<span class=\"_ _2\"></span> <span class=\"_ _123\"> </span><span class=\"lsb1 wsaf\">(47<span class=\"_ _2\"></span>9)</span></span>T<span class=\"_ _0\"></span>otaal s<span class=\"_ _2\"></span>top<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te -<span class=\"_ _126\"> </span><span class=\"ls4e ws4c\">30.<span class=\"_ _2\"></span>408 </span>bedrijfsactiviteitenDe re\u00eb<span class=\"_ _2\"></span>le waarde van d<span class=\"_ _2\"></span>e hande<span class=\"_ _2\"></span>ls- e<span class=\"_ _2\"></span>n overige vorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n ben<span class=\"_ _2\"></span>ader<span class=\"_ _6\"></span>t de bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde er<span class=\"_ _6\"></span>van aangezien h<span class=\"_ _2\"></span>et verdisco<span class=\"_ _2\"></span>nteringse<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>fect nie<span class=\"_ _2\"></span>t signifi<span class=\"_ _2\"></span>cant is. Als o<span class=\"_ _2\"></span>nderd<span class=\"_ _2\"></span>eel van haar no<span class=\"_ _2\"></span>rmale b<span class=\"_ _2\"></span>edri<span class=\"_ _2\"></span>jfsui<span class=\"_ _2\"></span>toefening h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>e groep ingeschre<span class=\"_ _1a\"></span>ven op<span class=\"_ _1a\"></span> non-<span class=\"_ _2\"></span>recourse f<span class=\"_ _1a\"></span>actori<span class=\"_ _0\"></span>ngovereenk<span class=\"_ _0\"></span>omsten met fina<span class=\"_ _2\"></span>nci\u00ebl<span class=\"_ _2\"></span>e par<span class=\"_ _2\"></span>tij<span class=\"_ _2\"></span>en. De gro<span class=\"_ _2\"></span>ep he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t de vord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en waar<span class=\"_ _2\"></span>voor v<span class=\"_ _2\"></span>rijwel all<span class=\"_ _2\"></span>e risico\u2019<span class=\"_ _0\"></span>s e<span class=\"_ _2\"></span>n voorde<span class=\"_ _2\"></span>len van eig<span class=\"_ _2\"></span>endom werden overg<span class=\"_ _2\"></span>edrag<span class=\"_ _2\"></span>en, met ui<span class=\"_ _2\"></span>tzond<span class=\"_ _2\"></span>ering van d<span class=\"_ _2\"></span>e reser<span class=\"_ _2\"></span>ve<span class=\"_ _2\"></span>s die nog o<span class=\"_ _2\"></span>p de bala<span class=\"_ _2\"></span>ns staan, u<span class=\"_ _2\"></span>itgeb<span class=\"_ _2\"></span>oe<span class=\"_ _2\"></span>k<span class=\"_ _2\"></span>t.De kor<span class=\"_ _2\"></span>tlop<span class=\"_ _2\"></span>end<span class=\"_ _2\"></span>e hande<span class=\"_ _2\"></span>ls- e<span class=\"_ _2\"></span>n overige vord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en zijn ge<span class=\"_ _2\"></span>daald van \u20ac 23,<span class=\"_ _0\"></span>7 mil<span class=\"_ _2\"></span>joen p<span class=\"_ _2\"></span>er 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2021 naar \u20ac 25,0 miljoe<span class=\"_ _2\"></span>n per 31 de<span class=\"_ _2\"></span>cemb<span class=\"_ _2\"></span>er 2022. Per 31 dece<span class=\"_ _2\"></span>mber 2022 ware<span class=\"_ _2\"></span>n de ver<span class=\"_ _2\"></span>vallen net<span class=\"_ _2\"></span>tohand<span class=\"_ _2\"></span>elsvorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n goe<span class=\"_ _2\"></span>d voor \u20ac 2,0 miljoe<span class=\"_ _2\"></span>n (tegenover \u20ac 1,6 miljo<span class=\"_ _2\"></span>en p<span class=\"_ _2\"></span>er 31 decem<span class=\"_ _2\"></span>ber 2021). De gro<span class=\"_ _2\"></span>ep maak<span class=\"_ _2\"></span>t g<span class=\"_ _2\"></span>ebru<span class=\"_ _2\"></span>ik van kredie<span class=\"_ _2\"></span>tve<span class=\"_ _2\"></span>rzekeringe<span class=\"_ _2\"></span>n in Europa om het k<span class=\"_ _2\"></span>redietrisi<span class=\"_ _2\"></span>co dat verb<span class=\"_ _2\"></span>ond<span class=\"_ _2\"></span>en is aan hand<span class=\"_ _2\"></span>elsvorder<span class=\"_ _2\"></span>ingen over te drage<span class=\"_ _2\"></span>n. Bovendie<span class=\"_ _2\"></span>n is onze hand<span class=\"_ _2\"></span>elsvorder<span class=\"_ _2\"></span>ingenp<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tefeuill<span class=\"_ _2\"></span>e zeer ge<span class=\"_ _2\"></span>diversi<span class=\"_ _2\"></span>fieerd, zowel op het ge<span class=\"_ _2\"></span>bied van s<span class=\"_ _2\"></span>egme<span class=\"_ _2\"></span>ntatie als kl<span class=\"_ _2\"></span>antenbe<span class=\"_ _2\"></span>stand, wat het kre<span class=\"_ _2\"></span>dietrisic<span class=\"_ _2\"></span>o be<span class=\"_ _2\"></span>perk<span class=\"_ _6\"></span>t. De kre<span class=\"_ _2\"></span>dietk<span class=\"_ _2\"></span>waliteit van de han<span class=\"_ _2\"></span>delsvorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n die no<span class=\"_ _2\"></span>ch ver<span class=\"_ _2\"></span>vallen zij<span class=\"_ _2\"></span>n, noch e<span class=\"_ _2\"></span>en bijzonde<span class=\"_ _2\"></span>re waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g hebb<span class=\"_ _2\"></span>en on<span class=\"_ _2\"></span>dergaa<span class=\"_ _2\"></span>n, is goe<span class=\"_ _2\"></span>d.De b<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>en van de han<span class=\"_ _2\"></span>dels<span class=\"_ _2\"></span>- en overig<span class=\"_ _2\"></span>e vorderin<span class=\"_ _2\"></span>gen van de groe<span class=\"_ _2\"></span>p worden ui<span class=\"_ _2\"></span>tged<span class=\"_ _2\"></span>ruk<span class=\"_ _2\"></span>t in de vol<span class=\"_ _2\"></span>gend<span class=\"_ _2\"></span>e valuta\u2019<span class=\"_ _0\"></span>s:(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _9e\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _5f\"> </span>2021</span>T<span class=\"_ _0\"></span>otaal ha<span class=\"_ _2\"></span>nde<span class=\"_ _2\"></span>ls<span class=\"_ _2\"></span>- en overige vorder<span class=\"_ _1a\"></span>ingen v<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>or v<span class=\"_ _0\"></span>oor<span class=\"_ _2\"></span>tgezette 25.<span class=\"_ _2\"></span>593 <span class=\"_ _87\"> </span>24<span class=\"_ _2\"></span>.2<span class=\"_ _2\"></span>81 bedrijfsactiviteitenEU<span class=\"_ _2\"></span>R<span class=\"_ _17a\"> </span><span class=\"ls5a ws58\">7.<span class=\"_ _6\"></span>4<span class=\"_ _6\"></span>2<span class=\"_ _6\"></span>9<span class=\"_ _6\"></span> <span class=\"_ _84\"> </span><span class=\"ls0 ws0\">8.803 </span></span>USD<span class=\"_ _19d\"> </span><span class=\"ls58 ws56\">18.065<span class=\"_ _2\"></span> <span class=\"_ _88\"> </span><span class=\"ls90 ws8e\">15<span class=\"_ _2\"></span>.39<span class=\"_ _2\"></span>3 </span></span>GBP<span class=\"_ _ef\"> </span><span class=\"ls0 ws0\">9<span class=\"_ _2\"></span>9 <span class=\"_ _e4\"> </span>86 </span>T<span class=\"_ _0\"></span>otaal s<span class=\"_ _2\"></span>top<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te -<span class=\"_ _190\"> </span>30.<span class=\"_ _2\"></span>583 bedrijfsactiviteitenDe gro<span class=\"_ _2\"></span>ep moni<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>t de recu<span class=\"_ _2\"></span>pere<span class=\"_ _2\"></span>erbaa<span class=\"_ _2\"></span>rheid van ha<span class=\"_ _2\"></span>ndels<span class=\"_ _2\"></span>- en overig<span class=\"_ _2\"></span>e vorderin<span class=\"_ _2\"></span>gen op b<span class=\"_ _2\"></span>asis van een b<span class=\"_ _2\"></span>eoo<span class=\"_ _2\"></span>rdelin<span class=\"_ _2\"></span>g per g<span class=\"_ _2\"></span>eval. Daarna<span class=\"_ _2\"></span>ast he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t de gro<span class=\"_ _2\"></span>ep IFRS 9 toeg<span class=\"_ _2\"></span>epast door a<span class=\"_ _2\"></span>anwendin<span class=\"_ _2\"></span>g van de gewijzig<span class=\"_ _2\"></span>de retrosp<span class=\"_ _2\"></span>ectieve metho<span class=\"_ _2\"></span>de, doo<span class=\"_ _2\"></span>r gebr<span class=\"_ _2\"></span>uik te maken van de vereenvoudi<span class=\"_ _2\"></span>gde ben<span class=\"_ _2\"></span>ader<span class=\"_ _2\"></span>ing van de no<span class=\"_ _2\"></span>rm en be<span class=\"_ _2\"></span>rekende ECL<span class=\"_ _1\"></span>'s (v<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>wachte kredi<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>verliezen) op basis van de ver<span class=\"_ _2\"></span>wach<span class=\"_ _2\"></span>te krediet<span class=\"_ _2\"></span>verli<span class=\"_ _2\"></span>ezen over de volle<span class=\"_ _2\"></span>dige leven<span class=\"_ _2\"></span>sduur<span class=\"_ _0\"></span>. De gro<span class=\"_ _2\"></span>ep he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t ee<span class=\"_ _2\"></span>n voor<span class=\"_ _2\"></span>zienin<span class=\"_ _2\"></span>genmatr<span class=\"_ _2\"></span>ix opg<span class=\"_ _2\"></span>esteld. D<span class=\"_ _2\"></span>e han<span class=\"_ _2\"></span>delsvorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n zijn inge<span class=\"_ _2\"></span>dee<span class=\"_ _2\"></span>ld volg<span class=\"_ _2\"></span>ens gem<span class=\"_ _2\"></span>eensc<span class=\"_ _2\"></span>happ<span class=\"_ _2\"></span>elijke kenmerken die repre<span class=\"_ _2\"></span>sentatie<span class=\"_ _2\"></span>f zijn voor het ve<span class=\"_ _2\"></span>rmog<span class=\"_ _2\"></span>en van de kl<span class=\"_ _2\"></span>ant om te betal<span class=\"_ _2\"></span>en (op basis van de ge<span class=\"_ _2\"></span>ografisc<span class=\"_ _2\"></span>he regi<span class=\"_ _2\"></span>o en het t<span class=\"_ _2\"></span>yp<span class=\"_ _2\"></span>e klanten, zoals d<span class=\"_ _2\"></span>etailhan<span class=\"_ _2\"></span>del, grootha<span class=\"_ _2\"></span>ndel of bouw &amp; c<span class=\"_ _2\"></span>onstr<span class=\"_ _2\"></span>uctie en d<span class=\"_ _2\"></span>e status van wanb<span class=\"_ _2\"></span>etaling). De voor<span class=\"_ _2\"></span>zienin<span class=\"_ _2\"></span>genmatr<span class=\"_ _2\"></span>ix is geba<span class=\"_ _2\"></span>seerd o<span class=\"_ _2\"></span>p de ver<span class=\"_ _2\"></span>wachte wanbet<span class=\"_ _2\"></span>alingsp<span class=\"_ _2\"></span>erce<span class=\"_ _2\"></span>ntage<span class=\"_ _2\"></span>s zoals gepu<span class=\"_ _2\"></span>blice<span class=\"_ _2\"></span>erd do<span class=\"_ _2\"></span>or Moo<span class=\"_ _2\"></span>dy<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span>s, aan<span class=\"_ _2\"></span>gepas<span class=\"_ _2\"></span>t met sc<span class=\"_ _2\"></span>alaire factoren o<span class=\"_ _2\"></span>m verschill<span class=\"_ _2\"></span>en te weerspi<span class=\"_ _2\"></span>egel<span class=\"_ _2\"></span>en in de vi<span class=\"_ _2\"></span>sie van de groe<span class=\"_ _2\"></span>p op de huid<span class=\"_ _2\"></span>ige en ver<span class=\"_ _2\"></span>wachte ec<span class=\"_ _2\"></span>onomis<span class=\"_ _2\"></span>che oms<span class=\"_ _2\"></span>tandi<span class=\"_ _2\"></span>ghed<span class=\"_ _2\"></span>en en historis<span class=\"_ _2\"></span>che omstandighe<span class=\"_ _2\"></span>den.Nie<span class=\"_ _2\"></span>t verschuldigd Mee<span class=\"_ _2\"></span>r dan Per 31 d<span class=\"_ _2\"></span>ece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2021 of mi<span class=\"_ _2\"></span>nde<span class=\"_ _2\"></span>r 15 dagen voor vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tg<span class=\"_ _2\"></span>ezet<span class=\"_ _2\"></span>te T<span class=\"_ _0\"></span>otaaldan 1<span class=\"_ _2\"></span>5 na de bedrijfsactiviteitendag<span class=\"_ _2\"></span>en na d<span class=\"_ _2\"></span>e vervaldagvervaldagVe<span class=\"_ _2\"></span>r<span class=\"_ _6\"></span>w<span class=\"_ _2\"></span>a<span class=\"_ _6\"></span>c<span class=\"_ _2\"></span>h<span class=\"_ _6\"></span>t<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>1<span class=\"_ _2\"></span>,9<span class=\"_ _6\"></span>%<span class=\"_ _67\"> </span><span class=\"ls59 ws57\">28<span class=\"_ _2\"></span>,4%</span>verliespercent<span class=\"_ _1a\"></span>ageBrut<span class=\"_ _0\"></span>oboekwaa<span class=\"_ _0\"></span>rde 23.864 <span class=\"_ _92\"> </span><span class=\"ls8a ws88\">767<span class=\"_ _2\"></span> <span class=\"_ _6f\"> </span><span class=\"ls89 ws87\">24<span class=\"_ _2\"></span>.6<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>1 </span></span>\u2013 hand<span class=\"_ _2\"></span>elsvorder<span class=\"_ _2\"></span>ingenKrediet<span class=\"_ _2\"></span>verliezen<span class=\"_ _3\"> </span><span class=\"ls0 ws0\">4<span class=\"_ _2\"></span>52 <span class=\"_ _1d8\"> </span>218 <span class=\"_ _126\"> </span><span class=\"ls51 ws4f\">670<span class=\"_ _2\"></span> </span></span>Nie<span class=\"_ _2\"></span>t verschuldigd Mee<span class=\"_ _2\"></span>r dan Per 31 d<span class=\"_ _2\"></span>ece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2022 of mi<span class=\"_ _2\"></span>nde<span class=\"_ _2\"></span>r 15 dagen voor vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tg<span class=\"_ _2\"></span>ezet<span class=\"_ _2\"></span>te T<span class=\"_ _0\"></span>otaaldan 1<span class=\"_ _2\"></span>5 na de bedrijfsactiviteitendag<span class=\"_ _2\"></span>en na d<span class=\"_ _2\"></span>e vervaldagvervaldagVe<span class=\"_ _2\"></span>r<span class=\"_ _6\"></span>w<span class=\"_ _2\"></span>a<span class=\"_ _6\"></span>c<span class=\"_ _2\"></span>h<span class=\"_ _6\"></span>t<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>2,8%<span class=\"_ _44\"> </span><span class=\"ls73 ws71\">9,<span class=\"_ _6\"></span>0<span class=\"_ _6\"></span>%</span>verliespercent<span class=\"_ _1a\"></span>ageBrut<span class=\"_ _0\"></span>oboekwaa<span class=\"_ _0\"></span>rde 22.832 <span class=\"_ _13c\"> </span><span class=\"ls59 ws57\">1<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>28<span class=\"_ _2\"></span> <span class=\"_ _75\"> </span><span class=\"ls90 ws8e\">23.<span class=\"_ _1a\"></span>960<span class=\"_ _2\"></span> </span></span>\u2013 hand<span class=\"_ _2\"></span>elsvorder<span class=\"_ _2\"></span>ingenKrediet<span class=\"_ _2\"></span>verliezen<span class=\"_ _3\"> </span><span class=\"ls0 ws0\">650 <span class=\"_ _178\"> </span>10<span class=\"_ _2\"></span>2 <span class=\"_ _126\"> </span>752 </span>De b<span class=\"_ _2\"></span>eweging<span class=\"_ _2\"></span>en van de voor<span class=\"_ _2\"></span>zien<span class=\"_ _2\"></span>ingen vo<span class=\"_ _2\"></span>or dubie<span class=\"_ _2\"></span>uze debi<span class=\"_ _2\"></span>teuren van de groe<span class=\"_ _2\"></span>p met be<span class=\"_ _2\"></span>trekkin<span class=\"_ _2\"></span>g tot hand<span class=\"_ _2\"></span>elsvorder<span class=\"_ _2\"></span>ingen zijn a<span class=\"_ _2\"></span>ls volgt:(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _191\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _86\"> </span>2021</span>Per 1 jan<span class=\"_ _2\"></span>uari voor vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tgeze<span class=\"_ _2\"></span>tt<span class=\"_ _2\"></span>e (670<span class=\"_ _2\"></span>)<span class=\"_ _2a\"> </span><span class=\"lsb4 wsb2\">(4<span class=\"_ _6\"></span>.<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>1)</span>bedrijfsactiviteitenStop<span class=\"_ _2\"></span>gezette b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>fsac<span class=\"_ _2\"></span>tivitei<span class=\"_ _2\"></span>ten in -<span class=\"_ _75\"> </span><span class=\"ls8a ws88\">2<span class=\"_ _2\"></span>.9<span class=\"_ _6\"></span>0<span class=\"_ _2\"></span>5<span class=\"_ _6\"></span> <span class=\"_ _0\"></span></span>openingsb<span class=\"_ _2\"></span>alansV<span class=\"_ _0\"></span>er<span class=\"_ _2\"></span>hogin<span class=\"_ _2\"></span>g van provisie voo<span class=\"_ _2\"></span>r verliezen op lenin<span class=\"_ _2\"></span>gen die in d<span class=\"_ _2\"></span>e loo<span class=\"_ _2\"></span>p van het jaar in d<span class=\"_ _2\"></span>e (29<span class=\"_ _2\"></span>5)<span class=\"_ _11e\"> </span><span class=\"ls0 ws0\">-</span>winst<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>en-verliesrek<span class=\"_ _0\"></span>ening is opgenomenTijdens het jaar als <span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>ninbaar afgeschreven 60 <span class=\"_ _7e\"> </span><span class=\"ls89 ws87\">24<span class=\"_ _2\"></span> </span>vorderi<span class=\"_ _1a\"></span>ngenT<span class=\"_ _24\"></span>eruggenomen be<span class=\"_ _2\"></span>dragen<span class=\"_ _10d\"> </span><span class=\"ls63 ws61\">175 <span class=\"_ _98\"> </span>751<span class=\"_ _2\"></span> </span>Wisselk<span class=\"_ _0\"></span>oersverschil<span class=\"_ _3b\"> </span><span class=\"lsb4 wsb2\">(21)<span class=\"_ _98\"> </span><span class=\"ls63 ws61\">(5<span class=\"_ _2\"></span>8)</span></span>Per 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er voor voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tgeze<span class=\"_ _2\"></span>tt<span class=\"_ _2\"></span>e (<span class=\"_ _2\"></span>752<span class=\"_ _2\"></span>)<span class=\"_ _8a\"> </span><span class=\"ls5b ws59\">(670<span class=\"_ _2\"></span>)</span>bedrijfsactiviteitenHet aa<span class=\"_ _2\"></span>nleg<span class=\"_ _2\"></span>gen en v<span class=\"_ _2\"></span>rijgeven van voo<span class=\"_ _2\"></span>rzie<span class=\"_ _2\"></span>ningen vo<span class=\"_ _2\"></span>or vorderin<span class=\"_ _2\"></span>gen die e<span class=\"_ _2\"></span>en bijzond<span class=\"_ _2\"></span>ere waardeverm<span class=\"_ _2\"></span>inder<span class=\"_ _2\"></span>ing heb<span class=\"_ _2\"></span>ben onde<span class=\"_ _2\"></span>rgaan, werd o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in \u2018Overig<span class=\"_ _2\"></span>e inkomsten/k<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>sten\u2019 in het over<span class=\"_ _2\"></span>zicht van ge<span class=\"_ _2\"></span>realise<span class=\"_ _2\"></span>erde en ni<span class=\"_ _2\"></span>et<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>erealis<span class=\"_ _2\"></span>eerde resul<span class=\"_ _2\"></span>taten. Bedra<span class=\"_ _2\"></span>gen die ten las<span class=\"_ _2\"></span>te worden geb<span class=\"_ _2\"></span>racht van de voor<span class=\"_ _2\"></span>zieni<span class=\"_ _2\"></span>ng worden d<span class=\"_ _2\"></span>oorga<span class=\"_ _2\"></span>ans afges<span class=\"_ _2\"></span>chreven wanne<span class=\"_ _2\"></span>er niet ver<span class=\"_ _2\"></span>wac<span class=\"_ _2\"></span>ht wordt da<span class=\"_ _2\"></span>t nog bi<span class=\"_ _2\"></span>jk<span class=\"_ _1a\"></span>omen<span class=\"_ _2\"></span>de gel<span class=\"_ _2\"></span>dmidd<span class=\"_ _2\"></span>elen gerec<span class=\"_ _2\"></span>upere<span class=\"_ _2\"></span>erd zullen wo<span class=\"_ _2\"></span>rden.  De an<span class=\"_ _2\"></span>dere kla<span class=\"_ _2\"></span>ssen in ha<span class=\"_ _2\"></span>ndels<span class=\"_ _2\"></span>- en overi<span class=\"_ _2\"></span>ge vorderin<span class=\"_ _2\"></span>gen b<span class=\"_ _2\"></span>evat<span class=\"_ _2\"></span>ten geen ac<span class=\"_ _2\"></span>tiva die een b<span class=\"_ _2\"></span>ijzondere waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g heb<span class=\"_ _2\"></span>ben o<span class=\"_ _2\"></span>nderg<span class=\"_ _2\"></span>aan.De ma<span class=\"_ _2\"></span>ximale b<span class=\"_ _2\"></span>loots<span class=\"_ _2\"></span>telling aan k<span class=\"_ _2\"></span>redietrisi<span class=\"_ _2\"></span>co op de versla<span class=\"_ _2\"></span>gdatum is de bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde van elke hierboven verme<span class=\"_ _2\"></span>lde klass<span class=\"_ _2\"></span>e van vorderin<span class=\"_ _2\"></span>g. Per 31 dece<span class=\"_ _2\"></span>mber 2022 h<span class=\"_ _2\"></span>oude<span class=\"_ _2\"></span>n de voor<span class=\"_ _2\"></span>tg<span class=\"_ _2\"></span>ezette be<span class=\"_ _2\"></span>drij<span class=\"_ _2\"></span>fsacti<span class=\"_ _2\"></span>viteiten g<span class=\"_ _2\"></span>een zekerhed<span class=\"_ _2\"></span>en aan (kredi<span class=\"_ _2\"></span>etbrieven en c<span class=\"_ _2\"></span>orp<span class=\"_ _2\"></span>orate- of b<span class=\"_ _2\"></span>ankgaranties)<span class=\"_ _0\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-48-3": {
   "value": "T<span class=\"_ _24\"></span>oelichting 1.10<span class=\"_ _0\"></span>. Handelsvorder<span class=\"_ _0\"></span>ingenHand<span class=\"_ _2\"></span>elsvorder<span class=\"_ _2\"></span>ingen zi<span class=\"_ _2\"></span>jn bed<span class=\"_ _2\"></span>ragen di<span class=\"_ _2\"></span>e verschul<span class=\"_ _2\"></span>digd zijn van klanten voo<span class=\"_ _2\"></span>r goe<span class=\"_ _2\"></span>deren d<span class=\"_ _2\"></span>ie verkocht of dien<span class=\"_ _2\"></span>sten die verle<span class=\"_ _2\"></span>end werden in h<span class=\"_ _2\"></span>et kade<span class=\"_ _2\"></span>r van de norm<span class=\"_ _2\"></span>ale be<span class=\"_ _2\"></span>drij<span class=\"_ _2\"></span>fsuitoefe<span class=\"_ _2\"></span>ning. Hand<span class=\"_ _2\"></span>elsvorder<span class=\"_ _2\"></span>ingen wo<span class=\"_ _2\"></span>rden aanvankelijk op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men tege<span class=\"_ _2\"></span>n re\u00eble wa<span class=\"_ _2\"></span>arde en later g<span class=\"_ _2\"></span>ewaardee<span class=\"_ _2\"></span>rd tegen ge<span class=\"_ _2\"></span>amor<span class=\"_ _2\"></span>tis<span class=\"_ _2\"></span>eerde kostprijs ge<span class=\"_ _2\"></span>bruik ma<span class=\"_ _2\"></span>kend van de ef<span class=\"_ _2\"></span>fectieve intres<span class=\"_ _2\"></span>tmetho<span class=\"_ _2\"></span>de, vermind<span class=\"_ _2\"></span>erd met e<span class=\"_ _2\"></span>en eventuel<span class=\"_ _2\"></span>e provisie voo<span class=\"_ _2\"></span>r dubieuze debi<span class=\"_ _2\"></span>teuren. Han<span class=\"_ _2\"></span>delsvorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n worden o<span class=\"_ _2\"></span>p een co<span class=\"_ _2\"></span>ntinue basis b<span class=\"_ _2\"></span>eoo<span class=\"_ _2\"></span>rdeel<span class=\"_ _2\"></span>d en als vl<span class=\"_ _2\"></span>ot<span class=\"_ _2\"></span>tende acti<span class=\"_ _2\"></span>va geclas<span class=\"_ _2\"></span>sific<span class=\"_ _2\"></span>eerd wannee<span class=\"_ _2\"></span>r ver<span class=\"_ _2\"></span>wacht word<span class=\"_ _2\"></span>t dat de vo<span class=\"_ _2\"></span>rderin<span class=\"_ _2\"></span>g binnen h<span class=\"_ _2\"></span>et jaar wordt g<span class=\"_ _2\"></span>e\u00efnd. In h<span class=\"_ _2\"></span>et ande<span class=\"_ _2\"></span>re geval worden ze op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men als vas<span class=\"_ _2\"></span>te acti<span class=\"_ _2\"></span>va.De gro<span class=\"_ _2\"></span>ep heef<span class=\"_ _6\"></span>t IFRS 9 toege<span class=\"_ _2\"></span>past do<span class=\"_ _2\"></span>or de gew<span class=\"_ _2\"></span>ijzigde retrospe<span class=\"_ _2\"></span>ctieve metho<span class=\"_ _2\"></span>de toe te passen, d<span class=\"_ _2\"></span>oor ge<span class=\"_ _2\"></span>bruik te maken van de vereenvoud<span class=\"_ _2\"></span>igde b<span class=\"_ _2\"></span>ena<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g van de norm en be<span class=\"_ _2\"></span>rekende ver<span class=\"_ _2\"></span>wach<span class=\"_ _2\"></span>te krediet<span class=\"_ _2\"></span>verliezen (ECL<span class=\"_ _24\"></span>\u2019<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>) o<span class=\"_ _2\"></span>p basis van de ver<span class=\"_ _2\"></span>wa<span class=\"_ _2\"></span>chte kredie<span class=\"_ _2\"></span>tve<span class=\"_ _2\"></span>rliezen over de volle<span class=\"_ _2\"></span>dige levensduu<span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>. De groep h<span class=\"_ _2\"></span>eef<span class=\"_ _6\"></span>t een voor<span class=\"_ _2\"></span>zien<span class=\"_ _2\"></span>ingenm<span class=\"_ _2\"></span>atrix opg<span class=\"_ _2\"></span>esteld. D<span class=\"_ _2\"></span>e hand<span class=\"_ _2\"></span>elsvorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n zijn inge<span class=\"_ _2\"></span>deel<span class=\"_ _2\"></span>d volge<span class=\"_ _2\"></span>ns gem<span class=\"_ _2\"></span>eensc<span class=\"_ _2\"></span>happ<span class=\"_ _2\"></span>elijke k<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>nmer<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>en die rep<span class=\"_ _2\"></span>resent<span class=\"_ _2\"></span>atief zijn voor het verm<span class=\"_ _2\"></span>oge<span class=\"_ _2\"></span>n van de klant o<span class=\"_ _2\"></span>m te betale<span class=\"_ _2\"></span>n (<span class=\"_ _1a\"></span>op basis van d<span class=\"_ _2\"></span>e geo<span class=\"_ _2\"></span>grafisch<span class=\"_ _2\"></span>e regio en h<span class=\"_ _2\"></span>et t<span class=\"_ _2\"></span>ype k<span class=\"_ _2\"></span>lanten, zoals det<span class=\"_ _2\"></span>ailhand<span class=\"_ _2\"></span>el, groothan<span class=\"_ _2\"></span>del of bo<span class=\"_ _2\"></span>uw &amp; cons<span class=\"_ _2\"></span>tructie e<span class=\"_ _2\"></span>n de status van wanbet<span class=\"_ _2\"></span>aling)<span class=\"_ _0\"></span>. D<span class=\"_ _2\"></span>e voor<span class=\"_ _2\"></span>zienin<span class=\"_ _2\"></span>genma<span class=\"_ _2\"></span>trix is geb<span class=\"_ _2\"></span>aseerd o<span class=\"_ _2\"></span>p de ver<span class=\"_ _2\"></span>wachte wanb<span class=\"_ _2\"></span>etalings<span class=\"_ _2\"></span>perc<span class=\"_ _2\"></span>entag<span class=\"_ _2\"></span>es zoals gep<span class=\"_ _2\"></span>ublic<span class=\"_ _2\"></span>eerd door M<span class=\"_ _2\"></span>oo<span class=\"_ _2\"></span>dy\u2019s, aangepa<span class=\"_ _2\"></span>st met s<span class=\"_ _2\"></span>calaire fac<span class=\"_ _2\"></span>toren om versch<span class=\"_ _2\"></span>illen te weers<span class=\"_ _2\"></span>pieg<span class=\"_ _2\"></span>elen in d<span class=\"_ _2\"></span>e visie van de gro<span class=\"_ _2\"></span>ep op de huidig<span class=\"_ _2\"></span>e en ver<span class=\"_ _2\"></span>wach<span class=\"_ _2\"></span>te econom<span class=\"_ _2\"></span>ische om<span class=\"_ _2\"></span>stand<span class=\"_ _2\"></span>ighed<span class=\"_ _2\"></span>en en historische omstandighed<span class=\"_ _2\"></span>en. Naas<span class=\"_ _2\"></span>t deze algem<span class=\"_ _2\"></span>ene aanp<span class=\"_ _2\"></span>ak nee<span class=\"_ _2\"></span>mt de gro<span class=\"_ _2\"></span>ep ook g<span class=\"_ _2\"></span>eval per geval indiv<span class=\"_ _2\"></span>idue<span class=\"_ _2\"></span>el be<span class=\"_ _2\"></span>heerd<span class=\"_ _2\"></span>e posi<span class=\"_ _2\"></span>ties op di<span class=\"_ _2\"></span>e niet ond<span class=\"_ _2\"></span>er het ECL<span class=\"_ _24\"></span>-m<span class=\"_ _2\"></span>ode<span class=\"_ _2\"></span>l vallen, waarb<span class=\"_ _2\"></span>ij ook rekening wo<span class=\"_ _2\"></span>rdt ge<span class=\"_ _2\"></span>houd<span class=\"_ _2\"></span>en met ex<span class=\"_ _2\"></span>tra risicofac<span class=\"_ _2\"></span>toren in het ECL<span class=\"_ _24\"></span>-<span class=\"_ _2\"></span>mod<span class=\"_ _2\"></span>el, indie<span class=\"_ _2\"></span>n deze nog niet zijn<span class=\"_ _1a\"></span> opgenomen.T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 16. Han<span class=\"_ _1a\"></span>dels- en o<span class=\"_ _0\"></span>verig<span class=\"_ _0\"></span>e vor<span class=\"_ _0\"></span>deringen(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _9e\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _5f\"> </span>2021</span>T<span class=\"_ _0\"></span>otaal ha<span class=\"_ _2\"></span>nde<span class=\"_ _2\"></span>ls<span class=\"_ _2\"></span>- en overige vorder<span class=\"_ _1a\"></span>ingen v<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>or v<span class=\"_ _0\"></span>oor<span class=\"_ _2\"></span>tgezette 25.<span class=\"_ _2\"></span>593 <span class=\"_ _87\"> </span>24<span class=\"_ _2\"></span>.2<span class=\"_ _2\"></span>81 bedrijfsactiviteitenHan<span class=\"_ _2\"></span>dels<span class=\"_ _2\"></span>- en overig<span class=\"_ _2\"></span>e vorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n (lan<span class=\"_ _2\"></span>ge term<span class=\"_ _2\"></span>ijn) voor voor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te 599 <span class=\"_ _69\"> </span><span class=\"ls44 ws42\">537 </span>bedrijfsactiviteitenOveri<span class=\"_ _2\"></span>ge vorder<span class=\"_ _2\"></span>ingen<span class=\"_ _c\"> </span><span class=\"ls57 ws55\">59<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span> <span class=\"_ _190\"> </span><span class=\"ls62 ws60\">537 </span></span>T<span class=\"_ _0\"></span>otaal s<span class=\"_ _2\"></span>top<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te -<span class=\"_ _178\"> </span><span class=\"lsa2 wsa0\">1<span class=\"_ _2\"></span>76</span>bedrijfsactiviteitenHan<span class=\"_ _2\"></span>dels<span class=\"_ _2\"></span>- en overig<span class=\"_ _2\"></span>e vorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n (kort<span class=\"_ _2\"></span>e termi<span class=\"_ _2\"></span>jn) voor voor<span class=\"_ _2\"></span>tge<span class=\"_ _2\"></span>zet<span class=\"_ _2\"></span>te 24.<span class=\"_ _0\"></span>994 <span class=\"_ _95\"> </span><span class=\"lsa1 ws9f\">2<span class=\"_ _6\"></span>3<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>74<span class=\"_ _6\"></span>5<span class=\"_ _2\"></span> </span>bedrijfsactiviteitenNet<span class=\"_ _2\"></span>toha<span class=\"_ _1a\"></span>ndelsvorderi<span class=\"_ _1a\"></span>ngen <span class=\"_ _1b1\"> </span><span class=\"ls76 ws74\">23.208 <span class=\"_ _160\"> </span><span class=\"ls90 ws8e\">23<span class=\"_ _2\"></span>.<span class=\"_ _0\"></span>961 </span></span>    Hand<span class=\"_ _2\"></span>elsvorder<span class=\"_ _2\"></span>ingen<span class=\"_ _113\"> </span><span class=\"ls90 ws8e\">23.960 <span class=\"_ _88\"> </span><span class=\"ls89 ws87\">24.<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>1 </span></span>     <span class=\"_ _27\"></span>Min<span class=\"_ _1a\"></span>: V<span class=\"_ _0\"></span>oo<span class=\"_ _2\"></span>rzie<span class=\"_ _2\"></span>ning voo<span class=\"_ _2\"></span>r dubieuze (<span class=\"_ _2\"></span>752)<span class=\"_ _1e\"> </span><span class=\"lsb0 wsae\">(6<span class=\"_ _2\"></span>70<span class=\"_ _2\"></span>)</span>debiteur<span class=\"_ _0\"></span>enV<span class=\"_ _0\"></span>oo<span class=\"_ _2\"></span>ruitb<span class=\"_ _2\"></span>etalin<span class=\"_ _2\"></span>gen en toe te rekenen 1.<span class=\"_ _2\"></span>311<span class=\"_ _2\"></span> <span class=\"_ _126\"> </span><span class=\"ls8e ws8c\">262<span class=\"_ _2\"></span> </span>opbrengst<span class=\"_ _0\"></span>enOveri<span class=\"_ _2\"></span>ge vorder<span class=\"_ _2\"></span>ingen<span class=\"_ _1d7\"> </span><span class=\"ls5b ws59\">475<span class=\"_ _2\"></span> <span class=\"_ _123\"> </span><span class=\"lsb1 wsaf\">(47<span class=\"_ _2\"></span>9)</span></span>T<span class=\"_ _0\"></span>otaal s<span class=\"_ _2\"></span>top<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te -<span class=\"_ _126\"> </span><span class=\"ls4e ws4c\">30.<span class=\"_ _2\"></span>408 </span>bedrijfsactiviteitenDe re\u00eb<span class=\"_ _2\"></span>le waarde van d<span class=\"_ _2\"></span>e hande<span class=\"_ _2\"></span>ls- e<span class=\"_ _2\"></span>n overige vorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n ben<span class=\"_ _2\"></span>ader<span class=\"_ _6\"></span>t de bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde er<span class=\"_ _6\"></span>van aangezien h<span class=\"_ _2\"></span>et verdisco<span class=\"_ _2\"></span>nteringse<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>fect nie<span class=\"_ _2\"></span>t signifi<span class=\"_ _2\"></span>cant is. Als o<span class=\"_ _2\"></span>nderd<span class=\"_ _2\"></span>eel van haar no<span class=\"_ _2\"></span>rmale b<span class=\"_ _2\"></span>edri<span class=\"_ _2\"></span>jfsui<span class=\"_ _2\"></span>toefening h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>e groep ingeschre<span class=\"_ _1a\"></span>ven op<span class=\"_ _1a\"></span> non-<span class=\"_ _2\"></span>recourse f<span class=\"_ _1a\"></span>actori<span class=\"_ _0\"></span>ngovereenk<span class=\"_ _0\"></span>omsten met fina<span class=\"_ _2\"></span>nci\u00ebl<span class=\"_ _2\"></span>e par<span class=\"_ _2\"></span>tij<span class=\"_ _2\"></span>en. De gro<span class=\"_ _2\"></span>ep he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t de vord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en waar<span class=\"_ _2\"></span>voor v<span class=\"_ _2\"></span>rijwel all<span class=\"_ _2\"></span>e risico\u2019<span class=\"_ _0\"></span>s e<span class=\"_ _2\"></span>n voorde<span class=\"_ _2\"></span>len van eig<span class=\"_ _2\"></span>endom werden overg<span class=\"_ _2\"></span>edrag<span class=\"_ _2\"></span>en, met ui<span class=\"_ _2\"></span>tzond<span class=\"_ _2\"></span>ering van d<span class=\"_ _2\"></span>e reser<span class=\"_ _2\"></span>ve<span class=\"_ _2\"></span>s die nog o<span class=\"_ _2\"></span>p de bala<span class=\"_ _2\"></span>ns staan, u<span class=\"_ _2\"></span>itgeb<span class=\"_ _2\"></span>oe<span class=\"_ _2\"></span>k<span class=\"_ _2\"></span>t.De kor<span class=\"_ _2\"></span>tlop<span class=\"_ _2\"></span>end<span class=\"_ _2\"></span>e hande<span class=\"_ _2\"></span>ls- e<span class=\"_ _2\"></span>n overige vord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en zijn ge<span class=\"_ _2\"></span>daald van \u20ac 23,<span class=\"_ _0\"></span>7 mil<span class=\"_ _2\"></span>joen p<span class=\"_ _2\"></span>er 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2021 naar \u20ac 25,0 miljoe<span class=\"_ _2\"></span>n per 31 de<span class=\"_ _2\"></span>cemb<span class=\"_ _2\"></span>er 2022. Per 31 dece<span class=\"_ _2\"></span>mber 2022 ware<span class=\"_ _2\"></span>n de ver<span class=\"_ _2\"></span>vallen net<span class=\"_ _2\"></span>tohand<span class=\"_ _2\"></span>elsvorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n goe<span class=\"_ _2\"></span>d voor \u20ac 2,0 miljoe<span class=\"_ _2\"></span>n (tegenover \u20ac 1,6 miljo<span class=\"_ _2\"></span>en p<span class=\"_ _2\"></span>er 31 decem<span class=\"_ _2\"></span>ber 2021). De gro<span class=\"_ _2\"></span>ep maak<span class=\"_ _2\"></span>t g<span class=\"_ _2\"></span>ebru<span class=\"_ _2\"></span>ik van kredie<span class=\"_ _2\"></span>tve<span class=\"_ _2\"></span>rzekeringe<span class=\"_ _2\"></span>n in Europa om het k<span class=\"_ _2\"></span>redietrisi<span class=\"_ _2\"></span>co dat verb<span class=\"_ _2\"></span>ond<span class=\"_ _2\"></span>en is aan hand<span class=\"_ _2\"></span>elsvorder<span class=\"_ _2\"></span>ingen over te drage<span class=\"_ _2\"></span>n. Bovendie<span class=\"_ _2\"></span>n is onze hand<span class=\"_ _2\"></span>elsvorder<span class=\"_ _2\"></span>ingenp<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tefeuill<span class=\"_ _2\"></span>e zeer ge<span class=\"_ _2\"></span>diversi<span class=\"_ _2\"></span>fieerd, zowel op het ge<span class=\"_ _2\"></span>bied van s<span class=\"_ _2\"></span>egme<span class=\"_ _2\"></span>ntatie als kl<span class=\"_ _2\"></span>antenbe<span class=\"_ _2\"></span>stand, wat het kre<span class=\"_ _2\"></span>dietrisic<span class=\"_ _2\"></span>o be<span class=\"_ _2\"></span>perk<span class=\"_ _6\"></span>t. De kre<span class=\"_ _2\"></span>dietk<span class=\"_ _2\"></span>waliteit van de han<span class=\"_ _2\"></span>delsvorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n die no<span class=\"_ _2\"></span>ch ver<span class=\"_ _2\"></span>vallen zij<span class=\"_ _2\"></span>n, noch e<span class=\"_ _2\"></span>en bijzonde<span class=\"_ _2\"></span>re waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g hebb<span class=\"_ _2\"></span>en on<span class=\"_ _2\"></span>dergaa<span class=\"_ _2\"></span>n, is goe<span class=\"_ _2\"></span>d.De b<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>en van de han<span class=\"_ _2\"></span>dels<span class=\"_ _2\"></span>- en overig<span class=\"_ _2\"></span>e vorderin<span class=\"_ _2\"></span>gen van de groe<span class=\"_ _2\"></span>p worden ui<span class=\"_ _2\"></span>tged<span class=\"_ _2\"></span>ruk<span class=\"_ _2\"></span>t in de vol<span class=\"_ _2\"></span>gend<span class=\"_ _2\"></span>e valuta\u2019<span class=\"_ _0\"></span>s:(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _9e\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _5f\"> </span>2021</span>T<span class=\"_ _0\"></span>otaal ha<span class=\"_ _2\"></span>nde<span class=\"_ _2\"></span>ls<span class=\"_ _2\"></span>- en overige vorder<span class=\"_ _1a\"></span>ingen v<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>or v<span class=\"_ _0\"></span>oor<span class=\"_ _2\"></span>tgezette 25.<span class=\"_ _2\"></span>593 <span class=\"_ _87\"> </span>24<span class=\"_ _2\"></span>.2<span class=\"_ _2\"></span>81 bedrijfsactiviteitenEU<span class=\"_ _2\"></span>R<span class=\"_ _17a\"> </span><span class=\"ls5a ws58\">7.<span class=\"_ _6\"></span>4<span class=\"_ _6\"></span>2<span class=\"_ _6\"></span>9<span class=\"_ _6\"></span> <span class=\"_ _84\"> </span><span class=\"ls0 ws0\">8.803 </span></span>USD<span class=\"_ _19d\"> </span><span class=\"ls58 ws56\">18.065<span class=\"_ _2\"></span> <span class=\"_ _88\"> </span><span class=\"ls90 ws8e\">15<span class=\"_ _2\"></span>.39<span class=\"_ _2\"></span>3 </span></span>GBP<span class=\"_ _ef\"> </span><span class=\"ls0 ws0\">9<span class=\"_ _2\"></span>9 <span class=\"_ _e4\"> </span>86 </span>T<span class=\"_ _0\"></span>otaal s<span class=\"_ _2\"></span>top<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te -<span class=\"_ _190\"> </span>30.<span class=\"_ _2\"></span>583 bedrijfsactiviteitenDe gro<span class=\"_ _2\"></span>ep moni<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>t de recu<span class=\"_ _2\"></span>pere<span class=\"_ _2\"></span>erbaa<span class=\"_ _2\"></span>rheid van ha<span class=\"_ _2\"></span>ndels<span class=\"_ _2\"></span>- en overig<span class=\"_ _2\"></span>e vorderin<span class=\"_ _2\"></span>gen op b<span class=\"_ _2\"></span>asis van een b<span class=\"_ _2\"></span>eoo<span class=\"_ _2\"></span>rdelin<span class=\"_ _2\"></span>g per g<span class=\"_ _2\"></span>eval. Daarna<span class=\"_ _2\"></span>ast he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t de gro<span class=\"_ _2\"></span>ep IFRS 9 toeg<span class=\"_ _2\"></span>epast door a<span class=\"_ _2\"></span>anwendin<span class=\"_ _2\"></span>g van de gewijzig<span class=\"_ _2\"></span>de retrosp<span class=\"_ _2\"></span>ectieve metho<span class=\"_ _2\"></span>de, doo<span class=\"_ _2\"></span>r gebr<span class=\"_ _2\"></span>uik te maken van de vereenvoudi<span class=\"_ _2\"></span>gde ben<span class=\"_ _2\"></span>ader<span class=\"_ _2\"></span>ing van de no<span class=\"_ _2\"></span>rm en be<span class=\"_ _2\"></span>rekende ECL<span class=\"_ _1\"></span>'s (v<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>wachte kredi<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>verliezen) op basis van de ver<span class=\"_ _2\"></span>wach<span class=\"_ _2\"></span>te krediet<span class=\"_ _2\"></span>verli<span class=\"_ _2\"></span>ezen over de volle<span class=\"_ _2\"></span>dige leven<span class=\"_ _2\"></span>sduur<span class=\"_ _0\"></span>. De gro<span class=\"_ _2\"></span>ep he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t ee<span class=\"_ _2\"></span>n voor<span class=\"_ _2\"></span>zienin<span class=\"_ _2\"></span>genmatr<span class=\"_ _2\"></span>ix opg<span class=\"_ _2\"></span>esteld. D<span class=\"_ _2\"></span>e han<span class=\"_ _2\"></span>delsvorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n zijn inge<span class=\"_ _2\"></span>dee<span class=\"_ _2\"></span>ld volg<span class=\"_ _2\"></span>ens gem<span class=\"_ _2\"></span>eensc<span class=\"_ _2\"></span>happ<span class=\"_ _2\"></span>elijke kenmerken die repre<span class=\"_ _2\"></span>sentatie<span class=\"_ _2\"></span>f zijn voor het ve<span class=\"_ _2\"></span>rmog<span class=\"_ _2\"></span>en van de kl<span class=\"_ _2\"></span>ant om te betal<span class=\"_ _2\"></span>en (op basis van de ge<span class=\"_ _2\"></span>ografisc<span class=\"_ _2\"></span>he regi<span class=\"_ _2\"></span>o en het t<span class=\"_ _2\"></span>yp<span class=\"_ _2\"></span>e klanten, zoals d<span class=\"_ _2\"></span>etailhan<span class=\"_ _2\"></span>del, grootha<span class=\"_ _2\"></span>ndel of bouw &amp; c<span class=\"_ _2\"></span>onstr<span class=\"_ _2\"></span>uctie en d<span class=\"_ _2\"></span>e status van wanb<span class=\"_ _2\"></span>etaling). De voor<span class=\"_ _2\"></span>zienin<span class=\"_ _2\"></span>genmatr<span class=\"_ _2\"></span>ix is geba<span class=\"_ _2\"></span>seerd o<span class=\"_ _2\"></span>p de ver<span class=\"_ _2\"></span>wachte wanbet<span class=\"_ _2\"></span>alingsp<span class=\"_ _2\"></span>erce<span class=\"_ _2\"></span>ntage<span class=\"_ _2\"></span>s zoals gepu<span class=\"_ _2\"></span>blice<span class=\"_ _2\"></span>erd do<span class=\"_ _2\"></span>or Moo<span class=\"_ _2\"></span>dy<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span>s, aan<span class=\"_ _2\"></span>gepas<span class=\"_ _2\"></span>t met sc<span class=\"_ _2\"></span>alaire factoren o<span class=\"_ _2\"></span>m verschill<span class=\"_ _2\"></span>en te weerspi<span class=\"_ _2\"></span>egel<span class=\"_ _2\"></span>en in de vi<span class=\"_ _2\"></span>sie van de groe<span class=\"_ _2\"></span>p op de huid<span class=\"_ _2\"></span>ige en ver<span class=\"_ _2\"></span>wachte ec<span class=\"_ _2\"></span>onomis<span class=\"_ _2\"></span>che oms<span class=\"_ _2\"></span>tandi<span class=\"_ _2\"></span>ghed<span class=\"_ _2\"></span>en en historis<span class=\"_ _2\"></span>che omstandighe<span class=\"_ _2\"></span>den.Nie<span class=\"_ _2\"></span>t verschuldigd Mee<span class=\"_ _2\"></span>r dan Per 31 d<span class=\"_ _2\"></span>ece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2021 of mi<span class=\"_ _2\"></span>nde<span class=\"_ _2\"></span>r 15 dagen voor vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tg<span class=\"_ _2\"></span>ezet<span class=\"_ _2\"></span>te T<span class=\"_ _0\"></span>otaaldan 1<span class=\"_ _2\"></span>5 na de bedrijfsactiviteitendag<span class=\"_ _2\"></span>en na d<span class=\"_ _2\"></span>e vervaldagvervaldagVe<span class=\"_ _2\"></span>r<span class=\"_ _6\"></span>w<span class=\"_ _2\"></span>a<span class=\"_ _6\"></span>c<span class=\"_ _2\"></span>h<span class=\"_ _6\"></span>t<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>1<span class=\"_ _2\"></span>,9<span class=\"_ _6\"></span>%<span class=\"_ _67\"> </span><span class=\"ls59 ws57\">28<span class=\"_ _2\"></span>,4%</span>verliespercent<span class=\"_ _1a\"></span>ageBrut<span class=\"_ _0\"></span>oboekwaa<span class=\"_ _0\"></span>rde 23.864 <span class=\"_ _92\"> </span><span class=\"ls8a ws88\">767<span class=\"_ _2\"></span> <span class=\"_ _6f\"> </span><span class=\"ls89 ws87\">24<span class=\"_ _2\"></span>.6<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>1 </span></span>\u2013 hand<span class=\"_ _2\"></span>elsvorder<span class=\"_ _2\"></span>ingenKrediet<span class=\"_ _2\"></span>verliezen<span class=\"_ _3\"> </span><span class=\"ls0 ws0\">4<span class=\"_ _2\"></span>52 <span class=\"_ _1d8\"> </span>218 <span class=\"_ _126\"> </span><span class=\"ls51 ws4f\">670<span class=\"_ _2\"></span> </span></span>Nie<span class=\"_ _2\"></span>t verschuldigd Mee<span class=\"_ _2\"></span>r dan Per 31 d<span class=\"_ _2\"></span>ece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2022 of mi<span class=\"_ _2\"></span>nde<span class=\"_ _2\"></span>r 15 dagen voor vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tg<span class=\"_ _2\"></span>ezet<span class=\"_ _2\"></span>te T<span class=\"_ _0\"></span>otaaldan 1<span class=\"_ _2\"></span>5 na de bedrijfsactiviteitendag<span class=\"_ _2\"></span>en na d<span class=\"_ _2\"></span>e vervaldagvervaldagVe<span class=\"_ _2\"></span>r<span class=\"_ _6\"></span>w<span class=\"_ _2\"></span>a<span class=\"_ _6\"></span>c<span class=\"_ _2\"></span>h<span class=\"_ _6\"></span>t<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>2,8%<span class=\"_ _44\"> </span><span class=\"ls73 ws71\">9,<span class=\"_ _6\"></span>0<span class=\"_ _6\"></span>%</span>verliespercent<span class=\"_ _1a\"></span>ageBrut<span class=\"_ _0\"></span>oboekwaa<span class=\"_ _0\"></span>rde 22.832 <span class=\"_ _13c\"> </span><span class=\"ls59 ws57\">1<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>28<span class=\"_ _2\"></span> <span class=\"_ _75\"> </span><span class=\"ls90 ws8e\">23.<span class=\"_ _1a\"></span>960<span class=\"_ _2\"></span> </span></span>\u2013 hand<span class=\"_ _2\"></span>elsvorder<span class=\"_ _2\"></span>ingenKrediet<span class=\"_ _2\"></span>verliezen<span class=\"_ _3\"> </span><span class=\"ls0 ws0\">650 <span class=\"_ _178\"> </span>10<span class=\"_ _2\"></span>2 <span class=\"_ _126\"> </span>752 </span>De b<span class=\"_ _2\"></span>eweging<span class=\"_ _2\"></span>en van de voor<span class=\"_ _2\"></span>zien<span class=\"_ _2\"></span>ingen vo<span class=\"_ _2\"></span>or dubie<span class=\"_ _2\"></span>uze debi<span class=\"_ _2\"></span>teuren van de groe<span class=\"_ _2\"></span>p met be<span class=\"_ _2\"></span>trekkin<span class=\"_ _2\"></span>g tot hand<span class=\"_ _2\"></span>elsvorder<span class=\"_ _2\"></span>ingen zijn a<span class=\"_ _2\"></span>ls volgt:(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _191\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _86\"> </span>2021</span>Per 1 jan<span class=\"_ _2\"></span>uari voor vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tgeze<span class=\"_ _2\"></span>tt<span class=\"_ _2\"></span>e (670<span class=\"_ _2\"></span>)<span class=\"_ _2a\"> </span><span class=\"lsb4 wsb2\">(4<span class=\"_ _6\"></span>.<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>1)</span>bedrijfsactiviteitenStop<span class=\"_ _2\"></span>gezette b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>fsac<span class=\"_ _2\"></span>tivitei<span class=\"_ _2\"></span>ten in -<span class=\"_ _75\"> </span><span class=\"ls8a ws88\">2<span class=\"_ _2\"></span>.9<span class=\"_ _6\"></span>0<span class=\"_ _2\"></span>5<span class=\"_ _6\"></span> <span class=\"_ _0\"></span></span>openingsb<span class=\"_ _2\"></span>alansV<span class=\"_ _0\"></span>er<span class=\"_ _2\"></span>hogin<span class=\"_ _2\"></span>g van provisie voo<span class=\"_ _2\"></span>r verliezen op lenin<span class=\"_ _2\"></span>gen die in d<span class=\"_ _2\"></span>e loo<span class=\"_ _2\"></span>p van het jaar in d<span class=\"_ _2\"></span>e (29<span class=\"_ _2\"></span>5)<span class=\"_ _11e\"> </span><span class=\"ls0 ws0\">-</span>winst<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>en-verliesrek<span class=\"_ _0\"></span>ening is opgenomenTijdens het jaar als <span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>ninbaar afgeschreven 60 <span class=\"_ _7e\"> </span><span class=\"ls89 ws87\">24<span class=\"_ _2\"></span> </span>vorderi<span class=\"_ _1a\"></span>ngenT<span class=\"_ _24\"></span>eruggenomen be<span class=\"_ _2\"></span>dragen<span class=\"_ _10d\"> </span><span class=\"ls63 ws61\">175 <span class=\"_ _98\"> </span>751<span class=\"_ _2\"></span> </span>Wisselk<span class=\"_ _0\"></span>oersverschil<span class=\"_ _3b\"> </span><span class=\"lsb4 wsb2\">(21)<span class=\"_ _98\"> </span><span class=\"ls63 ws61\">(5<span class=\"_ _2\"></span>8)</span></span>Per 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er voor voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tgeze<span class=\"_ _2\"></span>tt<span class=\"_ _2\"></span>e (<span class=\"_ _2\"></span>752<span class=\"_ _2\"></span>)<span class=\"_ _8a\"> </span><span class=\"ls5b ws59\">(670<span class=\"_ _2\"></span>)</span>bedrijfsactiviteitenHet aa<span class=\"_ _2\"></span>nleg<span class=\"_ _2\"></span>gen en v<span class=\"_ _2\"></span>rijgeven van voo<span class=\"_ _2\"></span>rzie<span class=\"_ _2\"></span>ningen vo<span class=\"_ _2\"></span>or vorderin<span class=\"_ _2\"></span>gen die e<span class=\"_ _2\"></span>en bijzond<span class=\"_ _2\"></span>ere waardeverm<span class=\"_ _2\"></span>inder<span class=\"_ _2\"></span>ing heb<span class=\"_ _2\"></span>ben onde<span class=\"_ _2\"></span>rgaan, werd o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in \u2018Overig<span class=\"_ _2\"></span>e inkomsten/k<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>sten\u2019 in het over<span class=\"_ _2\"></span>zicht van ge<span class=\"_ _2\"></span>realise<span class=\"_ _2\"></span>erde en ni<span class=\"_ _2\"></span>et<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>erealis<span class=\"_ _2\"></span>eerde resul<span class=\"_ _2\"></span>taten. Bedra<span class=\"_ _2\"></span>gen die ten las<span class=\"_ _2\"></span>te worden geb<span class=\"_ _2\"></span>racht van de voor<span class=\"_ _2\"></span>zieni<span class=\"_ _2\"></span>ng worden d<span class=\"_ _2\"></span>oorga<span class=\"_ _2\"></span>ans afges<span class=\"_ _2\"></span>chreven wanne<span class=\"_ _2\"></span>er niet ver<span class=\"_ _2\"></span>wac<span class=\"_ _2\"></span>ht wordt da<span class=\"_ _2\"></span>t nog bi<span class=\"_ _2\"></span>jk<span class=\"_ _1a\"></span>omen<span class=\"_ _2\"></span>de gel<span class=\"_ _2\"></span>dmidd<span class=\"_ _2\"></span>elen gerec<span class=\"_ _2\"></span>upere<span class=\"_ _2\"></span>erd zullen wo<span class=\"_ _2\"></span>rden.  De an<span class=\"_ _2\"></span>dere kla<span class=\"_ _2\"></span>ssen in ha<span class=\"_ _2\"></span>ndels<span class=\"_ _2\"></span>- en overi<span class=\"_ _2\"></span>ge vorderin<span class=\"_ _2\"></span>gen b<span class=\"_ _2\"></span>evat<span class=\"_ _2\"></span>ten geen ac<span class=\"_ _2\"></span>tiva die een b<span class=\"_ _2\"></span>ijzondere waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g heb<span class=\"_ _2\"></span>ben o<span class=\"_ _2\"></span>nderg<span class=\"_ _2\"></span>aan.De ma<span class=\"_ _2\"></span>ximale b<span class=\"_ _2\"></span>loots<span class=\"_ _2\"></span>telling aan k<span class=\"_ _2\"></span>redietrisi<span class=\"_ _2\"></span>co op de versla<span class=\"_ _2\"></span>gdatum is de bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde van elke hierboven verme<span class=\"_ _2\"></span>lde klass<span class=\"_ _2\"></span>e van vorderin<span class=\"_ _2\"></span>g. Per 31 dece<span class=\"_ _2\"></span>mber 2022 h<span class=\"_ _2\"></span>oude<span class=\"_ _2\"></span>n de voor<span class=\"_ _2\"></span>tg<span class=\"_ _2\"></span>ezette be<span class=\"_ _2\"></span>drij<span class=\"_ _2\"></span>fsacti<span class=\"_ _2\"></span>viteiten g<span class=\"_ _2\"></span>een zekerhed<span class=\"_ _2\"></span>en aan (kredi<span class=\"_ _2\"></span>etbrieven en c<span class=\"_ _2\"></span>orp<span class=\"_ _2\"></span>orate- of b<span class=\"_ _2\"></span>ankgaranties)<span class=\"_ _0\"></span>.K<span class=\"_ _0\"></span>wal<span class=\"_ _2\"></span>itat<span class=\"_ _2\"></span>ieve en kwan<span class=\"_ _2\"></span>tita<span class=\"_ _2\"></span>tieve toel<span class=\"_ _2\"></span>icht<span class=\"_ _2\"></span>inge<span class=\"_ _2\"></span>n over kredietrisicoOns kre<span class=\"_ _2\"></span>dietrisi<span class=\"_ _2\"></span>co wordt vo<span class=\"_ _2\"></span>or de he<span class=\"_ _2\"></span>le Groe<span class=\"_ _2\"></span>p same<span class=\"_ _2\"></span>n beh<span class=\"_ _2\"></span>eerd. We beoord<span class=\"_ _2\"></span>elen d<span class=\"_ _2\"></span>e kredi<span class=\"_ _2\"></span>etkwal<span class=\"_ _2\"></span>iteit van de k<span class=\"_ _2\"></span>lant, rekening houd<span class=\"_ _2\"></span>end m<span class=\"_ _2\"></span>et zijn financ<span class=\"_ _2\"></span>i\u00eble p<span class=\"_ _2\"></span>ositie, d<span class=\"_ _2\"></span>e er<span class=\"_ _2\"></span>varing<span class=\"_ _2\"></span>en uit het verl<span class=\"_ _2\"></span>ede<span class=\"_ _2\"></span>n en ande<span class=\"_ _2\"></span>re factoren. Er worden in<span class=\"_ _2\"></span>dividu<span class=\"_ _2\"></span>ele kredi<span class=\"_ _2\"></span>etlimieten vastge<span class=\"_ _2\"></span>steld op b<span class=\"_ _2\"></span>asis van er<span class=\"_ _2\"></span>varin<span class=\"_ _2\"></span>gen ui<span class=\"_ _2\"></span>t het verl<span class=\"_ _2\"></span>ede<span class=\"_ _2\"></span>n, een gron<span class=\"_ _2\"></span>dig inzicht in d<span class=\"_ _2\"></span>e klant e<span class=\"_ _2\"></span>n in nauwe same<span class=\"_ _2\"></span>nwerkin<span class=\"_ _2\"></span>g met de ma<span class=\"_ _2\"></span>nage<span class=\"_ _2\"></span>r van de busin<span class=\"_ _2\"></span>ess uni<span class=\"_ _2\"></span>t. Deze kredi<span class=\"_ _2\"></span>etlimieten worde<span class=\"_ _2\"></span>n regelm<span class=\"_ _2\"></span>atig be<span class=\"_ _2\"></span>oorde<span class=\"_ _2\"></span>eld d<span class=\"_ _2\"></span>oor de man<span class=\"_ _2\"></span>agers van d<span class=\"_ _2\"></span>e busine<span class=\"_ _2\"></span>ss uni<span class=\"_ _2\"></span>t en doo<span class=\"_ _2\"></span>r het finan<span class=\"_ _2\"></span>ciee<span class=\"_ _2\"></span>l mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt. Daarn<span class=\"_ _2\"></span>aast h<span class=\"_ _2\"></span>ebb<span class=\"_ _2\"></span>en wij ee<span class=\"_ _2\"></span>n kredie<span class=\"_ _2\"></span>tve<span class=\"_ _2\"></span>rzekering afgesl<span class=\"_ _2\"></span>oten om een gro<span class=\"_ _2\"></span>ot deel van h<span class=\"_ _2\"></span>et wanbe<span class=\"_ _2\"></span>talingsr<span class=\"_ _2\"></span>isico te dekken. T<span class=\"_ _24\"></span>o<span class=\"_ _2\"></span>t slot word<span class=\"_ _2\"></span>t het kre<span class=\"_ _2\"></span>dietrisic<span class=\"_ _2\"></span>o ook b<span class=\"_ _2\"></span>epe<span class=\"_ _2\"></span>rk<span class=\"_ _2\"></span>t door non-<span class=\"_ _2\"></span>recourse fact<span class=\"_ _0\"></span>oringovereenk<span class=\"_ _0\"></span>omsten voor de han<span class=\"_ _2\"></span>delsvorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n, waarbij h<span class=\"_ _2\"></span>et kredi<span class=\"_ _2\"></span>etrisico is overgedra<span class=\"_ _2\"></span>gen aan d<span class=\"_ _2\"></span>e tegenp<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>tij. De h<span class=\"_ _2\"></span>ande<span class=\"_ _2\"></span>lsvorderin<span class=\"_ _2\"></span>gen zijn ges<span class=\"_ _2\"></span>preid over ee<span class=\"_ _2\"></span>n aantal la<span class=\"_ _2\"></span>nden e<span class=\"_ _2\"></span>n tegenpa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tijen. De han<span class=\"_ _2\"></span>delsvord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en zijn niet s<span class=\"_ _2\"></span>terk geco<span class=\"_ _2\"></span>nce<span class=\"_ _2\"></span>ntreerd. V<span class=\"_ _0\"></span>oo<span class=\"_ _2\"></span>r afgele<span class=\"_ _2\"></span>ide fina<span class=\"_ _2\"></span>nci\u00ebl<span class=\"_ _2\"></span>e activa word<span class=\"_ _2\"></span>t de kre<span class=\"_ _2\"></span>dietk<span class=\"_ _2\"></span>waliteit be<span class=\"_ _2\"></span>oorde<span class=\"_ _2\"></span>eld op b<span class=\"_ _2\"></span>asis van de rating van d<span class=\"_ _2\"></span>e tegenpa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tij volg<span class=\"_ _2\"></span>ens Fitch. Al onze valu<span class=\"_ _2\"></span>tatermijnc<span class=\"_ _2\"></span>ontracten zijn \u2018<span class=\"_ _0\"></span>over-the<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>counter c<span class=\"_ _2\"></span>ontracten\u2019 en he<span class=\"_ _2\"></span>bbe<span class=\"_ _2\"></span>n een fina<span class=\"_ _2\"></span>nci\u00ebl<span class=\"_ _2\"></span>e instelling a<span class=\"_ _2\"></span>ls tegenpa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tij.De wanb<span class=\"_ _2\"></span>etaling<span class=\"_ _2\"></span>sperc<span class=\"_ _2\"></span>enta<span class=\"_ _2\"></span>ges voor 2022 e<span class=\"_ _2\"></span>n 2021 lagen ni<span class=\"_ _2\"></span>et hog<span class=\"_ _2\"></span>er dan 1%.Het teveel aan li<span class=\"_ _2\"></span>quidi<span class=\"_ _2\"></span>teiten wordt he<span class=\"_ _2\"></span>rbe<span class=\"_ _2\"></span>leg<span class=\"_ _2\"></span>d voor zeer kor<span class=\"_ _2\"></span>te perio<span class=\"_ _2\"></span>des en wo<span class=\"_ _2\"></span>rdt ge<span class=\"_ _2\"></span>spreid over e<span class=\"_ _2\"></span>en be<span class=\"_ _2\"></span>perk<span class=\"_ _6\"></span>t aantal banken die alle<span class=\"_ _2\"></span>maal b<span class=\"_ _2\"></span>esch<span class=\"_ _2\"></span>ikken over een bev<span class=\"_ _2\"></span>redige<span class=\"_ _2\"></span>nde kredi<span class=\"_ _2\"></span>etrating. V<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>or kasmi<span class=\"_ _2\"></span>ddel<span class=\"_ _2\"></span>en op ban<span class=\"_ _2\"></span>krekeninge<span class=\"_ _2\"></span>n en kor<span class=\"_ _2\"></span>tlope<span class=\"_ _2\"></span>nde ba<span class=\"_ _2\"></span>nkdeposi<span class=\"_ _2\"></span>to\u2019<span class=\"_ _0\"></span>s geef<span class=\"_ _2\"></span>t de o<span class=\"_ _2\"></span>nder<span class=\"_ _2\"></span>staan<span class=\"_ _2\"></span>de tab<span class=\"_ _2\"></span>el een over<span class=\"_ _2\"></span>zicht van de k<span class=\"_ _2\"></span>redie<span class=\"_ _2\"></span>tratings voor b<span class=\"_ _2\"></span>anken die door d<span class=\"_ _2\"></span>e groep wo<span class=\"_ _2\"></span>rden geb<span class=\"_ _2\"></span>ruik<span class=\"_ _2\"></span>t.(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _9e\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _5f\"> </span>2021</span>T<span class=\"_ _0\"></span>otaal li<span class=\"_ _2\"></span>quid<span class=\"_ _2\"></span>e midd<span class=\"_ _2\"></span>ele<span class=\"_ _2\"></span>n voor 38.488 <span class=\"_ _85\"> </span><span class=\"ls9c ws9a\">51.3<span class=\"_ _0\"></span>94<span class=\"_ _0\"></span> <span class=\"_ _2\"></span></span>voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenAA<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>rating<span class=\"_ _1f6\"> </span><span class=\"ls75 ws73\">20 <span class=\"_ _61\"> </span><span class=\"ls0 ws0\">-</span></span>A-<span class=\"_ _2\"></span>ratin<span class=\"_ _2\"></span>g<span class=\"_ _1c3\"> </span><span class=\"ls53 ws51\">38.468 <span class=\"_ _94\"> </span><span class=\"ls6 ws6\">51.3<span class=\"_ _0\"></span>94 </span></span>T<span class=\"_ _0\"></span>otaal s<span class=\"_ _2\"></span>top<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te -<span class=\"_ _67\"> </span><span class=\"ls89 ws87\">3<span class=\"_ _6\"></span>.9<span class=\"_ _2\"></span>09<span class=\"_ _2\"></span> </span>bedrijfsactiviteiten",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-48-6": {
   "value": "T<span class=\"_ _24\"></span>oelichting 1.10<span class=\"_ _0\"></span>. Handelsvorder<span class=\"_ _0\"></span>ingenHand<span class=\"_ _2\"></span>elsvorder<span class=\"_ _2\"></span>ingen zi<span class=\"_ _2\"></span>jn bed<span class=\"_ _2\"></span>ragen di<span class=\"_ _2\"></span>e verschul<span class=\"_ _2\"></span>digd zijn van klanten voo<span class=\"_ _2\"></span>r goe<span class=\"_ _2\"></span>deren d<span class=\"_ _2\"></span>ie verkocht of dien<span class=\"_ _2\"></span>sten die verle<span class=\"_ _2\"></span>end werden in h<span class=\"_ _2\"></span>et kade<span class=\"_ _2\"></span>r van de norm<span class=\"_ _2\"></span>ale be<span class=\"_ _2\"></span>drij<span class=\"_ _2\"></span>fsuitoefe<span class=\"_ _2\"></span>ning. Hand<span class=\"_ _2\"></span>elsvorder<span class=\"_ _2\"></span>ingen wo<span class=\"_ _2\"></span>rden aanvankelijk op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men tege<span class=\"_ _2\"></span>n re\u00eble wa<span class=\"_ _2\"></span>arde en later g<span class=\"_ _2\"></span>ewaardee<span class=\"_ _2\"></span>rd tegen ge<span class=\"_ _2\"></span>amor<span class=\"_ _2\"></span>tis<span class=\"_ _2\"></span>eerde kostprijs ge<span class=\"_ _2\"></span>bruik ma<span class=\"_ _2\"></span>kend van de ef<span class=\"_ _2\"></span>fectieve intres<span class=\"_ _2\"></span>tmetho<span class=\"_ _2\"></span>de, vermind<span class=\"_ _2\"></span>erd met e<span class=\"_ _2\"></span>en eventuel<span class=\"_ _2\"></span>e provisie voo<span class=\"_ _2\"></span>r dubieuze debi<span class=\"_ _2\"></span>teuren. Han<span class=\"_ _2\"></span>delsvorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n worden o<span class=\"_ _2\"></span>p een co<span class=\"_ _2\"></span>ntinue basis b<span class=\"_ _2\"></span>eoo<span class=\"_ _2\"></span>rdeel<span class=\"_ _2\"></span>d en als vl<span class=\"_ _2\"></span>ot<span class=\"_ _2\"></span>tende acti<span class=\"_ _2\"></span>va geclas<span class=\"_ _2\"></span>sific<span class=\"_ _2\"></span>eerd wannee<span class=\"_ _2\"></span>r ver<span class=\"_ _2\"></span>wacht word<span class=\"_ _2\"></span>t dat de vo<span class=\"_ _2\"></span>rderin<span class=\"_ _2\"></span>g binnen h<span class=\"_ _2\"></span>et jaar wordt g<span class=\"_ _2\"></span>e\u00efnd. In h<span class=\"_ _2\"></span>et ande<span class=\"_ _2\"></span>re geval worden ze op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men als vas<span class=\"_ _2\"></span>te acti<span class=\"_ _2\"></span>va.De gro<span class=\"_ _2\"></span>ep heef<span class=\"_ _6\"></span>t IFRS 9 toege<span class=\"_ _2\"></span>past do<span class=\"_ _2\"></span>or de gew<span class=\"_ _2\"></span>ijzigde retrospe<span class=\"_ _2\"></span>ctieve metho<span class=\"_ _2\"></span>de toe te passen, d<span class=\"_ _2\"></span>oor ge<span class=\"_ _2\"></span>bruik te maken van de vereenvoud<span class=\"_ _2\"></span>igde b<span class=\"_ _2\"></span>ena<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g van de norm en be<span class=\"_ _2\"></span>rekende ver<span class=\"_ _2\"></span>wach<span class=\"_ _2\"></span>te krediet<span class=\"_ _2\"></span>verliezen (ECL<span class=\"_ _24\"></span>\u2019<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>) o<span class=\"_ _2\"></span>p basis van de ver<span class=\"_ _2\"></span>wa<span class=\"_ _2\"></span>chte kredie<span class=\"_ _2\"></span>tve<span class=\"_ _2\"></span>rliezen over de volle<span class=\"_ _2\"></span>dige levensduu<span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>. De groep h<span class=\"_ _2\"></span>eef<span class=\"_ _6\"></span>t een voor<span class=\"_ _2\"></span>zien<span class=\"_ _2\"></span>ingenm<span class=\"_ _2\"></span>atrix opg<span class=\"_ _2\"></span>esteld. D<span class=\"_ _2\"></span>e hand<span class=\"_ _2\"></span>elsvorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n zijn inge<span class=\"_ _2\"></span>deel<span class=\"_ _2\"></span>d volge<span class=\"_ _2\"></span>ns gem<span class=\"_ _2\"></span>eensc<span class=\"_ _2\"></span>happ<span class=\"_ _2\"></span>elijke k<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>nmer<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>en die rep<span class=\"_ _2\"></span>resent<span class=\"_ _2\"></span>atief zijn voor het verm<span class=\"_ _2\"></span>oge<span class=\"_ _2\"></span>n van de klant o<span class=\"_ _2\"></span>m te betale<span class=\"_ _2\"></span>n (<span class=\"_ _1a\"></span>op basis van d<span class=\"_ _2\"></span>e geo<span class=\"_ _2\"></span>grafisch<span class=\"_ _2\"></span>e regio en h<span class=\"_ _2\"></span>et t<span class=\"_ _2\"></span>ype k<span class=\"_ _2\"></span>lanten, zoals det<span class=\"_ _2\"></span>ailhand<span class=\"_ _2\"></span>el, groothan<span class=\"_ _2\"></span>del of bo<span class=\"_ _2\"></span>uw &amp; cons<span class=\"_ _2\"></span>tructie e<span class=\"_ _2\"></span>n de status van wanbet<span class=\"_ _2\"></span>aling)<span class=\"_ _0\"></span>. D<span class=\"_ _2\"></span>e voor<span class=\"_ _2\"></span>zienin<span class=\"_ _2\"></span>genma<span class=\"_ _2\"></span>trix is geb<span class=\"_ _2\"></span>aseerd o<span class=\"_ _2\"></span>p de ver<span class=\"_ _2\"></span>wachte wanb<span class=\"_ _2\"></span>etalings<span class=\"_ _2\"></span>perc<span class=\"_ _2\"></span>entag<span class=\"_ _2\"></span>es zoals gep<span class=\"_ _2\"></span>ublic<span class=\"_ _2\"></span>eerd door M<span class=\"_ _2\"></span>oo<span class=\"_ _2\"></span>dy\u2019s, aangepa<span class=\"_ _2\"></span>st met s<span class=\"_ _2\"></span>calaire fac<span class=\"_ _2\"></span>toren om versch<span class=\"_ _2\"></span>illen te weers<span class=\"_ _2\"></span>pieg<span class=\"_ _2\"></span>elen in d<span class=\"_ _2\"></span>e visie van de gro<span class=\"_ _2\"></span>ep op de huidig<span class=\"_ _2\"></span>e en ver<span class=\"_ _2\"></span>wach<span class=\"_ _2\"></span>te econom<span class=\"_ _2\"></span>ische om<span class=\"_ _2\"></span>stand<span class=\"_ _2\"></span>ighed<span class=\"_ _2\"></span>en en historische omstandighed<span class=\"_ _2\"></span>en. Naas<span class=\"_ _2\"></span>t deze algem<span class=\"_ _2\"></span>ene aanp<span class=\"_ _2\"></span>ak nee<span class=\"_ _2\"></span>mt de gro<span class=\"_ _2\"></span>ep ook g<span class=\"_ _2\"></span>eval per geval indiv<span class=\"_ _2\"></span>idue<span class=\"_ _2\"></span>el be<span class=\"_ _2\"></span>heerd<span class=\"_ _2\"></span>e posi<span class=\"_ _2\"></span>ties op di<span class=\"_ _2\"></span>e niet ond<span class=\"_ _2\"></span>er het ECL<span class=\"_ _24\"></span>-m<span class=\"_ _2\"></span>ode<span class=\"_ _2\"></span>l vallen, waarb<span class=\"_ _2\"></span>ij ook rekening wo<span class=\"_ _2\"></span>rdt ge<span class=\"_ _2\"></span>houd<span class=\"_ _2\"></span>en met ex<span class=\"_ _2\"></span>tra risicofac<span class=\"_ _2\"></span>toren in het ECL<span class=\"_ _24\"></span>-<span class=\"_ _2\"></span>mod<span class=\"_ _2\"></span>el, indie<span class=\"_ _2\"></span>n deze nog niet zijn<span class=\"_ _1a\"></span> opgenomen.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-49-2": {
   "value": "T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.11. Liqu<span class=\"_ _2\"></span>ide mi<span class=\"_ _2\"></span>ddel<span class=\"_ _2\"></span>enLiquid<span class=\"_ _2\"></span>e midde<span class=\"_ _2\"></span>len omvat<span class=\"_ _2\"></span>ten kasmid<span class=\"_ _2\"></span>dele<span class=\"_ _2\"></span>n, bij ban<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>en direc<span class=\"_ _2\"></span>t opvraa<span class=\"_ _2\"></span>gbare dep<span class=\"_ _2\"></span>osi<span class=\"_ _2\"></span>to<span class=\"_ _1a\"></span>\u2019<span class=\"_ _0\"></span>s, overig<span class=\"_ _2\"></span>e k<span class=\"_ _1a\"></span>or<span class=\"_ _2\"></span>tlo<span class=\"_ _2\"></span>pen<span class=\"_ _2\"></span>de liqui<span class=\"_ _2\"></span>de bel<span class=\"_ _2\"></span>eggi<span class=\"_ _2\"></span>ngen e<span class=\"_ _2\"></span>n bank<span class=\"_ _2\"></span>voor<span class=\"_ _2\"></span>schot<span class=\"_ _2\"></span>ten. Ban<span class=\"_ _2\"></span>kschulde<span class=\"_ _2\"></span>n worden in de bal<span class=\"_ _2\"></span>ans op<span class=\"_ _2\"></span>genom<span class=\"_ _2\"></span>en ond<span class=\"_ _2\"></span>er \u2018Ban<span class=\"_ _2\"></span>kleni<span class=\"_ _2\"></span>ngen\u2019<span class=\"_ _0\"></span>, onder k<span class=\"_ _0\"></span>or<span class=\"_ _6\"></span>tlopende schulden<span class=\"_ _1a\"></span>.T<span class=\"_ _24\"></span>oe<span class=\"_ _2\"></span>lichting 1.<span class=\"_ _2\"></span>24. Kasstro<span class=\"_ _2\"></span>omoverzichtDe kass<span class=\"_ _2\"></span>tromen van de gro<span class=\"_ _2\"></span>ep worde<span class=\"_ _2\"></span>n gepre<span class=\"_ _2\"></span>senteerd volge<span class=\"_ _2\"></span>ns de indire<span class=\"_ _2\"></span>cte method<span class=\"_ _2\"></span>e. Deze method<span class=\"_ _2\"></span>e spli<span class=\"_ _2\"></span>tst de bewe<span class=\"_ _2\"></span>gingen o<span class=\"_ _2\"></span>p in kasmid<span class=\"_ _2\"></span>dele<span class=\"_ _2\"></span>n voor de ver<span class=\"_ _2\"></span>slagp<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de doo<span class=\"_ _2\"></span>r de net<span class=\"_ _2\"></span>towins<span class=\"_ _2\"></span>t voor het ja<span class=\"_ _2\"></span>ar te corrig<span class=\"_ _2\"></span>eren voor a<span class=\"_ _2\"></span>lle niet-kaskosten en verand<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en in het b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>fskapi<span class=\"_ _2\"></span>taal en d<span class=\"_ _2\"></span>oor investerings<span class=\"_ _2\"></span>- en fin<span class=\"_ _2\"></span>ancie<span class=\"_ _2\"></span>ringskas<span class=\"_ _2\"></span>stromen te id<span class=\"_ _2\"></span>entific<span class=\"_ _2\"></span>eren voor de ver<span class=\"_ _2\"></span>slagp<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de.T<span class=\"_ _1\"></span>o<span class=\"_ _2\"></span>elicht<span class=\"_ _0\"></span>ing 17<span class=\"_ _24\"></span>. Liquide middelen(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _191\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _86\"> </span>2021</span>T<span class=\"_ _24\"></span>otaal liquide middelen<span class=\"_ _1d9\"> </span><span class=\"ls5f ws5d\">38.488 <span class=\"_ _1\"></span> <span class=\"_ _58\"> </span><span class=\"ls9c ws9a\">5<span class=\"_ _0\"></span>1.39<span class=\"_ _0\"></span>4 <span class=\"_ _0\"></span> </span></span>Liquid<span class=\"_ _2\"></span>e midde<span class=\"_ _2\"></span>len bij d<span class=\"_ _2\"></span>e bank en in ka<span class=\"_ _2\"></span>s<span class=\"_ _5e\"> </span><span class=\"lsbb wsba\">2<span class=\"_ _2\"></span>4<span class=\"_ _6\"></span>.<span class=\"_ _6\"></span>0<span class=\"_ _26\"></span>0<span class=\"_ _6\"></span>9<span class=\"_ _26\"></span> <span class=\"_ _24\"></span> <span class=\"_ _56\"> </span><span class=\"ls0 ws0\">36.801 <span class=\"_ _0\"></span> </span></span>Liquid<span class=\"_ _2\"></span>e midde<span class=\"_ _2\"></span>len in 14.479 <span class=\"_ _0\"></span> <span class=\"_ _195\"> </span><span class=\"lsae wsac\">1<span class=\"_ _2\"></span>4<span class=\"_ _6\"></span>.<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span> <span class=\"_ _0\"></span> </span>doc<span class=\"_ _2\"></span>hteronder<span class=\"_ _2\"></span>nemin<span class=\"_ _2\"></span>gen bui<span class=\"_ _2\"></span>ten de EUWaar<span class=\"_ _2\"></span>van in lande<span class=\"_ _2\"></span>n met wet<span class=\"_ _2\"></span>telijke -<span class=\"_ _174\"> </span>-beperkingenT<span class=\"_ _24\"></span>ota<span class=\"_ _2\"></span>al stopgezette bedrijfsac<span class=\"_ _2\"></span>tiviteiten<span class=\"_ _e7\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _98\"> </span><span class=\"ls89 ws87\">3<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>  <span class=\"_ _0\"></span></span></span>De kre<span class=\"_ _2\"></span>dietk<span class=\"_ _2\"></span>walitei<span class=\"_ _2\"></span>t van de banken en finan<span class=\"_ _2\"></span>ci\u00ebl<span class=\"_ _2\"></span>e instelling<span class=\"_ _2\"></span>en is bes<span class=\"_ _2\"></span>chreven in T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 26. De ac<span class=\"_ _2\"></span>tiva van de groep die in on<span class=\"_ _2\"></span>derpa<span class=\"_ _2\"></span>nd geg<span class=\"_ _2\"></span>even zijn als waarb<span class=\"_ _2\"></span>org voor d<span class=\"_ _2\"></span>e Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes en le<span class=\"_ _2\"></span>ningen<span class=\"_ _2\"></span>, worden b<span class=\"_ _2\"></span>esch<span class=\"_ _2\"></span>reven in T<span class=\"_ _24\"></span>o<span class=\"_ _2\"></span>elich<span class=\"_ _2\"></span>tingen 21 e<span class=\"_ _2\"></span>n 22. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-49-4": {
   "value": "T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.11. Liqu<span class=\"_ _2\"></span>ide mi<span class=\"_ _2\"></span>ddel<span class=\"_ _2\"></span>enLiquid<span class=\"_ _2\"></span>e midde<span class=\"_ _2\"></span>len omvat<span class=\"_ _2\"></span>ten kasmid<span class=\"_ _2\"></span>dele<span class=\"_ _2\"></span>n, bij ban<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>en direc<span class=\"_ _2\"></span>t opvraa<span class=\"_ _2\"></span>gbare dep<span class=\"_ _2\"></span>osi<span class=\"_ _2\"></span>to<span class=\"_ _1a\"></span>\u2019<span class=\"_ _0\"></span>s, overig<span class=\"_ _2\"></span>e k<span class=\"_ _1a\"></span>or<span class=\"_ _2\"></span>tlo<span class=\"_ _2\"></span>pen<span class=\"_ _2\"></span>de liqui<span class=\"_ _2\"></span>de bel<span class=\"_ _2\"></span>eggi<span class=\"_ _2\"></span>ngen e<span class=\"_ _2\"></span>n bank<span class=\"_ _2\"></span>voor<span class=\"_ _2\"></span>schot<span class=\"_ _2\"></span>ten. Ban<span class=\"_ _2\"></span>kschulde<span class=\"_ _2\"></span>n worden in de bal<span class=\"_ _2\"></span>ans op<span class=\"_ _2\"></span>genom<span class=\"_ _2\"></span>en ond<span class=\"_ _2\"></span>er \u2018Ban<span class=\"_ _2\"></span>kleni<span class=\"_ _2\"></span>ngen\u2019<span class=\"_ _0\"></span>, onder k<span class=\"_ _0\"></span>or<span class=\"_ _6\"></span>tlopende schulden<span class=\"_ _1a\"></span>.T<span class=\"_ _24\"></span>oe<span class=\"_ _2\"></span>lichting 1.<span class=\"_ _2\"></span>24. Kasstro<span class=\"_ _2\"></span>omoverzichtDe kass<span class=\"_ _2\"></span>tromen van de gro<span class=\"_ _2\"></span>ep worde<span class=\"_ _2\"></span>n gepre<span class=\"_ _2\"></span>senteerd volge<span class=\"_ _2\"></span>ns de indire<span class=\"_ _2\"></span>cte method<span class=\"_ _2\"></span>e. Deze method<span class=\"_ _2\"></span>e spli<span class=\"_ _2\"></span>tst de bewe<span class=\"_ _2\"></span>gingen o<span class=\"_ _2\"></span>p in kasmid<span class=\"_ _2\"></span>dele<span class=\"_ _2\"></span>n voor de ver<span class=\"_ _2\"></span>slagp<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de doo<span class=\"_ _2\"></span>r de net<span class=\"_ _2\"></span>towins<span class=\"_ _2\"></span>t voor het ja<span class=\"_ _2\"></span>ar te corrig<span class=\"_ _2\"></span>eren voor a<span class=\"_ _2\"></span>lle niet-kaskosten en verand<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en in het b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>fskapi<span class=\"_ _2\"></span>taal en d<span class=\"_ _2\"></span>oor investerings<span class=\"_ _2\"></span>- en fin<span class=\"_ _2\"></span>ancie<span class=\"_ _2\"></span>ringskas<span class=\"_ _2\"></span>stromen te id<span class=\"_ _2\"></span>entific<span class=\"_ _2\"></span>eren voor de ver<span class=\"_ _2\"></span>slagp<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-50-3": {
   "value": "T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.12<span class=\"_ _2\"></span>. Maat<span class=\"_ _2\"></span>scha<span class=\"_ _2\"></span>ppe<span class=\"_ _2\"></span>lijk kapi<span class=\"_ _2\"></span>taalGewon<span class=\"_ _2\"></span>e aande<span class=\"_ _2\"></span>len word<span class=\"_ _2\"></span>en op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men als ei<span class=\"_ _2\"></span>gen verm<span class=\"_ _2\"></span>oge<span class=\"_ _2\"></span>n. K<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>sten die rech<span class=\"_ _2\"></span>tstreeks toerekenbaa<span class=\"_ _2\"></span>r zijn aan de ui<span class=\"_ _2\"></span>tgif<span class=\"_ _6\"></span>te van nieuwe aan<span class=\"_ _2\"></span>dele<span class=\"_ _2\"></span>n of opties wo<span class=\"_ _2\"></span>rden net<span class=\"_ _6\"></span>to<span class=\"_ _0\"></span>, n<span class=\"_ _2\"></span>a af<span class=\"_ _2\"></span>trek van bel<span class=\"_ _2\"></span>astinge<span class=\"_ _2\"></span>n, in mind<span class=\"_ _2\"></span>ering g<span class=\"_ _2\"></span>ebrac<span class=\"_ _2\"></span>ht van het eig<span class=\"_ _2\"></span>en vermo<span class=\"_ _2\"></span>gen.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-51-2": {
   "value": "T<span class=\"_ _24\"></span>oelichting 1<span class=\"_ _2\"></span>.<span class=\"_ _0\"></span>13<span class=\"_ _2\"></span>. OverheidssubsidiesOverh<span class=\"_ _2\"></span>eidss<span class=\"_ _2\"></span>ubsidie<span class=\"_ _2\"></span>s worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n tegen hun re\u00eble wa<span class=\"_ _2\"></span>arde wanne<span class=\"_ _2\"></span>er er red<span class=\"_ _2\"></span>elijke zek<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>rhei<span class=\"_ _2\"></span>d bes<span class=\"_ _2\"></span>taat dat deze subsidie z<span class=\"_ _2\"></span>al worden o<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>vangen e<span class=\"_ _2\"></span>n de groep a<span class=\"_ _2\"></span>lle voor<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>en die eraa<span class=\"_ _2\"></span>n verbon<span class=\"_ _2\"></span>den zijn, in a<span class=\"_ _2\"></span>cht zal n<span class=\"_ _2\"></span>eme<span class=\"_ _2\"></span>n.Overh<span class=\"_ _2\"></span>eidss<span class=\"_ _2\"></span>ubsidie<span class=\"_ _2\"></span>s met b<span class=\"_ _2\"></span>etrekkin<span class=\"_ _2\"></span>g tot k<span class=\"_ _0\"></span>os<span class=\"_ _2\"></span>ten worden uitg<span class=\"_ _2\"></span>esteld en o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in de resul<span class=\"_ _2\"></span>tatenrekening in \u2018Overig<span class=\"_ _2\"></span>e opbre<span class=\"_ _2\"></span>ngsten\u2019 over de p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de die no<span class=\"_ _2\"></span>dig is om ze in overeens<span class=\"_ _2\"></span>temming te breng<span class=\"_ _2\"></span>en met de kosten die ze ge<span class=\"_ _2\"></span>acht zijn te comp<span class=\"_ _2\"></span>enseren<span class=\"_ _2\"></span>.Overh<span class=\"_ _2\"></span>eidss<span class=\"_ _2\"></span>ubsidie<span class=\"_ _2\"></span>s met b<span class=\"_ _2\"></span>etrekkin<span class=\"_ _2\"></span>g tot materi\u00eble vaste activa word<span class=\"_ _2\"></span>en op<span class=\"_ _2\"></span>genom<span class=\"_ _2\"></span>en in lan<span class=\"_ _2\"></span>glop<span class=\"_ _2\"></span>ende s<span class=\"_ _2\"></span>chuld<span class=\"_ _2\"></span>en als uitg<span class=\"_ _2\"></span>estelde over<span class=\"_ _2\"></span>heids<span class=\"_ _2\"></span>subsidi<span class=\"_ _2\"></span>es en worde<span class=\"_ _2\"></span>n op line<span class=\"_ _2\"></span>aire basis gec<span class=\"_ _2\"></span>reditee<span class=\"_ _2\"></span>rd op de resul<span class=\"_ _2\"></span>tatenrekening over de ver<span class=\"_ _2\"></span>wa<span class=\"_ _2\"></span>chte nut<span class=\"_ _2\"></span>tig<span class=\"_ _2\"></span>e levensduur van d<span class=\"_ _2\"></span>e bijhore<span class=\"_ _2\"></span>nde ac<span class=\"_ _2\"></span>tiva.T<span class=\"_ _1\"></span>o<span class=\"_ _2\"></span>elichting 32. OverheidssubsidiesDe overh<span class=\"_ _2\"></span>eidssub<span class=\"_ _2\"></span>sidies van d<span class=\"_ _2\"></span>e groep he<span class=\"_ _2\"></span>bb<span class=\"_ _2\"></span>en betrek<span class=\"_ _2\"></span>king o<span class=\"_ _2\"></span>p de inc<span class=\"_ _2\"></span>entives di<span class=\"_ _2\"></span>e de Belgi<span class=\"_ _2\"></span>sche overh<span class=\"_ _2\"></span>eid toekent op bas<span class=\"_ _2\"></span>is van het investerin<span class=\"_ _2\"></span>gs-, m<span class=\"_ _2\"></span>ilieu<span class=\"_ _2\"></span>- en tewerkstellingsb<span class=\"_ _2\"></span>ele<span class=\"_ _2\"></span>id van de groep. D<span class=\"_ _2\"></span>e in 2022 ont<span class=\"_ _2\"></span>vangen b<span class=\"_ _2\"></span>edra<span class=\"_ _2\"></span>gen waren la<span class=\"_ _2\"></span>ger da<span class=\"_ _2\"></span>n \u20ac 0,<span class=\"_ _0\"></span>1 mi<span class=\"_ _2\"></span>ljoen.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGovernmentGrantsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-51-5": {
   "value": "T<span class=\"_ _24\"></span>oelichting 1<span class=\"_ _2\"></span>.<span class=\"_ _0\"></span>13<span class=\"_ _2\"></span>. OverheidssubsidiesOverh<span class=\"_ _2\"></span>eidss<span class=\"_ _2\"></span>ubsidie<span class=\"_ _2\"></span>s worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n tegen hun re\u00eble wa<span class=\"_ _2\"></span>arde wanne<span class=\"_ _2\"></span>er er red<span class=\"_ _2\"></span>elijke zek<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>rhei<span class=\"_ _2\"></span>d bes<span class=\"_ _2\"></span>taat dat deze subsidie z<span class=\"_ _2\"></span>al worden o<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>vangen e<span class=\"_ _2\"></span>n de groep a<span class=\"_ _2\"></span>lle voor<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>en die eraa<span class=\"_ _2\"></span>n verbon<span class=\"_ _2\"></span>den zijn, in a<span class=\"_ _2\"></span>cht zal n<span class=\"_ _2\"></span>eme<span class=\"_ _2\"></span>n.Overh<span class=\"_ _2\"></span>eidss<span class=\"_ _2\"></span>ubsidie<span class=\"_ _2\"></span>s met b<span class=\"_ _2\"></span>etrekkin<span class=\"_ _2\"></span>g tot k<span class=\"_ _0\"></span>os<span class=\"_ _2\"></span>ten worden uitg<span class=\"_ _2\"></span>esteld en o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in de resul<span class=\"_ _2\"></span>tatenrekening in \u2018Overig<span class=\"_ _2\"></span>e opbre<span class=\"_ _2\"></span>ngsten\u2019 over de p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de die no<span class=\"_ _2\"></span>dig is om ze in overeens<span class=\"_ _2\"></span>temming te breng<span class=\"_ _2\"></span>en met de kosten die ze ge<span class=\"_ _2\"></span>acht zijn te comp<span class=\"_ _2\"></span>enseren<span class=\"_ _2\"></span>.Overh<span class=\"_ _2\"></span>eidss<span class=\"_ _2\"></span>ubsidie<span class=\"_ _2\"></span>s met b<span class=\"_ _2\"></span>etrekkin<span class=\"_ _2\"></span>g tot materi\u00eble vaste activa word<span class=\"_ _2\"></span>en op<span class=\"_ _2\"></span>genom<span class=\"_ _2\"></span>en in lan<span class=\"_ _2\"></span>glop<span class=\"_ _2\"></span>ende s<span class=\"_ _2\"></span>chuld<span class=\"_ _2\"></span>en als uitg<span class=\"_ _2\"></span>estelde over<span class=\"_ _2\"></span>heids<span class=\"_ _2\"></span>subsidi<span class=\"_ _2\"></span>es en worde<span class=\"_ _2\"></span>n op line<span class=\"_ _2\"></span>aire basis gec<span class=\"_ _2\"></span>reditee<span class=\"_ _2\"></span>rd op de resul<span class=\"_ _2\"></span>tatenrekening over de ver<span class=\"_ _2\"></span>wa<span class=\"_ _2\"></span>chte nut<span class=\"_ _2\"></span>tig<span class=\"_ _2\"></span>e levensduur van d<span class=\"_ _2\"></span>e bijhore<span class=\"_ _2\"></span>nde ac<span class=\"_ _2\"></span>tiva.T<span class=\"_ _1\"></span>o<span class=\"_ _2\"></span>elichting 32. OverheidssubsidiesDe overh<span class=\"_ _2\"></span>eidssub<span class=\"_ _2\"></span>sidies van d<span class=\"_ _2\"></span>e groep he<span class=\"_ _2\"></span>bb<span class=\"_ _2\"></span>en betrek<span class=\"_ _2\"></span>king o<span class=\"_ _2\"></span>p de inc<span class=\"_ _2\"></span>entives di<span class=\"_ _2\"></span>e de Belgi<span class=\"_ _2\"></span>sche overh<span class=\"_ _2\"></span>eid toekent op bas<span class=\"_ _2\"></span>is van het investerin<span class=\"_ _2\"></span>gs-, m<span class=\"_ _2\"></span>ilieu<span class=\"_ _2\"></span>- en tewerkstellingsb<span class=\"_ _2\"></span>ele<span class=\"_ _2\"></span>id van de groep. D<span class=\"_ _2\"></span>e in 2022 ont<span class=\"_ _2\"></span>vangen b<span class=\"_ _2\"></span>edra<span class=\"_ _2\"></span>gen waren la<span class=\"_ _2\"></span>ger da<span class=\"_ _2\"></span>n \u20ac 0,<span class=\"_ _0\"></span>1 mi<span class=\"_ _2\"></span>ljoen.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-52-2": {
   "value": "T<span class=\"_ _24\"></span>oelichting 1.1<span class=\"_ _0\"></span>4<span class=\"_ _2\"></span>. HandelsschuldenHand<span class=\"_ _2\"></span>elssc<span class=\"_ _2\"></span>hulden zi<span class=\"_ _2\"></span>jn verplic<span class=\"_ _2\"></span>htingen tot het b<span class=\"_ _2\"></span>etale<span class=\"_ _2\"></span>n van goe<span class=\"_ _2\"></span>deren of di<span class=\"_ _2\"></span>ensten die in h<span class=\"_ _2\"></span>et kade<span class=\"_ _2\"></span>r van de norm<span class=\"_ _2\"></span>ale be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>uitoefenin<span class=\"_ _2\"></span>g werden a<span class=\"_ _2\"></span>ange<span class=\"_ _2\"></span>schaf<span class=\"_ _6\"></span>t bij leveranc<span class=\"_ _2\"></span>iers. Hand<span class=\"_ _2\"></span>elssc<span class=\"_ _2\"></span>hulden wo<span class=\"_ _2\"></span>rden als kor<span class=\"_ _2\"></span>tlo<span class=\"_ _2\"></span>pen<span class=\"_ _2\"></span>de schul<span class=\"_ _2\"></span>den gecl<span class=\"_ _2\"></span>assifi<span class=\"_ _2\"></span>ceerd wa<span class=\"_ _2\"></span>nneer b<span class=\"_ _2\"></span>etalin<span class=\"_ _2\"></span>g versch<span class=\"_ _2\"></span>uldigd i<span class=\"_ _2\"></span>s binnen een ja<span class=\"_ _2\"></span>ar of minde<span class=\"_ _2\"></span>r (<span class=\"_ _1a\"></span>of binne<span class=\"_ _2\"></span>n de norm<span class=\"_ _2\"></span>ale b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>fscyclus indie<span class=\"_ _2\"></span>n lange<span class=\"_ _2\"></span>r)<span class=\"_ _0\"></span>. I<span class=\"_ _2\"></span>n het and<span class=\"_ _2\"></span>ere geval worden ze op<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>omen al<span class=\"_ _2\"></span>s langlopende schulden.Hand<span class=\"_ _2\"></span>elssc<span class=\"_ _2\"></span>hulden wo<span class=\"_ _2\"></span>rden aanvankelijk op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men tege<span class=\"_ _2\"></span>n re\u00eble wa<span class=\"_ _2\"></span>arde en later g<span class=\"_ _2\"></span>ewaardee<span class=\"_ _2\"></span>rd tegen ge<span class=\"_ _2\"></span>amor<span class=\"_ _2\"></span>tis<span class=\"_ _2\"></span>eerde kostprijs ge<span class=\"_ _2\"></span>bruik ma<span class=\"_ _2\"></span>kend van de ef<span class=\"_ _2\"></span>fectieve intres<span class=\"_ _2\"></span>tmetho<span class=\"_ _2\"></span>de.Finan<span class=\"_ _2\"></span>cierin<span class=\"_ _2\"></span>gsreg<span class=\"_ _2\"></span>elinge<span class=\"_ _2\"></span>n voor de l<span class=\"_ _2\"></span>everancier wo<span class=\"_ _2\"></span>rden opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en als ee<span class=\"_ _2\"></span>n financ<span class=\"_ _2\"></span>i\u00eble verp<span class=\"_ _2\"></span>lichtin<span class=\"_ _2\"></span>g tenzij de oors<span class=\"_ _2\"></span>pronkelijke handels<span class=\"_ _2\"></span>schuld a<span class=\"_ _2\"></span>fgelos<span class=\"_ _2\"></span>t is of waar de voor<span class=\"_ _2\"></span>waa<span class=\"_ _2\"></span>rden ingr<span class=\"_ _2\"></span>ijpe<span class=\"_ _2\"></span>nd gewijzig<span class=\"_ _2\"></span>d zijn zodat ze in aanme<span class=\"_ _2\"></span>rkin<span class=\"_ _2\"></span>g k<span class=\"_ _1a\"></span>omen o<span class=\"_ _2\"></span>m in overeens<span class=\"_ _2\"></span>temming met I<span class=\"_ _2\"></span>FRS 9 van de bal<span class=\"_ _2\"></span>ans te worden geh<span class=\"_ _2\"></span>aald (zie T<span class=\"_ _0\"></span>oelichtin<span class=\"_ _2\"></span>g 1.17<span class=\"_ _24\"></span>. \u2018Ui<span class=\"_ _2\"></span>tboe<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>en van financ<span class=\"_ _2\"></span>i\u00eble ac<span class=\"_ _2\"></span>tiva en verpli<span class=\"_ _2\"></span>chtinge<span class=\"_ _2\"></span>n\u2019)<span class=\"_ _0\"></span>.T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 30. H<span class=\"_ _0\"></span>andels- en ov<span class=\"_ _0\"></span>erige sc<span class=\"_ _0\"></span>hulden(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _9e\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _5f\"> </span>2021</span>Han<span class=\"_ _2\"></span>dels<span class=\"_ _2\"></span>- en overig<span class=\"_ _2\"></span>e schu<span class=\"_ _2\"></span>lden<span class=\"_ _11f\"> </span><span class=\"lsab wsa9\">5<span class=\"_ _2\"></span>7.<span class=\"_ _6\"></span>2<span class=\"_ _6\"></span>0<span class=\"_ _2\"></span>1<span class=\"_ _7d\"> </span><span class=\"ls50 ws4e\">42<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>29</span></span>Handelsschulden<span class=\"_ _1e9\"> </span><span class=\"ls5a ws58\">4<span class=\"_ _2\"></span>7.<span class=\"_ _26\"></span>3<span class=\"_ _6\"></span>4<span class=\"_ _2\"></span>9<span class=\"_ _93\"> </span><span class=\"ls44 ws42\">35.85<span class=\"_ _2\"></span>7</span></span>T<span class=\"_ _24\"></span>o<span class=\"_ _2\"></span>eg<span class=\"_ _2\"></span>erekende kosten en 7.<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>6<span class=\"_ _26\"></span>4<span class=\"_ _6f\"> </span><span class=\"ls4f ws4d\">6<span class=\"_ _2\"></span>.484</span>over<span class=\"_ _0\"></span>ge<span class=\"_ _2\"></span>dragen opbreng<span class=\"_ _1a\"></span>stenOverige schulden<span class=\"_ _5a\"> </span><span class=\"lsd wsd\">2.089<span class=\"_ _1e\"> </span><span class=\"ls53 ws51\">388</span></span>T<span class=\"_ _0\"></span>otaal s<span class=\"_ _2\"></span>top<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te -<span class=\"_ _145\"> </span>82<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>257bedrijfsactiviteitenDe han<span class=\"_ _2\"></span>delss<span class=\"_ _2\"></span>chuld<span class=\"_ _2\"></span>en pe<span class=\"_ _2\"></span>r 31 decemb<span class=\"_ _2\"></span>er 2022 van \u20ac 47<span class=\"_ _24\"></span>,3 milj<span class=\"_ _2\"></span>oen omvat<span class=\"_ _2\"></span>ten de be<span class=\"_ _2\"></span>dragen vo<span class=\"_ _2\"></span>or op<span class=\"_ _2\"></span>enstaa<span class=\"_ _2\"></span>nde fac<span class=\"_ _2\"></span>turen (\u20ac 3<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>,5 miljo<span class=\"_ _2\"></span>en, in vergel<span class=\"_ _2\"></span>ijking m<span class=\"_ _2\"></span>et \u20ac 28,5 miljoe<span class=\"_ _2\"></span>n per 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2021) en verwa<span class=\"_ _2\"></span>chte facturen voo<span class=\"_ _2\"></span>r goe<span class=\"_ _2\"></span>deren e<span class=\"_ _2\"></span>n diensten ont<span class=\"_ _2\"></span>vange<span class=\"_ _2\"></span>n tijdens d<span class=\"_ _2\"></span>e verslag<span class=\"_ _2\"></span>peri<span class=\"_ _2\"></span>ode (\u20ac 5,<span class=\"_ _0\"></span>9 milj<span class=\"_ _2\"></span>oen, in vergelij<span class=\"_ _2\"></span>king me<span class=\"_ _2\"></span>t \u20ac 7<span class=\"_ _0\"></span>,4 miljoen p<span class=\"_ _2\"></span>er 31 dece<span class=\"_ _2\"></span>mber 2021). T<span class=\"_ _24\"></span>o<span class=\"_ _2\"></span>ege<span class=\"_ _2\"></span>rekende kosten en o<span class=\"_ _1a\"></span>verge<span class=\"_ _2\"></span>dragen op<span class=\"_ _2\"></span>brengs<span class=\"_ _2\"></span>ten heb<span class=\"_ _2\"></span>ben voor<span class=\"_ _2\"></span>nameli<span class=\"_ _2\"></span>jk betrekk<span class=\"_ _2\"></span>ing op toegere<span class=\"_ _2\"></span>kende k<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>sten voor klan<span class=\"_ _2\"></span>tenk<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ting<span class=\"_ _2\"></span>en (<span class=\"_ _0\"></span>\u20ac 4,0 miljoe<span class=\"_ _2\"></span>n, in vergelijkin<span class=\"_ _2\"></span>g met \u20ac 3,2 miljo<span class=\"_ _2\"></span>en per 31 decemb<span class=\"_ _2\"></span>er 2021) en v<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>rschil<span class=\"_ _2\"></span>lend<span class=\"_ _2\"></span>e andere kosten.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-52-5": {
   "value": "T<span class=\"_ _24\"></span>oelichting 1.1<span class=\"_ _0\"></span>4<span class=\"_ _2\"></span>. HandelsschuldenHand<span class=\"_ _2\"></span>elssc<span class=\"_ _2\"></span>hulden zi<span class=\"_ _2\"></span>jn verplic<span class=\"_ _2\"></span>htingen tot het b<span class=\"_ _2\"></span>etale<span class=\"_ _2\"></span>n van goe<span class=\"_ _2\"></span>deren of di<span class=\"_ _2\"></span>ensten die in h<span class=\"_ _2\"></span>et kade<span class=\"_ _2\"></span>r van de norm<span class=\"_ _2\"></span>ale be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>uitoefenin<span class=\"_ _2\"></span>g werden a<span class=\"_ _2\"></span>ange<span class=\"_ _2\"></span>schaf<span class=\"_ _6\"></span>t bij leveranc<span class=\"_ _2\"></span>iers. Hand<span class=\"_ _2\"></span>elssc<span class=\"_ _2\"></span>hulden wo<span class=\"_ _2\"></span>rden als kor<span class=\"_ _2\"></span>tlo<span class=\"_ _2\"></span>pen<span class=\"_ _2\"></span>de schul<span class=\"_ _2\"></span>den gecl<span class=\"_ _2\"></span>assifi<span class=\"_ _2\"></span>ceerd wa<span class=\"_ _2\"></span>nneer b<span class=\"_ _2\"></span>etalin<span class=\"_ _2\"></span>g versch<span class=\"_ _2\"></span>uldigd i<span class=\"_ _2\"></span>s binnen een ja<span class=\"_ _2\"></span>ar of minde<span class=\"_ _2\"></span>r (<span class=\"_ _1a\"></span>of binne<span class=\"_ _2\"></span>n de norm<span class=\"_ _2\"></span>ale b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>fscyclus indie<span class=\"_ _2\"></span>n lange<span class=\"_ _2\"></span>r)<span class=\"_ _0\"></span>. I<span class=\"_ _2\"></span>n het and<span class=\"_ _2\"></span>ere geval worden ze op<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>omen al<span class=\"_ _2\"></span>s langlopende schulden.Hand<span class=\"_ _2\"></span>elssc<span class=\"_ _2\"></span>hulden wo<span class=\"_ _2\"></span>rden aanvankelijk op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men tege<span class=\"_ _2\"></span>n re\u00eble wa<span class=\"_ _2\"></span>arde en later g<span class=\"_ _2\"></span>ewaardee<span class=\"_ _2\"></span>rd tegen ge<span class=\"_ _2\"></span>amor<span class=\"_ _2\"></span>tis<span class=\"_ _2\"></span>eerde kostprijs ge<span class=\"_ _2\"></span>bruik ma<span class=\"_ _2\"></span>kend van de ef<span class=\"_ _2\"></span>fectieve intres<span class=\"_ _2\"></span>tmetho<span class=\"_ _2\"></span>de.Finan<span class=\"_ _2\"></span>cierin<span class=\"_ _2\"></span>gsreg<span class=\"_ _2\"></span>elinge<span class=\"_ _2\"></span>n voor de l<span class=\"_ _2\"></span>everancier wo<span class=\"_ _2\"></span>rden opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en als ee<span class=\"_ _2\"></span>n financ<span class=\"_ _2\"></span>i\u00eble verp<span class=\"_ _2\"></span>lichtin<span class=\"_ _2\"></span>g tenzij de oors<span class=\"_ _2\"></span>pronkelijke handels<span class=\"_ _2\"></span>schuld a<span class=\"_ _2\"></span>fgelos<span class=\"_ _2\"></span>t is of waar de voor<span class=\"_ _2\"></span>waa<span class=\"_ _2\"></span>rden ingr<span class=\"_ _2\"></span>ijpe<span class=\"_ _2\"></span>nd gewijzig<span class=\"_ _2\"></span>d zijn zodat ze in aanme<span class=\"_ _2\"></span>rkin<span class=\"_ _2\"></span>g k<span class=\"_ _1a\"></span>omen o<span class=\"_ _2\"></span>m in overeens<span class=\"_ _2\"></span>temming met I<span class=\"_ _2\"></span>FRS 9 van de bal<span class=\"_ _2\"></span>ans te worden geh<span class=\"_ _2\"></span>aald (zie T<span class=\"_ _0\"></span>oelichtin<span class=\"_ _2\"></span>g 1.17<span class=\"_ _24\"></span>. \u2018Ui<span class=\"_ _2\"></span>tboe<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>en van financ<span class=\"_ _2\"></span>i\u00eble ac<span class=\"_ _2\"></span>tiva en verpli<span class=\"_ _2\"></span>chtinge<span class=\"_ _2\"></span>n\u2019)<span class=\"_ _0\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-53-4": {
   "value": "T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.15. C<span class=\"_ _2\"></span>lassi<span class=\"_ _2\"></span>ficat<span class=\"_ _2\"></span>ie als s<span class=\"_ _2\"></span>chul<span class=\"_ _2\"></span>d of eige<span class=\"_ _2\"></span>n vermogen Sommi<span class=\"_ _2\"></span>ge instrum<span class=\"_ _2\"></span>enten die de j<span class=\"_ _2\"></span>uridisc<span class=\"_ _2\"></span>he vorm van een s<span class=\"_ _2\"></span>chuld he<span class=\"_ _2\"></span>bbe<span class=\"_ _2\"></span>n, zijn in wezen eigen ve<span class=\"_ _2\"></span>rmog<span class=\"_ _2\"></span>en. Een financ<span class=\"_ _2\"></span>ieel ins<span class=\"_ _2\"></span>trume<span class=\"_ _2\"></span>nt wordt g<span class=\"_ _2\"></span>eclass<span class=\"_ _2\"></span>ific<span class=\"_ _2\"></span>eerd als e<span class=\"_ _2\"></span>en financ<span class=\"_ _2\"></span>i\u00eble verp<span class=\"_ _2\"></span>lichtin<span class=\"_ _2\"></span>g of een ei<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>-verm<span class=\"_ _2\"></span>ogen<span class=\"_ _2\"></span>sinstrum<span class=\"_ _2\"></span>ent afhankelijk van de in<span class=\"_ _2\"></span>houd van de re<span class=\"_ _2\"></span>gelin<span class=\"_ _2\"></span>g, veele<span class=\"_ _2\"></span>er dan van de jurid<span class=\"_ _2\"></span>ische vor<span class=\"_ _2\"></span>m. V<span class=\"_ _0\"></span>erp<span class=\"_ _2\"></span>lichtin<span class=\"_ _2\"></span>gen onts<span class=\"_ _2\"></span>taan wann<span class=\"_ _2\"></span>eer de emit<span class=\"_ _6\"></span>tent contractu<span class=\"_ _2\"></span>eel verp<span class=\"_ _2\"></span>licht is d<span class=\"_ _2\"></span>e houd<span class=\"_ _2\"></span>er gel<span class=\"_ _2\"></span>dmidd<span class=\"_ _2\"></span>elen of een an<span class=\"_ _2\"></span>der fina<span class=\"_ _2\"></span>nciee<span class=\"_ _2\"></span>l actief te leveren. Een ins<span class=\"_ _2\"></span>trument is allee<span class=\"_ _2\"></span>n een ei<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>-verm<span class=\"_ _2\"></span>oge<span class=\"_ _2\"></span>nsinstrum<span class=\"_ _2\"></span>ent als d<span class=\"_ _2\"></span>e emit<span class=\"_ _2\"></span>tent een d<span class=\"_ _2\"></span>ergelij<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>e verplic<span class=\"_ _2\"></span>hting niet h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>, d.<span class=\"_ _0\"></span>w.z. als hij h<span class=\"_ _2\"></span>et onvoor<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>elijke recht he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t ee<span class=\"_ _2\"></span>n af<span class=\"_ _2\"></span>wikkeling in c<span class=\"_ _2\"></span>ontanten of een an<span class=\"_ _2\"></span>der fina<span class=\"_ _2\"></span>nciee<span class=\"_ _2\"></span>l actief te vermij<span class=\"_ _2\"></span>den. D<span class=\"_ _2\"></span>e moge<span class=\"_ _2\"></span>lijkhe<span class=\"_ _2\"></span>id om de b<span class=\"_ _2\"></span>etaling ui<span class=\"_ _2\"></span>t te stellen is nie<span class=\"_ _2\"></span>t voldo<span class=\"_ _2\"></span>ende o<span class=\"_ _2\"></span>m de classi<span class=\"_ _2\"></span>ficatie a<span class=\"_ _2\"></span>ls eigen ve<span class=\"_ _2\"></span>rmog<span class=\"_ _2\"></span>en te verkrij<span class=\"_ _2\"></span>gen, tenzij de beta<span class=\"_ _2\"></span>ling voor o<span class=\"_ _2\"></span>nbep<span class=\"_ _2\"></span>aald<span class=\"_ _2\"></span>e tijd kan worden u<span class=\"_ _2\"></span>itge<span class=\"_ _2\"></span>steld. Ove<span class=\"_ _2\"></span>r het alg<span class=\"_ _2\"></span>eme<span class=\"_ _2\"></span>en is een ve<span class=\"_ _2\"></span>rplich<span class=\"_ _2\"></span>ting van een e<span class=\"_ _2\"></span>ntiteit om h<span class=\"_ _2\"></span>aar eige<span class=\"_ _2\"></span>n aande<span class=\"_ _2\"></span>len te leveren ge<span class=\"_ _2\"></span>en financ<span class=\"_ _2\"></span>i\u00eble ver<span class=\"_ _2\"></span>plichtin<span class=\"_ _2\"></span>g omdat de eig<span class=\"_ _2\"></span>en aand<span class=\"_ _2\"></span>elen van e<span class=\"_ _2\"></span>en enti<span class=\"_ _2\"></span>teit niet als ha<span class=\"_ _2\"></span>ar financ<span class=\"_ _2\"></span>i\u00eble activa word<span class=\"_ _2\"></span>en be<span class=\"_ _2\"></span>schou<span class=\"_ _2\"></span>wd. Een uitzon<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g hierop is he<span class=\"_ _2\"></span>t geval waarbij e<span class=\"_ _2\"></span>en enti<span class=\"_ _2\"></span>teit verpli<span class=\"_ _2\"></span>cht is om e<span class=\"_ _2\"></span>en variab<span class=\"_ _2\"></span>el aantal van haar ei<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>-verm<span class=\"_ _2\"></span>ogen<span class=\"_ _2\"></span>sinstrum<span class=\"_ _2\"></span>enten te leveren. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForReclassificationOfFinancialInstrumentsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-54-2": {
   "value": "T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.16. Se<span class=\"_ _2\"></span>nior S<span class=\"_ _2\"></span>ecur<span class=\"_ _2\"></span>ed No<span class=\"_ _2\"></span>tes<span class=\"_ _2\"></span>, bank- en ov<span class=\"_ _0\"></span>erige leningenSenio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes, ban<span class=\"_ _2\"></span>k<span class=\"_ _0\"></span>- en overi<span class=\"_ _2\"></span>ge leni<span class=\"_ _2\"></span>ngen wo<span class=\"_ _2\"></span>rden aanvankelijk opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en tegen re<span class=\"_ _2\"></span>\u00eble waarde, n<span class=\"_ _2\"></span>a af<span class=\"_ _2\"></span>trek van gema<span class=\"_ _2\"></span>ak<span class=\"_ _2\"></span>te transactiekosten. D<span class=\"_ _2\"></span>aarna word<span class=\"_ _2\"></span>en ze geb<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>t teg<span class=\"_ _2\"></span>en gea<span class=\"_ _2\"></span>mor<span class=\"_ _2\"></span>tise<span class=\"_ _2\"></span>erde kostpr<span class=\"_ _2\"></span>ijs; elk versch<span class=\"_ _2\"></span>il tussen d<span class=\"_ _2\"></span>e opb<span class=\"_ _2\"></span>rengsten (na af<span class=\"_ _2\"></span>trek van transa<span class=\"_ _2\"></span>ctiekosten) en de a\ufb02o<span class=\"_ _2\"></span>ssingswaa<span class=\"_ _2\"></span>rde wordt o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in de resul<span class=\"_ _2\"></span>tatenrekening over de p<span class=\"_ _2\"></span>eriod<span class=\"_ _2\"></span>e van de len<span class=\"_ _2\"></span>ingen, g<span class=\"_ _2\"></span>ebru<span class=\"_ _2\"></span>ik makend van de ef<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>ctieve intrestme<span class=\"_ _2\"></span>thode.T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.17<span class=\"_ _0\"></span>. Uitb<span class=\"_ _2\"></span>oeken van finan<span class=\"_ _2\"></span>ci\u00ebl<span class=\"_ _2\"></span>e act<span class=\"_ _2\"></span>iva en verpl<span class=\"_ _1a\"></span>ichtingenEen financie<span class=\"_ _2\"></span>el ac<span class=\"_ _2\"></span>tief (o<span class=\"_ _1a\"></span>f<span class=\"_ _0\"></span>, waar van toe<span class=\"_ _2\"></span>passin<span class=\"_ _2\"></span>g, een de<span class=\"_ _2\"></span>el van een fin<span class=\"_ _2\"></span>ancie<span class=\"_ _2\"></span>el actief of d<span class=\"_ _2\"></span>eel van ee<span class=\"_ _2\"></span>n groep van ge<span class=\"_ _2\"></span>lijkaardig<span class=\"_ _2\"></span>e financ<span class=\"_ _2\"></span>i\u00eble ac<span class=\"_ _2\"></span>tiva<span class=\"_ _1a\"></span>) wordt ui<span class=\"_ _2\"></span>tgeb<span class=\"_ _2\"></span>oek<span class=\"_ _6\"></span>t wannee<span class=\"_ _2\"></span>r:\u2022<span class=\"_ _42\"> </span>de rech<span class=\"_ _2\"></span>ten om kasstrome<span class=\"_ _2\"></span>n uit he<span class=\"_ _2\"></span>t actief te ont<span class=\"_ _2\"></span>vange<span class=\"_ _2\"></span>n, ver<span class=\"_ _2\"></span>vallen zijn;\u2022<span class=\"_ _42\"> </span>de groe<span class=\"_ _2\"></span>p het rech<span class=\"_ _2\"></span>t beh<span class=\"_ _2\"></span>oudt o<span class=\"_ _2\"></span>m kasstrom<span class=\"_ _2\"></span>en uit h<span class=\"_ _2\"></span>et actief te ont<span class=\"_ _2\"></span>vang<span class=\"_ _2\"></span>en, maar e<span class=\"_ _2\"></span>en verpl<span class=\"_ _2\"></span>ichting is a<span class=\"_ _2\"></span>ange<span class=\"_ _2\"></span>gaanom ze volled<span class=\"_ _2\"></span>ig en zonde<span class=\"_ _2\"></span>r relevant uits<span class=\"_ _2\"></span>tel te betalen a<span class=\"_ _2\"></span>an een d<span class=\"_ _2\"></span>erde par<span class=\"_ _6\"></span>tij in het kad<span class=\"_ _2\"></span>er van een \u2018doorge<span class=\"_ _2\"></span>efreg<span class=\"_ _2\"></span>eling\u2019;of\u2022<span class=\"_ _42\"> </span>de groe<span class=\"_ _2\"></span>p haar rec<span class=\"_ _2\"></span>hten om kasstrom<span class=\"_ _2\"></span>en uit h<span class=\"_ _2\"></span>et actief te ont<span class=\"_ _2\"></span>vange<span class=\"_ _2\"></span>n, heef<span class=\"_ _6\"></span>t overgedra<span class=\"_ _2\"></span>gen en of<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>l (<span class=\"_ _1a\"></span>a) vrijwel alle risico\u2019<span class=\"_ _0\"></span>s e<span class=\"_ _2\"></span>n voorde<span class=\"_ _2\"></span>len van het a<span class=\"_ _2\"></span>ctief hee<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>t overge<span class=\"_ _2\"></span>dragen, of<span class=\"_ _2\"></span>wel (b) niet vrijwel a<span class=\"_ _2\"></span>lle risic<span class=\"_ _2\"></span>o\u2019<span class=\"_ _0\"></span>s en voorde<span class=\"_ _2\"></span>len van het actief h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t overg<span class=\"_ _2\"></span>edrag<span class=\"_ _2\"></span>en of beh<span class=\"_ _2\"></span>oude<span class=\"_ _2\"></span>n, maar d<span class=\"_ _2\"></span>e control<span class=\"_ _2\"></span>e van het actie<span class=\"_ _2\"></span>f heef<span class=\"_ _6\"></span>t overgedrag<span class=\"_ _2\"></span>en.Wanneer aan d<span class=\"_ _2\"></span>e criteri<span class=\"_ _2\"></span>a van IFRS 9 voor het ui<span class=\"_ _2\"></span>tbo<span class=\"_ _2\"></span>eken niet is voldaa<span class=\"_ _2\"></span>n, blijven d<span class=\"_ _2\"></span>e vorderin<span class=\"_ _2\"></span>gen o<span class=\"_ _2\"></span>pgen<span class=\"_ _2\"></span>omen wo<span class=\"_ _2\"></span>rden in de bal<span class=\"_ _2\"></span>ans, ter<span class=\"_ _2\"></span>wijl de in<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>omsten die d<span class=\"_ _2\"></span>e groep on<span class=\"_ _2\"></span>tvan<span class=\"_ _2\"></span>gt binne<span class=\"_ _2\"></span>n het kade<span class=\"_ _2\"></span>r van financ<span class=\"_ _2\"></span>iering<span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>/<span class=\"_ _2\"></span>factoring<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>rege<span class=\"_ _2\"></span>lingen opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en worde<span class=\"_ _2\"></span>n als een fin<span class=\"_ _2\"></span>anci\u00eb<span class=\"_ _2\"></span>le verpl<span class=\"_ _2\"></span>ichting.Een financi\u00eb<span class=\"_ _2\"></span>le verp<span class=\"_ _2\"></span>lichting wo<span class=\"_ _2\"></span>rdt uit<span class=\"_ _2\"></span>gebo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>t wann<span class=\"_ _2\"></span>eer de verp<span class=\"_ _2\"></span>lichting k<span class=\"_ _2\"></span>wij<span class=\"_ _2\"></span>tges<span class=\"_ _2\"></span>chol<span class=\"_ _2\"></span>den of ge<span class=\"_ _2\"></span>schrapt wo<span class=\"_ _2\"></span>rdt of haar ver<span class=\"_ _2\"></span>val<span class=\"_ _2\"></span>datum he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t b<span class=\"_ _2\"></span>ereik<span class=\"_ _2\"></span>t. Wannee<span class=\"_ _2\"></span>r een b<span class=\"_ _2\"></span>estaa<span class=\"_ _2\"></span>nde financ<span class=\"_ _2\"></span>i\u00eble verp<span class=\"_ _2\"></span>lichtin<span class=\"_ _2\"></span>g ver<span class=\"_ _2\"></span>vange<span class=\"_ _2\"></span>n wordt do<span class=\"_ _2\"></span>or een a<span class=\"_ _2\"></span>ndere van dezelfde kre<span class=\"_ _2\"></span>diet<span class=\"_ _2\"></span>vers<span class=\"_ _2\"></span>trekker maar me<span class=\"_ _2\"></span>t aanzienlij<span class=\"_ _2\"></span>k versch<span class=\"_ _2\"></span>illend<span class=\"_ _2\"></span>e voor<span class=\"_ _2\"></span>waarde<span class=\"_ _2\"></span>n, of wannee<span class=\"_ _2\"></span>r de be<span class=\"_ _2\"></span>staan<span class=\"_ _2\"></span>de verplic<span class=\"_ _2\"></span>hting overge<span class=\"_ _2\"></span>drage<span class=\"_ _2\"></span>n wordt na<span class=\"_ _2\"></span>ar een an<span class=\"_ _2\"></span>dere kredi<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>verstrek<span class=\"_ _2\"></span>ker en de groep do<span class=\"_ _2\"></span>or haa<span class=\"_ _2\"></span>r oorsp<span class=\"_ _2\"></span>ronkelijke kredi<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>verstrek<span class=\"_ _2\"></span>ker van haar verplic<span class=\"_ _2\"></span>hting word<span class=\"_ _2\"></span>t gek<span class=\"_ _2\"></span>weten, of de voor<span class=\"_ _2\"></span>waa<span class=\"_ _2\"></span>rden van ee<span class=\"_ _2\"></span>n bes<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e verplic<span class=\"_ _2\"></span>hting aanzie<span class=\"_ _2\"></span>nlijke wijziging<span class=\"_ _2\"></span>en ond<span class=\"_ _2\"></span>ergaan<span class=\"_ _2\"></span>, wordt ee<span class=\"_ _2\"></span>n derg<span class=\"_ _2\"></span>elijke ruil of wijziging beh<span class=\"_ _2\"></span>andel<span class=\"_ _2\"></span>d als ee<span class=\"_ _2\"></span>n uitbo<span class=\"_ _2\"></span>ekin<span class=\"_ _2\"></span>g van de oor<span class=\"_ _2\"></span>spronkelijke verplic<span class=\"_ _2\"></span>hting en d<span class=\"_ _2\"></span>e boe<span class=\"_ _2\"></span>king van e<span class=\"_ _2\"></span>en nieuwe ver<span class=\"_ _2\"></span>plichtin<span class=\"_ _2\"></span>g en word<span class=\"_ _2\"></span>t het versc<span class=\"_ _2\"></span>hil tusse<span class=\"_ _2\"></span>n de resp<span class=\"_ _2\"></span>ectieve be<span class=\"_ _2\"></span>drage<span class=\"_ _2\"></span>n opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en in de res<span class=\"_ _2\"></span>ultatenrekening.De voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>waarden zijn a<span class=\"_ _2\"></span>anzienlijk ver<span class=\"_ _2\"></span>schille<span class=\"_ _2\"></span>nd wanne<span class=\"_ _2\"></span>er de verdisc<span class=\"_ _2\"></span>onteerde h<span class=\"_ _2\"></span>uidige wa<span class=\"_ _2\"></span>arde van de kass<span class=\"_ _2\"></span>tromen krach<span class=\"_ _2\"></span>tens de nieuwe voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>waarden, i<span class=\"_ _2\"></span>nclusie<span class=\"_ _2\"></span>f eventuele beta<span class=\"_ _2\"></span>alde verg<span class=\"_ _2\"></span>oed<span class=\"_ _2\"></span>ingen n<span class=\"_ _2\"></span>a af<span class=\"_ _2\"></span>trek van eventue<span class=\"_ _2\"></span>le ont<span class=\"_ _2\"></span>vange<span class=\"_ _2\"></span>n en verdisc<span class=\"_ _2\"></span>onteerde ve<span class=\"_ _2\"></span>rgoe<span class=\"_ _2\"></span>dinge<span class=\"_ _2\"></span>n gebr<span class=\"_ _2\"></span>uik makend van de oo<span class=\"_ _2\"></span>rspronkelijke ef<span class=\"_ _2\"></span>fectieve intres<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>voet, mins<span class=\"_ _2\"></span>tens tien proc<span class=\"_ _2\"></span>ent versc<span class=\"_ _2\"></span>hilt van de verdis<span class=\"_ _2\"></span>conteerd<span class=\"_ _2\"></span>e huidig<span class=\"_ _2\"></span>e waarde van de resteren<span class=\"_ _2\"></span>de kass<span class=\"_ _2\"></span>tromen van de o<span class=\"_ _2\"></span>orspro<span class=\"_ _2\"></span>nkelijk<span class=\"_ _0\"></span>e  financi\u00eb<span class=\"_ _2\"></span>le verplichting.T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 21. Sen<span class=\"_ _0\"></span>ior Secu<span class=\"_ _1a\"></span>red No<span class=\"_ _0\"></span>tes(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _1e6\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _134\"> </span>2021</span>T<span class=\"_ _0\"></span>otaal S<span class=\"_ _2\"></span>enio<span class=\"_ _2\"></span>r Secu<span class=\"_ _2\"></span>red N<span class=\"_ _2\"></span>otes voo<span class=\"_ _2\"></span>r 132<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>355 <span class=\"_ _124\"> </span><span class=\"ls5e ws5c\">240.458<span class=\"_ _0\"></span> <span class=\"_ _2\"></span></span>voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenLanglopend deel<span class=\"_ _4a\"> </span><span class=\"lsa1 ws9f\">1<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>0<span class=\"_ _6\"></span>.74<span class=\"_ _6\"></span>5<span class=\"_ _2\"></span> <span class=\"_ _194\"> </span>2<span class=\"_ _6\"></span>3<span class=\"_ _2\"></span>3<span class=\"_ _6\"></span>.<span class=\"_ _2\"></span>74<span class=\"_ _6\"></span>4<span class=\"_ _2\"></span> <span class=\"_ _0\"></span></span>Waarvan: brutoschuld<span class=\"_ _177\"> </span><span class=\"ls53 ws51\">132.489 <span class=\"_ _65\"> </span><span class=\"ls4c ws4a\">234<span class=\"_ _0\"></span>.657 </span></span>Waar<span class=\"_ _2\"></span>van: geactivee<span class=\"_ _2\"></span>rde (<span class=\"_ _6\"></span>1<span class=\"_ _6\"></span>.<span class=\"_ _2\"></span>74<span class=\"_ _6\"></span>4<span class=\"_ _2\"></span>)<span class=\"_ _11e\"> </span><span class=\"ls69 ws67\">(9<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>3)</span>financieringsk<span class=\"_ _1a\"></span>ostenK<span class=\"_ _0\"></span>or<span class=\"_ _2\"></span>tlopend deel<span class=\"_ _5b\"> </span><span class=\"ls51 ws4f\">1.<span class=\"_ _2\"></span>61<span class=\"_ _2\"></span>1 <span class=\"_ _12c\"> </span><span class=\"ls50 ws4e\">6<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>14<span class=\"_ _2\"></span> </span></span>Waar<span class=\"_ _2\"></span>van: opgeb<span class=\"_ _2\"></span>ouwde in<span class=\"_ _2\"></span>tresten<span class=\"_ _e5\"> </span><span class=\"ls44 ws42\">3.355<span class=\"_ _32\"> </span><span class=\"ls5a ws58\">7.<span class=\"_ _6\"></span>1<span class=\"_ _6\"></span>6<span class=\"_ _2\"></span>9</span></span>Waar<span class=\"_ _2\"></span>van: geactivee<span class=\"_ _2\"></span>rde (<span class=\"_ _6\"></span>1<span class=\"_ _6\"></span>.<span class=\"_ _2\"></span>74<span class=\"_ _6\"></span>4<span class=\"_ _2\"></span>)<span class=\"_ _7e\"> </span><span class=\"lsb1 wsaf\">(4<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>)</span>financieringsk<span class=\"_ _1a\"></span>ostenOp 3 aug<span class=\"_ _2\"></span>ustus 2015 heef<span class=\"_ _6\"></span>t Belysse I<span class=\"_ _2\"></span>ssuer S.<span class=\"_ _2\"></span>\u00e0 r<span class=\"_ _0\"></span>.l. (voorhee<span class=\"_ _2\"></span>n LSF9 Balta Issu<span class=\"_ _2\"></span>er S.\u00e0 r<span class=\"_ _0\"></span>.l.) een totaalbed<span class=\"_ _2\"></span>rag van \u20ac 290,0 miljoen u<span class=\"_ _2\"></span>itge<span class=\"_ _2\"></span>geven aan Se<span class=\"_ _2\"></span>nior Se<span class=\"_ _2\"></span>cured No<span class=\"_ _2\"></span>tes met ee<span class=\"_ _2\"></span>n intrest<span class=\"_ _2\"></span>voe<span class=\"_ _2\"></span>t van 7<span class=\"_ _24\"></span>,75<span class=\"_ _0\"></span>% als o<span class=\"_ _2\"></span>nderd<span class=\"_ _2\"></span>eel van de financ<span class=\"_ _2\"></span>iering van d<span class=\"_ _2\"></span>e overname van Bal<span class=\"_ _2\"></span>ta Fina<span class=\"_ _2\"></span>nce S.\u00e0 r<span class=\"_ _0\"></span>.l. en haar d<span class=\"_ _2\"></span>ochteron<span class=\"_ _2\"></span>dern<span class=\"_ _2\"></span>eming<span class=\"_ _2\"></span>en. De ver<span class=\"_ _6\"></span>valdatum van de Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes was 15 sep<span class=\"_ _2\"></span>tember 2022. In juni, juli en aug<span class=\"_ _2\"></span>ustus 2017 heef<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>e groep e<span class=\"_ _2\"></span>en ge<span class=\"_ _2\"></span>deel<span class=\"_ _2\"></span>telijke terugb<span class=\"_ _2\"></span>etaling ui<span class=\"_ _2\"></span>tgevoe<span class=\"_ _2\"></span>rd van in totaal \u20ac 55,1 miljoen. De gro<span class=\"_ _2\"></span>ep kondigde o<span class=\"_ _2\"></span>p 2 febru<span class=\"_ _2\"></span>ari 2021 aan dat ze een overeenkomst h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t g<span class=\"_ _2\"></span>esloten met o<span class=\"_ _2\"></span>bliga<span class=\"_ _2\"></span>tiehou<span class=\"_ _2\"></span>ders di<span class=\"_ _2\"></span>e ca. 52% ver<span class=\"_ _2\"></span>tege<span class=\"_ _2\"></span>nwoordig<span class=\"_ _2\"></span>en van de totale ho<span class=\"_ _2\"></span>ofdsom van de 7<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>75% Senior Se<span class=\"_ _2\"></span>cured N<span class=\"_ _2\"></span>otes met ver<span class=\"_ _2\"></span>vald<span class=\"_ _2\"></span>ag in 2022 (de \u2018Bes<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e Notes\u2019), uitge<span class=\"_ _2\"></span>geven doo<span class=\"_ _2\"></span>r LSF9 Balta Issue<span class=\"_ _2\"></span>r S.\u00e0 r<span class=\"_ _0\"></span>.l. (de \u2018Emit<span class=\"_ _2\"></span>tent<span class=\"_ _2\"></span>\u2019) om hun Bes<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e Notes op te nem<span class=\"_ _2\"></span>en in een ruilb<span class=\"_ _2\"></span>od (het \u2018<span class=\"_ _2\"></span>Ruilbo<span class=\"_ _2\"></span>d\u2019) voor ni<span class=\"_ _2\"></span>euwe Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes met ver<span class=\"_ _2\"></span>val<span class=\"_ _2\"></span>dag 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 202<span class=\"_ _0\"></span>4 (de \u2018Nie<span class=\"_ _2\"></span>uwe Notes\u2019), om te stemmen voo<span class=\"_ _2\"></span>r bep<span class=\"_ _2\"></span>aalde w<span class=\"_ _2\"></span>ijziginge<span class=\"_ _2\"></span>n aan de voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>waarden van de Bes<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e Notes en de in<span class=\"_ _2\"></span>denture die d<span class=\"_ _2\"></span>e Best<span class=\"_ _2\"></span>aande Notes reg<span class=\"_ _2\"></span>elt (de \u2018Bes<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e Inde<span class=\"_ _2\"></span>nture\u2019) door mi<span class=\"_ _2\"></span>ddel van e<span class=\"_ _2\"></span>en verzo<span class=\"_ _2\"></span>ek om toelatin<span class=\"_ _2\"></span>g (\u2018V<span class=\"_ _1a\"></span>er<span class=\"_ _2\"></span>zoek om T<span class=\"_ _0\"></span>oelatin<span class=\"_ _2\"></span>g\u2019) en om he<span class=\"_ _2\"></span>t be<span class=\"_ _2\"></span>gin te onder<span class=\"_ _2\"></span>steunen van ee<span class=\"_ _2\"></span>n plan van re<span class=\"_ _2\"></span>geling (h<span class=\"_ _2\"></span>et \u2018Plan\u2019) krach<span class=\"_ _2\"></span>tens Deel 26 van de Br<span class=\"_ _2\"></span>itse Co<span class=\"_ _2\"></span>mpanie<span class=\"_ _2\"></span>s Act 2006 of een an<span class=\"_ _2\"></span>aloo<span class=\"_ _2\"></span>g wet<span class=\"_ _2\"></span>telijk proc<span class=\"_ _2\"></span>es in he<span class=\"_ _2\"></span>t V<span class=\"_ _0\"></span>ereni<span class=\"_ _2\"></span>gd Koninkrijk (het \u2018V<span class=\"_ _1a\"></span>er<span class=\"_ _2\"></span>zoek om ee<span class=\"_ _2\"></span>n Plan\u2019).Op 3 ma<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>t 2021 was de groe<span class=\"_ _2\"></span>p verheu<span class=\"_ _2\"></span>gd te kunnen aankondig<span class=\"_ _2\"></span>en dat ze voldo<span class=\"_ _2\"></span>end<span class=\"_ _2\"></span>e steun heef<span class=\"_ _6\"></span>t ont<span class=\"_ _2\"></span>vange<span class=\"_ _2\"></span>n voor he<span class=\"_ _2\"></span>t Ruilbod o<span class=\"_ _2\"></span>m het te imple<span class=\"_ _2\"></span>menteren zond<span class=\"_ _2\"></span>er ee<span class=\"_ _2\"></span>n plan van re<span class=\"_ _2\"></span>geling te mo<span class=\"_ _2\"></span>eten toepass<span class=\"_ _2\"></span>en. In aan<span class=\"_ _2\"></span>merk<span class=\"_ _2\"></span>ing komende h<span class=\"_ _2\"></span>oude<span class=\"_ _2\"></span>rs van de Bes<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e Notes had<span class=\"_ _2\"></span>den op geld<span class=\"_ _2\"></span>ige wijze \u20ac 233.06<span class=\"_ _0\"></span>1.<span class=\"_ _2\"></span>300 op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men (en niet op g<span class=\"_ _2\"></span>eldig<span class=\"_ _2\"></span>e wijze terugge<span class=\"_ _2\"></span>trokken<span class=\"_ _0\"></span>) in d<span class=\"_ _2\"></span>e totale hoofds<span class=\"_ _2\"></span>om (goed voo<span class=\"_ _2\"></span>r 99<span class=\"_ _0\"></span>,22%) om hun Besta<span class=\"_ _2\"></span>ande N<span class=\"_ _2\"></span>otes om te ruilen voo<span class=\"_ _2\"></span>r nieuwe Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes met ver<span class=\"_ _6\"></span>valdag 31 dec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 202<span class=\"_ _0\"></span>4 (de \u2018Nieuwe N<span class=\"_ _2\"></span>otes\u2019) of cash en te stemme<span class=\"_ _2\"></span>n voor be<span class=\"_ _2\"></span>paal<span class=\"_ _2\"></span>de wijziging<span class=\"_ _2\"></span>en aan d<span class=\"_ _2\"></span>e voor<span class=\"_ _2\"></span>waarde<span class=\"_ _2\"></span>n van de Bes<span class=\"_ _2\"></span>taande N<span class=\"_ _2\"></span>otes en de Be<span class=\"_ _2\"></span>staan<span class=\"_ _2\"></span>de Ind<span class=\"_ _2\"></span>enture doo<span class=\"_ _2\"></span>r midd<span class=\"_ _2\"></span>el van het V<span class=\"_ _1a\"></span>er<span class=\"_ _2\"></span>zoek om T<span class=\"_ _0\"></span>oelating<span class=\"_ _2\"></span>. Bijgevolg we<span class=\"_ _2\"></span>rd de Europese Sup<span class=\"_ _2\"></span>er Se<span class=\"_ _2\"></span>nior Revolving C<span class=\"_ _2\"></span>redit Facil<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y van \u20ac 61 miljoen verde<span class=\"_ _2\"></span>r verlen<span class=\"_ _2\"></span>gd tot 30 juni 2024<span class=\"_ _1a\"></span>.De intres<span class=\"_ _2\"></span>ten op de Sen<span class=\"_ _2\"></span>ior Sec<span class=\"_ _2\"></span>ured Notes b<span class=\"_ _2\"></span>edrag<span class=\"_ _2\"></span>en 7<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>75% per j<span class=\"_ _2\"></span>aar en zijn hal<span class=\"_ _2\"></span>fjaa<span class=\"_ _2\"></span>rlijks beta<span class=\"_ _2\"></span>albaar o<span class=\"_ _2\"></span>p 15 maar<span class=\"_ _6\"></span>t en 15 septemb<span class=\"_ _2\"></span>er van elk jaa<span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>, te beginne<span class=\"_ _2\"></span>n op 15 ma<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>t 2016. Als onde<span class=\"_ _2\"></span>rdeel van d<span class=\"_ _2\"></span>e boveng<span class=\"_ _2\"></span>enoe<span class=\"_ _2\"></span>mde verl<span class=\"_ _2\"></span>engin<span class=\"_ _2\"></span>g werd een PIK<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>rente van 1% per jaar toe<span class=\"_ _2\"></span>gevoe<span class=\"_ _2\"></span>gd.Op 4 apr<span class=\"_ _2\"></span>il 2022 heef<span class=\"_ _6\"></span>t de Emit<span class=\"_ _2\"></span>tent ee<span class=\"_ _2\"></span>n inschri<span class=\"_ _2\"></span>jvings<span class=\"_ _2\"></span>aanb<span class=\"_ _2\"></span>od en ee<span class=\"_ _2\"></span>n toelatingsver<span class=\"_ _2\"></span>zoek g<span class=\"_ _2\"></span>edaa<span class=\"_ _2\"></span>n met be<span class=\"_ _2\"></span>trekkin<span class=\"_ _2\"></span>g tot zijn op dat og<span class=\"_ _2\"></span>enblik u<span class=\"_ _2\"></span>itsta<span class=\"_ _2\"></span>ande \u20ac 234.027<span class=\"_ _0\"></span>.888 in hoofdsom van de Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes, sam<span class=\"_ _2\"></span>en met e<span class=\"_ _2\"></span>en geli<span class=\"_ _2\"></span>jk<span class=\"_ _2\"></span>tijdig<span class=\"_ _2\"></span>e private plaa<span class=\"_ _2\"></span>tsing van de Sen<span class=\"_ _2\"></span>ior Sec<span class=\"_ _2\"></span>ured Notes aa<span class=\"_ _2\"></span>n een b<span class=\"_ _2\"></span>esta<span class=\"_ _2\"></span>ande obli<span class=\"_ _2\"></span>gatieho<span class=\"_ _2\"></span>uder<span class=\"_ _0\"></span>. M<span class=\"_ _2\"></span>eer dan 9<span class=\"_ _2\"></span>0% van de hou<span class=\"_ _2\"></span>ders van d<span class=\"_ _2\"></span>e hoofdb<span class=\"_ _2\"></span>edra<span class=\"_ _2\"></span>gen van de No<span class=\"_ _2\"></span>tes heef<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>eel<span class=\"_ _2\"></span>genom<span class=\"_ _2\"></span>en aan h<span class=\"_ _2\"></span>et inschr<span class=\"_ _2\"></span>ijvin<span class=\"_ _2\"></span>gsaanb<span class=\"_ _2\"></span>od en h<span class=\"_ _2\"></span>et toelating<span class=\"_ _2\"></span>sverzoe<span class=\"_ _2\"></span>k, wat hee<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>t gele<span class=\"_ _2\"></span>id tot een nieuwe fi<span class=\"_ _2\"></span>nanci<span class=\"_ _2\"></span>ering voo<span class=\"_ _2\"></span>r een totaalb<span class=\"_ _2\"></span>edrag van \u20ac 130 miljoen van d<span class=\"_ _2\"></span>e Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes, met in<span class=\"_ _2\"></span>beg<span class=\"_ _2\"></span>rip van de Seni<span class=\"_ _2\"></span>or Secure<span class=\"_ _2\"></span>d Notes ui<span class=\"_ _2\"></span>tgegeven i<span class=\"_ _2\"></span>n het kade<span class=\"_ _2\"></span>r van de private pla<span class=\"_ _2\"></span>atsing en d<span class=\"_ _2\"></span>e hierna ve<span class=\"_ _2\"></span>rmel<span class=\"_ _2\"></span>de wijzigin<span class=\"_ _2\"></span>gen.In het kad<span class=\"_ _2\"></span>er van het ins<span class=\"_ _2\"></span>chrijv<span class=\"_ _2\"></span>ingsa<span class=\"_ _2\"></span>anbo<span class=\"_ _2\"></span>d en het toelating<span class=\"_ _2\"></span>sverzoe<span class=\"_ _2\"></span>k heef<span class=\"_ _6\"></span>t de Emit<span class=\"_ _2\"></span>tent ook b<span class=\"_ _2\"></span>epa<span class=\"_ _2\"></span>alde wijziging<span class=\"_ _2\"></span>en aan<span class=\"_ _2\"></span>gebra<span class=\"_ _2\"></span>cht aan d<span class=\"_ _2\"></span>e Inden<span class=\"_ _2\"></span>ture, onder m<span class=\"_ _2\"></span>eer h<span class=\"_ _2\"></span>et verlag<span class=\"_ _2\"></span>en van de a\ufb02o<span class=\"_ _2\"></span>ssingsp<span class=\"_ _2\"></span>rijs van de Se<span class=\"_ _2\"></span>nior Se<span class=\"_ _2\"></span>cured No<span class=\"_ _2\"></span>tes gedu<span class=\"_ _2\"></span>rende d<span class=\"_ _2\"></span>e peri<span class=\"_ _2\"></span>ode op of n<span class=\"_ _2\"></span>a 15 maar<span class=\"_ _6\"></span>t 2023 t<span class=\"_ _0\"></span>ot (maar met uitslu<span class=\"_ _2\"></span>iting van) de datum van a\ufb02oss<span class=\"_ _2\"></span>ing, tot 100% van d<span class=\"_ _2\"></span>e hoofds<span class=\"_ _2\"></span>om daar<span class=\"_ _2\"></span>van p<span class=\"_ _2\"></span>lus op<span class=\"_ _2\"></span>gebo<span class=\"_ _2\"></span>uwde en o<span class=\"_ _2\"></span>nbeta<span class=\"_ _2\"></span>alde intre<span class=\"_ _2\"></span>st en Aanvulle<span class=\"_ _2\"></span>nde Be<span class=\"_ _2\"></span>drage<span class=\"_ _2\"></span>n.De kosten die verb<span class=\"_ _2\"></span>onde<span class=\"_ _2\"></span>n zijn aan de ui<span class=\"_ _2\"></span>tgif<span class=\"_ _6\"></span>te van Senior Secure<span class=\"_ _2\"></span>d Notes werde<span class=\"_ _2\"></span>n opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en in de b<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>e en worden afg<span class=\"_ _2\"></span>esch<span class=\"_ _2\"></span>reven in de winst-e<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>verlies<span class=\"_ _2\"></span>rekening over de pe<span class=\"_ _2\"></span>riod<span class=\"_ _2\"></span>e van de schul<span class=\"_ _2\"></span>d in overeens<span class=\"_ _2\"></span>temming met d<span class=\"_ _2\"></span>e ef<span class=\"_ _2\"></span>fecti<span class=\"_ _2\"></span>eve-<span class=\"_ _2\"></span>rentemeth<span class=\"_ _2\"></span>ode. Hi<span class=\"_ _2\"></span>erui<span class=\"_ _2\"></span>t volgt da<span class=\"_ _2\"></span>t het be<span class=\"_ _2\"></span>drag van geac<span class=\"_ _2\"></span>tiveerde fi<span class=\"_ _2\"></span>nanci<span class=\"_ _2\"></span>erings<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>osten ui<span class=\"_ _2\"></span>tgeg<span class=\"_ _2\"></span>even geduren<span class=\"_ _2\"></span>de 2022 gelijk is a<span class=\"_ _2\"></span>an \u20ac 2,8 miljoe<span class=\"_ _2\"></span>n. Dat b<span class=\"_ _2\"></span>edrag is grotend<span class=\"_ _2\"></span>eels toe te schrijven a<span class=\"_ _2\"></span>an de ee<span class=\"_ _2\"></span>nmalig<span class=\"_ _2\"></span>e opnam<span class=\"_ _2\"></span>e in de wins<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>n-verlies<span class=\"_ _2\"></span>rekening van de res<span class=\"_ _2\"></span>terende ge<span class=\"_ _2\"></span>activee<span class=\"_ _2\"></span>rde kosten op de vro<span class=\"_ _2\"></span>egere S<span class=\"_ _2\"></span>enior Se<span class=\"_ _2\"></span>cured N<span class=\"_ _2\"></span>otes die ver<span class=\"_ _2\"></span>vallen in 2024 (\u20ac 1,3 miljoen)<span class=\"_ _1a\"></span>, ter<span class=\"_ _2\"></span>wijl een b<span class=\"_ _2\"></span>edra<span class=\"_ _2\"></span>g van \u20ac 5,1 miljoen aan financ<span class=\"_ _2\"></span>iering<span class=\"_ _2\"></span>skosten werd geac<span class=\"_ _2\"></span>tiveerd me<span class=\"_ _2\"></span>t betrek<span class=\"_ _2\"></span>king tot  de her<span class=\"_ _2\"></span>zien<span class=\"_ _2\"></span>e Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes.Het kor<span class=\"_ _2\"></span>tlop<span class=\"_ _2\"></span>end<span class=\"_ _2\"></span>e deel van d<span class=\"_ _2\"></span>e schul<span class=\"_ _2\"></span>d verbon<span class=\"_ _2\"></span>den aa<span class=\"_ _2\"></span>n de Seni<span class=\"_ _2\"></span>or Secu<span class=\"_ _2\"></span>red Notes ho<span class=\"_ _2\"></span>udt ver<span class=\"_ _2\"></span>band m<span class=\"_ _2\"></span>et de opg<span class=\"_ _2\"></span>ebo<span class=\"_ _2\"></span>uwde intres<span class=\"_ _2\"></span>ten die beta<span class=\"_ _2\"></span>albaar zijn o<span class=\"_ _2\"></span>p de volg<span class=\"_ _2\"></span>ende intrestb<span class=\"_ _2\"></span>etaal<span class=\"_ _2\"></span>datum, de PIK<span class=\"_ _1a\"></span>-intre<span class=\"_ _2\"></span>st en he<span class=\"_ _2\"></span>t deel van de gea<span class=\"_ _2\"></span>ctiveerd<span class=\"_ _2\"></span>e financ<span class=\"_ _2\"></span>ierin<span class=\"_ _2\"></span>gskosten dat zal word<span class=\"_ _2\"></span>en afges<span class=\"_ _2\"></span>chreven in de wins<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>verlies<span class=\"_ _2\"></span>rekening over de volgende 1<span class=\"_ _0\"></span>2 maanden.De zekerheid<span class=\"_ _2\"></span>sovereenkomsten die in h<span class=\"_ _2\"></span>et verle<span class=\"_ _2\"></span>den we<span class=\"_ _2\"></span>rden gesl<span class=\"_ _2\"></span>oten, blijven van k<span class=\"_ _2\"></span>racht, waard<span class=\"_ _2\"></span>oor de S<span class=\"_ _2\"></span>enior Se<span class=\"_ _2\"></span>cured Notes en de o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>bouwd<span class=\"_ _2\"></span>e intresten op d<span class=\"_ _2\"></span>e Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes col<span class=\"_ _2\"></span>lectief zij<span class=\"_ _2\"></span>n gewaarb<span class=\"_ _2\"></span>orgd. O<span class=\"_ _2\"></span>nder d<span class=\"_ _2\"></span>e Senior Secure<span class=\"_ _2\"></span>d Notes Ind<span class=\"_ _2\"></span>enture is de gro<span class=\"_ _2\"></span>ep ond<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>worp<span class=\"_ _2\"></span>en aan driemaandelij<span class=\"_ _1a\"></span>kse r<span class=\"_ _0\"></span>app<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>teri<span class=\"_ _0\"></span>ngsvereist<span class=\"_ _0\"></span>en en bepaalde bep<span class=\"_ _2\"></span>erk<span class=\"_ _2\"></span>ingen o<span class=\"_ _2\"></span>p bep<span class=\"_ _2\"></span>erk<span class=\"_ _2\"></span>te b<span class=\"_ _2\"></span>etaling<span class=\"_ _2\"></span>en en het a<span class=\"_ _2\"></span>angaan van schul<span class=\"_ _2\"></span>den. D<span class=\"_ _2\"></span>e Senior S<span class=\"_ _2\"></span>ecure<span class=\"_ _2\"></span>d Notes worden g<span class=\"_ _2\"></span>ewaarbo<span class=\"_ _2\"></span>rgd door zekerhe<span class=\"_ _2\"></span>idsrec<span class=\"_ _2\"></span>hten van eers<span class=\"_ _2\"></span>te rangorde o<span class=\"_ _2\"></span>p een aan<span class=\"_ _2\"></span>tal activa die vo<span class=\"_ _2\"></span>ornam<span class=\"_ _2\"></span>elijk be<span class=\"_ _2\"></span>trekkin<span class=\"_ _2\"></span>g hebb<span class=\"_ _2\"></span>en op a<span class=\"_ _2\"></span>andel<span class=\"_ _2\"></span>en van de bor<span class=\"_ _2\"></span>gverstrek<span class=\"_ _2\"></span>kers en bep<span class=\"_ _2\"></span>aald<span class=\"_ _2\"></span>e intragroe<span class=\"_ _2\"></span>pslen<span class=\"_ _2\"></span>ingen en -vord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en van de bo<span class=\"_ _2\"></span>rgverstre<span class=\"_ _2\"></span>kkers. In 2020 werden bijkomend<span class=\"_ _2\"></span>e zekerhede<span class=\"_ _2\"></span>n uitge<span class=\"_ _2\"></span>geven ten gunste van de obli<span class=\"_ _2\"></span>gatieho<span class=\"_ _2\"></span>uder<span class=\"_ _2\"></span>s en de Europes<span class=\"_ _2\"></span>e Super S<span class=\"_ _2\"></span>enior Revolv<span class=\"_ _2\"></span>ing Credi<span class=\"_ _2\"></span>t Facilit<span class=\"_ _2\"></span>y ba<span class=\"_ _2\"></span>nken met betrek<span class=\"_ _2\"></span>king tot het Be<span class=\"_ _2\"></span>lgisch vastgo<span class=\"_ _2\"></span>ed in Waregem en Sin<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>Baaf<span class=\"_ _2\"></span>s-Vijve. De gro<span class=\"_ _2\"></span>ep beh<span class=\"_ _2\"></span>oud<span class=\"_ _2\"></span>t de volle<span class=\"_ _2\"></span>dige ei<span class=\"_ _2\"></span>gend<span class=\"_ _2\"></span>oms<span class=\"_ _2\"></span>- en explo<span class=\"_ _2\"></span>itatiere<span class=\"_ _2\"></span>chten van de in onde<span class=\"_ _2\"></span>rpan<span class=\"_ _2\"></span>d gegeven a<span class=\"_ _2\"></span>ctiva. In geval van niet-terugbet<span class=\"_ _2\"></span>aling van de Seni<span class=\"_ _2\"></span>or Secure<span class=\"_ _2\"></span>d Notes en d<span class=\"_ _2\"></span>e daarme<span class=\"_ _2\"></span>e verbo<span class=\"_ _2\"></span>nden intrestb<span class=\"_ _2\"></span>etaling<span class=\"_ _2\"></span>en, kunn<span class=\"_ _2\"></span>en de ob<span class=\"_ _2\"></span>ligatieh<span class=\"_ _2\"></span>oude<span class=\"_ _2\"></span>rs de in onde<span class=\"_ _2\"></span>rpan<span class=\"_ _2\"></span>d gegeven a<span class=\"_ _2\"></span>ctiva terugvord<span class=\"_ _2\"></span>eren. D<span class=\"_ _2\"></span>e zek<span class=\"_ _1a\"></span>erhe<span class=\"_ _2\"></span>den op het Be<span class=\"_ _2\"></span>lgisc<span class=\"_ _2\"></span>h onroere<span class=\"_ _2\"></span>nd go<span class=\"_ _2\"></span>ed in Waregem e<span class=\"_ _2\"></span>n Sint<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>Ba<span class=\"_ _2\"></span>afs-Vijve werd<span class=\"_ _2\"></span>en vrijg<span class=\"_ _2\"></span>egeven in h<span class=\"_ _2\"></span>et kade<span class=\"_ _2\"></span>r van de ope<span class=\"_ _2\"></span>ratie afgesl<span class=\"_ _2\"></span>oten op 4 april 2022, ter<span class=\"_ _2\"></span>wijl B<span class=\"_ _2\"></span>entley zich ga<span class=\"_ _2\"></span>rant stelde.De zekerhe<span class=\"_ _2\"></span>den waarb<span class=\"_ _2\"></span>orge<span class=\"_ _2\"></span>n ook de Su<span class=\"_ _2\"></span>per Se<span class=\"_ _2\"></span>nior Revolvin<span class=\"_ _2\"></span>g Credi<span class=\"_ _2\"></span>t Facilit<span class=\"_ _2\"></span>y (zie T<span class=\"_ _24\"></span>o<span class=\"_ _2\"></span>elich<span class=\"_ _2\"></span>ting 22) en bepa<span class=\"_ _2\"></span>alde h<span class=\"_ _2\"></span>edgin<span class=\"_ _2\"></span>g-verplic<span class=\"_ _2\"></span>htinge<span class=\"_ _2\"></span>n. Overee<span class=\"_ _2\"></span>nkomstig de voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>waarden van de Intercre<span class=\"_ _2\"></span>ditor Agreeme<span class=\"_ _2\"></span>nt, in geval van terugvo<span class=\"_ _2\"></span>rderin<span class=\"_ _2\"></span>g van de zekerheid over he<span class=\"_ _2\"></span>t onde<span class=\"_ _2\"></span>rpand, zull<span class=\"_ _2\"></span>en de ho<span class=\"_ _2\"></span>uder<span class=\"_ _2\"></span>s van Senior S<span class=\"_ _2\"></span>ecure<span class=\"_ _2\"></span>d Notes opb<span class=\"_ _2\"></span>rengsten o<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>vangen van de terug<span class=\"_ _2\"></span>vorderin<span class=\"_ _2\"></span>g van het ond<span class=\"_ _2\"></span>erpan<span class=\"_ _2\"></span>d maar en<span class=\"_ _2\"></span>kel na schul<span class=\"_ _2\"></span>dafbo<span class=\"_ _2\"></span>uw met b<span class=\"_ _2\"></span>etrekk<span class=\"_ _2\"></span>ing tot de Supe<span class=\"_ _2\"></span>r Senior Revolv<span class=\"_ _2\"></span>ing Credi<span class=\"_ _2\"></span>t Facilit<span class=\"_ _2\"></span>y en n<span class=\"_ _2\"></span>adat b<span class=\"_ _2\"></span>epaal<span class=\"_ _2\"></span>de he<span class=\"_ _2\"></span>dging<span class=\"_ _2\"></span>-ver<span class=\"_ _2\"></span>plichtin<span class=\"_ _2\"></span>gen volled<span class=\"_ _2\"></span>ig zijn terugb<span class=\"_ _2\"></span>etaal<span class=\"_ _2\"></span>d. Alle der<span class=\"_ _2\"></span>gelijke opbre<span class=\"_ _2\"></span>ngsten zullen, na<span class=\"_ _2\"></span>dat alle ver<span class=\"_ _2\"></span>plich<span class=\"_ _2\"></span>tingen k<span class=\"_ _2\"></span>rachtens de Sup<span class=\"_ _2\"></span>er Senio<span class=\"_ _2\"></span>r Revolving Cre<span class=\"_ _2\"></span>dit Facili<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y en derg<span class=\"_ _2\"></span>elijke hedg<span class=\"_ _2\"></span>ing<span class=\"_ _2\"></span>-verplic<span class=\"_ _2\"></span>htinge<span class=\"_ _2\"></span>n werden teru<span class=\"_ _2\"></span>gbeta<span class=\"_ _2\"></span>ald, op e<span class=\"_ _2\"></span>en pro rata ma<span class=\"_ _2\"></span>nier gebr<span class=\"_ _2\"></span>uik<span class=\"_ _2\"></span>t word<span class=\"_ _2\"></span>en om alle ver<span class=\"_ _2\"></span>plich<span class=\"_ _2\"></span>tingen zoals aa<span class=\"_ _2\"></span>nge<span class=\"_ _2\"></span>gaan onde<span class=\"_ _2\"></span>r de Ind<span class=\"_ _2\"></span>enture en ie<span class=\"_ _2\"></span>dere an<span class=\"_ _2\"></span>dere verp<span class=\"_ _2\"></span>lichting di<span class=\"_ _2\"></span>e toege<span class=\"_ _2\"></span>laten en ver<span class=\"_ _2\"></span>zekerd werd door he<span class=\"_ _2\"></span>t onde<span class=\"_ _2\"></span>rpand vol<span class=\"_ _2\"></span>gens de Ind<span class=\"_ _2\"></span>enture, terug te bet<span class=\"_ _2\"></span>alen op e<span class=\"_ _2\"></span>en geli<span class=\"_ _2\"></span>jkwa<span class=\"_ _2\"></span>ardige e<span class=\"_ _2\"></span>n propor<span class=\"_ _2\"></span>tionele<span class=\"_ _0\"></span> basis.Wij beves<span class=\"_ _2\"></span>tigen d<span class=\"_ _2\"></span>at wij over de vers<span class=\"_ _2\"></span>lagp<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de aan all<span class=\"_ _2\"></span>e convenanten h<span class=\"_ _2\"></span>ebb<span class=\"_ _2\"></span>en volda<span class=\"_ _2\"></span>an.T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 22. B<span class=\"_ _0\"></span>ank<span class=\"_ _0\"></span>- en o<span class=\"_ _0\"></span>veri<span class=\"_ _1a\"></span>ge leni<span class=\"_ _0\"></span>ngen  De on<span class=\"_ _2\"></span>ders<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e tabel g<span class=\"_ _2\"></span>eef<span class=\"_ _6\"></span>t een over<span class=\"_ _2\"></span>zicht van de ba<span class=\"_ _2\"></span>nk<span class=\"_ _0\"></span>- e<span class=\"_ _2\"></span>n overige l<span class=\"_ _2\"></span>eninge<span class=\"_ _2\"></span>n die be<span class=\"_ _2\"></span>stonde<span class=\"_ _2\"></span>n op 31 decem<span class=\"_ _2\"></span>ber 2022 e<span class=\"_ _2\"></span>n 31 dec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 2021:(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _9e\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _5f\"> </span>2021</span>T<span class=\"_ _0\"></span>otaal b<span class=\"_ _2\"></span>ank<span class=\"_ _1a\"></span>- en overige leni<span class=\"_ _2\"></span>ngen vo<span class=\"_ _2\"></span>or voor<span class=\"_ _2\"></span>tg<span class=\"_ _2\"></span>ezet<span class=\"_ _2\"></span>te 50.350 <span class=\"_ _8c\"> </span><span class=\"ls0 ws0\">1<span class=\"_ _2\"></span>04<span class=\"_ _2\"></span>.081 </span>bedrijfsactiviteitenK<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tlo<span class=\"_ _2\"></span>pen<span class=\"_ _2\"></span>d deel voo<span class=\"_ _2\"></span>r 41.59<span class=\"_ _2\"></span>0 <span class=\"_ _85\"> </span>4<span class=\"_ _2\"></span>3.<span class=\"_ _2\"></span>687 voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenOverige lease<span class=\"_ _0\"></span>verplichtingen<span class=\"_ _17\"> </span><span class=\"lsd wsd\">25<span class=\"_ _2\"></span>.57<span class=\"_ _6\"></span>7 <span class=\"_ _94\"> </span><span class=\"ls8e ws8c\">25<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>620<span class=\"_ _2\"></span> </span></span>Sale-<span class=\"_ _2\"></span>and-leaseback verplich<span class=\"_ _1a\"></span>tingen<span class=\"_ _93\"> </span><span class=\"ls4f ws4d\">16<span class=\"_ _2\"></span>.427<span class=\"_ _98\"> </span><span class=\"ls40 ws3e\">18.405</span></span>Waar<span class=\"_ _2\"></span>van: geactivee<span class=\"_ _2\"></span>rde financ<span class=\"_ _2\"></span>iering<span class=\"_ _2\"></span>skosten met betre<span class=\"_ _2\"></span>kking (290<span class=\"_ _0\"></span>)<span class=\"_ _121\"> </span><span class=\"ls69 ws67\">(3<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>8)</span>to<span class=\"_ _0\"></span>t de sale<span class=\"_ _2\"></span>-and-<span class=\"_ _2\"></span>leasebackGea<span class=\"_ _2\"></span>ctiveerd<span class=\"_ _2\"></span>e financ<span class=\"_ _2\"></span>iering<span class=\"_ _2\"></span>skosten (<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>24)<span class=\"_ _45\"> </span><span class=\"ls0 ws0\">-</span>met b<span class=\"_ _2\"></span>etrekkin<span class=\"_ _2\"></span>g tot SSRCFK<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tlo<span class=\"_ _2\"></span>pen<span class=\"_ _2\"></span>d deel voo<span class=\"_ _2\"></span>r 8<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>76<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span> <span class=\"_ _160\"> </span><span class=\"ls4f ws4d\">60.<span class=\"_ _2\"></span>393 </span>voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenOverige lease<span class=\"_ _0\"></span>verplichtingen<span class=\"_ _48\"> </span><span class=\"ls0 ws0\">6.872 <span class=\"_ _7e\"> </span><span class=\"ls69 ws67\">5.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>67<span class=\"_ _2\"></span> </span></span>Sale-<span class=\"_ _2\"></span>and-leaseback verplich<span class=\"_ _1a\"></span>tingen<span class=\"_ _7e\"> </span><span class=\"ls8a ws88\">1<span class=\"_ _2\"></span>.9<span class=\"_ _6\"></span>78<span class=\"_ _2\"></span> <span class=\"_ _6f\"> </span>1<span class=\"_ _2\"></span>.9<span class=\"_ _6\"></span>2<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span> <span class=\"_ _0\"></span></span>Waar<span class=\"_ _2\"></span>van: geactivee<span class=\"_ _2\"></span>rde financ<span class=\"_ _2\"></span>iering<span class=\"_ _2\"></span>skosten met betre<span class=\"_ _2\"></span>kking (4<span class=\"_ _2\"></span>8)<span class=\"_ _174\"> </span>(4<span class=\"_ _2\"></span>8)to<span class=\"_ _0\"></span>t de sale<span class=\"_ _2\"></span>-and-<span class=\"_ _2\"></span>leasebackBentley RCF<span class=\"_ _1e2\"> </span>-<span class=\"_ _e4\"> </span><span class=\"ls5a ws58\">7.<span class=\"_ _2\"></span>9<span class=\"_ _6\"></span>6<span class=\"_ _6\"></span>0<span class=\"_ _6\"></span> <span class=\"_ _0\"></span></span>Supe<span class=\"_ _2\"></span>r Senior RC<span class=\"_ _2\"></span>F (SSRCF)<span class=\"_ _f3\"> </span><span class=\"ls90 ws8e\">82 <span class=\"_ _6f\"> </span><span class=\"ls4e ws4c\">45.090 </span></span>Gea<span class=\"_ _2\"></span>ctiveerd<span class=\"_ _2\"></span>e financ<span class=\"_ _2\"></span>iering<span class=\"_ _2\"></span>skosten (<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>24)<span class=\"_ _45\"> </span><span class=\"ls0 ws0\">-</span>met b<span class=\"_ _2\"></span>etrekkin<span class=\"_ _2\"></span>g tot SSRCFT<span class=\"_ _0\"></span>otaal s<span class=\"_ _2\"></span>top<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te -<span class=\"_ _11c\"> </span><span class=\"ls92 ws90\">3<span class=\"_ _2\"></span>9.<span class=\"_ _26\"></span>4<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>3<span class=\"_ _6\"></span> <span class=\"_ _0\"></span></span>bedrijfsactiviteitenWat de financie<span class=\"_ _2\"></span>rings<span class=\"_ _2\"></span>overeenkomsten van de groe<span class=\"_ _2\"></span>p betref<span class=\"_ _6\"></span>t, voor<span class=\"_ _2\"></span>ziet de do<span class=\"_ _2\"></span>cume<span class=\"_ _2\"></span>ntatie in ee<span class=\"_ _2\"></span>n neu<span class=\"_ _2\"></span>tralisatie van de wijziging<span class=\"_ _2\"></span>en in bo<span class=\"_ _2\"></span>ekh<span class=\"_ _2\"></span>oudkun<span class=\"_ _2\"></span>dige no<span class=\"_ _2\"></span>rmen. Al<span class=\"_ _2\"></span>s dusdani<span class=\"_ _2\"></span>g heef<span class=\"_ _6\"></span>t de toepas<span class=\"_ _2\"></span>sing van IFRS 16 gee<span class=\"_ _2\"></span>n gevolge<span class=\"_ _2\"></span>n voor de financ<span class=\"_ _2\"></span>iering van d<span class=\"_ _2\"></span>e groep. We zullen de Sc<span class=\"_ _2\"></span>huldgra<span class=\"_ _2\"></span>ad blij<span class=\"_ _2\"></span>ven bere<span class=\"_ _2\"></span>kenen in overeens<span class=\"_ _2\"></span>temming met d<span class=\"_ _2\"></span>e defini<span class=\"_ _2\"></span>tie in onze financ<span class=\"_ _2\"></span>iering<span class=\"_ _2\"></span>sovereenkomst (met ui<span class=\"_ _2\"></span>tsluitin<span class=\"_ _2\"></span>g van IFRS 16 beh<span class=\"_ _2\"></span>alve voor sa<span class=\"_ _2\"></span>le<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>and<span class=\"_ _2\"></span>-l<span class=\"_ _2\"></span>easeb<span class=\"_ _2\"></span>ack). BankleningenOp 3 aug<span class=\"_ _2\"></span>ustus 2015 hebb<span class=\"_ _2\"></span>en LSF9 Belysse I<span class=\"_ _2\"></span>ssuer S.<span class=\"_ _2\"></span>\u00e0 r<span class=\"_ _0\"></span>.l. en LSF9 Belysse Investm<span class=\"_ _2\"></span>ents S.\u00e0 r<span class=\"_ _0\"></span>.l. ee<span class=\"_ _2\"></span>n overeenkomst van zes jaar afge<span class=\"_ _2\"></span>sloten die voo<span class=\"_ _2\"></span>rziet i<span class=\"_ _2\"></span>n een Europes<span class=\"_ _2\"></span>e Supe<span class=\"_ _2\"></span>r Senior Revolving C<span class=\"_ _2\"></span>redit Facil<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y van \u20ac 40,0 miljoen; deze werd in 2016 v<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>rhoo<span class=\"_ _2\"></span>gd tot \u20ac 45,0 miljo<span class=\"_ _2\"></span>en, in 2017 t<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>t \u20ac 68,0 miljoen e<span class=\"_ _2\"></span>n uiteind<span class=\"_ _2\"></span>elijk in janu<span class=\"_ _2\"></span>ari 2020 opnieu<span class=\"_ _2\"></span>w verlaa<span class=\"_ _2\"></span>gd naar  \u20ac 61,<span class=\"_ _0\"></span>0 m<span class=\"_ _2\"></span>iljoe<span class=\"_ _2\"></span>n.Op 18 juli 2017 heef<span class=\"_ _6\"></span>t de groep o<span class=\"_ _2\"></span>pnieuw o<span class=\"_ _2\"></span>nder<span class=\"_ _2\"></span>hande<span class=\"_ _2\"></span>ld over de overeen<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>omst e<span class=\"_ _2\"></span>n gunstig<span class=\"_ _2\"></span>ere comm<span class=\"_ _2\"></span>erci\u00ebl<span class=\"_ _2\"></span>e voor<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>en verkre<span class=\"_ _2\"></span>gen voor h<span class=\"_ _2\"></span>aar Europes<span class=\"_ _2\"></span>e Super S<span class=\"_ _2\"></span>enior Revolv<span class=\"_ _2\"></span>ing Cre<span class=\"_ _2\"></span>ditFacilit<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, waa<span class=\"_ _2\"></span>ronder e<span class=\"_ _2\"></span>en verla<span class=\"_ _2\"></span>ging van de o<span class=\"_ _2\"></span>orsp<span class=\"_ _2\"></span>ronkelijke marge van 3,75<span class=\"_ _0\"></span>% p<span class=\"_ _2\"></span>er jaar in au<span class=\"_ _2\"></span>gustus 2015 naar e<span class=\"_ _2\"></span>en gemi<span class=\"_ _2\"></span>ddel<span class=\"_ _2\"></span>de marge van m<span class=\"_ _2\"></span>inder d<span class=\"_ _2\"></span>an 2,00% pe<span class=\"_ _2\"></span>r jaar op de actue<span class=\"_ _2\"></span>le Schul<span class=\"_ _2\"></span>dgraad<span class=\"_ _2\"></span>. De Europes<span class=\"_ _2\"></span>e Supe<span class=\"_ _2\"></span>r Senior Revolv<span class=\"_ _2\"></span>ing Cre<span class=\"_ _2\"></span>dit Facili<span class=\"_ _2\"></span>ty wo<span class=\"_ _2\"></span>rdt gewaarb<span class=\"_ _2\"></span>orgd d<span class=\"_ _2\"></span>oor zekerheid<span class=\"_ _2\"></span>srechten van ee<span class=\"_ _2\"></span>rste rango<span class=\"_ _2\"></span>rde over het on<span class=\"_ _2\"></span>derpa<span class=\"_ _2\"></span>nd dat oo<span class=\"_ _2\"></span>k de Seni<span class=\"_ _2\"></span>or Secu<span class=\"_ _2\"></span>red Notes en d<span class=\"_ _2\"></span>e garantie<span class=\"_ _2\"></span>s waarbo<span class=\"_ _2\"></span>rgt. In he<span class=\"_ _2\"></span>t kader van de Europ<span class=\"_ _2\"></span>ese Sup<span class=\"_ _2\"></span>er Senio<span class=\"_ _2\"></span>r Revolving Cre<span class=\"_ _2\"></span>dit Facili<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y kan een k<span class=\"_ _2\"></span>rediet<span class=\"_ _2\"></span>vers<span class=\"_ _2\"></span>trekker een n<span class=\"_ _2\"></span>evenfacili<span class=\"_ _2\"></span>teit, zoals bank<span class=\"_ _2\"></span>voo<span class=\"_ _2\"></span>rsch<span class=\"_ _2\"></span>ot<span class=\"_ _2\"></span>ten, garanties, kor<span class=\"_ _2\"></span>tet<span class=\"_ _1a\"></span>ermijn<span class=\"_ _2\"></span>lening<span class=\"_ _2\"></span>en, der<span class=\"_ _2\"></span>ivaten of valutafac<span class=\"_ _2\"></span>iliteiten, ter bes<span class=\"_ _2\"></span>chikk<span class=\"_ _2\"></span>ing stelle<span class=\"_ _2\"></span>n aan ee<span class=\"_ _2\"></span>n kredie<span class=\"_ _2\"></span>tneme<span class=\"_ _2\"></span>r of een ge<span class=\"_ _2\"></span>lieerd<span class=\"_ _2\"></span>e onde<span class=\"_ _2\"></span>rnemi<span class=\"_ _2\"></span>ng van een k<span class=\"_ _2\"></span>redietn<span class=\"_ _2\"></span>emer<span class=\"_ _0\"></span>, mi<span class=\"_ _2\"></span>ts aan be<span class=\"_ _2\"></span>paal<span class=\"_ _2\"></span>de opsc<span class=\"_ _2\"></span>hor<span class=\"_ _2\"></span>tend<span class=\"_ _2\"></span>e voor<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>en is volda<span class=\"_ _2\"></span>an, in pla<span class=\"_ _2\"></span>ats van zijn gehe<span class=\"_ _2\"></span>le of ge<span class=\"_ _2\"></span>deel<span class=\"_ _2\"></span>telijke niet<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>be<span class=\"_ _2\"></span>nut<span class=\"_ _2\"></span>te verbintenis ui<span class=\"_ _2\"></span>t hoofd<span class=\"_ _2\"></span>e van de Europese Su<span class=\"_ _2\"></span>per Se<span class=\"_ _2\"></span>nior Revolvi<span class=\"_ _2\"></span>ng Credi<span class=\"_ _2\"></span>t Facilit<span class=\"_ _2\"></span>y. Bedra<span class=\"_ _2\"></span>gen op<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>omen on<span class=\"_ _2\"></span>der d<span class=\"_ _2\"></span>e E<span class=\"_ _1a\"></span>urope<span class=\"_ _2\"></span>se Sup<span class=\"_ _2\"></span>er Senio<span class=\"_ _2\"></span>r Revolving C<span class=\"_ _2\"></span>redit Facil<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y kunne<span class=\"_ _2\"></span>n gebr<span class=\"_ _2\"></span>uik<span class=\"_ _2\"></span>t worde<span class=\"_ _2\"></span>n voor werkkap<span class=\"_ _2\"></span>itaal e<span class=\"_ _2\"></span>n ande<span class=\"_ _2\"></span>re algem<span class=\"_ _2\"></span>ene b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>fsdo<span class=\"_ _2\"></span>elei<span class=\"_ _2\"></span>nden van de Bep<span class=\"_ _2\"></span>erk<span class=\"_ _2\"></span>te Groe<span class=\"_ _2\"></span>p (z<span class=\"_ _1a\"></span>oals vastg<span class=\"_ _2\"></span>eleg<span class=\"_ _2\"></span>d in het contra<span class=\"_ _2\"></span>ct)<span class=\"_ _0\"></span>, o<span class=\"_ _2\"></span>peratio<span class=\"_ _2\"></span>nele h<span class=\"_ _2\"></span>erstr<span class=\"_ _2\"></span>ucturerin<span class=\"_ _2\"></span>gen of toe<span class=\"_ _2\"></span>gelaten reorga<span class=\"_ _2\"></span>nisaties van d<span class=\"_ _2\"></span>e groep. De overee<span class=\"_ _2\"></span>nkomst bevat geb<span class=\"_ _2\"></span>ruikelijke en bepa<span class=\"_ _2\"></span>alde sp<span class=\"_ _2\"></span>eci<span class=\"_ _2\"></span>fieke bevestigende<span class=\"_ _1a\"></span> leningsconv<span class=\"_ _0\"></span>enanten en<span class=\"_ _1a\"></span> beperkende convenanten, zoals e<span class=\"_ _2\"></span>en 'springe<span class=\"_ _2\"></span>nde' financi\u00ebl<span class=\"_ _2\"></span>e convenan<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>\u2019 (op basis van de totale net<span class=\"_ _2\"></span>tosc<span class=\"_ _2\"></span>huldgra<span class=\"_ _2\"></span>ad) en ee<span class=\"_ _2\"></span>n jaarlijkse garantie<span class=\"_ _2\"></span>dekk<span class=\"_ _2\"></span>ings<span class=\"_ _2\"></span>toets. De Europes<span class=\"_ _2\"></span>e Supe<span class=\"_ _2\"></span>r Senior Revolv<span class=\"_ _2\"></span>ing Credi<span class=\"_ _2\"></span>t Facilit<span class=\"_ _2\"></span>y word<span class=\"_ _2\"></span>t evenee<span class=\"_ _2\"></span>ns gega<span class=\"_ _2\"></span>rande<span class=\"_ _2\"></span>erd doo<span class=\"_ _2\"></span>r elke borg<span class=\"_ _2\"></span>verstrek<span class=\"_ _2\"></span>ker<span class=\"_ _24\"></span>. I<span class=\"_ _2\"></span>n 2020 werden bijkomen<span class=\"_ _2\"></span>de zekerhed<span class=\"_ _2\"></span>en uitg<span class=\"_ _2\"></span>egeven ten guns<span class=\"_ _2\"></span>te van de obligatie<span class=\"_ _2\"></span>houd<span class=\"_ _2\"></span>ers en d<span class=\"_ _2\"></span>e Europese Sup<span class=\"_ _2\"></span>er Se<span class=\"_ _2\"></span>nior Revolvin<span class=\"_ _2\"></span>g Credi<span class=\"_ _2\"></span>t Facilit<span class=\"_ _2\"></span>y ban<span class=\"_ _2\"></span>ken met b<span class=\"_ _2\"></span>etrekkin<span class=\"_ _2\"></span>g tot het Belgis<span class=\"_ _2\"></span>ch vastgo<span class=\"_ _2\"></span>ed in Warege<span class=\"_ _2\"></span>m en Sint-Baafs<span class=\"_ _2\"></span>-Vijve. Overee<span class=\"_ _2\"></span>nkomstig de voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>waarden van de Intercredi<span class=\"_ _2\"></span>tor Agreemen<span class=\"_ _2\"></span>t, in geval van terugvord<span class=\"_ _2\"></span>ering van de zekerheid over h<span class=\"_ _2\"></span>et onde<span class=\"_ _2\"></span>rpand<span class=\"_ _2\"></span>, zullen de ho<span class=\"_ _2\"></span>uder<span class=\"_ _2\"></span>s van de Seni<span class=\"_ _2\"></span>or Secu<span class=\"_ _2\"></span>red Notes en d<span class=\"_ _2\"></span>e Senior T<span class=\"_ _0\"></span>erm Loan Facili<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y banken opb<span class=\"_ _2\"></span>rengs<span class=\"_ _2\"></span>ten ont<span class=\"_ _2\"></span>vangen van de teru<span class=\"_ _2\"></span>gvorde<span class=\"_ _2\"></span>ring van het on<span class=\"_ _2\"></span>derpa<span class=\"_ _2\"></span>nd, maar e<span class=\"_ _2\"></span>nkel na schuld<span class=\"_ _2\"></span>afbo<span class=\"_ _2\"></span>uw met betrek<span class=\"_ _2\"></span>king tot de Europes<span class=\"_ _2\"></span>e Supe<span class=\"_ _2\"></span>r Senior Revolv<span class=\"_ _2\"></span>ing Cre<span class=\"_ _2\"></span>dit Facilit<span class=\"_ _2\"></span>y en na<span class=\"_ _2\"></span>dat b<span class=\"_ _2\"></span>epaal<span class=\"_ _2\"></span>de he<span class=\"_ _2\"></span>dging<span class=\"_ _2\"></span>-ver<span class=\"_ _2\"></span>plichtin<span class=\"_ _2\"></span>gen volle<span class=\"_ _2\"></span>dig terugbetaald zijn. Op 9 ok<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>er 2020 heef<span class=\"_ _6\"></span>t de groep overe<span class=\"_ _2\"></span>enkomsten onde<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tekend met elk van ha<span class=\"_ _2\"></span>ar kred<span class=\"_ _2\"></span>iet<span class=\"_ _2\"></span>verstrek<span class=\"_ _2\"></span>kers krachtens haar b<span class=\"_ _2\"></span>esta<span class=\"_ _2\"></span>ande Europe<span class=\"_ _2\"></span>se Supe<span class=\"_ _2\"></span>r Senio<span class=\"_ _2\"></span>r Revolving Cre<span class=\"_ _2\"></span>dit Facilit<span class=\"_ _2\"></span>y om d<span class=\"_ _2\"></span>e ver<span class=\"_ _2\"></span>valdatum te wijzige<span class=\"_ _2\"></span>n en te verlen<span class=\"_ _2\"></span>gen van 11 augus<span class=\"_ _2\"></span>tus 2021 tot minstens 30 juni 2022. De ver<span class=\"_ _2\"></span>valda<span class=\"_ _2\"></span>tum werd verder ve<span class=\"_ _2\"></span>rlen<span class=\"_ _2\"></span>gd tot 30 juni 202<span class=\"_ _0\"></span>4 na d<span class=\"_ _2\"></span>e succ<span class=\"_ _2\"></span>esvolle wijziging e<span class=\"_ _2\"></span>n verlen<span class=\"_ _2\"></span>ging van de S<span class=\"_ _2\"></span>enior Se<span class=\"_ _2\"></span>cured N<span class=\"_ _2\"></span>otes zoals bes<span class=\"_ _2\"></span>chreven in T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 21. Per 4 apr<span class=\"_ _2\"></span>il 2022 werd de Europese Sup<span class=\"_ _2\"></span>er Se<span class=\"_ _2\"></span>nior Revolvin<span class=\"_ _2\"></span>g Credi<span class=\"_ _2\"></span>t Facilit<span class=\"_ _2\"></span>y van \u20ac 61 miljoen terugb<span class=\"_ _2\"></span>etaal<span class=\"_ _2\"></span>d en ver<span class=\"_ _2\"></span>vang<span class=\"_ _2\"></span>en doo<span class=\"_ _2\"></span>r een Sup<span class=\"_ _2\"></span>er Senio<span class=\"_ _2\"></span>r Revolving Cre<span class=\"_ _2\"></span>dit Facili<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y van \u20ac 45 miljo<span class=\"_ _2\"></span>en. De zekerhede<span class=\"_ _2\"></span>n op het Be<span class=\"_ _2\"></span>lgisch o<span class=\"_ _2\"></span>nroeren<span class=\"_ _2\"></span>d goe<span class=\"_ _2\"></span>d in Waregem en Sint-Baaf<span class=\"_ _2\"></span>s-Vijve werde<span class=\"_ _2\"></span>n vrijg<span class=\"_ _2\"></span>egeven in h<span class=\"_ _2\"></span>et kader van de op<span class=\"_ _2\"></span>eratie afge<span class=\"_ _2\"></span>sloten op 4 ap<span class=\"_ _2\"></span>ril 2022, terw<span class=\"_ _2\"></span>ijl Bentley zic<span class=\"_ _2\"></span>h garant s<span class=\"_ _2\"></span>telde.Wij beves<span class=\"_ _2\"></span>tigen d<span class=\"_ _2\"></span>at wij over de vers<span class=\"_ _2\"></span>lagp<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de aan all<span class=\"_ _2\"></span>e convenanten h<span class=\"_ _2\"></span>ebb<span class=\"_ _2\"></span>en volda<span class=\"_ _2\"></span>an.Financieringso<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>oms<span class=\"_ _2\"></span>ten BentleyBPS Parent Inc. en a<span class=\"_ _2\"></span>ndere do<span class=\"_ _2\"></span>chterond<span class=\"_ _2\"></span>erne<span class=\"_ _2\"></span>minge<span class=\"_ _2\"></span>n zijn op 1 febru<span class=\"_ _2\"></span>ari 2017 met Fif<span class=\"_ _6\"></span>th Third Bank en and<span class=\"_ _2\"></span>ere finan<span class=\"_ _2\"></span>ci\u00eble instelling<span class=\"_ _2\"></span>en (de \u2018Kredie<span class=\"_ _2\"></span>tver<span class=\"_ _2\"></span>strekkers\u2019) ee<span class=\"_ _2\"></span>n gesyn<span class=\"_ _2\"></span>dice<span class=\"_ _2\"></span>erde kredi<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>facili<span class=\"_ _2\"></span>teit (de 'Fif<span class=\"_ _2\"></span>th Third C<span class=\"_ _2\"></span>redi<span class=\"_ _2\"></span>t Agreemen<span class=\"_ _2\"></span>t') van $ 51,0 miljoe<span class=\"_ _2\"></span>n aang<span class=\"_ _2\"></span>egaan<span class=\"_ _2\"></span>. De kre<span class=\"_ _2\"></span>diet<span class=\"_ _2\"></span>facili<span class=\"_ _2\"></span>teiten ond<span class=\"_ _2\"></span>er de Fi<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>th Third Cre<span class=\"_ _2\"></span>dit Agree<span class=\"_ _2\"></span>ment b<span class=\"_ _2\"></span>esta<span class=\"_ _2\"></span>an uit: (i) e<span class=\"_ _2\"></span>en door<span class=\"_ _2\"></span>lop<span class=\"_ _2\"></span>ende k<span class=\"_ _2\"></span>rediet<span class=\"_ _2\"></span>fa<span class=\"_ _2\"></span>ciliteit van v<span class=\"_ _2\"></span>ijf jaar vo<span class=\"_ _2\"></span>or $ 18,0 miljoe<span class=\"_ _2\"></span>n versch<span class=\"_ _2\"></span>uldigd e<span class=\"_ _2\"></span>n beta<span class=\"_ _2\"></span>albaar o<span class=\"_ _2\"></span>p 31 januari 2022, waar<span class=\"_ _2\"></span>van de be<span class=\"_ _2\"></span>schik<span class=\"_ _2\"></span>baarh<span class=\"_ _2\"></span>eid afh<span class=\"_ _2\"></span>ankelijk is van onder<span class=\"_ _2\"></span>ligge<span class=\"_ _2\"></span>nde bes<span class=\"_ _2\"></span>chikb<span class=\"_ _2\"></span>are activa, en (ii) e<span class=\"_ _2\"></span>en Sen<span class=\"_ _2\"></span>ior T<span class=\"_ _0\"></span>erm Loan Facilit<span class=\"_ _2\"></span>y van vijf ja<span class=\"_ _2\"></span>ar voor $ 33,0 miljo<span class=\"_ _2\"></span>en (\u2018Ben<span class=\"_ _2\"></span>tley T<span class=\"_ _24\"></span>er<span class=\"_ _2\"></span>m Loan\u2019) die werd terug<span class=\"_ _2\"></span>betaa<span class=\"_ _2\"></span>ld in 2017<span class=\"_ _24\"></span>. De ve<span class=\"_ _2\"></span>rplich<span class=\"_ _2\"></span>tingen o<span class=\"_ _2\"></span>nder de Fi<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>th Third Cre<span class=\"_ _2\"></span>dit Agree<span class=\"_ _2\"></span>ment zijn g<span class=\"_ _2\"></span>ewaarbo<span class=\"_ _2\"></span>rgd doo<span class=\"_ _2\"></span>r zekerhede<span class=\"_ _2\"></span>n die ges<span class=\"_ _2\"></span>teld werde<span class=\"_ _2\"></span>n op zo goed a<span class=\"_ _2\"></span>ls alle ac<span class=\"_ _2\"></span>tiva van BPS Parent Inc. en zijn d<span class=\"_ _2\"></span>ochteron<span class=\"_ _2\"></span>dern<span class=\"_ _2\"></span>eming<span class=\"_ _2\"></span>en ten gunste van de kre<span class=\"_ _2\"></span>diet<span class=\"_ _2\"></span>vers<span class=\"_ _2\"></span>trekkers. De Fi<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>th Third C<span class=\"_ _2\"></span>redit Agreeme<span class=\"_ _2\"></span>nt bevat beves<span class=\"_ _2\"></span>tigen<span class=\"_ _2\"></span>de en ne<span class=\"_ _2\"></span>gatieve convena<span class=\"_ _2\"></span>nten en and<span class=\"_ _2\"></span>ere beta<span class=\"_ _2\"></span>lingsb<span class=\"_ _2\"></span>epe<span class=\"_ _2\"></span>rkin<span class=\"_ _2\"></span>gen voor B<span class=\"_ _2\"></span>PS Parent Inc. en zijn dochter<span class=\"_ _0\"></span>ondernemingen. Sommige conv<span class=\"_ _0\"></span>enanten beperk<span class=\"_ _0\"></span>en de Schul<span class=\"_ _2\"></span>dgraa<span class=\"_ _2\"></span>d en investering<span class=\"_ _2\"></span>en van BPS Parent Inc. e<span class=\"_ _2\"></span>n zijn doc<span class=\"_ _2\"></span>hteronder<span class=\"_ _2\"></span>nemin<span class=\"_ _2\"></span>gen en vere<span class=\"_ _2\"></span>isen het a<span class=\"_ _2\"></span>anhou<span class=\"_ _2\"></span>den van bep<span class=\"_ _2\"></span>aald<span class=\"_ _2\"></span>e financi<span class=\"_ _2\"></span>\u00eble ratio\u2019<span class=\"_ _0\"></span>s, zoals g<span class=\"_ _2\"></span>edefin<span class=\"_ _2\"></span>ieerd in d<span class=\"_ _2\"></span>e Fif<span class=\"_ _6\"></span>th Third Cre<span class=\"_ _2\"></span>dit Agreem<span class=\"_ _2\"></span>ent. Als voo<span class=\"_ _2\"></span>rzorgsm<span class=\"_ _2\"></span>aatrege<span class=\"_ _2\"></span>l hebb<span class=\"_ _2\"></span>en we op 11 maar<span class=\"_ _6\"></span>t 2020 de door<span class=\"_ _2\"></span>lope<span class=\"_ _2\"></span>nde k<span class=\"_ _2\"></span>rediet<span class=\"_ _2\"></span>fac<span class=\"_ _2\"></span>iliteit van $ 18,0 miljoe<span class=\"_ _2\"></span>n volledi<span class=\"_ _2\"></span>g opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en om te bean<span class=\"_ _2\"></span>two<span class=\"_ _2\"></span>orden a<span class=\"_ _2\"></span>an onze liquidi<span class=\"_ _2\"></span>teits<span class=\"_ _2\"></span>- en werk<span class=\"_ _2\"></span>kapita<span class=\"_ _2\"></span>alnod<span class=\"_ _2\"></span>en op kor<span class=\"_ _2\"></span>te termijn. In Q4 2020 heb<span class=\"_ _2\"></span>ben we de h<span class=\"_ _2\"></span>elf<span class=\"_ _6\"></span>t van het uits<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e be<span class=\"_ _2\"></span>drag terugb<span class=\"_ _2\"></span>etaald. I<span class=\"_ _2\"></span>n dec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 2021 werd de doo<span class=\"_ _2\"></span>rlop<span class=\"_ _2\"></span>end<span class=\"_ _2\"></span>e kredi<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>facili<span class=\"_ _2\"></span>teit verle<span class=\"_ _2\"></span>ngd tot juni 2022 voor e<span class=\"_ _2\"></span>en be<span class=\"_ _2\"></span>drag van $ 15,0 miljo<span class=\"_ _2\"></span>en. In het ka<span class=\"_ _2\"></span>der van de trans<span class=\"_ _2\"></span>actie op 4 a<span class=\"_ _2\"></span>pril werd het ui<span class=\"_ _2\"></span>tstaan<span class=\"_ _2\"></span>de be<span class=\"_ _2\"></span>drag van $ 9<span class=\"_ _0\"></span>,0 miljoen teru<span class=\"_ _2\"></span>gbeta<span class=\"_ _2\"></span>ald en werd de fac<span class=\"_ _2\"></span>iliteit afg<span class=\"_ _2\"></span>esloten.FactoringIn het kad<span class=\"_ _2\"></span>er van de no<span class=\"_ _2\"></span>rmale b<span class=\"_ _2\"></span>edri<span class=\"_ _2\"></span>jfsui<span class=\"_ _2\"></span>toefening, heef<span class=\"_ _6\"></span>t de groe<span class=\"_ _2\"></span>p inges<span class=\"_ _2\"></span>chreven op t<span class=\"_ _2\"></span>wee no<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>rec<span class=\"_ _2\"></span>ourse financieringsovereenkomsten, waarbij z<span class=\"_ _0\"></span>e hand<span class=\"_ _2\"></span>elsvorder<span class=\"_ _2\"></span>ingen di<span class=\"_ _2\"></span>e voor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>vl<span class=\"_ _2\"></span>oeie<span class=\"_ _2\"></span>n uit de n<span class=\"_ _2\"></span>ormal<span class=\"_ _2\"></span>e be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteit kan verkop<span class=\"_ _2\"></span>en aan no<span class=\"_ _2\"></span>minale waa<span class=\"_ _2\"></span>rde waar<span class=\"_ _2\"></span>van be<span class=\"_ _2\"></span>paal<span class=\"_ _2\"></span>de rese<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ves en vergo<span class=\"_ _2\"></span>edin<span class=\"_ _2\"></span>gen word<span class=\"_ _2\"></span>en afgeho<span class=\"_ _2\"></span>ude<span class=\"_ _2\"></span>n. Het kre<span class=\"_ _2\"></span>dietrisic<span class=\"_ _2\"></span>o dat ge<span class=\"_ _2\"></span>paard ga<span class=\"_ _2\"></span>at met de gefa<span class=\"_ _2\"></span>ctorde vorderin<span class=\"_ _2\"></span>gen is overge<span class=\"_ _2\"></span>drage<span class=\"_ _2\"></span>n aan de factoring<span class=\"_ _2\"></span>onde<span class=\"_ _2\"></span>rnemin<span class=\"_ _2\"></span>g, die di<span class=\"_ _2\"></span>t risico o<span class=\"_ _2\"></span>p haar b<span class=\"_ _2\"></span>eur<span class=\"_ _2\"></span>t h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t overgedra<span class=\"_ _2\"></span>gen aan e<span class=\"_ _2\"></span>en kre<span class=\"_ _2\"></span>diet<span class=\"_ _2\"></span>ver<span class=\"_ _2\"></span>zekeringsmaa<span class=\"_ _2\"></span>tschap<span class=\"_ _2\"></span>pij. In het kad<span class=\"_ _2\"></span>er van de non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>reco<span class=\"_ _2\"></span>urse overee<span class=\"_ _2\"></span>nkomsten int de groe<span class=\"_ _2\"></span>p beta<span class=\"_ _2\"></span>lingen van k<span class=\"_ _2\"></span>lanten nam<span class=\"_ _2\"></span>ens de fac<span class=\"_ _2\"></span>toringon<span class=\"_ _2\"></span>derne<span class=\"_ _2\"></span>ming aan wie d<span class=\"_ _2\"></span>e vorderin<span class=\"_ _2\"></span>gen zijn ge<span class=\"_ _2\"></span>factord. Aangezien v<span class=\"_ _2\"></span>rijwel alle risi<span class=\"_ _2\"></span>co\u2019<span class=\"_ _0\"></span>s en voord<span class=\"_ _2\"></span>elen van e<span class=\"_ _2\"></span>igend<span class=\"_ _2\"></span>om zijn overge<span class=\"_ _2\"></span>dragen<span class=\"_ _2\"></span>, worden d<span class=\"_ _2\"></span>e hande<span class=\"_ _2\"></span>lsvorderi<span class=\"_ _2\"></span>ngen di<span class=\"_ _2\"></span>e zijn toegewezen aan de factorin<span class=\"_ _2\"></span>gond<span class=\"_ _2\"></span>erne<span class=\"_ _2\"></span>minge<span class=\"_ _2\"></span>n niet lang<span class=\"_ _2\"></span>er op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men in de balans.In 2022 blijve<span class=\"_ _2\"></span>n de voor<span class=\"_ _6\"></span>tgezette be<span class=\"_ _2\"></span>drij<span class=\"_ _2\"></span>fsac<span class=\"_ _2\"></span>tiviteiten e<span class=\"_ _2\"></span>en dee<span class=\"_ _2\"></span>l van de vorderin<span class=\"_ _2\"></span>gen op<span class=\"_ _2\"></span>nem<span class=\"_ _2\"></span>en naar rato van hun aanho<span class=\"_ _2\"></span>uden<span class=\"_ _2\"></span>de be<span class=\"_ _2\"></span>trokkenheid, overee<span class=\"_ _2\"></span>nkomstig IFRS 9 (\u20ac 5,<span class=\"_ _1a\"></span>0 miljo<span class=\"_ _2\"></span>en)<span class=\"_ _0\"></span>. (2021: \u20ac 7<span class=\"_ _24\"></span>,5 milj<span class=\"_ _2\"></span>oen)T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 23<span class=\"_ _0\"></span>. Leas<span class=\"_ _0\"></span>esDe le<span class=\"_ _2\"></span>aseverpli<span class=\"_ _2\"></span>chtinge<span class=\"_ _2\"></span>n zijn afgen<span class=\"_ _2\"></span>omen van \u20ac 51,0 milj<span class=\"_ _2\"></span>oen per 31 de<span class=\"_ _2\"></span>cemb<span class=\"_ _2\"></span>er 2021 tot \u20ac 50,5 miljoen p<span class=\"_ _2\"></span>er 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2022. Op het ei<span class=\"_ _2\"></span>nde van 2022 be<span class=\"_ _2\"></span>draag<span class=\"_ _2\"></span>t de overeen<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>omstig<span class=\"_ _2\"></span>e leas<span class=\"_ _2\"></span>everplich<span class=\"_ _2\"></span>ting met b<span class=\"_ _2\"></span>etrekki<span class=\"_ _2\"></span>ng tot IFRS 16 (<span class=\"_ _0\"></span>exclusief s<span class=\"_ _2\"></span>ale<span class=\"_ _2\"></span>-and<span class=\"_ _2\"></span>-l<span class=\"_ _2\"></span>ease<span class=\"_ _2\"></span>back) \u20ac 32,4 miljoe<span class=\"_ _2\"></span>n. De verp<span class=\"_ _2\"></span>lichtin<span class=\"_ _2\"></span>g werd gewaarde<span class=\"_ _2\"></span>erd tegen d<span class=\"_ _2\"></span>e conta<span class=\"_ _2\"></span>nte waarde van de re<span class=\"_ _2\"></span>sterende l<span class=\"_ _2\"></span>easeb<span class=\"_ _2\"></span>etalin<span class=\"_ _2\"></span>gen, verdis<span class=\"_ _2\"></span>conteerd tegen e<span class=\"_ _2\"></span>en vooraf b<span class=\"_ _2\"></span>epaal<span class=\"_ _2\"></span>de disc<span class=\"_ _2\"></span>ontering<span class=\"_ _2\"></span>svoet. De gro<span class=\"_ _2\"></span>ep past ver<span class=\"_ _2\"></span>schill<span class=\"_ _2\"></span>ende dis<span class=\"_ _2\"></span>conterin<span class=\"_ _2\"></span>gsvoeten toe, afhan<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>elijk van het t<span class=\"_ _2\"></span>yp<span class=\"_ _2\"></span>e actief (geb<span class=\"_ _2\"></span>ouwen of ma<span class=\"_ _2\"></span>chine<span class=\"_ _2\"></span>s<span class=\"_ _1a\"></span>), de leaseterm<span class=\"_ _2\"></span>ijn, de ge<span class=\"_ _2\"></span>ografisc<span class=\"_ _2\"></span>he regio, de r<span class=\"_ _2\"></span>isicop<span class=\"_ _2\"></span>remie (van 1,80% tot 3%<span class=\"_ _0\"></span>) en de varia<span class=\"_ _2\"></span>biliteit van d<span class=\"_ _2\"></span>e basisren<span class=\"_ _2\"></span>tev<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>et (gebas<span class=\"_ _2\"></span>eerd op d<span class=\"_ _2\"></span>e mark<span class=\"_ _2\"></span>tswap<span class=\"_ _2\"></span>rentes van 31 decemb<span class=\"_ _2\"></span>er 2018)<span class=\"_ _0\"></span>. De toe<span class=\"_ _2\"></span>gep<span class=\"_ _2\"></span>aste implic<span class=\"_ _2\"></span>iete rentevoet is afhankelijk van de l<span class=\"_ _2\"></span>ocatie e<span class=\"_ _2\"></span>n de resteren<span class=\"_ _2\"></span>de loo<span class=\"_ _2\"></span>ptijd van de overee<span class=\"_ _2\"></span>nkomst. V<span class=\"_ _0\"></span>oo<span class=\"_ _2\"></span>r contrac<span class=\"_ _2\"></span>ten binne<span class=\"_ _2\"></span>n Eur<span class=\"_ _1a\"></span>opa li<span class=\"_ _2\"></span>gt deze tussen 0 e<span class=\"_ _2\"></span>n 2,8%. In de VS ligt de margina<span class=\"_ _2\"></span>le lenin<span class=\"_ _2\"></span>grentevoet tusse<span class=\"_ _2\"></span>n 3,4 en 6,<span class=\"_ _0\"></span>9<span class=\"_ _2\"></span>%.De le<span class=\"_ _2\"></span>aseoveree<span class=\"_ _2\"></span>nkomsten onde<span class=\"_ _2\"></span>r IFRS 16 hebb<span class=\"_ _2\"></span>en ee<span class=\"_ _2\"></span>n resteren<span class=\"_ _2\"></span>de loo<span class=\"_ _2\"></span>ptijd tusse<span class=\"_ _2\"></span>n 1 en 8 jaar<span class=\"_ _0\"></span>. Als al<span class=\"_ _2\"></span>ternatief voor he<span class=\"_ _2\"></span>t uit<span class=\"_ _2\"></span>voere<span class=\"_ _2\"></span>n van een be<span class=\"_ _2\"></span>oord<span class=\"_ _2\"></span>eling o<span class=\"_ _2\"></span>p bijzondere waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g, zijn wij ui<span class=\"_ _2\"></span>tgeg<span class=\"_ _2\"></span>aan van eerd<span class=\"_ _2\"></span>ere be<span class=\"_ _2\"></span>oorde<span class=\"_ _2\"></span>lingen of l<span class=\"_ _2\"></span>ease<span class=\"_ _2\"></span>overeenkomsten verlie<span class=\"_ _2\"></span>slatend zijn \u2013 pe<span class=\"_ _2\"></span>r 31 decemb<span class=\"_ _2\"></span>er 2022 waren er g<span class=\"_ _2\"></span>een ver<span class=\"_ _2\"></span>lieslaten<span class=\"_ _2\"></span>de overeenk<span class=\"_ _0\"></span>oms<span class=\"_ _2\"></span>ten.Wat de financie<span class=\"_ _2\"></span>rings<span class=\"_ _2\"></span>overeenkomsten van de groe<span class=\"_ _2\"></span>p betref<span class=\"_ _6\"></span>t, voor<span class=\"_ _2\"></span>ziet de do<span class=\"_ _2\"></span>cume<span class=\"_ _2\"></span>ntatie in ee<span class=\"_ _2\"></span>n neu<span class=\"_ _2\"></span>tralisatie van de wijziging<span class=\"_ _2\"></span>en in bo<span class=\"_ _2\"></span>ekh<span class=\"_ _2\"></span>oudkun<span class=\"_ _2\"></span>dige no<span class=\"_ _2\"></span>rmen. Al<span class=\"_ _2\"></span>s dusdani<span class=\"_ _2\"></span>g heef<span class=\"_ _6\"></span>t de toepas<span class=\"_ _2\"></span>sing van IFRS 16 gee<span class=\"_ _2\"></span>n gevolge<span class=\"_ _2\"></span>n voor de financ<span class=\"_ _2\"></span>iering van d<span class=\"_ _2\"></span>e groep. We zullen de Sc<span class=\"_ _2\"></span>huldgra<span class=\"_ _2\"></span>ad blij<span class=\"_ _2\"></span>ven bere<span class=\"_ _2\"></span>kenen in overeens<span class=\"_ _2\"></span>temming met d<span class=\"_ _2\"></span>e defini<span class=\"_ _2\"></span>tie in onze financieringsovereenkomst.Boek<span class=\"_ _2\"></span>waa<span class=\"_ _2\"></span>rden van de le<span class=\"_ _2\"></span>aseverpl<span class=\"_ _2\"></span>ichting<span class=\"_ _2\"></span>en en bewe<span class=\"_ _2\"></span>ging<span class=\"_ _2\"></span>en in 2022: IFRS 16 excl. Sale<span class=\"_ _2\"></span>-and<span class=\"_ _2\"></span>-(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)sale<span class=\"_ _2\"></span>-and<span class=\"_ _2\"></span>-T<span class=\"_ _24\"></span>otaalleasebackleasebackPer 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2021<span class=\"_ _8d\"> </span><span class=\"ls44 ws42\">31<span class=\"_ _2\"></span>.033 <span class=\"_ _126\"> </span></span>19<span class=\"_ _0\"></span>.998 <span class=\"_ _95\"> </span><span class=\"ls44 ws42\">51<span class=\"_ _2\"></span>.030 </span>Aanschaf<span class=\"_ _2\"></span>fingen<span class=\"_ _170\"> </span><span class=\"ls5b ws59\">5<span class=\"_ _2\"></span>.70<span class=\"_ _2\"></span>4 <span class=\"_ _79\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _66\"> </span></span>5<span class=\"_ _2\"></span>.70<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span> </span>V<span class=\"_ _0\"></span>erkopen<span class=\"_ _1bb\"> </span><span class=\"ls8e ws8c\">(29)<span class=\"_ _af\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _11a\"> </span></span>(2<span class=\"_ _2\"></span>9)</span>Financieringsk<span class=\"_ _1a\"></span>osten<span class=\"_ _3a\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _47\"> </span>48<span class=\"_ _e4\"> </span>48</span>Aangroe<span class=\"_ _2\"></span>i van intrest<span class=\"_ _1d3\"> </span>1.<span class=\"_ _2\"></span>330 <span class=\"_ _178\"> </span><span class=\"ls4d ws4b\">465<span class=\"_ _1e\"> </span><span class=\"ls5b ws59\">1<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>95<span class=\"_ _2\"></span> </span></span>Betalinge<span class=\"_ _2\"></span>n<span class=\"_ _112\"> </span>(6<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>49<span class=\"_ _2\"></span>)<span class=\"_ _13c\"> </span><span class=\"lsb4 wsb2\">(2.4<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>)<span class=\"_ _1d2\"> </span><span class=\"ls93 ws91\">(<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>94)</span></span>Wisselk<span class=\"_ _0\"></span>oersef<span class=\"_ _2\"></span>fect<span class=\"_ _ca\"> </span><span class=\"ls0 ws0\">86<span class=\"_ _2\"></span>0 <span class=\"_ _7a\"> </span>-<span class=\"_ _43\"> </span><span class=\"ls6 ws6\">860</span></span>Per 31 decem<span class=\"_ _2\"></span>ber 2022<span class=\"_ _7d\"> </span>32<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>49 <span class=\"_ _123\"> </span><span class=\"ls0 ws0\">18.0<span class=\"_ _2\"></span>66 <span class=\"_ _1b\"> </span><span class=\"ls44 ws42\">50.<span class=\"_ _2\"></span>515 </span></span>K<span class=\"_ _0\"></span>or<span class=\"_ _2\"></span>tlopende 6.872 <span class=\"_ _11f\"> </span><span class=\"ls8a ws88\">1<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>0<span class=\"_ _6\"></span> <span class=\"_ _75\"> </span></span>8.801 leasev<span class=\"_ _1a\"></span>erplichti<span class=\"_ _1a\"></span>ngenLanglopende 25.<span class=\"_ _2\"></span>57<span class=\"_ _2\"></span>7 <span class=\"_ _138\"> </span><span class=\"ls59 ws57\">1<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>6 <span class=\"_ _93\"> </span><span class=\"ls5b ws59\">41<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>4 </span></span>leasev<span class=\"_ _1a\"></span>erplichti<span class=\"_ _1a\"></span>ngenT<span class=\"_ _24\"></span>otaal 32<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>49 <span class=\"_ _123\"> </span><span class=\"ls0 ws0\">18<span class=\"_ _2\"></span>.066 <span class=\"_ _1b\"> </span><span class=\"ls44 ws42\">5<span class=\"_ _2\"></span>0.51<span class=\"_ _2\"></span>5 </span></span>leasev<span class=\"_ _0\"></span>erplichtingen(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _9e\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _5f\"> </span>2021</span>T<span class=\"_ _0\"></span>otaal c<span class=\"_ _2\"></span>onta<span class=\"_ _2\"></span>nte waar<span class=\"_ _2\"></span>de van<span class=\"_ _1a\"></span> leasev<span class=\"_ _0\"></span>erplichtingen (e<span class=\"_ _0\"></span>xclusief<span class=\"_ _0\"></span> geactiveerde 50.<span class=\"_ _2\"></span>854 <span class=\"_ _e\"> </span>51.<span class=\"_ _2\"></span>417 financieringsk<span class=\"_ _0\"></span>osten) v<span class=\"_ _0\"></span>oor voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenBinnen h<span class=\"_ _2\"></span>et jaar<span class=\"_ _17c\"> </span>8.849 <span class=\"_ _12c\"> </span><span class=\"ls5a ws58\">7.<span class=\"_ _6\"></span>3<span class=\"_ _6\"></span>9<span class=\"_ _6\"></span>1<span class=\"_ _6\"></span> <span class=\"_ _0\"></span></span>Lang<span class=\"_ _2\"></span>er dan 1 jaar e<span class=\"_ _2\"></span>n niet lan<span class=\"_ _2\"></span>ger dan 3<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>.9<span class=\"_ _6\"></span>24<span class=\"_ _2\"></span> <span class=\"_ _e\"> </span><span class=\"ls0 ws0\">29<span class=\"_ _0\"></span>.860 </span>5 jaarLang<span class=\"_ _2\"></span>er dan 5 jaar<span class=\"_ _fd\"> </span><span class=\"ls40 ws3e\">8.080 <span class=\"_ _98\"> </span><span class=\"ls4f ws4d\">14.166 </span></span>T<span class=\"_ _0\"></span>otaal s<span class=\"_ _2\"></span>top<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te -<span class=\"_ _13c\"> </span><span class=\"ls92 ws90\">3<span class=\"_ _2\"></span>9.<span class=\"_ _6\"></span>7<span class=\"_ _2\"></span>5<span class=\"_ _6\"></span>8<span class=\"_ _2\"></span> <span class=\"_ _0\"></span></span>bedrijfsactiviteitenDe gro<span class=\"_ _2\"></span>ep heef<span class=\"_ _6\"></span>t voorui<span class=\"_ _2\"></span>tzie<span class=\"_ _2\"></span>ndhei<span class=\"_ _2\"></span>d gebr<span class=\"_ _2\"></span>uik<span class=\"_ _2\"></span>t bij h<span class=\"_ _2\"></span>et bep<span class=\"_ _2\"></span>alen van de leas<span class=\"_ _2\"></span>etermijn wann<span class=\"_ _2\"></span>eer het c<span class=\"_ _2\"></span>ontract o<span class=\"_ _2\"></span>pties b<span class=\"_ _2\"></span>evat om de le<span class=\"_ _2\"></span>aseovere<span class=\"_ _2\"></span>enkomst te verleng<span class=\"_ _2\"></span>en of te be\u00ebi<span class=\"_ _2\"></span>ndige<span class=\"_ _2\"></span>n. Naas<span class=\"_ _2\"></span>t de impa<span class=\"_ _2\"></span>ct op de o<span class=\"_ _2\"></span>peratio<span class=\"_ _2\"></span>nele a<span class=\"_ _2\"></span>ctivi<span class=\"_ _2\"></span>teiten wordt in deze analyse rekening g<span class=\"_ _2\"></span>ehou<span class=\"_ _2\"></span>den m<span class=\"_ _2\"></span>et criteri<span class=\"_ _2\"></span>a zoals boe<span class=\"_ _2\"></span>tes en verb<span class=\"_ _2\"></span>eteringe<span class=\"_ _2\"></span>n aan het g<span class=\"_ _2\"></span>eleas<span class=\"_ _2\"></span>ede g<span class=\"_ _2\"></span>oed. Variabel<span class=\"_ _2\"></span>e leas<span class=\"_ _2\"></span>ebeta<span class=\"_ _2\"></span>lingen we<span class=\"_ _2\"></span>rden nie<span class=\"_ _2\"></span>t mee<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men in de waa<span class=\"_ _2\"></span>rderin<span class=\"_ _2\"></span>g van de leas<span class=\"_ _2\"></span>everplic<span class=\"_ _2\"></span>htingen<span class=\"_ _2\"></span>.T<span class=\"_ _1\"></span>o<span class=\"_ _2\"></span>elichting 2<span class=\"_ _0\"></span>4. N<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>toschuld-<span class=\"_ _2\"></span>recon<span class=\"_ _2\"></span>ciliatieDe volg<span class=\"_ _2\"></span>ende t<span class=\"_ _2\"></span>abel g<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t e<span class=\"_ _2\"></span>en over<span class=\"_ _2\"></span>zicht van de n<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>toschuld e<span class=\"_ _2\"></span>n -b<span class=\"_ _2\"></span>eweging<span class=\"_ _2\"></span>en:  Schulden uit financieringsact<span class=\"_ _2\"></span>iviteiten<span class=\"_ _4\"> </span><span class=\"ls2 ws2\">Liquide middelen</span>(In d<span class=\"_ _2\"></span>uizen<span class=\"_ _2\"></span>d \u20ac)<span class=\"_ _67\"> </span><span class=\"lsbc wsbb\">Senior </span>Senior Lease-Lease-Super Be<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>ley<span class=\"_ _2\"></span> T<span class=\"_ _0\"></span>otaal Liquide T<span class=\"_ _0\"></span>otaal Secured Secured verplich <span class=\"_ _27\"></span>-verplich <span class=\"_ _27\"></span>-Senior RCFfinanci\u00eble middelen financi\u00eble Not<span class=\"_ _2\"></span>es met<span class=\"_ _2\"></span> Not<span class=\"_ _2\"></span>es met<span class=\"_ _2\"></span> tingen <span class=\"_ _0\"></span>met tingen <span class=\"_ _0\"></span>met RCFbrutoschuld voortgezette nettoschul<span class=\"_ _2\"></span>d ver<span class=\"_ _2\"></span>va<span class=\"_ _2\"></span>l<span class=\"ls0 ws0\">-</span>ver<span class=\"_ _2\"></span>va<span class=\"_ _2\"></span>l<span class=\"ls0 ws0\">-</span>ver<span class=\"_ _2\"></span>va<span class=\"_ _2\"></span>ld<span class=\"_ _2\"></span>atu<span class=\"_ _2\"></span>m ver<span class=\"_ _2\"></span>va<span class=\"_ _2\"></span>ld<span class=\"_ _2\"></span>atu<span class=\"_ _2\"></span>m voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t<span class=\"ls0 ws0\">-</span>bedrijfsacti<span class=\"ls0 ws0\">-</span>voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t<span class=\"ls0 ws0\">-</span>dat<span class=\"_ _2\"></span>um na 1 datum na 1 jaarbin<span class=\"_ _2\"></span>nen 1 jaargezet<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span> viteitengezet<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span> jaarbin<span class=\"_ _2\"></span>nen 1 jaarbedrijfsacti<span class=\"ls0 ws0\">-</span>bedrijfsac<span class=\"ls0 ws0\">-</span>viteitentiviteitenNet<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>osch<span class=\"_ _2\"></span>uld p<span class=\"_ _2\"></span>er (23<span class=\"_ _2\"></span>4,<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>57<span class=\"_ _2\"></span>)<span class=\"_ _1e7\"> </span>(<span class=\"_ _6\"></span>7,<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>)<span class=\"_ _14a\"> </span><span class=\"ls7a ws78\">(44,026)<span class=\"_ _14a\"> </span></span>(<span class=\"_ _6\"></span>7,<span class=\"_ _6\"></span>3<span class=\"_ _6\"></span>3<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>)<span class=\"_ _87\"> </span>(4<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>09<span class=\"_ _2\"></span>0)<span class=\"_ _195\"> </span>(7,<span class=\"_ _0\"></span>960)<span class=\"_ _1b\"> </span>(34<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>39)<span class=\"_ _5f\"> </span><span class=\"ls9b ws99\">5<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>394 <span class=\"_ _12c\"> </span>(2<span class=\"_ _2\"></span>94<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>45<span class=\"_ _2\"></span>)</span>31 de<span class=\"_ _2\"></span>cem<span class=\"_ _2\"></span>ber 2021Kasstro<span class=\"_ _2\"></span>men<span class=\"_ _af\"> </span>-<span class=\"_ _17\"> </span>-<span class=\"_ _e1\"> </span>-<span class=\"_ _1b1\"> </span>-<span class=\"_ _78\"> </span>-<span class=\"_ _11c\"> </span>-<span class=\"_ _6e\"> </span>-<span class=\"_ _74\"> </span><span class=\"lsc5 wsc4\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>,9<span class=\"_ _6\"></span>0<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>)<span class=\"_ _198\"> </span>(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>,9<span class=\"_ _6\"></span>0<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>)</span>Opbrengsten<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>(13<span class=\"_ _1a\"></span>0,<span class=\"_ _0\"></span>000)<span class=\"_ _67\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _e1\"> </span>-<span class=\"_ _1b1\"> </span>-<span class=\"_ _78\"> </span>-<span class=\"_ _11c\"> </span>-<span class=\"_ _123\"> </span></span>(1<span class=\"_ _0\"></span>30,<span class=\"_ _0\"></span>000)<span class=\"_ _178\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _70\"> </span></span>(130,<span class=\"_ _0\"></span>000)uit l<span class=\"_ _2\"></span>enin<span class=\"_ _2\"></span>gen m<span class=\"_ _2\"></span>et derdenT<span class=\"_ _24\"></span>erugb<span class=\"_ _2\"></span>etali<span class=\"_ _1a\"></span>ngen 232,8<span class=\"_ _0\"></span>18 <span class=\"_ _121\"> </span>2,380 <span class=\"_ _78\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _ba\"> </span><span class=\"lsc7 wsc6\">7,<span class=\"_ _6\"></span>4<span class=\"_ _6\"></span>6<span class=\"_ _2\"></span>8<span class=\"_ _6\"></span> <span class=\"_ _8d\"> </span><span class=\"ls2 ws2\">4<span class=\"_ _2\"></span>5,090 <span class=\"_ _64\"> </span><span class=\"lsc8 wsc7\">8,1<span class=\"_ _2\"></span>07<span class=\"_ _2\"></span> <span class=\"_ _93\"> </span><span class=\"ls96 ws94\">295,863 <span class=\"_ _1d8\"> </span></span></span></span></span>-<span class=\"_ _11b\"> </span><span class=\"ls96 ws94\">295,863 </span></span>van le<span class=\"_ _2\"></span>ning<span class=\"_ _2\"></span>en me<span class=\"_ _2\"></span>t derdenAnd<span class=\"_ _2\"></span>ere no<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ash (6<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>0)<span class=\"_ _43\"> </span>1<span class=\"_ _2\"></span>,31<span class=\"_ _2\"></span>1 <span class=\"_ _70\"> </span>2<span class=\"_ _2\"></span>,022 <span class=\"_ _43\"> </span>(8,<span class=\"_ _0\"></span>981)<span class=\"_ _122\"> </span>(82)<span class=\"_ _7d\"> </span>(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>47<span class=\"_ _2\"></span>)<span class=\"_ _121\"> </span><span class=\"ls5b ws59\">(6,<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>28)<span class=\"_ _3\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _74\"> </span></span>(6<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>52<span class=\"_ _2\"></span>8)</span>bewe<span class=\"_ _2\"></span>gingen (inclusief<span class=\"ls0 ws0\"> </span>wisselk<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>ers-<span class=\"ls0 ws0\"> </span>bewe<span class=\"_ _2\"></span>gingen)Nettosch<span class=\"_ _2\"></span>uld per (132<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>489)<span class=\"_ _8d\"> </span>(3<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>47<span class=\"_ _2\"></span>9)<span class=\"_ _122\"> </span>(42<span class=\"_ _6\"></span>,0<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>4)<span class=\"_ _198\"> </span>(8<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>49)<span class=\"_ _32\"> </span>(82)<span class=\"_ _5e\"> </span>-<span class=\"_ _122\"> </span>(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>,90<span class=\"_ _2\"></span>3)<span class=\"_ _5e\"> </span><span class=\"lsce wscd\">38,488 <span class=\"_ _12c\"> </span><span class=\"ls97 ws95\">(<span class=\"_ _2\"></span>148<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>415)</span></span>31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2022De b<span class=\"_ _2\"></span>ovenstaan<span class=\"_ _2\"></span>de tab<span class=\"_ _2\"></span>el heef<span class=\"_ _6\"></span>t gee<span class=\"_ _2\"></span>n betrek<span class=\"_ _2\"></span>king op d<span class=\"_ _2\"></span>e geac<span class=\"_ _2\"></span>tiveerde fi<span class=\"_ _2\"></span>nancie<span class=\"_ _2\"></span>rings<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>osten, no<span class=\"_ _2\"></span>ch op de h<span class=\"_ _2\"></span>alfja<span class=\"_ _2\"></span>arlijks be<span class=\"_ _2\"></span>taalde i<span class=\"_ _2\"></span>ntrest (zie T<span class=\"_ _24\"></span>oe<span class=\"_ _2\"></span>lichting<span class=\"_ _2\"></span>en 21 tot 23<span class=\"_ _0\"></span>). De op<span class=\"_ _2\"></span>brengs<span class=\"_ _2\"></span>t van de transac<span class=\"_ _2\"></span>tie werd geb<span class=\"_ _2\"></span>ruik<span class=\"_ _2\"></span>t voo<span class=\"_ _2\"></span>r de her<span class=\"_ _6\"></span>financ<span class=\"_ _2\"></span>iering van o<span class=\"_ _2\"></span>nze Senior Se<span class=\"_ _2\"></span>cured Notes (incl<span class=\"_ _2\"></span>usief \u20ac 2,4 miljo<span class=\"_ _2\"></span>en aan b<span class=\"_ _2\"></span>etaald<span class=\"_ _2\"></span>e PIK<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>rente per 4 ap<span class=\"_ _2\"></span>ril) en onze RCF<span class=\"_ _0\"></span>. De non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>cas<span class=\"_ _2\"></span>h bewe<span class=\"_ _2\"></span>ging van \u20ac 0,7 miljoen he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t betrek<span class=\"_ _2\"></span>king o<span class=\"_ _2\"></span>p de half<span class=\"_ _2\"></span>jaarli<span class=\"_ _2\"></span>jkse PIK<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>rente die aan de ho<span class=\"_ _2\"></span>ofdsom word<span class=\"_ _2\"></span>t toeg<span class=\"_ _2\"></span>evoegd. D<span class=\"_ _2\"></span>e non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>cas<span class=\"_ _2\"></span>h bewe<span class=\"_ _2\"></span>ging van \u20ac 1,3 miljo<span class=\"_ _2\"></span>en is de net<span class=\"_ _2\"></span>tobewe<span class=\"_ _2\"></span>ging in o<span class=\"_ _2\"></span>pgeb<span class=\"_ _2\"></span>ouwd<span class=\"_ _2\"></span>e intresten. <span class=\"_ _1e8\"> </span><span class=\"ls2 ws2\">Liquide middelen<span class=\"_ _1e9\"> </span></span> T<span class=\"_ _24\"></span>otaal financi\u00eble Liquide middelen T<span class=\"_ _24\"></span>otaal financi\u00eble (In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)brutoschuld stopgezet<span class=\"_ _2\"></span>te stopgezet<span class=\"_ _2\"></span>te nettosc<span class=\"_ _2\"></span>huld stopgezette bedrijfsactiviteitenbedrijfsactiviteitenbedrijfsactiviteitenNet<span class=\"_ _2\"></span>tos<span class=\"_ _2\"></span>chul<span class=\"_ _2\"></span>d per 31 (<span class=\"_ _2\"></span>3<span class=\"_ _6\"></span>9.<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>5<span class=\"_ _6\"></span>8<span class=\"_ _6\"></span>)<span class=\"_ _185\"> </span><span class=\"ls89 ws87\">3<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>9 <span class=\"_ _5b\"> </span><span class=\"lsac wsaa\">(<span class=\"_ _0\"></span>35.848<span class=\"_ _0\"></span>)</span></span>dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2021Ka<span class=\"_ _0\"></span>sstromen<span class=\"_ _1ea\"> </span>-<span class=\"_ _9d\"> </span><span class=\"ls81 ws7f\">5<span class=\"_ _2\"></span>70<span class=\"_ _23\"> </span>5<span class=\"_ _2\"></span>70</span>Wijziging i<span class=\"_ _2\"></span>n 38.6<span class=\"_ _2\"></span>43 <span class=\"_ _cf\"> </span><span class=\"ls4f ws4d\">(<span class=\"_ _0\"></span>4.4<span class=\"_ _2\"></span>80)<span class=\"_ _17c\"> </span>34.<span class=\"_ _0\"></span>16<span class=\"_ _2\"></span>4 </span>toepassi<span class=\"_ _0\"></span>ngsgebiedT<span class=\"_ _24\"></span>e<span class=\"_ _2\"></span>rugb<span class=\"_ _2\"></span>etaling<span class=\"_ _2\"></span>en van leni<span class=\"_ _2\"></span>ngen 1<span class=\"_ _2\"></span>.11<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span> <span class=\"_ _a5\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _110\"> </span></span>1<span class=\"_ _2\"></span>.11<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span> met de<span class=\"_ _2\"></span>rdenNet<span class=\"_ _2\"></span>tos<span class=\"_ _2\"></span>chul<span class=\"_ _2\"></span>d per 31 -<span class=\"_ _1d6\"> </span>-<span class=\"_ _5\"> </span>-dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2022T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 25. A<span class=\"_ _0\"></span>anvu<span class=\"_ _0\"></span>llende i<span class=\"_ _1a\"></span>nf<span class=\"_ _0\"></span>ormat<span class=\"_ _0\"></span>ie ov<span class=\"_ _0\"></span>er financ<span class=\"_ _1a\"></span>i\u00eble i<span class=\"_ _0\"></span>nstru<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>enDe volg<span class=\"_ _2\"></span>ende t<span class=\"_ _2\"></span>abel g<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>e bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde en d<span class=\"_ _2\"></span>e re\u00eble waa<span class=\"_ _2\"></span>rden wee<span class=\"_ _2\"></span>r van elke categorie van fina<span class=\"_ _2\"></span>nci\u00ebl<span class=\"_ _2\"></span>e activa en fin<span class=\"_ _2\"></span>anci\u00eb<span class=\"_ _2\"></span>le verplic<span class=\"_ _2\"></span>htinge<span class=\"_ _2\"></span>n voor de voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tgezet<span class=\"_ _2\"></span>te bedr<span class=\"_ _2\"></span>ijfs<span class=\"_ _2\"></span>activi<span class=\"_ _2\"></span>teiten:Re\u00ebl<span class=\"_ _2\"></span>ewaar<span class=\"_ _2\"></span>de<span class=\"_ _2\"></span>-(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)2022<span class=\"_ _178\"> </span>2022<span class=\"_ _1eb\"> </span>2021<span class=\"_ _71\"> </span>2021hi\u00ebrarchieRe\u00ebl<span class=\"_ _2\"></span>e Re\u00ebl<span class=\"_ _2\"></span>e BoekwaardeBoekwaardewaardewaardeActiva p<span class=\"_ _2\"></span>er bal<span class=\"_ _2\"></span>ansd<span class=\"_ _2\"></span>atum<span class=\"_ _1ec\"> </span> <span class=\"_ _a8\"> </span>64<span class=\"_ _2\"></span>.082 <span class=\"_ _123\"> </span>64<span class=\"_ _2\"></span>.082 <span class=\"_ _90\"> </span><span class=\"ls16 ws16\">75<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>675<span class=\"_ _2\"></span> <span class=\"_ _190\"> </span>75<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>675<span class=\"_ _2\"></span> </span>Leningen en v<span class=\"_ _0\"></span>orderingen<span class=\"_ _17b\"> </span> <span class=\"_ _47\"> </span>64<span class=\"_ _2\"></span>.082 <span class=\"_ _123\"> </span>6<span class=\"_ _2\"></span>4.082 <span class=\"_ _90\"> </span><span class=\"ls16 ws16\">75<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>675<span class=\"_ _2\"></span> <span class=\"_ _190\"> </span>75<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>675<span class=\"_ _2\"></span> </span>Hand<span class=\"_ _2\"></span>els<span class=\"_ _2\"></span>- en overige vord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en<span class=\"_ _1ee\"> </span> <span class=\"_ _119\"> </span><span class=\"ls57 ws55\">25<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>593<span class=\"_ _2\"></span> <span class=\"_ _145\"> </span>2<span class=\"_ _2\"></span>5.<span class=\"_ _2\"></span>593<span class=\"_ _2\"></span> <span class=\"_ _138\"> </span>24.281<span class=\"_ _2\"></span> <span class=\"_ _92\"> </span>24.281<span class=\"_ _2\"></span> </span>Liquide middele<span class=\"_ _2\"></span>n<span class=\"_ _1ef\"> </span>Niveau 1<span class=\"_ _11a\"> </span>38.488 <span class=\"_ _90\"> </span>38.488 <span class=\"_ _46\"> </span><span class=\"ls6 ws6\">51.39<span class=\"_ _0\"></span>4 <span class=\"_ _67\"> </span>51.3<span class=\"_ _1a\"></span>9<span class=\"_ _0\"></span>4 </span>V<span class=\"_ _0\"></span>erplichtingen per ba<span class=\"_ _1a\"></span>lansdatum<span class=\"_ _1f0\"> </span> <span class=\"_ _aa\"> </span>239<span class=\"_ _0\"></span>.907<span class=\"_ _1a\"></span> <span class=\"_ _32\"> </span>229<span class=\"_ _0\"></span>.309 <span class=\"_ _11e\"> </span><span class=\"lsab wsa9\">3<span class=\"_ _2\"></span>8<span class=\"_ _6\"></span>7.<span class=\"_ _6\"></span>2<span class=\"_ _6\"></span>6<span class=\"_ _2\"></span>8<span class=\"_ _6\"></span> <span class=\"_ _6f\"> </span><span class=\"ls92 ws90\">3<span class=\"_ _6\"></span>7<span class=\"_ _2\"></span>9.<span class=\"_ _6\"></span>3<span class=\"_ _6\"></span>6<span class=\"_ _6\"></span>1<span class=\"_ _2\"></span> <span class=\"_ _0\"></span></span></span>Financi\u00eble v<span class=\"_ _0\"></span>erplichtingen ge<span class=\"_ _1a\"></span>waardeerd t<span class=\"_ _1a\"></span>egen  <span class=\"_ _aa\"> </span>239<span class=\"_ _0\"></span>.907<span class=\"_ _1a\"></span> <span class=\"_ _32\"> </span>229<span class=\"_ _0\"></span>.309 <span class=\"_ _11e\"> </span><span class=\"lsab wsa9\">3<span class=\"_ _2\"></span>8<span class=\"_ _6\"></span>7.<span class=\"_ _6\"></span>2<span class=\"_ _6\"></span>6<span class=\"_ _2\"></span>8<span class=\"_ _6\"></span> <span class=\"_ _6f\"> </span><span class=\"ls92 ws90\">3<span class=\"_ _6\"></span>7<span class=\"_ _2\"></span>9.<span class=\"_ _6\"></span>3<span class=\"_ _6\"></span>6<span class=\"_ _6\"></span>1<span class=\"_ _2\"></span> <span class=\"_ _0\"></span></span></span>geamortiseerde k<span class=\"_ _0\"></span>ostp<span class=\"_ _2\"></span>rijsSenio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes<span class=\"_ _186\"> </span>Niveau 1<span class=\"_ _11f\"> </span>132.355 <span class=\"_ _90\"> </span>121.758 <span class=\"_ _1e\"> </span><span class=\"ls89 ws87\">24<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.4<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span> <span class=\"_ _5f\"> </span><span class=\"ls56 ws54\">232.<span class=\"_ _2\"></span>55<span class=\"_ _2\"></span>1 </span></span>Bank- en ov<span class=\"_ _1a\"></span>erig<span class=\"_ _2\"></span>e lenin<span class=\"_ _2\"></span>gen<span class=\"_ _1f1\"> </span>Niveau 2<span class=\"_ _11f\"> </span>50.350 <span class=\"_ _69\"> </span>50.350 <span class=\"_ _90\"> </span><span class=\"ls57 ws55\">1<span class=\"_ _2\"></span>04<span class=\"_ _2\"></span>.081<span class=\"_ _2\"></span> <span class=\"_ _198\"> </span>1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>4.<span class=\"_ _2\"></span>081<span class=\"_ _2\"></span> </span>Hand<span class=\"_ _2\"></span>els<span class=\"_ _2\"></span>- en overige s<span class=\"_ _2\"></span>chuld<span class=\"_ _2\"></span>en<span class=\"_ _1e2\"> </span> <span class=\"_ _1b1\"> </span>57<span class=\"_ _0\"></span>.2<span class=\"_ _1a\"></span>01 <span class=\"_ _e5\"> </span>57<span class=\"_ _0\"></span>.201<span class=\"_ _0\"></span> <span class=\"_ _92\"> </span><span class=\"ls0 ws0\">4<span class=\"_ _0\"></span>2.729 <span class=\"_ _11c\"> </span>42.<span class=\"_ _0\"></span>72<span class=\"_ _2\"></span>9 </span>Financi\u00eble v<span class=\"_ _0\"></span>erplichtingen ge<span class=\"_ _1a\"></span>waardeerd t<span class=\"_ _1a\"></span>egen  <span class=\"_ _73\"> </span>-<span class=\"_ _19e\"> </span>-<span class=\"_ _1b5\"> </span>-<span class=\"_ _19e\"> </span>-re\u00eb<span class=\"_ _2\"></span>le waar<span class=\"_ _2\"></span>de via O<span class=\"_ _2\"></span>CIV<span class=\"_ _0\"></span>re<span class=\"_ _2\"></span>emd<span class=\"_ _2\"></span>e valuta afge<span class=\"_ _2\"></span>leid<span class=\"_ _2\"></span>e financi<span class=\"_ _2\"></span>\u00eble instr<span class=\"_ _2\"></span>umenten<span class=\"_ _5e\"> </span>Nivea<span class=\"_ _2\"></span>u 2<span class=\"_ _176\"> </span>-<span class=\"_ _19e\"> </span>-<span class=\"_ _19e\"> </span>-<span class=\"_ _1b5\"> </span>-V<span class=\"_ _0\"></span>er<span class=\"_ _2\"></span>schille<span class=\"_ _2\"></span>nde waard<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>sniveaus we<span class=\"_ _2\"></span>rden als vol<span class=\"_ _2\"></span>gt ge<span class=\"_ _2\"></span>definie<span class=\"_ _2\"></span>erd:\u2022 <span class=\"_\"> </span>N<span class=\"_ _2\"></span>iveau 1: zijn waard<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en afgel<span class=\"_ _2\"></span>eid van gen<span class=\"_ _2\"></span>oteerde pr<span class=\"_ _2\"></span>ijzen (<span class=\"_ _0\"></span>n<span class=\"_ _2\"></span>iet aang<span class=\"_ _2\"></span>epas<span class=\"_ _2\"></span>t) in een actieve mark<span class=\"_ _6\"></span>t voor ide<span class=\"_ _2\"></span>ntieke activa en pa<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>iva;\u2022 <span class=\"_\"> </span>N<span class=\"_ _2\"></span>iveau 2: zijn waard<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en afgel<span class=\"_ _2\"></span>eid van bronn<span class=\"_ _2\"></span>en, and<span class=\"_ _2\"></span>ers dan g<span class=\"_ _2\"></span>enoteerd<span class=\"_ _2\"></span>e prijzen ver<span class=\"_ _2\"></span>vat in nive<span class=\"_ _2\"></span>au 1, die waarn<span class=\"_ _2\"></span>eemb<span class=\"_ _2\"></span>aar zijn voor he<span class=\"_ _2\"></span>t actief of pas<span class=\"_ _2\"></span>sief<span class=\"_ _0\"></span>, of<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>l direct (als prijzen), o<span class=\"_ _1a\"></span>f<span class=\"_ _2\"></span>wel indi<span class=\"_ _2\"></span>rect (afgeleid van p<span class=\"_ _2\"></span>rijzen)<span class=\"_ _0\"></span>;\u2022 <span class=\"_\"> </span>N<span class=\"_ _2\"></span>iveau 3: zijn waarde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n afgele<span class=\"_ _2\"></span>id van bronne<span class=\"_ _2\"></span>n voor het a<span class=\"_ _2\"></span>ctief of pas<span class=\"_ _2\"></span>sief die niet g<span class=\"_ _2\"></span>ebas<span class=\"_ _2\"></span>eerd zijn op o<span class=\"_ _2\"></span>bser<span class=\"_ _2\"></span>ve<span class=\"_ _2\"></span>erbare mark<span class=\"_ _2\"></span>tdata (<span class=\"_ _0\"></span>niet-waarneembare inputs)<span class=\"_ _0\"></span>.De re\u00eb<span class=\"_ _2\"></span>le waarde van d<span class=\"_ _2\"></span>e Senior S<span class=\"_ _2\"></span>ecured N<span class=\"_ _2\"></span>otes is geba<span class=\"_ _2\"></span>seerd o<span class=\"_ _2\"></span>p een ramin<span class=\"_ _2\"></span>g van Niveau 1. D<span class=\"_ _2\"></span>e re\u00ebl<span class=\"_ _2\"></span>e waarde van alle a<span class=\"_ _2\"></span>ndere financ<span class=\"_ _2\"></span>i\u00eble ins<span class=\"_ _2\"></span>trumen<span class=\"_ _2\"></span>ten, met uit<span class=\"_ _2\"></span>zonde<span class=\"_ _2\"></span>ring van liqui<span class=\"_ _2\"></span>de mid<span class=\"_ _2\"></span>delen<span class=\"_ _2\"></span>, werd bep<span class=\"_ _2\"></span>aald o<span class=\"_ _2\"></span>p basis van ramin<span class=\"_ _2\"></span>gen van Nive<span class=\"_ _2\"></span>au 2. De re\u00ebl<span class=\"_ _2\"></span>e waarde van de valu<span class=\"_ _2\"></span>tatermijn<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>ntracten werd b<span class=\"_ _2\"></span>epaal<span class=\"_ _2\"></span>d doo<span class=\"_ _2\"></span>r gebr<span class=\"_ _2\"></span>uik te maken van de op een a<span class=\"_ _2\"></span>ctieve mark<span class=\"_ _2\"></span>t ge<span class=\"_ _2\"></span>noteerde termijnkoers. D<span class=\"_ _2\"></span>e verdisc<span class=\"_ _2\"></span>onterings<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>fecten zijn over he<span class=\"_ _2\"></span>t algem<span class=\"_ _2\"></span>een ni<span class=\"_ _2\"></span>et signi<span class=\"_ _2\"></span>ficant voo<span class=\"_ _2\"></span>r deri<span class=\"_ _2\"></span>vaten van Niveau 2. V<span class=\"_ _0\"></span>oo<span class=\"_ _2\"></span>r hand<span class=\"_ _2\"></span>els<span class=\"_ _2\"></span>- en overige vord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en, also<span class=\"_ _2\"></span>ok hand<span class=\"_ _2\"></span>els<span class=\"_ _2\"></span>- en overige s<span class=\"_ _2\"></span>chuld<span class=\"_ _2\"></span>en, word<span class=\"_ _2\"></span>t de bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde b<span class=\"_ _2\"></span>esch<span class=\"_ _2\"></span>ouwd als e<span class=\"_ _2\"></span>en goe<span class=\"_ _2\"></span>de ramin<span class=\"_ _2\"></span>g van de re\u00ebl<span class=\"_ _2\"></span>e waarde, ge<span class=\"_ _2\"></span>let op de kor<span class=\"_ _2\"></span>tlo<span class=\"_ _2\"></span>pen<span class=\"_ _2\"></span>de aard van deze po<span class=\"_ _2\"></span>sten. Er waren geen veran<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen in d<span class=\"_ _2\"></span>e toegep<span class=\"_ _2\"></span>aste waarder<span class=\"_ _2\"></span>ingstech<span class=\"_ _2\"></span>nieken gedure<span class=\"_ _2\"></span>nde de p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de.K<span class=\"_ _0\"></span>walitatieve en kwantitatieve toelichtingen<span class=\"ls0 ws0\"> </span>over het ma<span class=\"_ _2\"></span>rkt<span class=\"_ _2\"></span>risic<span class=\"_ _2\"></span>oWisselkoersrisicoWe zijn in aanzienlijke mate bloot<span class=\"_ _2\"></span>gesteld a<span class=\"_ _2\"></span>an de waard<span class=\"_ _2\"></span>e van de Amer<span class=\"_ _2\"></span>ikaanse do<span class=\"_ _2\"></span>llar voor d<span class=\"_ _2\"></span>e voor<span class=\"_ _2\"></span>tg<span class=\"_ _2\"></span>ezette be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten. Bijg<span class=\"_ _2\"></span>evolg zijn onze finan<span class=\"_ _2\"></span>ci\u00eble re<span class=\"_ _2\"></span>sultaten onde<span class=\"_ _2\"></span>rhevig a<span class=\"_ _2\"></span>an de gevol<span class=\"_ _2\"></span>gen van transa<span class=\"_ _2\"></span>cties in vre<span class=\"_ _2\"></span>emde valuta\u2019<span class=\"_ _0\"></span>s en om<span class=\"_ _2\"></span>zettin<span class=\"_ _2\"></span>gsversch<span class=\"_ _2\"></span>illen die vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>vlo<span class=\"_ _2\"></span>eien u<span class=\"_ _2\"></span>it wisselk<span class=\"_ _0\"></span>oersschommelingen, voorna<span class=\"_ _0\"></span>m<span class=\"_ _2\"></span>elijk<span class=\"_ _1a\"></span> de wisselk<span class=\"_ _0\"></span>oers tussen d<span class=\"_ _2\"></span>e EUR en de USD. Het aand<span class=\"_ _2\"></span>eel van onze inkomsten dat in de ver<span class=\"_ _2\"></span>schille<span class=\"_ _2\"></span>nde valu<span class=\"_ _2\"></span>ta\u2019<span class=\"_ _0\"></span>s is opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en, stemt nie<span class=\"_ _2\"></span>t exact overeen m<span class=\"_ _2\"></span>et de inkomsten afkomstig ui<span class=\"_ _2\"></span>t elke regio, omda<span class=\"_ _2\"></span>t wij onze klanten so<span class=\"_ _2\"></span>ms facturere<span class=\"_ _2\"></span>n in een an<span class=\"_ _2\"></span>dere valut<span class=\"_ _2\"></span>a dan hun pl<span class=\"_ _2\"></span>aatseli<span class=\"_ _2\"></span>jke v<span class=\"_ _0\"></span>a<span class=\"_ _2\"></span>luta. Onze gec<span class=\"_ _2\"></span>onsol<span class=\"_ _2\"></span>idee<span class=\"_ _2\"></span>rde jaarre<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>ening is o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>steld in euro. Hierd<span class=\"_ _2\"></span>oor zijn we bl<span class=\"_ _2\"></span>ootge<span class=\"_ _2\"></span>steld aan h<span class=\"_ _2\"></span>et omzet<span class=\"_ _2\"></span>tingsr<span class=\"_ _2\"></span>isico bij de voo<span class=\"_ _2\"></span>rbe<span class=\"_ _2\"></span>reiding van onze ge<span class=\"_ _2\"></span>cons<span class=\"_ _2\"></span>olide<span class=\"_ _2\"></span>erde jaarrekening wan<span class=\"_ _2\"></span>neer we d<span class=\"_ _2\"></span>e jaarrekening<span class=\"_ _2\"></span>en van onze doc<span class=\"_ _2\"></span>hteronder<span class=\"_ _2\"></span>nemin<span class=\"_ _2\"></span>gen omzet<span class=\"_ _2\"></span>ten die e<span class=\"_ _2\"></span>en ande<span class=\"_ _2\"></span>re func<span class=\"_ _2\"></span>tionel<span class=\"_ _2\"></span>e valuta he<span class=\"_ _2\"></span>bbe<span class=\"_ _2\"></span>n dan de euro. Een dee<span class=\"_ _2\"></span>l van onze activa, pa<span class=\"_ _2\"></span>ssiva, op<span class=\"_ _2\"></span>brengs<span class=\"_ _2\"></span>ten en kosten zijn uitge<span class=\"_ _2\"></span>druk<span class=\"_ _2\"></span>t in versch<span class=\"_ _2\"></span>illend<span class=\"_ _2\"></span>e ande<span class=\"_ _2\"></span>re valuta\u2019<span class=\"_ _0\"></span>s dan EUR, voor<span class=\"_ _2\"></span>nameli<span class=\"_ _2\"></span>jk USD. Daard<span class=\"_ _2\"></span>oor kunn<span class=\"_ _2\"></span>en onze gec<span class=\"_ _2\"></span>onsoli<span class=\"_ _2\"></span>dee<span class=\"_ _2\"></span>rde be<span class=\"_ _2\"></span>drijf<span class=\"_ _2\"></span>sresul<span class=\"_ _2\"></span>taten, die in euro word<span class=\"_ _2\"></span>en gerap<span class=\"_ _2\"></span>por<span class=\"_ _6\"></span>teerd, be\u00ef<span class=\"_ _2\"></span>nvloe<span class=\"_ _2\"></span>d worden do<span class=\"_ _2\"></span>or wisselk<span class=\"_ _0\"></span>oersschommelingen.V<span class=\"_ _0\"></span>eran<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen in wis<span class=\"_ _2\"></span>selkoers<span class=\"_ _2\"></span>en kunne<span class=\"_ _2\"></span>n ook ee<span class=\"_ _2\"></span>n impac<span class=\"_ _2\"></span>t op lang<span class=\"_ _2\"></span>e t<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>rmijn heb<span class=\"_ _2\"></span>ben op onze verkoopvolumes. Bij<span class=\"_ _2\"></span>voorb<span class=\"_ _2\"></span>eeld, wannee<span class=\"_ _2\"></span>r er een l<span class=\"_ _2\"></span>angdu<span class=\"_ _2\"></span>rige on<span class=\"_ _2\"></span>twaard<span class=\"_ _2\"></span>ing is van de euro, kunnen o<span class=\"_ _2\"></span>nze volumes s<span class=\"_ _2\"></span>tijgen do<span class=\"_ _2\"></span>ordat we c<span class=\"_ _2\"></span>ompe<span class=\"_ _2\"></span>titiever worden in d<span class=\"_ _2\"></span>e mark<span class=\"_ _2\"></span>ten bu<span class=\"_ _2\"></span>iten de eurozone. Daar<span class=\"_ _6\"></span>tegenover staat d<span class=\"_ _2\"></span>at een la<span class=\"_ _2\"></span>ngdur<span class=\"_ _2\"></span>ige vers<span class=\"_ _2\"></span>terking van de e<span class=\"_ _2\"></span>uro tot een daling van d<span class=\"_ _2\"></span>e verkoopvolume<span class=\"_ _2\"></span>s en prijzenc<span class=\"_ _2\"></span>oncu<span class=\"_ _2\"></span>rrentie kan leid<span class=\"_ _2\"></span>en in de mar<span class=\"_ _2\"></span>k<span class=\"_ _2\"></span>ten buiten Europa. De volg<span class=\"_ _2\"></span>ende t<span class=\"_ _2\"></span>abel toon<span class=\"_ _2\"></span>t de pos<span class=\"_ _2\"></span>ten die het m<span class=\"_ _2\"></span>ees<span class=\"_ _2\"></span>t worden blootgesteld<span class=\"_ _1a\"></span> aan wissel<span class=\"_ _0\"></span>koersrisico<span class=\"_ _1a\"></span>\u2019<span class=\"_ _0\"></span>s.(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _d4\"> </span>EU<span class=\"_ _2\"></span>R<span class=\"_ _145\"> </span>GBP<span class=\"_ _190\"> </span>USD<span class=\"_ _46\"> </span><span class=\"lsb4 wsb2\">TRY<span class=\"_ _75\"> </span><span class=\"ls72 ws70\">TOT<span class=\"_ _0\"></span>A<span class=\"_ _2\"></span>AL</span></span>Net<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>bloo<span class=\"_ _2\"></span>tst<span class=\"_ _2\"></span>ellin<span class=\"_ _2\"></span>g per 31 d<span class=\"_ _2\"></span>ecem<span class=\"_ _2\"></span>ber 20<span class=\"_ _2\"></span>22 voor voor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te (<span class=\"_ _2\"></span>9.<span class=\"_ _2\"></span>7<span class=\"_ _6\"></span>5<span class=\"_ _6\"></span>3<span class=\"_ _2\"></span>)<span class=\"_ _6f\"> </span>1<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>3<span class=\"_ _134\"> </span>14<span class=\"_ _2\"></span>.6<span class=\"_ _2\"></span>40<span class=\"_ _44\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _11f\"> </span><span class=\"ls4c ws4a\">6.<span class=\"_ _2\"></span>880</span></span>bedrijfsactiviteitenHand<span class=\"_ _2\"></span>els<span class=\"_ _2\"></span>- en overige vord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en<span class=\"_ _1f2\"> </span><span class=\"ls5a ws58\">7.<span class=\"_ _6\"></span>4<span class=\"_ _2\"></span>2<span class=\"_ _26\"></span>9<span class=\"_ _2\"></span> <span class=\"_ _66\"> </span></span>99 <span class=\"_ _126\"> </span><span class=\"ls58 ws56\">18.0<span class=\"_ _2\"></span>65 <span class=\"_ _92\"> </span></span>-<span class=\"_ _e4\"> </span><span class=\"ls57 ws55\">25.<span class=\"_ _2\"></span>593<span class=\"_ _2\"></span> </span>Liquide middele<span class=\"_ _2\"></span>n<span class=\"_ _1f3\"> </span>21.353 <span class=\"_ _12c\"> </span>2<span class=\"_ _2\"></span>.0<span class=\"_ _2\"></span>59 <span class=\"_ _32\"> </span>1<span class=\"_ _6\"></span>5<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>76<span class=\"_ _2\"></span> <span class=\"_ _44\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _92\"> </span><span class=\"ls53 ws51\">38.488<span class=\"_ _2\"></span> </span></span>Hand<span class=\"_ _2\"></span>els<span class=\"_ _2\"></span>- en overige s<span class=\"_ _2\"></span>chuld<span class=\"_ _2\"></span>en<span class=\"_ _a\"> </span><span class=\"ls69 ws67\">(38<span class=\"_ _2\"></span>.5<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>5)<span class=\"_ _11e\"> </span><span class=\"lsd wsd\">(<span class=\"_ _2\"></span>165)<span class=\"_ _134\"> </span></span>(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>50<span class=\"_ _2\"></span>2)<span class=\"_ _67\"> </span></span>-<span class=\"_ _92\"> </span><span class=\"ls6 ws6\">(57<span class=\"_ _24\"></span>.201<span class=\"_ _0\"></span>)</span>Net<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>bloo<span class=\"_ _2\"></span>tst<span class=\"_ _2\"></span>ellin<span class=\"_ _2\"></span>g per 31 d<span class=\"_ _2\"></span>ecem<span class=\"_ _2\"></span>ber 20<span class=\"_ _2\"></span>21 voor voor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te 12<span class=\"_ _6\"></span>.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>41<span class=\"_ _154\"> </span>3.385<span class=\"_ _6f\"> </span>1<span class=\"_ _2\"></span>7.<span class=\"_ _2\"></span>1<span class=\"_ _6\"></span>2<span class=\"_ _6\"></span>0<span class=\"_ _45\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _e5\"> </span><span class=\"ls89 ws87\">3<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>6</span></span>bedrijfsactiviteitenHand<span class=\"_ _2\"></span>els<span class=\"_ _2\"></span>- en overige vord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en<span class=\"_ _ef\"> </span>8.803 <span class=\"_ _145\"> </span>86 <span class=\"_ _126\"> </span><span class=\"ls90 ws8e\">15<span class=\"_ _2\"></span>.393<span class=\"_ _2\"></span> <span class=\"_ _92\"> </span></span>-<span class=\"_ _11f\"> </span><span class=\"ls57 ws55\">24.<span class=\"_ _2\"></span>281 </span>Liquide middele<span class=\"_ _2\"></span>n<span class=\"_ _4d\"> </span><span class=\"ls0 ws0\">25.820 <span class=\"_ _75\"> </span><span class=\"ls4f ws4d\">4.5<span class=\"_ _2\"></span>58 <span class=\"_ _154\"> </span><span class=\"ls57 ws55\">2<span class=\"_ _2\"></span>1.<span class=\"_ _2\"></span>016 <span class=\"_ _1d3\"> </span></span></span>-<span class=\"_ _11f\"> </span><span class=\"ls6 ws6\">51.39<span class=\"_ _0\"></span>4 </span></span>Hand<span class=\"_ _2\"></span>els<span class=\"_ _2\"></span>- en overige s<span class=\"_ _2\"></span>chuld<span class=\"_ _2\"></span>en<span class=\"_ _1f4\"> </span>(2<span class=\"_ _2\"></span>2.1<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>2)<span class=\"_ _75\"> </span>(<span class=\"_ _6\"></span>1.<span class=\"_ _2\"></span>25<span class=\"_ _2\"></span>9)<span class=\"_ _e7\"> </span><span class=\"ls66 ws64\">(<span class=\"_ _26\"></span>1<span class=\"_ _2\"></span>9.<span class=\"_ _26\"></span>2<span class=\"_ _2\"></span>8<span class=\"_ _6\"></span>8<span class=\"_ _6\"></span>)<span class=\"_ _92\"> </span></span>-<span class=\"_ _66\"> </span><span class=\"lsb1 wsaf\">(4<span class=\"_ _2\"></span>2.<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>9)</span>T<span class=\"_ _24\"></span>ota<span class=\"_ _2\"></span>al stopgezette bedrijfsac<span class=\"_ _2\"></span>tiviteiten<span class=\"_ _40\"> </span>(42<span class=\"_ _2\"></span>.<span class=\"_ _6\"></span>83<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>)<span class=\"_ _94\"> </span>(1<span class=\"_ _2\"></span>.026)<span class=\"_ _98\"> </span>(5.<span class=\"_ _2\"></span>010)<span class=\"_ _121\"> </span><span class=\"ls63 ws61\">1.1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>9 <span class=\"_ _1e7\"> </span><span class=\"lsab wsa9\">(<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>7.<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>5<span class=\"_ _6\"></span>)</span></span>De volg<span class=\"_ _2\"></span>ende t<span class=\"_ _2\"></span>abel g<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>e sensib<span class=\"_ _2\"></span>iliteitsa<span class=\"_ _2\"></span>nalyse we<span class=\"_ _2\"></span>er van de eind<span class=\"_ _2\"></span>ejaars<span class=\"_ _2\"></span>balans in G<span class=\"_ _2\"></span>BP en USD als d<span class=\"_ _2\"></span>e euro met 1<span class=\"_ _2\"></span>0% ver<span class=\"_ _2\"></span>z<span class=\"_ _2\"></span>wak<span class=\"_ _2\"></span>t.(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _9e\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _5f\"> </span>2021</span>In GBP<span class=\"_ _1dd\"> </span>221 <span class=\"_ _154\"> </span><span class=\"ls75 ws73\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.6<span class=\"_ _2\"></span>01)</span>Wijziging<span class=\"_ _2\"></span>en in re\u00eb<span class=\"_ _2\"></span>le waarde van -<span class=\"_ _66\"> </span><span class=\"ls8a ws88\">(<span class=\"_ _6\"></span>1<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>)</span>afgeleide<span class=\"_ _0\"></span> financi\u00eble instru<span class=\"_ _0\"></span>m<span class=\"_ _2\"></span>ent<span class=\"_ _0\"></span>enWijziging i<span class=\"_ _2\"></span>n boe<span class=\"_ _2\"></span>kwa<span class=\"_ _2\"></span>arde van 221 <span class=\"_ _174\"> </span><span class=\"ls8a ws88\">3<span class=\"_ _2\"></span>76<span class=\"_ _6\"></span> <span class=\"_ _0\"></span></span>mone<span class=\"_ _2\"></span>taire activa en p<span class=\"_ _2\"></span>assivaIn USD<span class=\"_ _184\"> </span><span class=\"ls56 ws54\">1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>62<span class=\"_ _2\"></span>7 <span class=\"_ _12c\"> </span><span class=\"ls89 ws87\">1<span class=\"_ _2\"></span>.90<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span> </span></span>Wijziging<span class=\"_ _2\"></span>en in re\u00eb<span class=\"_ _2\"></span>le waarde van -<span class=\"_ _6e\"> </span>-afgeleide<span class=\"_ _0\"></span> financi\u00eble instru<span class=\"_ _0\"></span>m<span class=\"_ _2\"></span>ent<span class=\"_ _0\"></span>enWijziging i<span class=\"_ _2\"></span>n boe<span class=\"_ _2\"></span>kwa<span class=\"_ _2\"></span>arde van 1<span class=\"_ _2\"></span>.62<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span> <span class=\"_ _6f\"> </span><span class=\"ls0 ws0\">1.<span class=\"_ _0\"></span>902 </span>mone<span class=\"_ _2\"></span>taire activa en p<span class=\"_ _2\"></span>assivaDe volg<span class=\"_ _2\"></span>ende t<span class=\"_ _2\"></span>abel g<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>e sensib<span class=\"_ _2\"></span>iliteitsa<span class=\"_ _2\"></span>nalyse we<span class=\"_ _2\"></span>er van de eind<span class=\"_ _2\"></span>ejaars<span class=\"_ _2\"></span>balans in G<span class=\"_ _2\"></span>BP en USD als d<span class=\"_ _2\"></span>e euro met 1<span class=\"_ _2\"></span>0% verst<span class=\"_ _0\"></span>erk<span class=\"_ _2\"></span>t:(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _9e\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _5f\"> </span>2021</span>In GBP<span class=\"_ _17b\"> </span><span class=\"ls44 ws42\">(<span class=\"_ _2\"></span>181)<span class=\"_ _1e\"> </span><span class=\"ls9c ws9a\">1.310</span></span>Wijziging<span class=\"_ _2\"></span>en in re\u00eb<span class=\"_ _2\"></span>le waarde van -<span class=\"_ _11a\"> </span><span class=\"ls69 ws67\">1.<span class=\"_ _2\"></span>61<span class=\"_ _2\"></span>8</span>afgeleide<span class=\"_ _0\"></span> financi\u00eble instru<span class=\"_ _0\"></span>m<span class=\"_ _2\"></span>ent<span class=\"_ _0\"></span>enWijziging i<span class=\"_ _2\"></span>n boe<span class=\"_ _2\"></span>kwa<span class=\"_ _2\"></span>arde van (<span class=\"_ _2\"></span>181)<span class=\"_ _127\"> </span><span class=\"ls69 ws67\">(30<span class=\"_ _2\"></span>8)</span>mone<span class=\"_ _2\"></span>taire activa en p<span class=\"_ _2\"></span>assivaIn USD<span class=\"_ _1f5\"> </span><span class=\"ls44 ws42\">(1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>331)<span class=\"_ _7c\"> </span><span class=\"ls9c ws9a\">(1.556<span class=\"_ _0\"></span>)</span></span>Wijziging<span class=\"_ _2\"></span>en in re\u00eb<span class=\"_ _2\"></span>le waarde van -<span class=\"_ _6e\"> </span>-afgeleide<span class=\"_ _0\"></span> financi\u00eble instru<span class=\"_ _0\"></span>m<span class=\"_ _2\"></span>ent<span class=\"_ _0\"></span>enWijziging i<span class=\"_ _2\"></span>n boe<span class=\"_ _2\"></span>kwa<span class=\"_ _2\"></span>arde van (<span class=\"_ _2\"></span>1.<span class=\"_ _2\"></span>331)<span class=\"_ _e7\"> </span><span class=\"ls5b ws59\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>6)</span>mone<span class=\"_ _2\"></span>taire activa en p<span class=\"_ _2\"></span>assivaRisic<span class=\"_ _2\"></span>o in verban<span class=\"_ _2\"></span>d me<span class=\"_ _2\"></span>t de gro<span class=\"_ _2\"></span>ndst<span class=\"_ _2\"></span>of<span class=\"_ _2\"></span>fenp<span class=\"_ _2\"></span>rijzenWe zijn blootge<span class=\"_ _2\"></span>steld aan s<span class=\"_ _2\"></span>chom<span class=\"_ _2\"></span>meling<span class=\"_ _2\"></span>en in de p<span class=\"_ _2\"></span>rijs van bel<span class=\"_ _2\"></span>angrijke gronds<span class=\"_ _2\"></span>toffe<span class=\"_ _2\"></span>n die worden g<span class=\"_ _2\"></span>ebru<span class=\"_ _2\"></span>ik<span class=\"_ _2\"></span>t in het pr<span class=\"_ _1a\"></span>oductiepr<span class=\"_ _0\"></span>oces. In 2022, vooral do<span class=\"_ _2\"></span>or de invlo<span class=\"_ _2\"></span>ed van ho<span class=\"_ _2\"></span>gere p<span class=\"_ _2\"></span>rijzen, ver<span class=\"_ _2\"></span>tege<span class=\"_ _2\"></span>nwoordig<span class=\"_ _2\"></span>den de gro<span class=\"_ _2\"></span>ndstof<span class=\"_ _2\"></span>fenkosten 48,1% v<span class=\"_ _0\"></span>a<span class=\"_ _2\"></span>n de omzet van de voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tgezet<span class=\"_ _2\"></span>te bedr<span class=\"_ _2\"></span>ijfsa<span class=\"_ _2\"></span>ctivi<span class=\"_ _2\"></span>teiten, in vergelij<span class=\"_ _2\"></span>king me<span class=\"_ _2\"></span>t 41,4<span class=\"_ _0\"></span>% vorig ja<span class=\"_ _2\"></span>ar<span class=\"_ _0\"></span>. Aangezien h<span class=\"_ _2\"></span>et vermo<span class=\"_ _2\"></span>gen van de groep o<span class=\"_ _2\"></span>m stijgin<span class=\"_ _2\"></span>gen van de gron<span class=\"_ _2\"></span>dstof<span class=\"_ _2\"></span>fenp<span class=\"_ _2\"></span>rijzen door te b<span class=\"_ _2\"></span>erekenen me<span class=\"_ _2\"></span>esta<span class=\"_ _2\"></span>l ver<span class=\"_ _2\"></span>tragin<span class=\"_ _2\"></span>g oplo<span class=\"_ _2\"></span>opt, he<span class=\"_ _2\"></span>bbe<span class=\"_ _2\"></span>n wijziging<span class=\"_ _2\"></span>en in de gron<span class=\"_ _2\"></span>dstof<span class=\"_ _2\"></span>fenkosten doo<span class=\"_ _2\"></span>rgaans e<span class=\"_ _2\"></span>en impa<span class=\"_ _2\"></span>ct op de b<span class=\"_ _2\"></span>rutomarg<span class=\"_ _2\"></span>e van de groep.Als de pri<span class=\"_ _2\"></span>jzen van onze voornaams<span class=\"_ _2\"></span>te grondstof<span class=\"_ _2\"></span>fen 10<span class=\"_ _2\"></span>% hog<span class=\"_ _2\"></span>er (lag<span class=\"_ _2\"></span>er) waren gewee<span class=\"_ _2\"></span>st, zou de ge<span class=\"_ _2\"></span>corri<span class=\"_ _2\"></span>gee<span class=\"_ _2\"></span>rde EBITD<span class=\"_ _0\"></span>A ongeve<span class=\"_ _2\"></span>er \u20ac 9 miljo<span class=\"_ _2\"></span>en lage<span class=\"_ _2\"></span>r (hog<span class=\"_ _2\"></span>er) zijn gewee<span class=\"_ _2\"></span>st voor de voor<span class=\"_ _2\"></span>tg<span class=\"_ _2\"></span>ezette be<span class=\"_ _2\"></span>drij<span class=\"_ _2\"></span>fsacti<span class=\"_ _2\"></span>viteiten als h<span class=\"_ _2\"></span>et mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt gee<span class=\"_ _2\"></span>n risico<span class=\"_ _2\"></span>bep<span class=\"_ _2\"></span>erkende m<span class=\"_ _2\"></span>aatrege<span class=\"_ _2\"></span>len ha<span class=\"_ _2\"></span>d geno<span class=\"_ _2\"></span>men. D<span class=\"_ _2\"></span>eze impact werd be<span class=\"_ _2\"></span>paal<span class=\"_ _2\"></span>d door d<span class=\"_ _2\"></span>e volumes van o<span class=\"_ _2\"></span>nze voornaams<span class=\"_ _2\"></span>te gronds<span class=\"_ _2\"></span>toffe<span class=\"_ _2\"></span>n te vermenigv<span class=\"_ _2\"></span>uldig<span class=\"_ _2\"></span>en met e<span class=\"_ _2\"></span>en af<span class=\"_ _2\"></span>wijk<span class=\"_ _2\"></span>ing van 10% op d<span class=\"_ _2\"></span>e gemid<span class=\"_ _2\"></span>del<span class=\"_ _2\"></span>de aankoopp<span class=\"_ _2\"></span>rijs van die gron<span class=\"_ _2\"></span>dstof<span class=\"_ _2\"></span>fen voor he<span class=\"_ _2\"></span>t jaar<span class=\"_ _0\"></span>. Bij de se<span class=\"_ _2\"></span>nsibili<span class=\"_ _2\"></span>teitsbe<span class=\"_ _2\"></span>rekening wordt re<span class=\"_ _2\"></span>kening geho<span class=\"_ _2\"></span>uden m<span class=\"_ _2\"></span>et het t<span class=\"_ _2\"></span>yp<span class=\"_ _2\"></span>ische tijd<span class=\"_ _2\"></span>sverloo<span class=\"_ _2\"></span>p tussen d<span class=\"_ _2\"></span>e aankoop van gronds<span class=\"_ _2\"></span>toffen e<span class=\"_ _2\"></span>n de ver<span class=\"_ _2\"></span>werk<span class=\"_ _2\"></span>ing van de gron<span class=\"_ _2\"></span>dstofkosten ten opzichte van de verkoop. Wanneer wij g<span class=\"_ _2\"></span>ebru<span class=\"_ _2\"></span>ikmaken van afdek<span class=\"_ _2\"></span>king, do<span class=\"_ _2\"></span>en wij d<span class=\"_ _2\"></span>at mee<span class=\"_ _2\"></span>stal do<span class=\"_ _2\"></span>or met o<span class=\"_ _2\"></span>nze leverancier<span class=\"_ _2\"></span>s contrac<span class=\"_ _2\"></span>ten met een vaste pr<span class=\"_ _2\"></span>ijs af te sluiten. In 2022 of 2021 werde<span class=\"_ _2\"></span>n geen derg<span class=\"_ _2\"></span>elijke contracten afge<span class=\"_ _2\"></span>sloten.RenterisicoOns renteris<span class=\"_ _2\"></span>ico ho<span class=\"_ _2\"></span>udt voo<span class=\"_ _2\"></span>ral verban<span class=\"_ _2\"></span>d met de ex<span class=\"_ _2\"></span>tern<span class=\"_ _2\"></span>e schul<span class=\"_ _2\"></span>den die e<span class=\"_ _2\"></span>en variab<span class=\"_ _2\"></span>ele rente he<span class=\"_ _2\"></span>bbe<span class=\"_ _2\"></span>n. Zonder de i<span class=\"_ _2\"></span>mpact van IFRS 16 (<span class=\"_ _0\"></span>m<span class=\"_ _2\"></span>et uit<span class=\"_ _2\"></span>zonder<span class=\"_ _2\"></span>ing van sal<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>-an<span class=\"_ _2\"></span>d-<span class=\"_ _2\"></span>le<span class=\"_ _2\"></span>aseba<span class=\"_ _2\"></span>ck) zijn enkel de be<span class=\"_ _2\"></span>drage<span class=\"_ _2\"></span>n die wij le<span class=\"_ _2\"></span>nen on<span class=\"_ _2\"></span>der de Su<span class=\"_ _2\"></span>per Se<span class=\"_ _2\"></span>nior Revolving C<span class=\"_ _2\"></span>redit Facil<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y en de b<span class=\"_ _2\"></span>edra<span class=\"_ _2\"></span>gen on<span class=\"_ _2\"></span>der onze factoring<span class=\"_ _2\"></span>overeenkomsten ond<span class=\"_ _2\"></span>erhev<span class=\"_ _2\"></span>ig aan ee<span class=\"_ _2\"></span>n variabe<span class=\"_ _2\"></span>le rente, aangezien d<span class=\"_ _2\"></span>e Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes een vas<span class=\"_ _2\"></span>te rente heb<span class=\"_ _2\"></span>ben. W<span class=\"_ _2\"></span>ij hebb<span class=\"_ _2\"></span>en da<span class=\"_ _2\"></span>arom tijdens d<span class=\"_ _2\"></span>e versla<span class=\"_ _2\"></span>gper<span class=\"_ _2\"></span>iode g<span class=\"_ _2\"></span>een gebr<span class=\"_ _2\"></span>uik gem<span class=\"_ _2\"></span>aak<span class=\"_ _2\"></span>t van renteswaps voo<span class=\"_ _2\"></span>r onze financ<span class=\"_ _2\"></span>iering. De volg<span class=\"_ _2\"></span>ende t<span class=\"_ _2\"></span>abel g<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>e sensib<span class=\"_ _2\"></span>iliteitsa<span class=\"_ _2\"></span>nalyse we<span class=\"_ _2\"></span>er van de rentekosten en -<span class=\"_ _2\"></span>op<span class=\"_ _2\"></span>brengs<span class=\"_ _2\"></span>ten bij een ve<span class=\"_ _2\"></span>rschui<span class=\"_ _2\"></span>ving van 25 basispun<span class=\"_ _2\"></span>ten in de EUR-ren<span class=\"_ _2\"></span>tecur<span class=\"_ _2\"></span>ve.  De Sup<span class=\"_ _2\"></span>er Senio<span class=\"_ _2\"></span>r Revolving C<span class=\"_ _2\"></span>redit Facil<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y wordt m<span class=\"_ _2\"></span>omen<span class=\"_ _2\"></span>teel niet op<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>omen in cash, du<span class=\"_ _2\"></span>s een stij<span class=\"_ _2\"></span>ging van de ren<span class=\"_ _2\"></span>te heef<span class=\"_ _2\"></span>t ge<span class=\"_ _2\"></span>en imp<span class=\"_ _2\"></span>act en de impa<span class=\"_ _2\"></span>ct van 25 basispu<span class=\"_ _2\"></span>nten op de factorin<span class=\"_ _2\"></span>g is lage<span class=\"_ _2\"></span>r dan 0,<span class=\"_ _0\"></span>1 miljoen. 31 december 2022<span class=\"ff5e sc1\">  </span>25 basispunten 25 basispunten neerwaar<span class=\"_ _2\"></span>tse opwaartse (In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)verschuiving in verschuiving in EUR-rentecur<span class=\"_ _2\"></span>veEUR-rentecur<span class=\"_ _2\"></span>veT<span class=\"_ _0\"></span>otale im<span class=\"_ _2\"></span>pac<span class=\"_ _2\"></span>t op rentekosten<span class=\"_ _0\"></span>/-(50)<span class=\"_ _81\"> </span><span class=\"ls2 ws2\">50</span>opbrengstenNiet<span class=\"_ _0\"></span>-afgeleide financi\u00eble (50)<span class=\"_ _112\"> </span><span class=\"ls0 ws0\">50 </span>verplic<span class=\"_ _2\"></span>htinge<span class=\"_ _2\"></span>n met variabele renteK<span class=\"_ _0\"></span>wal<span class=\"_ _2\"></span>itat<span class=\"_ _2\"></span>ieve en kwan<span class=\"_ _2\"></span>tita<span class=\"_ _2\"></span>tieve toel<span class=\"_ _2\"></span>icht<span class=\"_ _2\"></span>inge<span class=\"_ _2\"></span>n over kredietrisicoOns kre<span class=\"_ _2\"></span>dietrisi<span class=\"_ _2\"></span>co wordt vo<span class=\"_ _2\"></span>or de he<span class=\"_ _2\"></span>le Groe<span class=\"_ _2\"></span>p same<span class=\"_ _2\"></span>n beh<span class=\"_ _2\"></span>eerd. We beoord<span class=\"_ _2\"></span>elen d<span class=\"_ _2\"></span>e kredi<span class=\"_ _2\"></span>etkwal<span class=\"_ _2\"></span>iteit van de k<span class=\"_ _2\"></span>lant, rekening houd<span class=\"_ _2\"></span>end m<span class=\"_ _2\"></span>et zijn financ<span class=\"_ _2\"></span>i\u00eble p<span class=\"_ _2\"></span>ositie, d<span class=\"_ _2\"></span>e er<span class=\"_ _2\"></span>varing<span class=\"_ _2\"></span>en uit het verl<span class=\"_ _2\"></span>ede<span class=\"_ _2\"></span>n en ande<span class=\"_ _2\"></span>re factoren. Er worden in<span class=\"_ _2\"></span>dividu<span class=\"_ _2\"></span>ele kredi<span class=\"_ _2\"></span>etlimieten vastge<span class=\"_ _2\"></span>steld op b<span class=\"_ _2\"></span>asis van er<span class=\"_ _2\"></span>varin<span class=\"_ _2\"></span>gen ui<span class=\"_ _2\"></span>t het verl<span class=\"_ _2\"></span>ede<span class=\"_ _2\"></span>n, een gron<span class=\"_ _2\"></span>dig inzicht in d<span class=\"_ _2\"></span>e klant e<span class=\"_ _2\"></span>n in nauwe same<span class=\"_ _2\"></span>nwerkin<span class=\"_ _2\"></span>g met de ma<span class=\"_ _2\"></span>nage<span class=\"_ _2\"></span>r van de busin<span class=\"_ _2\"></span>ess uni<span class=\"_ _2\"></span>t. Deze kredi<span class=\"_ _2\"></span>etlimieten worde<span class=\"_ _2\"></span>n regelm<span class=\"_ _2\"></span>atig be<span class=\"_ _2\"></span>oorde<span class=\"_ _2\"></span>eld d<span class=\"_ _2\"></span>oor de man<span class=\"_ _2\"></span>agers van d<span class=\"_ _2\"></span>e busine<span class=\"_ _2\"></span>ss uni<span class=\"_ _2\"></span>t en doo<span class=\"_ _2\"></span>r het finan<span class=\"_ _2\"></span>ciee<span class=\"_ _2\"></span>l mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt. Daarn<span class=\"_ _2\"></span>aast h<span class=\"_ _2\"></span>ebb<span class=\"_ _2\"></span>en wij ee<span class=\"_ _2\"></span>n kredie<span class=\"_ _2\"></span>tve<span class=\"_ _2\"></span>rzekering afgesl<span class=\"_ _2\"></span>oten om een gro<span class=\"_ _2\"></span>ot deel van h<span class=\"_ _2\"></span>et wanbe<span class=\"_ _2\"></span>talingsr<span class=\"_ _2\"></span>isico te dekken. T<span class=\"_ _24\"></span>o<span class=\"_ _2\"></span>t slot word<span class=\"_ _2\"></span>t het kre<span class=\"_ _2\"></span>dietrisic<span class=\"_ _2\"></span>o ook b<span class=\"_ _2\"></span>epe<span class=\"_ _2\"></span>rk<span class=\"_ _2\"></span>t door non-<span class=\"_ _2\"></span>recourse fact<span class=\"_ _0\"></span>oringovereenk<span class=\"_ _0\"></span>omsten voor de han<span class=\"_ _2\"></span>delsvorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n, waarbij h<span class=\"_ _2\"></span>et kredi<span class=\"_ _2\"></span>etrisico is overgedra<span class=\"_ _2\"></span>gen aan d<span class=\"_ _2\"></span>e tegenp<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>tij. De h<span class=\"_ _2\"></span>ande<span class=\"_ _2\"></span>lsvorderin<span class=\"_ _2\"></span>gen zijn ges<span class=\"_ _2\"></span>preid over ee<span class=\"_ _2\"></span>n aantal la<span class=\"_ _2\"></span>nden e<span class=\"_ _2\"></span>n tegenpa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tijen. De han<span class=\"_ _2\"></span>delsvord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en zijn niet s<span class=\"_ _2\"></span>terk geco<span class=\"_ _2\"></span>nce<span class=\"_ _2\"></span>ntreerd. V<span class=\"_ _0\"></span>oo<span class=\"_ _2\"></span>r afgele<span class=\"_ _2\"></span>ide fina<span class=\"_ _2\"></span>nci\u00ebl<span class=\"_ _2\"></span>e activa word<span class=\"_ _2\"></span>t de kre<span class=\"_ _2\"></span>dietk<span class=\"_ _2\"></span>waliteit be<span class=\"_ _2\"></span>oorde<span class=\"_ _2\"></span>eld op b<span class=\"_ _2\"></span>asis van de rating van d<span class=\"_ _2\"></span>e tegenpa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tij volg<span class=\"_ _2\"></span>ens Fitch. Al onze valu<span class=\"_ _2\"></span>tatermijnc<span class=\"_ _2\"></span>ontracten zijn \u2018<span class=\"_ _0\"></span>over-the<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>counter c<span class=\"_ _2\"></span>ontracten\u2019 en he<span class=\"_ _2\"></span>bbe<span class=\"_ _2\"></span>n een fina<span class=\"_ _2\"></span>nci\u00ebl<span class=\"_ _2\"></span>e instelling a<span class=\"_ _2\"></span>ls tegenpa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tij.De wanb<span class=\"_ _2\"></span>etaling<span class=\"_ _2\"></span>sperc<span class=\"_ _2\"></span>enta<span class=\"_ _2\"></span>ges voor 2022 e<span class=\"_ _2\"></span>n 2021 lagen ni<span class=\"_ _2\"></span>et hog<span class=\"_ _2\"></span>er dan 1%.Het teveel aan li<span class=\"_ _2\"></span>quidi<span class=\"_ _2\"></span>teiten wordt he<span class=\"_ _2\"></span>rbe<span class=\"_ _2\"></span>leg<span class=\"_ _2\"></span>d voor zeer kor<span class=\"_ _2\"></span>te perio<span class=\"_ _2\"></span>des en wo<span class=\"_ _2\"></span>rdt ge<span class=\"_ _2\"></span>spreid over e<span class=\"_ _2\"></span>en be<span class=\"_ _2\"></span>perk<span class=\"_ _6\"></span>t aantal banken die alle<span class=\"_ _2\"></span>maal b<span class=\"_ _2\"></span>esch<span class=\"_ _2\"></span>ikken over een bev<span class=\"_ _2\"></span>redige<span class=\"_ _2\"></span>nde kredi<span class=\"_ _2\"></span>etrating. V<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>or kasmi<span class=\"_ _2\"></span>ddel<span class=\"_ _2\"></span>en op ban<span class=\"_ _2\"></span>krekeninge<span class=\"_ _2\"></span>n en kor<span class=\"_ _2\"></span>tlope<span class=\"_ _2\"></span>nde ba<span class=\"_ _2\"></span>nkdeposi<span class=\"_ _2\"></span>to\u2019<span class=\"_ _0\"></span>s geef<span class=\"_ _2\"></span>t de o<span class=\"_ _2\"></span>nder<span class=\"_ _2\"></span>staan<span class=\"_ _2\"></span>de tab<span class=\"_ _2\"></span>el een over<span class=\"_ _2\"></span>zicht van de k<span class=\"_ _2\"></span>redie<span class=\"_ _2\"></span>tratings voor b<span class=\"_ _2\"></span>anken die door d<span class=\"_ _2\"></span>e groep wo<span class=\"_ _2\"></span>rden geb<span class=\"_ _2\"></span>ruik<span class=\"_ _2\"></span>t.(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _9e\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _5f\"> </span>2021</span>T<span class=\"_ _0\"></span>otaal li<span class=\"_ _2\"></span>quid<span class=\"_ _2\"></span>e midd<span class=\"_ _2\"></span>ele<span class=\"_ _2\"></span>n voor 38.488 <span class=\"_ _85\"> </span><span class=\"ls9c ws9a\">51.3<span class=\"_ _0\"></span>94<span class=\"_ _0\"></span> <span class=\"_ _2\"></span></span>voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenAA<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>rating<span class=\"_ _1f6\"> </span><span class=\"ls75 ws73\">20 <span class=\"_ _61\"> </span><span class=\"ls0 ws0\">-</span></span>A-<span class=\"_ _2\"></span>ratin<span class=\"_ _2\"></span>g<span class=\"_ _1c3\"> </span><span class=\"ls53 ws51\">38.468 <span class=\"_ _94\"> </span><span class=\"ls6 ws6\">51.3<span class=\"_ _0\"></span>94 </span></span>T<span class=\"_ _0\"></span>otaal s<span class=\"_ _2\"></span>top<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te -<span class=\"_ _67\"> </span><span class=\"ls89 ws87\">3<span class=\"_ _6\"></span>.9<span class=\"_ _2\"></span>09<span class=\"_ _2\"></span> </span>bedrijfsactiviteitenK<span class=\"_ _0\"></span>wal<span class=\"_ _2\"></span>itat<span class=\"_ _2\"></span>ieve en kwan<span class=\"_ _2\"></span>tita<span class=\"_ _2\"></span>tieve toel<span class=\"_ _2\"></span>icht<span class=\"_ _2\"></span>inge<span class=\"_ _2\"></span>n over liquiditeitsrisicoWij zien c<span class=\"_ _2\"></span>entraal toe op d<span class=\"_ _2\"></span>e kasstroo<span class=\"_ _2\"></span>mprogn<span class=\"_ _2\"></span>oses e<span class=\"_ _2\"></span>n liquid<span class=\"_ _2\"></span>iteitsvereis<span class=\"_ _2\"></span>ten om er<span class=\"_ _2\"></span>voor te zorgen d<span class=\"_ _2\"></span>at wij over voldo<span class=\"_ _2\"></span>ende g<span class=\"_ _2\"></span>eldmi<span class=\"_ _2\"></span>ddel<span class=\"_ _2\"></span>en be<span class=\"_ _2\"></span>schik<span class=\"_ _2\"></span>ken om aan onze ope<span class=\"_ _2\"></span>ratione<span class=\"_ _2\"></span>le beh<span class=\"_ _2\"></span>oef<span class=\"_ _6\"></span>ten te v<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>ldo<span class=\"_ _2\"></span>en en om tege<span class=\"_ _2\"></span>lijker<span class=\"_ _2\"></span>tijd altijd vol<span class=\"_ _2\"></span>doe<span class=\"_ _2\"></span>nde b<span class=\"_ _2\"></span>eweging<span class=\"_ _2\"></span>sruimte te beho<span class=\"_ _2\"></span>uden o<span class=\"_ _2\"></span>p onze niet-op<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>omen toe<span class=\"_ _2\"></span>gezegde k<span class=\"_ _2\"></span>rediet<span class=\"_ _2\"></span>fa<span class=\"_ _2\"></span>cilitei<span class=\"_ _2\"></span>ten zodat wij kredi<span class=\"_ _2\"></span>etlimieten of convena<span class=\"_ _2\"></span>nten op onze kredi<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>facili<span class=\"_ _2\"></span>teit niet overschrijden.De b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>fsac<span class=\"_ _2\"></span>tivitei<span class=\"_ _2\"></span>ten van onze dochterond<span class=\"_ _2\"></span>erne<span class=\"_ _2\"></span>minge<span class=\"_ _2\"></span>n en de da<span class=\"_ _2\"></span>aruit re<span class=\"_ _2\"></span>sulteren<span class=\"_ _2\"></span>de instrom<span class=\"_ _2\"></span>en van kasmid<span class=\"_ _2\"></span>dele<span class=\"_ _2\"></span>n zijn onze bela<span class=\"_ _2\"></span>ngrijkste bron van li<span class=\"_ _2\"></span>quiditei<span class=\"_ _2\"></span>t. Dank<span class=\"_ _2\"></span>zij ons sys<span class=\"_ _2\"></span>teem van cashp<span class=\"_ _2\"></span>oolin<span class=\"_ _2\"></span>g kunnen w<span class=\"_ _2\"></span>ij profiteren van kasover<span class=\"_ _2\"></span>schot<span class=\"_ _2\"></span>ten van bep<span class=\"_ _2\"></span>aalde d<span class=\"_ _2\"></span>ochteron<span class=\"_ _2\"></span>dern<span class=\"_ _2\"></span>eming<span class=\"_ _2\"></span>en om de fin<span class=\"_ _2\"></span>anci\u00ebl<span class=\"_ _2\"></span>e beh<span class=\"_ _2\"></span>oef<span class=\"_ _6\"></span>ten van andere do<span class=\"_ _2\"></span>chteronde<span class=\"_ _2\"></span>rnemi<span class=\"_ _2\"></span>ngen te dek<span class=\"_ _2\"></span>ken. Wij be<span class=\"_ _2\"></span>leg<span class=\"_ _2\"></span>gen kasover<span class=\"_ _2\"></span>schot<span class=\"_ _2\"></span>ten in rented<span class=\"_ _2\"></span>ragen<span class=\"_ _2\"></span>de lop<span class=\"_ _2\"></span>end<span class=\"_ _2\"></span>e rek<span class=\"_ _0\"></span>eningen en k<span class=\"_ _0\"></span>or<span class=\"_ _2\"></span>teter<span class=\"_ _1a\"></span>mijndeposit<span class=\"_ _1a\"></span>o\u2019<span class=\"_ _0\"></span>s en<span class=\"_ _0\"></span> selecteren instrum<span class=\"_ _2\"></span>enten met e<span class=\"_ _2\"></span>en gep<span class=\"_ _2\"></span>aste ver<span class=\"_ _2\"></span>valdatum of li<span class=\"_ _2\"></span>quidi<span class=\"_ _2\"></span>teit om voldo<span class=\"_ _2\"></span>ende b<span class=\"_ _2\"></span>ewegin<span class=\"_ _2\"></span>gsruim<span class=\"_ _2\"></span>te t<span class=\"_ _0\"></span>e b<span class=\"_ _2\"></span>iede<span class=\"_ _2\"></span>n, zoals be<span class=\"_ _2\"></span>paald d<span class=\"_ _2\"></span>oor de boven<span class=\"_ _0\"></span>vermelde prognoses.Om te voldo<span class=\"_ _2\"></span>en aan onze verp<span class=\"_ _2\"></span>lichtin<span class=\"_ _2\"></span>gen inzake uits<span class=\"_ _2\"></span>tromen van kasmidd<span class=\"_ _2\"></span>elen, g<span class=\"_ _2\"></span>ebr<span class=\"_ _2\"></span>uiken wij indien n<span class=\"_ _2\"></span>odig kass<span class=\"_ _2\"></span>tromen uit b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>fsa<span class=\"_ _2\"></span>ctivi<span class=\"_ _2\"></span>teiten en kredi<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>facili<span class=\"_ _2\"></span>teiten bij finan<span class=\"_ _2\"></span>ci\u00eble instelling<span class=\"_ _2\"></span>en. Daa<span class=\"_ _2\"></span>rnaas<span class=\"_ _2\"></span>t hebb<span class=\"_ _2\"></span>en wij m<span class=\"_ _2\"></span>et financ<span class=\"_ _2\"></span>i\u00eble instelling<span class=\"_ _2\"></span>en factorin<span class=\"_ _2\"></span>govereenkomsten ge<span class=\"_ _2\"></span>sloten, waarb<span class=\"_ _2\"></span>ij geld<span class=\"_ _2\"></span>midde<span class=\"_ _2\"></span>len aan o<span class=\"_ _2\"></span>ns be<span class=\"_ _2\"></span>schikb<span class=\"_ _2\"></span>aar worde<span class=\"_ _2\"></span>n ges<span class=\"_ _2\"></span>teld in ruil voor b<span class=\"_ _2\"></span>epaal<span class=\"_ _2\"></span>de do<span class=\"_ _2\"></span>or ons ge<span class=\"_ _2\"></span>gene<span class=\"_ _2\"></span>reerde h<span class=\"_ _2\"></span>ande<span class=\"_ _2\"></span>lsvorderin<span class=\"_ _2\"></span>gen.De be<span class=\"_ _2\"></span>langrij<span class=\"_ _2\"></span>kste <span class=\"_ _1a\"></span>financ<span class=\"_ _2\"></span>i\u00eble overeenkomsten pe<span class=\"_ _2\"></span>r 31 <span class=\"_ _0\"></span>d<span class=\"_ _2\"></span>ecem<span class=\"_ _2\"></span>ber<span class=\"_ _2\"></span> 2022 zijn de Senior Secure<span class=\"_ _2\"></span>d Notes (<span class=\"_ _1a\"></span>zie T<span class=\"_ _24\"></span>o<span class=\"_ _2\"></span>elichtin<span class=\"_ _2\"></span>g 21)<span class=\"_ _0\"></span>, de Supe<span class=\"_ _2\"></span>r Senior Revolving Cre<span class=\"_ _2\"></span>dit Facilit<span class=\"_ _2\"></span>y (zie T<span class=\"_ _24\"></span>oe<span class=\"_ _2\"></span>lichting 22) en de financ<span class=\"_ _2\"></span>i\u00eble leas<span class=\"_ _2\"></span>eovereen<span class=\"_ _2\"></span>komsten (<span class=\"_ _0\"></span>zie T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 23<span class=\"_ _0\"></span>).De volg<span class=\"_ _2\"></span>ende t<span class=\"_ _2\"></span>abel we<span class=\"_ _2\"></span>ersp<span class=\"_ _2\"></span>iege<span class=\"_ _2\"></span>lt alle c<span class=\"_ _2\"></span>ontractu<span class=\"_ _2\"></span>ele vaste betalin<span class=\"_ _2\"></span>gen die m<span class=\"_ _2\"></span>oeten vold<span class=\"_ _2\"></span>aan worde<span class=\"_ _2\"></span>n, alsoo<span class=\"_ _2\"></span>k terugb<span class=\"_ _2\"></span>etaling<span class=\"_ _2\"></span>en en rente voor<span class=\"_ _6\"></span>tv<span class=\"_ _2\"></span>loe<span class=\"_ _2\"></span>iend ui<span class=\"_ _2\"></span>t de erkende financ<span class=\"_ _2\"></span>i\u00eble verp<span class=\"_ _2\"></span>lichtin<span class=\"_ _2\"></span>gen. D<span class=\"_ _2\"></span>e toegel<span class=\"_ _2\"></span>ichte bed<span class=\"_ _2\"></span>ragen zijn niet-verdiscontee<span class=\"_ _2\"></span>rde net<span class=\"_ _2\"></span>tokasui<span class=\"_ _2\"></span>tstrome<span class=\"_ _2\"></span>n, gebas<span class=\"_ _2\"></span>eerd op de ma<span class=\"_ _2\"></span>rk<span class=\"_ _2\"></span>tomstan<span class=\"_ _2\"></span>dighe<span class=\"_ _2\"></span>den van 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2022. (In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)T<span class=\"_ _24\"></span>ussen<span class=\"ls0 ws0\"> </span>Min<span class=\"_ _2\"></span>der da<span class=\"_ _2\"></span>n  T<span class=\"_ _24\"></span>ussen <span class=\"ls0 ws0\"> </span>T<span class=\"_ _24\"></span>ussen <span class=\"ls0 ws0\"> </span>Mee<span class=\"_ _2\"></span>r dan   6 maan<span class=\"_ _2\"></span>den 6 maan<span class=\"_ _2\"></span>den1 en 2 jaa<span class=\"_ _2\"></span>r2 en 5 jaa<span class=\"_ _2\"></span>r5 jaar en 1 jaa<span class=\"_ _2\"></span>rT<span class=\"_ _0\"></span>otaal p<span class=\"_ _2\"></span>er 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2022 voo<span class=\"_ _2\"></span>r (<span class=\"_ _0\"></span>66.799<span class=\"_ _0\"></span>)<span class=\"_ _6b\"> </span>(<span class=\"_ _2\"></span>9.<span class=\"_ _6\"></span>7<span class=\"_ _2\"></span>8<span class=\"_ _6\"></span>8<span class=\"_ _6\"></span>)<span class=\"_ _1af\"> </span>(<span class=\"_ _2\"></span>139<span class=\"_ _0\"></span>.131)<span class=\"_ _43\"> </span><span class=\"ls72 ws70\">(2<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>44<span class=\"_ _2\"></span>3)<span class=\"_ _92\"> </span><span class=\"ls92 ws90\">(<span class=\"_ _2\"></span>9.<span class=\"_ _2\"></span>9<span class=\"_ _6\"></span>1<span class=\"_ _6\"></span>9<span class=\"_ _2\"></span>)</span></span>voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenSenio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes<span class=\"_ _1f7\"> </span>(5.<span class=\"_ _1a\"></span>090)<span class=\"_ _8\"> </span>(5.364)<span class=\"_ _3\"> </span>(<span class=\"_ _2\"></span>13<span class=\"_ _2\"></span>0.6<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>0)<span class=\"_ _e0\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _ac\"> </span><span class=\"ls8e ws8c\">(1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>39)</span></span>Supe<span class=\"_ _2\"></span>r Senior RC<span class=\"_ _2\"></span>F<span class=\"_ _1f1\"> </span><span class=\"ls69 ws67\">(82)<span class=\"_ _117\"> </span></span>-<span class=\"_ _100\"> </span>-<span class=\"_ _1a7\"> </span>-<span class=\"_ _18b\"> </span>-Lease<span class=\"_ _0\"></span>verplichtingen<span class=\"_ _3e\"> </span>(4.425)<span class=\"_ _ac\"> </span>(<span class=\"_ _0\"></span>4<span class=\"_ _2\"></span>.425)<span class=\"_ _af\"> </span>(8<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>481<span class=\"_ _2\"></span>)<span class=\"_ _71\"> </span><span class=\"lsb4 wsb2\">(25.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>3)<span class=\"_ _92\"> </span><span class=\"ls40 ws3e\">(<span class=\"_ _1a\"></span>8.080)</span></span>Hand<span class=\"_ _2\"></span>els<span class=\"_ _2\"></span>- en overige s<span class=\"_ _2\"></span>chuld<span class=\"_ _2\"></span>en <span class=\"_ _81\"> </span>(<span class=\"_ _0\"></span>57<span class=\"_ _0\"></span>.20<span class=\"_ _0\"></span>1)<span class=\"_ _109\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _100\"> </span>-<span class=\"_ _10f\"> </span>-<span class=\"_ _1f8\"> </span>-</span>Onze financi<span class=\"_ _2\"></span>erings<span class=\"_ _2\"></span>overeenkomsten met ex<span class=\"_ _2\"></span>terne par<span class=\"_ _2\"></span>tij<span class=\"_ _2\"></span>en omvatten verp<span class=\"_ _2\"></span>lichting<span class=\"_ _2\"></span>en, bep<span class=\"_ _2\"></span>erk<span class=\"_ _2\"></span>ingen en co<span class=\"_ _2\"></span>nvenanten die een nade<span class=\"_ _2\"></span>lige impac<span class=\"_ _2\"></span>t kunnen heb<span class=\"_ _2\"></span>ben op onze activ<span class=\"_ _2\"></span>iteiten, financ<span class=\"_ _2\"></span>i\u00eble situ<span class=\"_ _2\"></span>atie en operati<span class=\"_ _2\"></span>onele res<span class=\"_ _2\"></span>ultaten, als we ze <span class=\"_ _1a\"></span>niet kunne<span class=\"_ _2\"></span>n naleven.Mee<span class=\"_ _2\"></span>r bep<span class=\"_ _2\"></span>aald omvat de Su<span class=\"_ _2\"></span>per Se<span class=\"_ _2\"></span>nior Revolvin<span class=\"_ _2\"></span>g Credi<span class=\"_ _2\"></span>t Facilit<span class=\"_ _2\"></span>y e<span class=\"_ _2\"></span>en \u2018springen<span class=\"_ _2\"></span>de' schuldgraa<span class=\"_ _2\"></span>dco<span class=\"_ _2\"></span>nvenant op 6,5x, die evenwel enkel bij het k<span class=\"_ _2\"></span>war<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>aalein<span class=\"_ _2\"></span>de word<span class=\"_ _2\"></span>t getest en vo<span class=\"_ _2\"></span>oropg<span class=\"_ _2\"></span>esteld d<span class=\"_ _2\"></span>at mee<span class=\"_ _2\"></span>r dan 30% van de Sup<span class=\"_ _2\"></span>er Seni<span class=\"_ _2\"></span>or Revolving C<span class=\"_ _2\"></span>redi<span class=\"_ _2\"></span>t Facilit<span class=\"_ _2\"></span>y op dat mom<span class=\"_ _2\"></span>ent is aan<span class=\"_ _2\"></span>gewend<span class=\"_ _2\"></span>, zoals het geval was ein<span class=\"_ _2\"></span>d dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2022. De schul<span class=\"_ _2\"></span>dgraad o<span class=\"_ _2\"></span>p het ein<span class=\"_ _2\"></span>de van het jaa<span class=\"_ _2\"></span>r bed<span class=\"_ _2\"></span>roeg 4,0x. De volg<span class=\"_ _2\"></span>ende t<span class=\"_ _2\"></span>abel we<span class=\"_ _2\"></span>ersp<span class=\"_ _2\"></span>iege<span class=\"_ _2\"></span>lt alle c<span class=\"_ _2\"></span>ontractu<span class=\"_ _2\"></span>ele vaste bet<span class=\"_ _2\"></span>alinge<span class=\"_ _2\"></span>n die moe<span class=\"_ _2\"></span>ten voldaan word<span class=\"_ _2\"></span>en, also<span class=\"_ _2\"></span>ok terugb<span class=\"_ _2\"></span>etalin<span class=\"_ _2\"></span>gen en rente voor<span class=\"_ _6\"></span>tv<span class=\"_ _2\"></span>loei<span class=\"_ _2\"></span>end ui<span class=\"_ _2\"></span>t de erkende fin<span class=\"_ _2\"></span>anci\u00eb<span class=\"_ _2\"></span>le verpli<span class=\"_ _2\"></span>chtinge<span class=\"_ _2\"></span>n. De toe<span class=\"_ _2\"></span>gelich<span class=\"_ _2\"></span>te bedrag<span class=\"_ _2\"></span>en zijn niet-verdisco<span class=\"_ _2\"></span>nteerde net<span class=\"_ _2\"></span>tokasui<span class=\"_ _2\"></span>tstromen, g<span class=\"_ _2\"></span>ebas<span class=\"_ _2\"></span>eerd op d<span class=\"_ _2\"></span>e mark<span class=\"_ _2\"></span>tomst<span class=\"_ _2\"></span>andigh<span class=\"_ _2\"></span>ede<span class=\"_ _2\"></span>n van 31 decemb<span class=\"_ _2\"></span>er 2021.  (In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)T<span class=\"_ _24\"></span>ussen <span class=\"ls0 ws0\"> </span>Min<span class=\"_ _2\"></span>der da<span class=\"_ _2\"></span>n  T<span class=\"_ _24\"></span>ussen <span class=\"ls0 ws0\"> </span>T<span class=\"_ _24\"></span>ussen <span class=\"ls0 ws0\"> </span>Mee<span class=\"_ _2\"></span>r dan  6 maan<span class=\"_ _2\"></span>den  6 maan<span class=\"_ _2\"></span>den1 en 2 jaa<span class=\"_ _2\"></span>r2 en 5 jaa<span class=\"_ _2\"></span>r5 jaaren 1 jaa<span class=\"_ _2\"></span>rT<span class=\"_ _0\"></span>otaal p<span class=\"_ _2\"></span>er 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2021 voo<span class=\"_ _2\"></span>r (1<span class=\"_ _2\"></span>08<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>823)<span class=\"_ _77\"> </span>(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>9)<span class=\"_ _1eb\"> </span><span class=\"ls72 ws70\">(24<span class=\"_ _2\"></span>0.<span class=\"_ _2\"></span>322<span class=\"_ _2\"></span>)<span class=\"_ _66\"> </span>(22<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>395<span class=\"_ _2\"></span>)<span class=\"_ _190\"> </span><span class=\"ls89 ws87\">(<span class=\"_ _6\"></span>1<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>6)</span></span>voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenSenio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes<span class=\"_ _1f9\"> </span>(<span class=\"_ _2\"></span>9.<span class=\"_ _6\"></span>0<span class=\"_ _6\"></span>9<span class=\"_ _6\"></span>6<span class=\"_ _6\"></span>)<span class=\"_ _47\"> </span>(9<span class=\"_ _0\"></span>.142)<span class=\"_ _76\"> </span>(2<span class=\"_ _2\"></span>32.<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>57<span class=\"_ _2\"></span>)<span class=\"_ _e0\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _d3\"> </span><span class=\"ls90 ws8e\">(<span class=\"_ _2\"></span>1.<span class=\"_ _2\"></span>80<span class=\"_ _2\"></span>0)</span></span>Bentley RCF<span class=\"_ _188\"> </span>(<span class=\"_ _2\"></span>7<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>96<span class=\"_ _2\"></span>0)<span class=\"_ _18f\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _1fa\"> </span>-<span class=\"_ _10f\"> </span>-<span class=\"_ _1f8\"> </span>-</span>Supe<span class=\"_ _2\"></span>r Senior RC<span class=\"_ _2\"></span>F<span class=\"_ _1fb\"> </span>(<span class=\"_ _0\"></span>45.090)<span class=\"_ _6d\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _100\"> </span>-<span class=\"_ _10f\"> </span>-<span class=\"_ _1f8\"> </span>-</span>Lease<span class=\"_ _0\"></span>verplichtingen<span class=\"_ _3e\"> </span>(3.<span class=\"_ _2\"></span>696)<span class=\"_ _ac\"> </span>(3<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>696)<span class=\"_ _af\"> </span>(<span class=\"_ _6\"></span>7.<span class=\"_ _6\"></span>4<span class=\"_ _26\"></span>6<span class=\"_ _6\"></span>5<span class=\"_ _6\"></span>)<span class=\"_ _128\"> </span><span class=\"lsb4 wsb2\">(22<span class=\"_ _2\"></span>.3<span class=\"_ _2\"></span>95)<span class=\"_ _44\"> </span><span class=\"ls4f ws4d\">(<span class=\"_ _2\"></span>14.166)</span></span>Hand<span class=\"_ _2\"></span>els<span class=\"_ _2\"></span>- en overige s<span class=\"_ _2\"></span>chuld<span class=\"_ _2\"></span>en <span class=\"_ _117\"> </span><span class=\"lsb1 wsaf\">(4<span class=\"_ _2\"></span>2.<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>9)<span class=\"_ _108\"> </span></span>-<span class=\"_ _100\"> </span>-<span class=\"_ _1a7\"> </span>-<span class=\"_ _1f8\"> </span>-Bruto afgewik<span class=\"_ _2\"></span>kelde afgel<span class=\"_ _2\"></span>eide fin<span class=\"_ _2\"></span>anci\u00eb<span class=\"_ _2\"></span>le (14<span class=\"_ _2\"></span>.051)<span class=\"_ _d3\"> </span>(<span class=\"_ _2\"></span>1.033)<span class=\"_ _18f\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _10f\"> </span>-<span class=\"_ _1f8\"> </span>-</span>instrum<span class=\"_ _2\"></span>enten \u2013 uits<span class=\"_ _2\"></span>tromenBruto afgewik<span class=\"_ _2\"></span>kelde afgel<span class=\"_ _2\"></span>eide fin<span class=\"_ _2\"></span>anci\u00eb<span class=\"_ _2\"></span>le 13<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>9 <span class=\"_ _119\"> </span><span class=\"ls0 ws0\">1.021 <span class=\"_ _1a5\"> </span>-<span class=\"_ _1a7\"> </span>-<span class=\"_ _1f8\"> </span>-</span>instrum<span class=\"_ _2\"></span>enten \u2013 instrom<span class=\"_ _2\"></span>enEen sleu<span class=\"_ _2\"></span>telfactor in het b<span class=\"_ _2\"></span>ehou<span class=\"_ _2\"></span>den van ee<span class=\"_ _2\"></span>n sterke financi\u00eb<span class=\"_ _2\"></span>le pos<span class=\"_ _2\"></span>itie is onze kre<span class=\"_ _2\"></span>dietbe<span class=\"_ _2\"></span>oord<span class=\"_ _2\"></span>eling die o<span class=\"_ _2\"></span>nder a<span class=\"_ _2\"></span>ndere word<span class=\"_ _2\"></span>t be\u00efnvl<span class=\"_ _2\"></span>oed d<span class=\"_ _2\"></span>oor onze kapi<span class=\"_ _2\"></span>taals<span class=\"_ _2\"></span>tructuur<span class=\"_ _0\"></span>, d<span class=\"_ _2\"></span>e winstgeven<span class=\"_ _2\"></span>dheid, h<span class=\"_ _2\"></span>et vermo<span class=\"_ _2\"></span>gen om ka<span class=\"_ _2\"></span>sstrome<span class=\"_ _2\"></span>n te genereren<span class=\"_ _2\"></span>, de geo<span class=\"_ _2\"></span>grafisch<span class=\"_ _2\"></span>e en klanten<span class=\"_ _2\"></span>diversi<span class=\"_ _2\"></span>ficatie en o<span class=\"_ _2\"></span>nze concur<span class=\"_ _2\"></span>renti\u00eble m<span class=\"_ _2\"></span>ark<span class=\"_ _2\"></span>tpo<span class=\"_ _2\"></span>sitie. D<span class=\"_ _2\"></span>e huidige k<span class=\"_ _2\"></span>redie<span class=\"_ _2\"></span>tbeo<span class=\"_ _2\"></span>ordelin<span class=\"_ _2\"></span>g van de ond<span class=\"_ _2\"></span>ernem<span class=\"_ _2\"></span>ing do<span class=\"_ _2\"></span>or Moo<span class=\"_ _2\"></span>dy<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span>s Investor Ser<span class=\"_ _2\"></span>v<span class=\"_ _2\"></span>ice (Mo<span class=\"_ _2\"></span>ody<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span>s) en Stan<span class=\"_ _2\"></span>dard &amp; Poor<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span>s Ratings S<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>vic<span class=\"_ _2\"></span>es (S&amp;P) worden hieron<span class=\"_ _2\"></span>der voo<span class=\"_ _2\"></span>rges<span class=\"_ _2\"></span>teld:2022<span class=\"_ _e1\"> </span>2022<span class=\"_ _182\"> </span>2021<span class=\"_ _1b1\"> </span>2021Mo<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>dy<span class=\"_ _2\"></span>'s<span class=\"_ _1af\"> </span><span class=\"ls8 ws8\">S&amp;P<span class=\"_ _1af\"> </span></span>M<span class=\"_ _2\"></span>oo<span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>y's<span class=\"_ _76\"> </span><span class=\"ls8 ws8\">S&amp;P</span>Lang<span class=\"_ _2\"></span>etermijnb<span class=\"_ _2\"></span>eoord<span class=\"_ _2\"></span>eling Se<span class=\"_ _2\"></span>nior Se<span class=\"_ _2\"></span>cured N<span class=\"_ _2\"></span>otes<span class=\"_ _1b1\"> </span><span class=\"ls4c ws4a\">Caa<span class=\"_ _0\"></span>1<span class=\"_ _108\"> </span><span class=\"lscf wsce\">B-<span class=\"_ _10b\"> </span></span>Caa1<span class=\"_ _5d\"> </span><span class=\"lscf wsce\">B-</span></span>Ondernemings<span class=\"_ _1a\"></span>beoordeling<span class=\"_ _188\"> </span><span class=\"ls75 ws73\">B3<span class=\"_ _1a5\"> </span><span class=\"lscf wsce\">B-<span class=\"_ _ec\"> </span></span>B3<span class=\"_ _1a5\"> </span><span class=\"lscf wsce\">B-</span></span>Op 10 au<span class=\"_ _2\"></span>gustus 2015 hee<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>t Mo<span class=\"_ _2\"></span>ody<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span>s ee<span class=\"_ _2\"></span>n \u2018B2\u2019-rating toege<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>end aa<span class=\"_ _2\"></span>n de \u20ac 290 miljo<span class=\"_ _2\"></span>en Se<span class=\"_ _2\"></span>nior Sec<span class=\"_ _2\"></span>ured Notes uitg<span class=\"_ _2\"></span>egeven do<span class=\"_ _2\"></span>or LSF9 Belysse Is<span class=\"_ _2\"></span>suer S.\u00e0 r<span class=\"_ _0\"></span>.l., de voo<span class=\"_ _2\"></span>rmalig<span class=\"_ _2\"></span>e moe<span class=\"_ _2\"></span>derh<span class=\"_ _2\"></span>oldin<span class=\"_ _2\"></span>g van de groep, vol<span class=\"_ _2\"></span>gend o<span class=\"_ _2\"></span>p een nazic<span class=\"_ _2\"></span>ht van de defini<span class=\"_ _2\"></span>tieve oblig<span class=\"_ _2\"></span>atiedo<span class=\"_ _2\"></span>cume<span class=\"_ _2\"></span>ntatie. In juni 2017<span class=\"_ _24\"></span>, na de b<span class=\"_ _2\"></span>eursintro<span class=\"_ _2\"></span>ductie van de B<span class=\"_ _2\"></span>elysse G<span class=\"_ _2\"></span>roup, werden de ratings o<span class=\"_ _2\"></span>pgewaa<span class=\"_ _2\"></span>rdeerd tot \u2018B1\u2019 o<span class=\"_ _2\"></span>m de versterk<span class=\"_ _2\"></span>ing van het finan<span class=\"_ _2\"></span>ci\u00ebl<span class=\"_ _2\"></span>e profiel van de gro<span class=\"_ _2\"></span>ep, de toege<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n transparan<span class=\"_ _2\"></span>tie als be<span class=\"_ _2\"></span>ursgen<span class=\"_ _2\"></span>oteerde on<span class=\"_ _2\"></span>dern<span class=\"_ _2\"></span>eming, d<span class=\"_ _2\"></span>e aang<span class=\"_ _2\"></span>esch<span class=\"_ _2\"></span>erpte rege<span class=\"_ _2\"></span>lingen inz<span class=\"_ _2\"></span>ake corpora<span class=\"_ _2\"></span>te governance en de verb<span class=\"_ _2\"></span>eterde toeg<span class=\"_ _2\"></span>ang tot de aand<span class=\"_ _2\"></span>elen<span class=\"_ _2\"></span>mark<span class=\"_ _2\"></span>ten wee<span class=\"_ _2\"></span>r te geven. In novemb<span class=\"_ _2\"></span>er 2018 werd de rating ver<span class=\"_ _2\"></span>laag<span class=\"_ _2\"></span>d naar \u2018B2\u2019 wege<span class=\"_ _2\"></span>ns neg<span class=\"_ _2\"></span>atieve voorui<span class=\"_ _2\"></span>tzichten o<span class=\"_ _2\"></span>p basis van de fin<span class=\"_ _2\"></span>anci\u00ebl<span class=\"_ _2\"></span>e resul<span class=\"_ _2\"></span>taten. In de lo<span class=\"_ _2\"></span>op van april 2020 b<span class=\"_ _2\"></span>esliste Mo<span class=\"_ _2\"></span>ody<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span>s om de ond<span class=\"_ _2\"></span>erne<span class=\"_ _2\"></span>mingsb<span class=\"_ _2\"></span>eo<span class=\"_ _2\"></span>ordelin<span class=\"_ _2\"></span>g verder te verla<span class=\"_ _2\"></span>gen naa<span class=\"_ _2\"></span>r \u2018B3\u2019 en de Se<span class=\"_ _2\"></span>nior Se<span class=\"_ _2\"></span>cured Notes n<span class=\"_ _2\"></span>aar \u2018Caa1\u2019<span class=\"_ _24\"></span>, b<span class=\"_ _2\"></span>eide m<span class=\"_ _2\"></span>et een neg<span class=\"_ _2\"></span>atief vooru<span class=\"_ _2\"></span>itzic<span class=\"_ _2\"></span>ht, waarbi<span class=\"_ _2\"></span>j vooral werd ver<span class=\"_ _2\"></span>wezen naa<span class=\"_ _2\"></span>r de onzekerhed<span class=\"_ _2\"></span>en als gevolg van d<span class=\"_ _2\"></span>e uitbra<span class=\"_ _2\"></span>ak van COVID<span class=\"_ _2\"></span>-19 en deuitdagin<span class=\"_ _2\"></span>gen waar<span class=\"_ _2\"></span>mee d<span class=\"_ _2\"></span>e groep te kampe<span class=\"_ _2\"></span>n kan krij<span class=\"_ _2\"></span>gen bij h<span class=\"_ _2\"></span>ether<span class=\"_ _2\"></span>fi<span class=\"_ _2\"></span>nanci<span class=\"_ _2\"></span>eren van de sc<span class=\"_ _2\"></span>hulden wa<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>van de ein<span class=\"_ _2\"></span>dver<span class=\"_ _2\"></span>valda<span class=\"_ _2\"></span>g nade<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t. In ma<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>t 2021 beves<span class=\"_ _2\"></span>tigde M<span class=\"_ _2\"></span>ood<span class=\"_ _2\"></span>y'<span class=\"_ _0\"></span>s d<span class=\"_ _2\"></span>e B3 corp<span class=\"_ _2\"></span>orate family ratin<span class=\"_ _2\"></span>g (CFR<span class=\"_ _0\"></span>) van LSF9 Belys<span class=\"_ _2\"></span>se Issu<span class=\"_ _2\"></span>er S.a r<span class=\"_ _0\"></span>.l. en B3<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>PD kans op wanb<span class=\"_ _2\"></span>etaling (PD<span class=\"_ _2\"></span>R)<span class=\"_ _0\"></span>. T<span class=\"_ _0\"></span>egeli<span class=\"_ _2\"></span>jker<span class=\"_ _2\"></span>tijd kende Mo<span class=\"_ _2\"></span>ody<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span>s een Ca<span class=\"_ _2\"></span>a1-ratin<span class=\"_ _2\"></span>g toe aan de nie<span class=\"_ _2\"></span>uwe geg<span class=\"_ _2\"></span>arande<span class=\"_ _2\"></span>erde Se<span class=\"_ _2\"></span>nior Secure<span class=\"_ _2\"></span>d Notes met ve<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>valdatum 2024. De Caa1-<span class=\"_ _2\"></span>rating van debes<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes zal word<span class=\"_ _2\"></span>en ing<span class=\"_ _2\"></span>etrokken. De voo<span class=\"_ _2\"></span>ruit<span class=\"_ _2\"></span>zichten werde<span class=\"_ _2\"></span>n gewijzig<span class=\"_ _2\"></span>d van negatie<span class=\"_ _2\"></span>f naar sta<span class=\"_ _2\"></span>bielnadat d<span class=\"_ _2\"></span>e groep e<span class=\"_ _2\"></span>rin slaa<span class=\"_ _2\"></span>gde de ve<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>valdata van de S<span class=\"_ _2\"></span>enior Secure<span class=\"_ _2\"></span>d Notes en de Europ<span class=\"_ _2\"></span>ese Sen<span class=\"_ _2\"></span>ior Sec<span class=\"_ _2\"></span>ured Revolvin<span class=\"_ _2\"></span>g Credi<span class=\"_ _2\"></span>t Facilit<span class=\"_ _2\"></span>y te verle<span class=\"_ _2\"></span>ngen tot 202<span class=\"_ _1a\"></span>4. In april 2022 b<span class=\"_ _2\"></span>evestig<span class=\"_ _2\"></span>de Moo<span class=\"_ _2\"></span>dy's de B3- cor<span class=\"_ _2\"></span>porate family ra<span class=\"_ _2\"></span>ting (CFR) v<span class=\"_ _1a\"></span>an LSF9 Belyss<span class=\"_ _2\"></span>e Issue<span class=\"_ _2\"></span>r S.a r<span class=\"_ _0\"></span>.l. en B3-<span class=\"_ _2\"></span>PD kans o<span class=\"_ _2\"></span>p wanbeta<span class=\"_ _2\"></span>ling (PDR). T<span class=\"_ _24\"></span>e<span class=\"_ _2\"></span>gelij<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>er<span class=\"_ _2\"></span>tijd b<span class=\"_ _2\"></span>evestig<span class=\"_ _2\"></span>de Mo<span class=\"_ _2\"></span>ody's de Caa1-<span class=\"_ _2\"></span>rating van de resteren<span class=\"_ _2\"></span>de geg<span class=\"_ _2\"></span>arande<span class=\"_ _2\"></span>erde Se<span class=\"_ _2\"></span>nior Se<span class=\"_ _2\"></span>cured Notes van \u20ac 130 miljoe<span class=\"_ _2\"></span>n die ver<span class=\"_ _2\"></span>valle<span class=\"_ _2\"></span>n in 202<span class=\"_ _0\"></span>4 na d<span class=\"_ _2\"></span>e her<span class=\"_ _6\"></span>financie<span class=\"_ _2\"></span>ring van de notes ui<span class=\"_ _2\"></span>t opbre<span class=\"_ _2\"></span>ngsten van de a<span class=\"_ _2\"></span>ctivi<span class=\"_ _2\"></span>teiten in karpet<span class=\"_ _6\"></span>ten, reside<span class=\"_ _2\"></span>ntieel p<span class=\"_ _2\"></span>oly<span class=\"_ _2\"></span>propyle<span class=\"_ _2\"></span>en en no<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>woven. De vo<span class=\"_ _2\"></span>orui<span class=\"_ _2\"></span>tzichten voor all<span class=\"_ _2\"></span>e ratings blij<span class=\"_ _2\"></span>ven stabi<span class=\"_ _2\"></span>el.Op 14 septemb<span class=\"_ _2\"></span>er 2015 heef<span class=\"_ _6\"></span>t S&amp;P een onde<span class=\"_ _2\"></span>rnemi<span class=\"_ _2\"></span>ngskre<span class=\"_ _2\"></span>dietrating o<span class=\"_ _2\"></span>p lange term<span class=\"_ _2\"></span>ijn van \u2018B\u2019 toeg<span class=\"_ _2\"></span>ekend aan LSF9 Belysse I<span class=\"_ _2\"></span>nvestments S.\u00e0 r<span class=\"_ _0\"></span>.l. T<span class=\"_ _24\"></span>ezelfd<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>tijd h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t S<span class=\"_ _2\"></span>&amp;P een la<span class=\"_ _2\"></span>ngetermijn<span class=\"_ _2\"></span>rating \u2018B\u2019 toege<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>end aa<span class=\"_ _2\"></span>n de \u20ac 290 miljo<span class=\"_ _2\"></span>en Se<span class=\"_ _2\"></span>nior Sec<span class=\"_ _2\"></span>ured Notes e<span class=\"_ _2\"></span>n een la<span class=\"_ _2\"></span>ngetermij<span class=\"_ _2\"></span>nrating \u2018BB<span class=\"_ _2\"></span>-\u2019 aa<span class=\"_ _2\"></span>n de Europese Sup<span class=\"_ _2\"></span>er Se<span class=\"_ _2\"></span>nior Revolving C<span class=\"_ _2\"></span>redit Facil<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y van \u20ac 68 miljo<span class=\"_ _2\"></span>en. In juli 2017 werd de ond<span class=\"_ _2\"></span>erne<span class=\"_ _2\"></span>mingsb<span class=\"_ _2\"></span>eo<span class=\"_ _2\"></span>ordelin<span class=\"_ _2\"></span>g verhoo<span class=\"_ _2\"></span>gd na<span class=\"_ _2\"></span>ar \u2018B+<span class=\"_ _0\"></span>\u2019 en de lang<span class=\"_ _2\"></span>etermijnrating n<span class=\"_ _2\"></span>aar \u2018BB\u2019 om d<span class=\"_ _2\"></span>e verbe<span class=\"_ _2\"></span>teringen in d<span class=\"_ _2\"></span>e cijfer<span class=\"_ _2\"></span>s van de groep vo<span class=\"_ _2\"></span>or finan<span class=\"_ _2\"></span>cieel k<span class=\"_ _2\"></span>rediet we<span class=\"_ _2\"></span>er te geven, als gevolg van h<span class=\"_ _2\"></span>et gebr<span class=\"_ _2\"></span>uik van de net<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>op<span class=\"_ _2\"></span>bren<span class=\"_ _2\"></span>gsten uit d<span class=\"_ _2\"></span>e beur<span class=\"_ _2\"></span>sgang o<span class=\"_ _2\"></span>m een de<span class=\"_ _2\"></span>el van de sc<span class=\"_ _2\"></span>huld van de gro<span class=\"_ _2\"></span>ep af te lossen. I<span class=\"_ _1a\"></span>n no<span class=\"_ _1a\"></span>vember 2<span class=\"_ _0\"></span>018 <span class=\"_ _1a\"></span>werd <span class=\"_ _0\"></span>de ondernemingsbeoordeling op basis van d<span class=\"_ _2\"></span>e financ<span class=\"_ _2\"></span>i\u00eble res<span class=\"_ _2\"></span>ultaten verla<span class=\"_ _2\"></span>agd na<span class=\"_ _2\"></span>ar \u2018B\u2019 en de lang<span class=\"_ _2\"></span>etermijnrating vo<span class=\"_ _2\"></span>or de Europes<span class=\"_ _2\"></span>e Super S<span class=\"_ _2\"></span>enior Revolv<span class=\"_ _2\"></span>ing Credi<span class=\"_ _2\"></span>t Facilit<span class=\"_ _2\"></span>y na<span class=\"_ _2\"></span>ar \u2018BB<span class=\"_ _2\"></span>-\u2019<span class=\"_ _0\"></span>. In maar<span class=\"_ _2\"></span>t 2020 be<span class=\"_ _2\"></span>sliste S&amp;P om d<span class=\"_ _2\"></span>e ratings voo<span class=\"_ _2\"></span>r de Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes en de g<span class=\"_ _2\"></span>roep verde<span class=\"_ _2\"></span>r te verlagen n<span class=\"_ _2\"></span>aar \u2018B<span class=\"_ _2\"></span>-\u2019 als g<span class=\"_ _2\"></span>evolg van de onzekerhei<span class=\"_ _2\"></span>d om kasstrom<span class=\"_ _2\"></span>en te genere<span class=\"_ _2\"></span>ren en de he<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>finan<span class=\"_ _2\"></span>cierin<span class=\"_ _2\"></span>gsrisi<span class=\"_ _2\"></span>co\u2019<span class=\"_ _0\"></span>s met ee<span class=\"_ _2\"></span>n neg<span class=\"_ _2\"></span>atief vooru<span class=\"_ _2\"></span>itzic<span class=\"_ _2\"></span>ht. Op 22 feb<span class=\"_ _2\"></span>ruari 2021 werd<span class=\"_ _2\"></span>en de voor<span class=\"_ _2\"></span>uit<span class=\"_ _2\"></span>zichten van de on<span class=\"_ _2\"></span>derne<span class=\"_ _2\"></span>ming do<span class=\"_ _2\"></span>or S&amp;P aan<span class=\"_ _2\"></span>gepa<span class=\"_ _2\"></span>st van nega<span class=\"_ _2\"></span>tief naar p<span class=\"_ _2\"></span>ositief n<span class=\"_ _2\"></span>adat de gro<span class=\"_ _2\"></span>ep de ver<span class=\"_ _2\"></span>val<span class=\"_ _2\"></span>data van de Seni<span class=\"_ _2\"></span>or Secu<span class=\"_ _2\"></span>red Notes en d<span class=\"_ _2\"></span>e European Sen<span class=\"_ _2\"></span>ior Sec<span class=\"_ _2\"></span>ured Revolving C<span class=\"_ _2\"></span>redit Facil<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y wist te verle<span class=\"_ _2\"></span>ngen tot 2024. De rating werd in 2022 opn<span class=\"_ _2\"></span>ieuw beve<span class=\"_ _2\"></span>stigd.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-54-5": {
   "value": "T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.16. Se<span class=\"_ _2\"></span>nior S<span class=\"_ _2\"></span>ecur<span class=\"_ _2\"></span>ed No<span class=\"_ _2\"></span>tes<span class=\"_ _2\"></span>, bank- en ov<span class=\"_ _0\"></span>erige leningenSenio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes, ban<span class=\"_ _2\"></span>k<span class=\"_ _0\"></span>- en overi<span class=\"_ _2\"></span>ge leni<span class=\"_ _2\"></span>ngen wo<span class=\"_ _2\"></span>rden aanvankelijk opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en tegen re<span class=\"_ _2\"></span>\u00eble waarde, n<span class=\"_ _2\"></span>a af<span class=\"_ _2\"></span>trek van gema<span class=\"_ _2\"></span>ak<span class=\"_ _2\"></span>te transactiekosten. D<span class=\"_ _2\"></span>aarna word<span class=\"_ _2\"></span>en ze geb<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>t teg<span class=\"_ _2\"></span>en gea<span class=\"_ _2\"></span>mor<span class=\"_ _2\"></span>tise<span class=\"_ _2\"></span>erde kostpr<span class=\"_ _2\"></span>ijs; elk versch<span class=\"_ _2\"></span>il tussen d<span class=\"_ _2\"></span>e opb<span class=\"_ _2\"></span>rengsten (na af<span class=\"_ _2\"></span>trek van transa<span class=\"_ _2\"></span>ctiekosten) en de a\ufb02o<span class=\"_ _2\"></span>ssingswaa<span class=\"_ _2\"></span>rde wordt o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in de resul<span class=\"_ _2\"></span>tatenrekening over de p<span class=\"_ _2\"></span>eriod<span class=\"_ _2\"></span>e van de len<span class=\"_ _2\"></span>ingen, g<span class=\"_ _2\"></span>ebru<span class=\"_ _2\"></span>ik makend van de ef<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>ctieve intrestme<span class=\"_ _2\"></span>thode.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-54-6": {
   "value": "T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.16. Se<span class=\"_ _2\"></span>nior S<span class=\"_ _2\"></span>ecur<span class=\"_ _2\"></span>ed No<span class=\"_ _2\"></span>tes<span class=\"_ _2\"></span>, bank- en ov<span class=\"_ _0\"></span>erige leningenSenio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes, ban<span class=\"_ _2\"></span>k<span class=\"_ _0\"></span>- en overi<span class=\"_ _2\"></span>ge leni<span class=\"_ _2\"></span>ngen wo<span class=\"_ _2\"></span>rden aanvankelijk opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en tegen re<span class=\"_ _2\"></span>\u00eble waarde, n<span class=\"_ _2\"></span>a af<span class=\"_ _2\"></span>trek van gema<span class=\"_ _2\"></span>ak<span class=\"_ _2\"></span>te transactiekosten. D<span class=\"_ _2\"></span>aarna word<span class=\"_ _2\"></span>en ze geb<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>t teg<span class=\"_ _2\"></span>en gea<span class=\"_ _2\"></span>mor<span class=\"_ _2\"></span>tise<span class=\"_ _2\"></span>erde kostpr<span class=\"_ _2\"></span>ijs; elk versch<span class=\"_ _2\"></span>il tussen d<span class=\"_ _2\"></span>e opb<span class=\"_ _2\"></span>rengsten (na af<span class=\"_ _2\"></span>trek van transa<span class=\"_ _2\"></span>ctiekosten) en de a\ufb02o<span class=\"_ _2\"></span>ssingswaa<span class=\"_ _2\"></span>rde wordt o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in de resul<span class=\"_ _2\"></span>tatenrekening over de p<span class=\"_ _2\"></span>eriod<span class=\"_ _2\"></span>e van de len<span class=\"_ _2\"></span>ingen, g<span class=\"_ _2\"></span>ebru<span class=\"_ _2\"></span>ik makend van de ef<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>ctieve intrestme<span class=\"_ _2\"></span>thode.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-55-6": {
   "value": "T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.17<span class=\"_ _0\"></span>. Uitb<span class=\"_ _2\"></span>oeken van finan<span class=\"_ _2\"></span>ci\u00ebl<span class=\"_ _2\"></span>e act<span class=\"_ _2\"></span>iva en verpl<span class=\"_ _1a\"></span>ichtingenEen financie<span class=\"_ _2\"></span>el ac<span class=\"_ _2\"></span>tief (o<span class=\"_ _1a\"></span>f<span class=\"_ _0\"></span>, waar van toe<span class=\"_ _2\"></span>passin<span class=\"_ _2\"></span>g, een de<span class=\"_ _2\"></span>el van een fin<span class=\"_ _2\"></span>ancie<span class=\"_ _2\"></span>el actief of d<span class=\"_ _2\"></span>eel van ee<span class=\"_ _2\"></span>n groep van ge<span class=\"_ _2\"></span>lijkaardig<span class=\"_ _2\"></span>e financ<span class=\"_ _2\"></span>i\u00eble ac<span class=\"_ _2\"></span>tiva<span class=\"_ _1a\"></span>) wordt ui<span class=\"_ _2\"></span>tgeb<span class=\"_ _2\"></span>oek<span class=\"_ _6\"></span>t wannee<span class=\"_ _2\"></span>r:\u2022<span class=\"_ _42\"> </span>de rech<span class=\"_ _2\"></span>ten om kasstrome<span class=\"_ _2\"></span>n uit he<span class=\"_ _2\"></span>t actief te ont<span class=\"_ _2\"></span>vange<span class=\"_ _2\"></span>n, ver<span class=\"_ _2\"></span>vallen zijn;\u2022<span class=\"_ _42\"> </span>de groe<span class=\"_ _2\"></span>p het rech<span class=\"_ _2\"></span>t beh<span class=\"_ _2\"></span>oudt o<span class=\"_ _2\"></span>m kasstrom<span class=\"_ _2\"></span>en uit h<span class=\"_ _2\"></span>et actief te ont<span class=\"_ _2\"></span>vang<span class=\"_ _2\"></span>en, maar e<span class=\"_ _2\"></span>en verpl<span class=\"_ _2\"></span>ichting is a<span class=\"_ _2\"></span>ange<span class=\"_ _2\"></span>gaanom ze volled<span class=\"_ _2\"></span>ig en zonde<span class=\"_ _2\"></span>r relevant uits<span class=\"_ _2\"></span>tel te betalen a<span class=\"_ _2\"></span>an een d<span class=\"_ _2\"></span>erde par<span class=\"_ _6\"></span>tij in het kad<span class=\"_ _2\"></span>er van een \u2018doorge<span class=\"_ _2\"></span>efreg<span class=\"_ _2\"></span>eling\u2019;of\u2022<span class=\"_ _42\"> </span>de groe<span class=\"_ _2\"></span>p haar rec<span class=\"_ _2\"></span>hten om kasstrom<span class=\"_ _2\"></span>en uit h<span class=\"_ _2\"></span>et actief te ont<span class=\"_ _2\"></span>vange<span class=\"_ _2\"></span>n, heef<span class=\"_ _6\"></span>t overgedra<span class=\"_ _2\"></span>gen en of<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>l (<span class=\"_ _1a\"></span>a) vrijwel alle risico\u2019<span class=\"_ _0\"></span>s e<span class=\"_ _2\"></span>n voorde<span class=\"_ _2\"></span>len van het a<span class=\"_ _2\"></span>ctief hee<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>t overge<span class=\"_ _2\"></span>dragen, of<span class=\"_ _2\"></span>wel (b) niet vrijwel a<span class=\"_ _2\"></span>lle risic<span class=\"_ _2\"></span>o\u2019<span class=\"_ _0\"></span>s en voorde<span class=\"_ _2\"></span>len van het actief h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t overg<span class=\"_ _2\"></span>edrag<span class=\"_ _2\"></span>en of beh<span class=\"_ _2\"></span>oude<span class=\"_ _2\"></span>n, maar d<span class=\"_ _2\"></span>e control<span class=\"_ _2\"></span>e van het actie<span class=\"_ _2\"></span>f heef<span class=\"_ _6\"></span>t overgedrag<span class=\"_ _2\"></span>en.Wanneer aan d<span class=\"_ _2\"></span>e criteri<span class=\"_ _2\"></span>a van IFRS 9 voor het ui<span class=\"_ _2\"></span>tbo<span class=\"_ _2\"></span>eken niet is voldaa<span class=\"_ _2\"></span>n, blijven d<span class=\"_ _2\"></span>e vorderin<span class=\"_ _2\"></span>gen o<span class=\"_ _2\"></span>pgen<span class=\"_ _2\"></span>omen wo<span class=\"_ _2\"></span>rden in de bal<span class=\"_ _2\"></span>ans, ter<span class=\"_ _2\"></span>wijl de in<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>omsten die d<span class=\"_ _2\"></span>e groep on<span class=\"_ _2\"></span>tvan<span class=\"_ _2\"></span>gt binne<span class=\"_ _2\"></span>n het kade<span class=\"_ _2\"></span>r van financ<span class=\"_ _2\"></span>iering<span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>/<span class=\"_ _2\"></span>factoring<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>rege<span class=\"_ _2\"></span>lingen opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en worde<span class=\"_ _2\"></span>n als een fin<span class=\"_ _2\"></span>anci\u00eb<span class=\"_ _2\"></span>le verpl<span class=\"_ _2\"></span>ichting.Een financi\u00eb<span class=\"_ _2\"></span>le verp<span class=\"_ _2\"></span>lichting wo<span class=\"_ _2\"></span>rdt uit<span class=\"_ _2\"></span>gebo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>t wann<span class=\"_ _2\"></span>eer de verp<span class=\"_ _2\"></span>lichting k<span class=\"_ _2\"></span>wij<span class=\"_ _2\"></span>tges<span class=\"_ _2\"></span>chol<span class=\"_ _2\"></span>den of ge<span class=\"_ _2\"></span>schrapt wo<span class=\"_ _2\"></span>rdt of haar ver<span class=\"_ _2\"></span>val<span class=\"_ _2\"></span>datum he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t b<span class=\"_ _2\"></span>ereik<span class=\"_ _2\"></span>t. Wannee<span class=\"_ _2\"></span>r een b<span class=\"_ _2\"></span>estaa<span class=\"_ _2\"></span>nde financ<span class=\"_ _2\"></span>i\u00eble verp<span class=\"_ _2\"></span>lichtin<span class=\"_ _2\"></span>g ver<span class=\"_ _2\"></span>vange<span class=\"_ _2\"></span>n wordt do<span class=\"_ _2\"></span>or een a<span class=\"_ _2\"></span>ndere van dezelfde kre<span class=\"_ _2\"></span>diet<span class=\"_ _2\"></span>vers<span class=\"_ _2\"></span>trekker maar me<span class=\"_ _2\"></span>t aanzienlij<span class=\"_ _2\"></span>k versch<span class=\"_ _2\"></span>illend<span class=\"_ _2\"></span>e voor<span class=\"_ _2\"></span>waarde<span class=\"_ _2\"></span>n, of wannee<span class=\"_ _2\"></span>r de be<span class=\"_ _2\"></span>staan<span class=\"_ _2\"></span>de verplic<span class=\"_ _2\"></span>hting overge<span class=\"_ _2\"></span>drage<span class=\"_ _2\"></span>n wordt na<span class=\"_ _2\"></span>ar een an<span class=\"_ _2\"></span>dere kredi<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>verstrek<span class=\"_ _2\"></span>ker en de groep do<span class=\"_ _2\"></span>or haa<span class=\"_ _2\"></span>r oorsp<span class=\"_ _2\"></span>ronkelijke kredi<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>verstrek<span class=\"_ _2\"></span>ker van haar verplic<span class=\"_ _2\"></span>hting word<span class=\"_ _2\"></span>t gek<span class=\"_ _2\"></span>weten, of de voor<span class=\"_ _2\"></span>waa<span class=\"_ _2\"></span>rden van ee<span class=\"_ _2\"></span>n bes<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e verplic<span class=\"_ _2\"></span>hting aanzie<span class=\"_ _2\"></span>nlijke wijziging<span class=\"_ _2\"></span>en ond<span class=\"_ _2\"></span>ergaan<span class=\"_ _2\"></span>, wordt ee<span class=\"_ _2\"></span>n derg<span class=\"_ _2\"></span>elijke ruil of wijziging beh<span class=\"_ _2\"></span>andel<span class=\"_ _2\"></span>d als ee<span class=\"_ _2\"></span>n uitbo<span class=\"_ _2\"></span>ekin<span class=\"_ _2\"></span>g van de oor<span class=\"_ _2\"></span>spronkelijke verplic<span class=\"_ _2\"></span>hting en d<span class=\"_ _2\"></span>e boe<span class=\"_ _2\"></span>king van e<span class=\"_ _2\"></span>en nieuwe ver<span class=\"_ _2\"></span>plichtin<span class=\"_ _2\"></span>g en word<span class=\"_ _2\"></span>t het versc<span class=\"_ _2\"></span>hil tusse<span class=\"_ _2\"></span>n de resp<span class=\"_ _2\"></span>ectieve be<span class=\"_ _2\"></span>drage<span class=\"_ _2\"></span>n opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en in de res<span class=\"_ _2\"></span>ultatenrekening.De voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>waarden zijn a<span class=\"_ _2\"></span>anzienlijk ver<span class=\"_ _2\"></span>schille<span class=\"_ _2\"></span>nd wanne<span class=\"_ _2\"></span>er de verdisc<span class=\"_ _2\"></span>onteerde h<span class=\"_ _2\"></span>uidige wa<span class=\"_ _2\"></span>arde van de kass<span class=\"_ _2\"></span>tromen krach<span class=\"_ _2\"></span>tens de nieuwe voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>waarden, i<span class=\"_ _2\"></span>nclusie<span class=\"_ _2\"></span>f eventuele beta<span class=\"_ _2\"></span>alde verg<span class=\"_ _2\"></span>oed<span class=\"_ _2\"></span>ingen n<span class=\"_ _2\"></span>a af<span class=\"_ _2\"></span>trek van eventue<span class=\"_ _2\"></span>le ont<span class=\"_ _2\"></span>vange<span class=\"_ _2\"></span>n en verdisc<span class=\"_ _2\"></span>onteerde ve<span class=\"_ _2\"></span>rgoe<span class=\"_ _2\"></span>dinge<span class=\"_ _2\"></span>n gebr<span class=\"_ _2\"></span>uik makend van de oo<span class=\"_ _2\"></span>rspronkelijke ef<span class=\"_ _2\"></span>fectieve intres<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>voet, mins<span class=\"_ _2\"></span>tens tien proc<span class=\"_ _2\"></span>ent versc<span class=\"_ _2\"></span>hilt van de verdis<span class=\"_ _2\"></span>conteerd<span class=\"_ _2\"></span>e huidig<span class=\"_ _2\"></span>e waarde van de resteren<span class=\"_ _2\"></span>de kass<span class=\"_ _2\"></span>tromen van de o<span class=\"_ _2\"></span>orspro<span class=\"_ _2\"></span>nkelijk<span class=\"_ _0\"></span>e  financi\u00eb<span class=\"_ _2\"></span>le verplichting.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-55-7": {
   "value": "T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.17<span class=\"_ _0\"></span>. Uitb<span class=\"_ _2\"></span>oeken van finan<span class=\"_ _2\"></span>ci\u00ebl<span class=\"_ _2\"></span>e act<span class=\"_ _2\"></span>iva en verpl<span class=\"_ _1a\"></span>ichtingenEen financie<span class=\"_ _2\"></span>el ac<span class=\"_ _2\"></span>tief (o<span class=\"_ _1a\"></span>f<span class=\"_ _0\"></span>, waar van toe<span class=\"_ _2\"></span>passin<span class=\"_ _2\"></span>g, een de<span class=\"_ _2\"></span>el van een fin<span class=\"_ _2\"></span>ancie<span class=\"_ _2\"></span>el actief of d<span class=\"_ _2\"></span>eel van ee<span class=\"_ _2\"></span>n groep van ge<span class=\"_ _2\"></span>lijkaardig<span class=\"_ _2\"></span>e financ<span class=\"_ _2\"></span>i\u00eble ac<span class=\"_ _2\"></span>tiva<span class=\"_ _1a\"></span>) wordt ui<span class=\"_ _2\"></span>tgeb<span class=\"_ _2\"></span>oek<span class=\"_ _6\"></span>t wannee<span class=\"_ _2\"></span>r:\u2022<span class=\"_ _42\"> </span>de rech<span class=\"_ _2\"></span>ten om kasstrome<span class=\"_ _2\"></span>n uit he<span class=\"_ _2\"></span>t actief te ont<span class=\"_ _2\"></span>vange<span class=\"_ _2\"></span>n, ver<span class=\"_ _2\"></span>vallen zijn;\u2022<span class=\"_ _42\"> </span>de groe<span class=\"_ _2\"></span>p het rech<span class=\"_ _2\"></span>t beh<span class=\"_ _2\"></span>oudt o<span class=\"_ _2\"></span>m kasstrom<span class=\"_ _2\"></span>en uit h<span class=\"_ _2\"></span>et actief te ont<span class=\"_ _2\"></span>vang<span class=\"_ _2\"></span>en, maar e<span class=\"_ _2\"></span>en verpl<span class=\"_ _2\"></span>ichting is a<span class=\"_ _2\"></span>ange<span class=\"_ _2\"></span>gaanom ze volled<span class=\"_ _2\"></span>ig en zonde<span class=\"_ _2\"></span>r relevant uits<span class=\"_ _2\"></span>tel te betalen a<span class=\"_ _2\"></span>an een d<span class=\"_ _2\"></span>erde par<span class=\"_ _6\"></span>tij in het kad<span class=\"_ _2\"></span>er van een \u2018doorge<span class=\"_ _2\"></span>efreg<span class=\"_ _2\"></span>eling\u2019;of\u2022<span class=\"_ _42\"> </span>de groe<span class=\"_ _2\"></span>p haar rec<span class=\"_ _2\"></span>hten om kasstrom<span class=\"_ _2\"></span>en uit h<span class=\"_ _2\"></span>et actief te ont<span class=\"_ _2\"></span>vange<span class=\"_ _2\"></span>n, heef<span class=\"_ _6\"></span>t overgedra<span class=\"_ _2\"></span>gen en of<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>l (<span class=\"_ _1a\"></span>a) vrijwel alle risico\u2019<span class=\"_ _0\"></span>s e<span class=\"_ _2\"></span>n voorde<span class=\"_ _2\"></span>len van het a<span class=\"_ _2\"></span>ctief hee<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>t overge<span class=\"_ _2\"></span>dragen, of<span class=\"_ _2\"></span>wel (b) niet vrijwel a<span class=\"_ _2\"></span>lle risic<span class=\"_ _2\"></span>o\u2019<span class=\"_ _0\"></span>s en voorde<span class=\"_ _2\"></span>len van het actief h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t overg<span class=\"_ _2\"></span>edrag<span class=\"_ _2\"></span>en of beh<span class=\"_ _2\"></span>oude<span class=\"_ _2\"></span>n, maar d<span class=\"_ _2\"></span>e control<span class=\"_ _2\"></span>e van het actie<span class=\"_ _2\"></span>f heef<span class=\"_ _6\"></span>t overgedrag<span class=\"_ _2\"></span>en.Wanneer aan d<span class=\"_ _2\"></span>e criteri<span class=\"_ _2\"></span>a van IFRS 9 voor het ui<span class=\"_ _2\"></span>tbo<span class=\"_ _2\"></span>eken niet is voldaa<span class=\"_ _2\"></span>n, blijven d<span class=\"_ _2\"></span>e vorderin<span class=\"_ _2\"></span>gen o<span class=\"_ _2\"></span>pgen<span class=\"_ _2\"></span>omen wo<span class=\"_ _2\"></span>rden in de bal<span class=\"_ _2\"></span>ans, ter<span class=\"_ _2\"></span>wijl de in<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>omsten die d<span class=\"_ _2\"></span>e groep on<span class=\"_ _2\"></span>tvan<span class=\"_ _2\"></span>gt binne<span class=\"_ _2\"></span>n het kade<span class=\"_ _2\"></span>r van financ<span class=\"_ _2\"></span>iering<span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>/<span class=\"_ _2\"></span>factoring<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>rege<span class=\"_ _2\"></span>lingen opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en worde<span class=\"_ _2\"></span>n als een fin<span class=\"_ _2\"></span>anci\u00eb<span class=\"_ _2\"></span>le verpl<span class=\"_ _2\"></span>ichting.Een financi\u00eb<span class=\"_ _2\"></span>le verp<span class=\"_ _2\"></span>lichting wo<span class=\"_ _2\"></span>rdt uit<span class=\"_ _2\"></span>gebo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>t wann<span class=\"_ _2\"></span>eer de verp<span class=\"_ _2\"></span>lichting k<span class=\"_ _2\"></span>wij<span class=\"_ _2\"></span>tges<span class=\"_ _2\"></span>chol<span class=\"_ _2\"></span>den of ge<span class=\"_ _2\"></span>schrapt wo<span class=\"_ _2\"></span>rdt of haar ver<span class=\"_ _2\"></span>val<span class=\"_ _2\"></span>datum he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t b<span class=\"_ _2\"></span>ereik<span class=\"_ _2\"></span>t. Wannee<span class=\"_ _2\"></span>r een b<span class=\"_ _2\"></span>estaa<span class=\"_ _2\"></span>nde financ<span class=\"_ _2\"></span>i\u00eble verp<span class=\"_ _2\"></span>lichtin<span class=\"_ _2\"></span>g ver<span class=\"_ _2\"></span>vange<span class=\"_ _2\"></span>n wordt do<span class=\"_ _2\"></span>or een a<span class=\"_ _2\"></span>ndere van dezelfde kre<span class=\"_ _2\"></span>diet<span class=\"_ _2\"></span>vers<span class=\"_ _2\"></span>trekker maar me<span class=\"_ _2\"></span>t aanzienlij<span class=\"_ _2\"></span>k versch<span class=\"_ _2\"></span>illend<span class=\"_ _2\"></span>e voor<span class=\"_ _2\"></span>waarde<span class=\"_ _2\"></span>n, of wannee<span class=\"_ _2\"></span>r de be<span class=\"_ _2\"></span>staan<span class=\"_ _2\"></span>de verplic<span class=\"_ _2\"></span>hting overge<span class=\"_ _2\"></span>drage<span class=\"_ _2\"></span>n wordt na<span class=\"_ _2\"></span>ar een an<span class=\"_ _2\"></span>dere kredi<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>verstrek<span class=\"_ _2\"></span>ker en de groep do<span class=\"_ _2\"></span>or haa<span class=\"_ _2\"></span>r oorsp<span class=\"_ _2\"></span>ronkelijke kredi<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>verstrek<span class=\"_ _2\"></span>ker van haar verplic<span class=\"_ _2\"></span>hting word<span class=\"_ _2\"></span>t gek<span class=\"_ _2\"></span>weten, of de voor<span class=\"_ _2\"></span>waa<span class=\"_ _2\"></span>rden van ee<span class=\"_ _2\"></span>n bes<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e verplic<span class=\"_ _2\"></span>hting aanzie<span class=\"_ _2\"></span>nlijke wijziging<span class=\"_ _2\"></span>en ond<span class=\"_ _2\"></span>ergaan<span class=\"_ _2\"></span>, wordt ee<span class=\"_ _2\"></span>n derg<span class=\"_ _2\"></span>elijke ruil of wijziging beh<span class=\"_ _2\"></span>andel<span class=\"_ _2\"></span>d als ee<span class=\"_ _2\"></span>n uitbo<span class=\"_ _2\"></span>ekin<span class=\"_ _2\"></span>g van de oor<span class=\"_ _2\"></span>spronkelijke verplic<span class=\"_ _2\"></span>hting en d<span class=\"_ _2\"></span>e boe<span class=\"_ _2\"></span>king van e<span class=\"_ _2\"></span>en nieuwe ver<span class=\"_ _2\"></span>plichtin<span class=\"_ _2\"></span>g en word<span class=\"_ _2\"></span>t het versc<span class=\"_ _2\"></span>hil tusse<span class=\"_ _2\"></span>n de resp<span class=\"_ _2\"></span>ectieve be<span class=\"_ _2\"></span>drage<span class=\"_ _2\"></span>n opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en in de res<span class=\"_ _2\"></span>ultatenrekening.De voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>waarden zijn a<span class=\"_ _2\"></span>anzienlijk ver<span class=\"_ _2\"></span>schille<span class=\"_ _2\"></span>nd wanne<span class=\"_ _2\"></span>er de verdisc<span class=\"_ _2\"></span>onteerde h<span class=\"_ _2\"></span>uidige wa<span class=\"_ _2\"></span>arde van de kass<span class=\"_ _2\"></span>tromen krach<span class=\"_ _2\"></span>tens de nieuwe voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>waarden, i<span class=\"_ _2\"></span>nclusie<span class=\"_ _2\"></span>f eventuele beta<span class=\"_ _2\"></span>alde verg<span class=\"_ _2\"></span>oed<span class=\"_ _2\"></span>ingen n<span class=\"_ _2\"></span>a af<span class=\"_ _2\"></span>trek van eventue<span class=\"_ _2\"></span>le ont<span class=\"_ _2\"></span>vange<span class=\"_ _2\"></span>n en verdisc<span class=\"_ _2\"></span>onteerde ve<span class=\"_ _2\"></span>rgoe<span class=\"_ _2\"></span>dinge<span class=\"_ _2\"></span>n gebr<span class=\"_ _2\"></span>uik makend van de oo<span class=\"_ _2\"></span>rspronkelijke ef<span class=\"_ _2\"></span>fectieve intres<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>voet, mins<span class=\"_ _2\"></span>tens tien proc<span class=\"_ _2\"></span>ent versc<span class=\"_ _2\"></span>hilt van de verdis<span class=\"_ _2\"></span>conteerd<span class=\"_ _2\"></span>e huidig<span class=\"_ _2\"></span>e waarde van de resteren<span class=\"_ _2\"></span>de kass<span class=\"_ _2\"></span>tromen van de o<span class=\"_ _2\"></span>orspro<span class=\"_ _2\"></span>nkelijk<span class=\"_ _0\"></span>e  financi\u00eb<span class=\"_ _2\"></span>le verplichting.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-55-8": {
   "value": "T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.17<span class=\"_ _0\"></span>. Uitb<span class=\"_ _2\"></span>oeken van finan<span class=\"_ _2\"></span>ci\u00ebl<span class=\"_ _2\"></span>e act<span class=\"_ _2\"></span>iva en verpl<span class=\"_ _1a\"></span>ichtingenEen financie<span class=\"_ _2\"></span>el ac<span class=\"_ _2\"></span>tief (o<span class=\"_ _1a\"></span>f<span class=\"_ _0\"></span>, waar van toe<span class=\"_ _2\"></span>passin<span class=\"_ _2\"></span>g, een de<span class=\"_ _2\"></span>el van een fin<span class=\"_ _2\"></span>ancie<span class=\"_ _2\"></span>el actief of d<span class=\"_ _2\"></span>eel van ee<span class=\"_ _2\"></span>n groep van ge<span class=\"_ _2\"></span>lijkaardig<span class=\"_ _2\"></span>e financ<span class=\"_ _2\"></span>i\u00eble ac<span class=\"_ _2\"></span>tiva<span class=\"_ _1a\"></span>) wordt ui<span class=\"_ _2\"></span>tgeb<span class=\"_ _2\"></span>oek<span class=\"_ _6\"></span>t wannee<span class=\"_ _2\"></span>r:\u2022<span class=\"_ _42\"> </span>de rech<span class=\"_ _2\"></span>ten om kasstrome<span class=\"_ _2\"></span>n uit he<span class=\"_ _2\"></span>t actief te ont<span class=\"_ _2\"></span>vange<span class=\"_ _2\"></span>n, ver<span class=\"_ _2\"></span>vallen zijn;\u2022<span class=\"_ _42\"> </span>de groe<span class=\"_ _2\"></span>p het rech<span class=\"_ _2\"></span>t beh<span class=\"_ _2\"></span>oudt o<span class=\"_ _2\"></span>m kasstrom<span class=\"_ _2\"></span>en uit h<span class=\"_ _2\"></span>et actief te ont<span class=\"_ _2\"></span>vang<span class=\"_ _2\"></span>en, maar e<span class=\"_ _2\"></span>en verpl<span class=\"_ _2\"></span>ichting is a<span class=\"_ _2\"></span>ange<span class=\"_ _2\"></span>gaanom ze volled<span class=\"_ _2\"></span>ig en zonde<span class=\"_ _2\"></span>r relevant uits<span class=\"_ _2\"></span>tel te betalen a<span class=\"_ _2\"></span>an een d<span class=\"_ _2\"></span>erde par<span class=\"_ _6\"></span>tij in het kad<span class=\"_ _2\"></span>er van een \u2018doorge<span class=\"_ _2\"></span>efreg<span class=\"_ _2\"></span>eling\u2019;of\u2022<span class=\"_ _42\"> </span>de groe<span class=\"_ _2\"></span>p haar rec<span class=\"_ _2\"></span>hten om kasstrom<span class=\"_ _2\"></span>en uit h<span class=\"_ _2\"></span>et actief te ont<span class=\"_ _2\"></span>vange<span class=\"_ _2\"></span>n, heef<span class=\"_ _6\"></span>t overgedra<span class=\"_ _2\"></span>gen en of<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>l (<span class=\"_ _1a\"></span>a) vrijwel alle risico\u2019<span class=\"_ _0\"></span>s e<span class=\"_ _2\"></span>n voorde<span class=\"_ _2\"></span>len van het a<span class=\"_ _2\"></span>ctief hee<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>t overge<span class=\"_ _2\"></span>dragen, of<span class=\"_ _2\"></span>wel (b) niet vrijwel a<span class=\"_ _2\"></span>lle risic<span class=\"_ _2\"></span>o\u2019<span class=\"_ _0\"></span>s en voorde<span class=\"_ _2\"></span>len van het actief h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t overg<span class=\"_ _2\"></span>edrag<span class=\"_ _2\"></span>en of beh<span class=\"_ _2\"></span>oude<span class=\"_ _2\"></span>n, maar d<span class=\"_ _2\"></span>e control<span class=\"_ _2\"></span>e van het actie<span class=\"_ _2\"></span>f heef<span class=\"_ _6\"></span>t overgedrag<span class=\"_ _2\"></span>en.Wanneer aan d<span class=\"_ _2\"></span>e criteri<span class=\"_ _2\"></span>a van IFRS 9 voor het ui<span class=\"_ _2\"></span>tbo<span class=\"_ _2\"></span>eken niet is voldaa<span class=\"_ _2\"></span>n, blijven d<span class=\"_ _2\"></span>e vorderin<span class=\"_ _2\"></span>gen o<span class=\"_ _2\"></span>pgen<span class=\"_ _2\"></span>omen wo<span class=\"_ _2\"></span>rden in de bal<span class=\"_ _2\"></span>ans, ter<span class=\"_ _2\"></span>wijl de in<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>omsten die d<span class=\"_ _2\"></span>e groep on<span class=\"_ _2\"></span>tvan<span class=\"_ _2\"></span>gt binne<span class=\"_ _2\"></span>n het kade<span class=\"_ _2\"></span>r van financ<span class=\"_ _2\"></span>iering<span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>/<span class=\"_ _2\"></span>factoring<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>rege<span class=\"_ _2\"></span>lingen opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en worde<span class=\"_ _2\"></span>n als een fin<span class=\"_ _2\"></span>anci\u00eb<span class=\"_ _2\"></span>le verpl<span class=\"_ _2\"></span>ichting.Een financi\u00eb<span class=\"_ _2\"></span>le verp<span class=\"_ _2\"></span>lichting wo<span class=\"_ _2\"></span>rdt uit<span class=\"_ _2\"></span>gebo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>t wann<span class=\"_ _2\"></span>eer de verp<span class=\"_ _2\"></span>lichting k<span class=\"_ _2\"></span>wij<span class=\"_ _2\"></span>tges<span class=\"_ _2\"></span>chol<span class=\"_ _2\"></span>den of ge<span class=\"_ _2\"></span>schrapt wo<span class=\"_ _2\"></span>rdt of haar ver<span class=\"_ _2\"></span>val<span class=\"_ _2\"></span>datum he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t b<span class=\"_ _2\"></span>ereik<span class=\"_ _2\"></span>t. Wannee<span class=\"_ _2\"></span>r een b<span class=\"_ _2\"></span>estaa<span class=\"_ _2\"></span>nde financ<span class=\"_ _2\"></span>i\u00eble verp<span class=\"_ _2\"></span>lichtin<span class=\"_ _2\"></span>g ver<span class=\"_ _2\"></span>vange<span class=\"_ _2\"></span>n wordt do<span class=\"_ _2\"></span>or een a<span class=\"_ _2\"></span>ndere van dezelfde kre<span class=\"_ _2\"></span>diet<span class=\"_ _2\"></span>vers<span class=\"_ _2\"></span>trekker maar me<span class=\"_ _2\"></span>t aanzienlij<span class=\"_ _2\"></span>k versch<span class=\"_ _2\"></span>illend<span class=\"_ _2\"></span>e voor<span class=\"_ _2\"></span>waarde<span class=\"_ _2\"></span>n, of wannee<span class=\"_ _2\"></span>r de be<span class=\"_ _2\"></span>staan<span class=\"_ _2\"></span>de verplic<span class=\"_ _2\"></span>hting overge<span class=\"_ _2\"></span>drage<span class=\"_ _2\"></span>n wordt na<span class=\"_ _2\"></span>ar een an<span class=\"_ _2\"></span>dere kredi<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>verstrek<span class=\"_ _2\"></span>ker en de groep do<span class=\"_ _2\"></span>or haa<span class=\"_ _2\"></span>r oorsp<span class=\"_ _2\"></span>ronkelijke kredi<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>verstrek<span class=\"_ _2\"></span>ker van haar verplic<span class=\"_ _2\"></span>hting word<span class=\"_ _2\"></span>t gek<span class=\"_ _2\"></span>weten, of de voor<span class=\"_ _2\"></span>waa<span class=\"_ _2\"></span>rden van ee<span class=\"_ _2\"></span>n bes<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e verplic<span class=\"_ _2\"></span>hting aanzie<span class=\"_ _2\"></span>nlijke wijziging<span class=\"_ _2\"></span>en ond<span class=\"_ _2\"></span>ergaan<span class=\"_ _2\"></span>, wordt ee<span class=\"_ _2\"></span>n derg<span class=\"_ _2\"></span>elijke ruil of wijziging beh<span class=\"_ _2\"></span>andel<span class=\"_ _2\"></span>d als ee<span class=\"_ _2\"></span>n uitbo<span class=\"_ _2\"></span>ekin<span class=\"_ _2\"></span>g van de oor<span class=\"_ _2\"></span>spronkelijke verplic<span class=\"_ _2\"></span>hting en d<span class=\"_ _2\"></span>e boe<span class=\"_ _2\"></span>king van e<span class=\"_ _2\"></span>en nieuwe ver<span class=\"_ _2\"></span>plichtin<span class=\"_ _2\"></span>g en word<span class=\"_ _2\"></span>t het versc<span class=\"_ _2\"></span>hil tusse<span class=\"_ _2\"></span>n de resp<span class=\"_ _2\"></span>ectieve be<span class=\"_ _2\"></span>drage<span class=\"_ _2\"></span>n opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en in de res<span class=\"_ _2\"></span>ultatenrekening.De voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>waarden zijn a<span class=\"_ _2\"></span>anzienlijk ver<span class=\"_ _2\"></span>schille<span class=\"_ _2\"></span>nd wanne<span class=\"_ _2\"></span>er de verdisc<span class=\"_ _2\"></span>onteerde h<span class=\"_ _2\"></span>uidige wa<span class=\"_ _2\"></span>arde van de kass<span class=\"_ _2\"></span>tromen krach<span class=\"_ _2\"></span>tens de nieuwe voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>waarden, i<span class=\"_ _2\"></span>nclusie<span class=\"_ _2\"></span>f eventuele beta<span class=\"_ _2\"></span>alde verg<span class=\"_ _2\"></span>oed<span class=\"_ _2\"></span>ingen n<span class=\"_ _2\"></span>a af<span class=\"_ _2\"></span>trek van eventue<span class=\"_ _2\"></span>le ont<span class=\"_ _2\"></span>vange<span class=\"_ _2\"></span>n en verdisc<span class=\"_ _2\"></span>onteerde ve<span class=\"_ _2\"></span>rgoe<span class=\"_ _2\"></span>dinge<span class=\"_ _2\"></span>n gebr<span class=\"_ _2\"></span>uik makend van de oo<span class=\"_ _2\"></span>rspronkelijke ef<span class=\"_ _2\"></span>fectieve intres<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>voet, mins<span class=\"_ _2\"></span>tens tien proc<span class=\"_ _2\"></span>ent versc<span class=\"_ _2\"></span>hilt van de verdis<span class=\"_ _2\"></span>conteerd<span class=\"_ _2\"></span>e huidig<span class=\"_ _2\"></span>e waarde van de resteren<span class=\"_ _2\"></span>de kass<span class=\"_ _2\"></span>tromen van de o<span class=\"_ _2\"></span>orspro<span class=\"_ _2\"></span>nkelijk<span class=\"_ _0\"></span>e  financi\u00eb<span class=\"_ _2\"></span>le verplichting.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-57-2": {
   "value": "T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.18. V<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>rsch<span class=\"_ _2\"></span>uldi<span class=\"_ _2\"></span>gde en uitg<span class=\"_ _2\"></span>est<span class=\"_ _2\"></span>elde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>ting<span class=\"_ _2\"></span>enDe b<span class=\"_ _2\"></span>elastin<span class=\"_ _2\"></span>guitg<span class=\"_ _2\"></span>aven voor de pe<span class=\"_ _2\"></span>riod<span class=\"_ _2\"></span>e omvat<span class=\"_ _2\"></span>ten versch<span class=\"_ _2\"></span>uldigd<span class=\"_ _2\"></span>e en uit<span class=\"_ _2\"></span>gestel<span class=\"_ _2\"></span>de bel<span class=\"_ _2\"></span>asting<span class=\"_ _2\"></span>en. De b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingen worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in de resul<span class=\"_ _2\"></span>tatenrekening, b<span class=\"_ _2\"></span>ehalve wannee<span class=\"_ _2\"></span>r ze betrekk<span class=\"_ _2\"></span>ing he<span class=\"_ _2\"></span>bbe<span class=\"_ _2\"></span>n op pos<span class=\"_ _2\"></span>ten die op<span class=\"_ _2\"></span>genom<span class=\"_ _2\"></span>en zijn in \u2018Ni<span class=\"_ _2\"></span>et<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>erealis<span class=\"_ _2\"></span>eerde re<span class=\"_ _2\"></span>sultaten\u2019 of rech<span class=\"_ _2\"></span>tstreeks in \u2018Eigen ve<span class=\"_ _2\"></span>rmog<span class=\"_ _2\"></span>en\u2019<span class=\"_ _24\"></span>. In d<span class=\"_ _2\"></span>it geval worde<span class=\"_ _2\"></span>n de be<span class=\"_ _2\"></span>lasting<span class=\"_ _2\"></span>en oo<span class=\"_ _2\"></span>k opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en resp<span class=\"_ _2\"></span>ectievelij<span class=\"_ _2\"></span>k in \u2018Niet-g<span class=\"_ _2\"></span>erealis<span class=\"_ _2\"></span>eerde re<span class=\"_ _2\"></span>sultaten\u2019 of rechts<span class=\"_ _2\"></span>treeks in \u2018Eigen ve<span class=\"_ _2\"></span>rmog<span class=\"_ _2\"></span>en\u2019<span class=\"_ _24\"></span>.De vers<span class=\"_ _2\"></span>chuldi<span class=\"_ _2\"></span>gde inkomstenb<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>ting wordt b<span class=\"_ _2\"></span>erekend op basis van d<span class=\"_ _2\"></span>e bela<span class=\"_ _2\"></span>stingwet<span class=\"_ _2\"></span>ten die u<span class=\"_ _2\"></span>itgevaardi<span class=\"_ _2\"></span>gd of inhou<span class=\"_ _2\"></span>delijk ui<span class=\"_ _2\"></span>tgevaardig<span class=\"_ _2\"></span>d op de b<span class=\"_ _2\"></span>alansda<span class=\"_ _2\"></span>tum in de land<span class=\"_ _2\"></span>en waar de en<span class=\"_ _2\"></span>titeiten van de groe<span class=\"_ _2\"></span>p actief zijn e<span class=\"_ _2\"></span>n belas<span class=\"_ _2\"></span>tbare inkomsten gene<span class=\"_ _2\"></span>reren. In overee<span class=\"_ _2\"></span>nstemmin<span class=\"_ _2\"></span>g met para<span class=\"_ _2\"></span>graaf 46 van IAS 12 \u2018Inkomstenbel<span class=\"_ _2\"></span>astinge<span class=\"_ _2\"></span>n\u2019<span class=\"_ _24\"></span>, evalue<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>t h<span class=\"_ _2\"></span>et mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt op pe<span class=\"_ _2\"></span>riodi<span class=\"_ _2\"></span>eke basis posi<span class=\"_ _2\"></span>ties aan<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men in bel<span class=\"_ _2\"></span>astinga<span class=\"_ _2\"></span>angi<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>ten met b<span class=\"_ _2\"></span>etrekkin<span class=\"_ _2\"></span>g tot situaties wa<span class=\"_ _2\"></span>arin de toepas<span class=\"_ _2\"></span>selijke bel<span class=\"_ _2\"></span>astingre<span class=\"_ _2\"></span>gelg<span class=\"_ _2\"></span>eving aan in<span class=\"_ _2\"></span>terpretatie onde<span class=\"_ _2\"></span>rhevig is<span class=\"_ _2\"></span>. Ze legt waa<span class=\"_ _2\"></span>r gepas<span class=\"_ _2\"></span>t voor<span class=\"_ _2\"></span>zienin<span class=\"_ _2\"></span>gen aan o<span class=\"_ _2\"></span>p basis van de b<span class=\"_ _2\"></span>edra<span class=\"_ _2\"></span>gen die ver<span class=\"_ _2\"></span>wa<span class=\"_ _2\"></span>cht be<span class=\"_ _2\"></span>taald zulle<span class=\"_ _2\"></span>n moe<span class=\"_ _2\"></span>ten worden a<span class=\"_ _2\"></span>an de be<span class=\"_ _2\"></span>lasting<span class=\"_ _2\"></span>autori<span class=\"_ _2\"></span>teiten. Deze evaluatie wordt gema<span class=\"_ _2\"></span>ak<span class=\"_ _2\"></span>t voor b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tbare pe<span class=\"_ _2\"></span>riode<span class=\"_ _2\"></span>s die op<span class=\"_ _2\"></span>en zijn voo<span class=\"_ _2\"></span>r audit door d<span class=\"_ _2\"></span>e bevoe<span class=\"_ _2\"></span>gde ins<span class=\"_ _2\"></span>tanties<span class=\"_ _2\"></span>.Uitge<span class=\"_ _2\"></span>stelde in<span class=\"_ _2\"></span>komstenbelas<span class=\"_ _2\"></span>tinge<span class=\"_ _2\"></span>n worden vol<span class=\"_ _2\"></span>gens de balans<span class=\"_ _2\"></span>metho<span class=\"_ _2\"></span>de voor tijd<span class=\"_ _2\"></span>elijke verschill<span class=\"_ _2\"></span>en die onts<span class=\"_ _2\"></span>taan tussen d<span class=\"_ _2\"></span>e fiscal<span class=\"_ _2\"></span>e basis van ac<span class=\"_ _2\"></span>tiva en verplic<span class=\"_ _2\"></span>htinge<span class=\"_ _2\"></span>n en hun bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde o<span class=\"_ _2\"></span>pgen<span class=\"_ _2\"></span>omen i<span class=\"_ _2\"></span>n de gec<span class=\"_ _2\"></span>onsol<span class=\"_ _2\"></span>idee<span class=\"_ _2\"></span>rde jaarrekening<span class=\"_ _2\"></span>. De uit<span class=\"_ _2\"></span>gesteld<span class=\"_ _2\"></span>e inkomstenbe<span class=\"_ _2\"></span>lasting<span class=\"_ _2\"></span>en worden e<span class=\"_ _2\"></span>chter niet ge<span class=\"_ _2\"></span>bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>t wanne<span class=\"_ _2\"></span>er zij onts<span class=\"_ _2\"></span>taan ui<span class=\"_ _2\"></span>t de aanvankelijke opname van ee<span class=\"_ _2\"></span>n actief of verp<span class=\"_ _2\"></span>lichting i<span class=\"_ _2\"></span>n een an<span class=\"_ _2\"></span>dere transa<span class=\"_ _2\"></span>ctie dan e<span class=\"_ _2\"></span>en be<span class=\"_ _2\"></span>drijf<span class=\"_ _2\"></span>scomb<span class=\"_ _2\"></span>inatie die op het o<span class=\"_ _2\"></span>genb<span class=\"_ _2\"></span>lik van de transa<span class=\"_ _2\"></span>ctie gee<span class=\"_ _2\"></span>n impac<span class=\"_ _2\"></span>t heef<span class=\"_ _6\"></span>t op het b<span class=\"_ _2\"></span>oekh<span class=\"_ _2\"></span>oudkun<span class=\"_ _2\"></span>dige of b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tbare winst of ver<span class=\"_ _2\"></span>lies. D<span class=\"_ _2\"></span>e uitg<span class=\"_ _2\"></span>estelde i<span class=\"_ _2\"></span>nkomstenbela<span class=\"_ _2\"></span>stinge<span class=\"_ _2\"></span>n worden b<span class=\"_ _2\"></span>epaa<span class=\"_ _2\"></span>ld geb<span class=\"_ _2\"></span>ruik makend van de b<span class=\"_ _2\"></span>elastin<span class=\"_ _2\"></span>gtari<span class=\"_ _2\"></span>even (<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>n wet<span class=\"_ _2\"></span>ten) die op de balans<span class=\"_ _2\"></span>datum ui<span class=\"_ _2\"></span>tgevaardigd of in<span class=\"_ _2\"></span>houd<span class=\"_ _2\"></span>elijk ui<span class=\"_ _2\"></span>tgevaardigd zi<span class=\"_ _2\"></span>jn en waar<span class=\"_ _2\"></span>van ver<span class=\"_ _2\"></span>wac<span class=\"_ _2\"></span>ht wordt d<span class=\"_ _2\"></span>at ze van t<span class=\"_ _1a\"></span>oep<span class=\"_ _2\"></span>assing zull<span class=\"_ _2\"></span>en zijn wannee<span class=\"_ _2\"></span>r het ac<span class=\"_ _2\"></span>tief waarop de b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tinglatentie b<span class=\"_ _2\"></span>etrekkin<span class=\"_ _2\"></span>g heef<span class=\"_ _6\"></span>t, gerea<span class=\"_ _2\"></span>liseerd wo<span class=\"_ _2\"></span>rdt of de ui<span class=\"_ _2\"></span>tges<span class=\"_ _2\"></span>telde b<span class=\"_ _2\"></span>elastin<span class=\"_ _2\"></span>gschul<span class=\"_ _2\"></span>d wordt afg<span class=\"_ _2\"></span>ewikkeld.Uitge<span class=\"_ _2\"></span>stelde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingvorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n worden e<span class=\"_ _2\"></span>nkel opge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n wannee<span class=\"_ _2\"></span>r het waars<span class=\"_ _2\"></span>chijnlij<span class=\"_ _2\"></span>k is dat er toekomstig<span class=\"_ _2\"></span>e bela<span class=\"_ _2\"></span>stbare winst b<span class=\"_ _2\"></span>esc<span class=\"_ _2\"></span>hikbaa<span class=\"_ _2\"></span>r zal zijn waarm<span class=\"_ _2\"></span>ee de tijd<span class=\"_ _2\"></span>elijke verschill<span class=\"_ _2\"></span>en kunnen wo<span class=\"_ _2\"></span>rden verre<span class=\"_ _2\"></span>kend.Uitge<span class=\"_ _2\"></span>stelde in<span class=\"_ _2\"></span>komstenbelas<span class=\"_ _2\"></span>tinge<span class=\"_ _2\"></span>n worden voo<span class=\"_ _2\"></span>rzie<span class=\"_ _2\"></span>n voor tijdeli<span class=\"_ _2\"></span>jke v<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>rschill<span class=\"_ _2\"></span>en die voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>vlo<span class=\"_ _2\"></span>eien ui<span class=\"_ _2\"></span>t investering<span class=\"_ _2\"></span>en in doc<span class=\"_ _2\"></span>hteronder<span class=\"_ _2\"></span>nemin<span class=\"_ _2\"></span>gen en de<span class=\"_ _2\"></span>elne<span class=\"_ _2\"></span>minge<span class=\"_ _2\"></span>n, tenzij de groep de volle<span class=\"_ _2\"></span>dige c<span class=\"_ _2\"></span>ontrole h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t over h<span class=\"_ _2\"></span>et mome<span class=\"_ _2\"></span>nt waarop he<span class=\"_ _2\"></span>t tijdeli<span class=\"_ _2\"></span>jke v<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>rschil wo<span class=\"_ _2\"></span>rdt terug<span class=\"_ _2\"></span>geb<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>t e<span class=\"_ _2\"></span>n het waars<span class=\"_ _2\"></span>chijnlijk is dat het tij<span class=\"_ _2\"></span>delijk ver<span class=\"_ _2\"></span>schil niet i<span class=\"_ _2\"></span>n de nabij<span class=\"_ _2\"></span>e toekomst zal worde<span class=\"_ _2\"></span>n teruggeboekt.Uitge<span class=\"_ _2\"></span>stelde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingvorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n en -<span class=\"_ _2\"></span>schuld<span class=\"_ _2\"></span>en worde<span class=\"_ _2\"></span>n ges<span class=\"_ _2\"></span>alde<span class=\"_ _2\"></span>erd als er e<span class=\"_ _2\"></span>en wet<span class=\"_ _2\"></span>telijk afdwin<span class=\"_ _2\"></span>gbaar rec<span class=\"_ _2\"></span>ht be<span class=\"_ _2\"></span>staat om versc<span class=\"_ _2\"></span>huldig<span class=\"_ _2\"></span>de be<span class=\"_ _2\"></span>lasting<span class=\"_ _2\"></span>vorderin<span class=\"_ _2\"></span>gen te sal<span class=\"_ _2\"></span>deren tegen vers<span class=\"_ _2\"></span>chuldi<span class=\"_ _2\"></span>gde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingschul<span class=\"_ _2\"></span>den en wan<span class=\"_ _2\"></span>neer d<span class=\"_ _2\"></span>e uitg<span class=\"_ _2\"></span>estelde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingvord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en en -<span class=\"_ _2\"></span>schul<span class=\"_ _2\"></span>den b<span class=\"_ _2\"></span>etrekkin<span class=\"_ _2\"></span>g heb<span class=\"_ _2\"></span>ben op i<span class=\"_ _2\"></span>nkomstenbela<span class=\"_ _2\"></span>stinge<span class=\"_ _2\"></span>n geheven d<span class=\"_ _2\"></span>oor dezelfd<span class=\"_ _2\"></span>e bel<span class=\"_ _2\"></span>astinga<span class=\"_ _2\"></span>utoriteit o<span class=\"_ _2\"></span>p of<span class=\"_ _2\"></span>wel de b<span class=\"_ _2\"></span>elastb<span class=\"_ _2\"></span>are entitei<span class=\"_ _2\"></span>t of versch<span class=\"_ _2\"></span>illend<span class=\"_ _2\"></span>e bela<span class=\"_ _2\"></span>stbare enti<span class=\"_ _2\"></span>teiten wanne<span class=\"_ _2\"></span>er er ee<span class=\"_ _2\"></span>n intentie be<span class=\"_ _2\"></span>staat o<span class=\"_ _2\"></span>m de sal<span class=\"_ _2\"></span>di op net<span class=\"_ _2\"></span>to basis te veref<span class=\"_ _2\"></span>fen<span class=\"_ _2\"></span>en. Uitge<span class=\"_ _2\"></span>stelde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingen wo<span class=\"_ _2\"></span>rden niet ve<span class=\"_ _2\"></span>rdiscon<span class=\"_ _2\"></span>teerd.IFRIC 23 \u2018Onzekerheid over fis<span class=\"_ _2\"></span>cale b<span class=\"_ _2\"></span>ehan<span class=\"_ _2\"></span>deling<span class=\"_ _2\"></span>en van inkomsten\u2019<span class=\"_ _24\"></span>. D<span class=\"_ _2\"></span>eze int<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>rpretatie ve<span class=\"_ _2\"></span>rduideli<span class=\"_ _2\"></span>jk<span class=\"_ _2\"></span>t de bo<span class=\"_ _2\"></span>ekho<span class=\"_ _2\"></span>udkundi<span class=\"_ _2\"></span>ge ver<span class=\"_ _2\"></span>werk<span class=\"_ _2\"></span>ing voor o<span class=\"_ _2\"></span>nzekerhede<span class=\"_ _2\"></span>n inzake inkomstenbe<span class=\"_ _2\"></span>lasting<span class=\"_ _2\"></span>en. De in<span class=\"_ _2\"></span>terpretatie mo<span class=\"_ _2\"></span>et worde<span class=\"_ _2\"></span>n toege<span class=\"_ _2\"></span>past op d<span class=\"_ _2\"></span>e bep<span class=\"_ _2\"></span>aling van de b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tbare wins<span class=\"_ _2\"></span>t (het bel<span class=\"_ _2\"></span>astbare verl<span class=\"_ _2\"></span>ies)<span class=\"_ _0\"></span>, b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tbare basis<span class=\"_ _2\"></span>, niet<span class=\"_ _1a\"></span>- gec<span class=\"_ _2\"></span>ompe<span class=\"_ _2\"></span>nsee<span class=\"_ _2\"></span>rde fiscal<span class=\"_ _2\"></span>e verliezen, ong<span class=\"_ _2\"></span>ebru<span class=\"_ _2\"></span>ik<span class=\"_ _2\"></span>te belas<span class=\"_ _2\"></span>tingkre<span class=\"_ _2\"></span>dieten en bel<span class=\"_ _2\"></span>astingvo<span class=\"_ _2\"></span>eten, wannee<span class=\"_ _2\"></span>r er onzekerhei<span class=\"_ _2\"></span>d bes<span class=\"_ _2\"></span>taat over het feit of de b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>ting op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men do<span class=\"_ _2\"></span>or een G<span class=\"_ _2\"></span>roep aa<span class=\"_ _2\"></span>nvaard zal worden d<span class=\"_ _2\"></span>oor de b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingau<span class=\"_ _2\"></span>toriteit. Ze wordt toe<span class=\"_ _2\"></span>gepa<span class=\"_ _2\"></span>st op zowel verschul<span class=\"_ _2\"></span>digd<span class=\"_ _2\"></span>e als uitg<span class=\"_ _2\"></span>esteld<span class=\"_ _2\"></span>e belas<span class=\"_ _2\"></span>tinge<span class=\"_ _2\"></span>n wannee<span class=\"_ _2\"></span>r er onzekerheid b<span class=\"_ _2\"></span>estaa<span class=\"_ _2\"></span>t over de belastin<span class=\"_ _2\"></span>gposi<span class=\"_ _2\"></span>tie van een Groe<span class=\"_ _2\"></span>p. De gro<span class=\"_ _2\"></span>ep heef<span class=\"_ _6\"></span>t een g<span class=\"_ _2\"></span>edetai<span class=\"_ _2\"></span>lleerd<span class=\"_ _2\"></span>e inscha<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ting gem<span class=\"_ _2\"></span>aak<span class=\"_ _2\"></span>t van alle b<span class=\"_ _2\"></span>elastin<span class=\"_ _2\"></span>gonzekerhed<span class=\"_ _2\"></span>en binn<span class=\"_ _2\"></span>en de groe<span class=\"_ _2\"></span>p die de vol<span class=\"_ _2\"></span>gend<span class=\"_ _2\"></span>e implic<span class=\"_ _2\"></span>aties he<span class=\"_ _2\"></span>bbe<span class=\"_ _2\"></span>n voor de b<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>houd<span class=\"_ _2\"></span>kundig<span class=\"_ _2\"></span>e princ<span class=\"_ _2\"></span>ipes: a. <span class=\"_ _0\"></span>De gro<span class=\"_ _2\"></span>ep hee<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>t be<span class=\"_ _2\"></span>slist of ha<span class=\"_ _2\"></span>ar onzekere bel<span class=\"_ _2\"></span>astingp<span class=\"_ _2\"></span>ositie<span class=\"_ _2\"></span>s indiv<span class=\"_ _2\"></span>idue<span class=\"_ _2\"></span>el of gezame<span class=\"_ _2\"></span>nlijk in aanme<span class=\"_ _2\"></span>rkin<span class=\"_ _2\"></span>g moeten word<span class=\"_ _2\"></span>en gen<span class=\"_ _2\"></span>omen, g<span class=\"_ _2\"></span>ebase<span class=\"_ _2\"></span>erd op welke benad<span class=\"_ _2\"></span>ering d<span class=\"_ _2\"></span>e be<span class=\"_ _2\"></span>ste voorsp<span class=\"_ _2\"></span>elling<span class=\"_ _2\"></span>en versc<span class=\"_ _2\"></span>haf<span class=\"_ _2\"></span>te van het op<span class=\"_ _2\"></span>losse<span class=\"_ _2\"></span>n van de onzekerhed<span class=\"_ _2\"></span>en met d<span class=\"_ _2\"></span>e belastingautoriteit; b. <span class=\"_ _24\"></span><span class=\"ls0 ws0\">De gro<span class=\"_ _2\"></span>ep is er<span class=\"_ _2\"></span>van ui<span class=\"_ _2\"></span>tgeg<span class=\"_ _2\"></span>aan dat de b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingau<span class=\"_ _2\"></span>toriteit </span>de po<span class=\"_ _2\"></span>sitie zal o<span class=\"_ _2\"></span>nder<span class=\"_ _2\"></span>zoeken (indi<span class=\"_ _2\"></span>en ze gema<span class=\"_ _2\"></span>chtigd is dit te doe<span class=\"_ _2\"></span>n) en volledig<span class=\"_ _2\"></span>e k<span class=\"_ _1a\"></span>ennis za<span class=\"_ _2\"></span>l hebb<span class=\"_ _2\"></span>en van alle relevante informatie; c. <span class=\"_ _0\"></span><span class=\"ls0 ws0\">De gro<span class=\"_ _2\"></span>ep heef<span class=\"_ _6\"></span>t geval pe<span class=\"_ _2\"></span>r geval bes<span class=\"_ _2\"></span>list om ee<span class=\"_ _2\"></span>n </span>onzekere belas<span class=\"_ _2\"></span>tingpo<span class=\"_ _2\"></span>sitie (groep van onzekere bel<span class=\"_ _2\"></span>astingp<span class=\"_ _2\"></span>ositie<span class=\"_ _2\"></span>s) op t<span class=\"_ _1a\"></span>e nem<span class=\"_ _2\"></span>en geb<span class=\"_ _2\"></span>ruik makend van of<span class=\"_ _2\"></span>wel het m<span class=\"_ _2\"></span>ees<span class=\"_ _2\"></span>t waarsch<span class=\"_ _2\"></span>ijnlijke bedra<span class=\"_ _2\"></span>g of de ver<span class=\"_ _2\"></span>wachte waarde, afh<span class=\"_ _2\"></span>ankelijk van wat geda<span class=\"_ _2\"></span>cht word<span class=\"_ _2\"></span>t een b<span class=\"_ _2\"></span>etere voorsp<span class=\"_ _2\"></span>ellin<span class=\"_ _2\"></span>g op te leveren voor h<span class=\"_ _2\"></span>et oplo<span class=\"_ _2\"></span>ssen van elke (<span class=\"_ _0\"></span>gro<span class=\"_ _2\"></span>ep van) onzek<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>re belas<span class=\"_ _2\"></span>tingp<span class=\"_ _2\"></span>ositie(s<span class=\"_ _0\"></span>) o<span class=\"_ _2\"></span>m de waarsc<span class=\"_ _2\"></span>hijnlijkh<span class=\"_ _2\"></span>eid van ee<span class=\"_ _2\"></span>n aanpas<span class=\"_ _2\"></span>sing ui<span class=\"_ _2\"></span>tgevoerd na onde<span class=\"_ _2\"></span>rzoe<span class=\"_ _2\"></span>k te weerspi<span class=\"_ _2\"></span>egel<span class=\"_ _2\"></span>en. T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 11. Opbr<span class=\"_ _0\"></span>enst<span class=\"_ _0\"></span>en en k<span class=\"_ _0\"></span>ost<span class=\"_ _1a\"></span>en uit hoof<span class=\"_ _0\"></span>de va<span class=\"_ _1a\"></span>n belast<span class=\"_ _0\"></span>ingen(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _13\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _e\"> </span>2021</span>Belastingopbrengsten / (-uitgav<span class=\"_ _0\"></span>en) (9<span class=\"_ _0\"></span>.010)<span class=\"_ _64\"> </span><span class=\"ls53 ws51\">(8.173)</span>voor v<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>ortg<span class=\"_ _2\"></span>ezette bedrijfsactiviteitenV<span class=\"_ _0\"></span>erschuldigde belastingen<span class=\"_ _117\"> </span><span class=\"lsb0 wsae\">(6.7<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>)<span class=\"_ _8b\"> </span><span class=\"ls69 ws67\">(3<span class=\"_ _2\"></span>.767)</span></span>Uitgestelde<span class=\"_ _1a\"></span> belastingen<span class=\"_ _19c\"> </span><span class=\"ls8e ws8c\">(2.<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>19)<span class=\"_ _65\"> </span><span class=\"ls4f ws4d\">(<span class=\"_ _0\"></span>4.405)</span></span>T<span class=\"_ _0\"></span>otaal s<span class=\"_ _2\"></span>top<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te 851 <span class=\"_ _94\"> </span><span class=\"ls63 ws61\">3<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>9 </span>bedrijfsactiviteitenBelastingopbrengsten / (-uitgav<span class=\"_ _0\"></span>en) (9<span class=\"_ _0\"></span>.010)<span class=\"_ _64\"> </span><span class=\"ls53 ws51\">(8.173)</span>voor v<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>ortg<span class=\"_ _2\"></span>ezette bedrijfsactiviteitenBelasting<span class=\"_ _0\"></span> b<span class=\"_ _2\"></span>erek<span class=\"_ _0\"></span>end tegen Belgi<span class=\"_ _0\"></span>sch tarief 1.0<span class=\"_ _2\"></span>69 <span class=\"_ _175\"> </span><span class=\"ls4e ws4c\">2.090 </span>(2<span class=\"_ _2\"></span>5%)Invloe<span class=\"_ _2\"></span>d van versch<span class=\"_ _2\"></span>illend<span class=\"_ _2\"></span>e bel<span class=\"_ _2\"></span>asting<span class=\"_ _2\"></span>tarieven van enti<span class=\"_ _2\"></span>teiten in (4<span class=\"_ _2\"></span>87<span class=\"_ _6\"></span>)<span class=\"_ _93\"> </span><span class=\"ls5b ws59\">(5<span class=\"_ _2\"></span>6)</span>andere r<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>chtsgebiedenNiet<span class=\"_ _0\"></span>-af<span class=\"_ _2\"></span>trekbare k<span class=\"_ _0\"></span>osten<span class=\"_ _3f\"> </span><span class=\"ls53 ws51\">(<span class=\"_ _0\"></span>2.<span class=\"_ _2\"></span>583)<span class=\"_ _91\"> </span><span class=\"ls58 ws56\">(3.003)</span></span>Fisca<span class=\"_ _2\"></span>le verliezen waar<span class=\"_ _2\"></span>vo<span class=\"_ _2\"></span>or gee<span class=\"_ _2\"></span>n uitg<span class=\"_ _2\"></span>estelde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingvord<span class=\"_ _2\"></span>ering was (<span class=\"_ _2\"></span>1.<span class=\"_ _2\"></span>690)<span class=\"_ _65\"> </span><span class=\"ls5b ws59\">(<span class=\"_ _2\"></span>1.<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>6)</span>opgenomenBelas<span class=\"_ _2\"></span>tinghef<span class=\"_ _6\"></span>fing op on<span class=\"_ _2\"></span>belas<span class=\"_ _2\"></span>te reser<span class=\"_ _2\"></span>ves<span class=\"_ _7d\"> </span><span class=\"ls68 ws66\">(8<span class=\"_ _2\"></span>3)<span class=\"_ _93\"> </span><span class=\"lsb4 wsb2\">(26<span class=\"_ _2\"></span>5)</span></span>Geb<span class=\"_ _2\"></span>ruik en o<span class=\"_ _2\"></span>pname van vo<span class=\"_ _2\"></span>orhe<span class=\"_ _2\"></span>en niet-(<span class=\"_ _0\"></span>4.47<span class=\"_ _0\"></span>4)<span class=\"_ _64\"> </span><span class=\"ls89 ws87\">(5.<span class=\"_ _2\"></span>249<span class=\"_ _2\"></span>)</span>opgenomen belastingvor<span class=\"_ _1a\"></span>deringenOve<span class=\"_ _2\"></span>rig<span class=\"_ _2\"></span>e <span class=\"_ _19d\"> </span><span class=\"ls8a ws88\">(<span class=\"_ _2\"></span>76<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>)<span class=\"_ _7e\"> </span><span class=\"ls46 ws44\">177 </span></span>T<span class=\"_ _0\"></span>otaal s<span class=\"_ _2\"></span>top<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te 851 <span class=\"_ _94\"> </span><span class=\"ls63 ws61\">3<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>9 </span>bedrijfsactiviteitenV<span class=\"_ _0\"></span>oo<span class=\"_ _2\"></span>r de voor<span class=\"_ _6\"></span>tgezet<span class=\"_ _2\"></span>te bedrij<span class=\"_ _2\"></span>fsac<span class=\"_ _2\"></span>tivitei<span class=\"_ _2\"></span>ten rappor<span class=\"_ _6\"></span>teerde de groe<span class=\"_ _2\"></span>p een b<span class=\"_ _2\"></span>elastin<span class=\"_ _2\"></span>gkost van \u20ac 9<span class=\"_ _24\"></span>,0 miljo<span class=\"_ _2\"></span>en voo<span class=\"_ _2\"></span>r 2022 (2<span class=\"_ _1a\"></span>021: bela<span class=\"_ _2\"></span>stingkost van \u20ac 8,2 miljo<span class=\"_ _2\"></span>en)<span class=\"_ _1a\"></span>, geba<span class=\"_ _2\"></span>seerd o<span class=\"_ _2\"></span>p een verlies vo<span class=\"_ _2\"></span>or be<span class=\"_ _2\"></span>lasting<span class=\"_ _2\"></span>en van \u20ac 4,3 miljo<span class=\"_ _2\"></span>en (2021<span class=\"_ _0\"></span>: ve<span class=\"_ _2\"></span>rlies van \u20ac 8,4 miljoe<span class=\"_ _2\"></span>n)<span class=\"_ _0\"></span>. De b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tinglas<span class=\"_ _2\"></span>ten worden voo<span class=\"_ _2\"></span>rname<span class=\"_ _2\"></span>lijk veroor<span class=\"_ _2\"></span>zaak<span class=\"_ _6\"></span>t door h<span class=\"_ _2\"></span>et niet lan<span class=\"_ _2\"></span>ger op<span class=\"_ _2\"></span>neme<span class=\"_ _2\"></span>n van uitge<span class=\"_ _2\"></span>stelde bel<span class=\"_ _2\"></span>astingvo<span class=\"_ _2\"></span>rderin<span class=\"_ _2\"></span>gen, als g<span class=\"_ _2\"></span>evolg van toekomstige voorui<span class=\"_ _2\"></span>tzic<span class=\"_ _2\"></span>hten in de be<span class=\"_ _2\"></span>lasting<span class=\"_ _2\"></span>grondsl<span class=\"_ _2\"></span>ag en -<span class=\"_ _2\"></span>stru<span class=\"_ _2\"></span>ctuur en ee<span class=\"_ _2\"></span>n wijziging i<span class=\"_ _2\"></span>n de bel<span class=\"_ _2\"></span>astingwe<span class=\"_ _2\"></span>tgeving, e<span class=\"_ _2\"></span>n door h<span class=\"_ _2\"></span>et be<span class=\"_ _2\"></span>lasten van de sterke result<span class=\"_ _2\"></span>aten van onze Amerikaans<span class=\"_ _2\"></span>e divisi<span class=\"_ _2\"></span>e. T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 14<span class=\"_ _1a\"></span>. Uit<span class=\"_ _1a\"></span>gest<span class=\"_ _0\"></span>elde belast<span class=\"_ _0\"></span>ingv<span class=\"_ _0\"></span>orderi<span class=\"_ _0\"></span>ngen en -schuld<span class=\"_ _0\"></span>enIFRS vereist dat u<span class=\"_ _2\"></span>itge<span class=\"_ _2\"></span>stelde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingen voo<span class=\"_ _2\"></span>r elk rech<span class=\"_ _2\"></span>tsgebi<span class=\"_ _2\"></span>ed voorg<span class=\"_ _2\"></span>esteld wo<span class=\"_ _2\"></span>rden als e<span class=\"_ _2\"></span>en net<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>-vorde<span class=\"_ _2\"></span>ring of -<span class=\"_ _2\"></span>schul<span class=\"_ _2\"></span>d. Het verrekenen van ui<span class=\"_ _2\"></span>tges<span class=\"_ _2\"></span>telde be<span class=\"_ _2\"></span>lasting<span class=\"_ _2\"></span>schuld<span class=\"_ _2\"></span>en van \u00e9\u00e9n re<span class=\"_ _2\"></span>chtsge<span class=\"_ _2\"></span>bied m<span class=\"_ _2\"></span>et de ui<span class=\"_ _2\"></span>tges<span class=\"_ _2\"></span>telde be<span class=\"_ _2\"></span>lasting<span class=\"_ _2\"></span>vorderin<span class=\"_ _2\"></span>gen van ee<span class=\"_ _2\"></span>n ande<span class=\"_ _2\"></span>r rechtsg<span class=\"_ _2\"></span>ebie<span class=\"_ _2\"></span>d is niet toeg<span class=\"_ _2\"></span>esta<span class=\"_ _2\"></span>an. De on<span class=\"_ _2\"></span>ders<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e tabe<span class=\"_ _2\"></span>l geef<span class=\"_ _6\"></span>t een over<span class=\"_ _2\"></span>zicht van de n<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>to uitges<span class=\"_ _2\"></span>telde b<span class=\"_ _2\"></span>elastin<span class=\"_ _2\"></span>gposi<span class=\"_ _2\"></span>tie in overeens<span class=\"_ _2\"></span>temming met d<span class=\"_ _2\"></span>eze presentatie<span class=\"_ _2\"></span>prin<span class=\"_ _2\"></span>cipe<span class=\"_ _2\"></span>s.(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _1bf\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _164\"> </span>2021</span>Uitgestelde bela<span class=\"_ _1a\"></span>stingvorderi<span class=\"_ _1a\"></span>ngen v<span class=\"_ _1a\"></span>oor voortgezette bedrij<span class=\"_ _0\"></span>fsact<span class=\"_ _2\"></span>iviteiten<span class=\"_ _1c8\"> </span><span class=\"ls0 ws0\">829 <span class=\"_ _b2\"> </span>5<span class=\"_ _2\"></span>.027 </span>Uitge<span class=\"_ _2\"></span>stelde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingvorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n te gebrui<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>en na me<span class=\"_ _2\"></span>er dan 12 ma<span class=\"_ _2\"></span>ande<span class=\"_ _2\"></span>n<span class=\"_ _16d\"> </span><span class=\"ls8a ws88\">76<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span> <span class=\"_ _182\"> </span><span class=\"ls4f ws4d\">4.651 </span></span>Uitge<span class=\"_ _2\"></span>stelde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingvorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n te gebrui<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>en binn<span class=\"_ _2\"></span>en 12 maan<span class=\"_ _2\"></span>den<span class=\"_ _9a\"> </span><span class=\"ls8e ws8c\">62 <span class=\"_ _10b\"> </span><span class=\"ls8a ws88\">3<span class=\"_ _2\"></span>76<span class=\"_ _2\"></span> <span class=\"_ _0\"></span></span></span>T<span class=\"_ _24\"></span>otal discontinued operations<span class=\"_ _1c9\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _10b\"> </span>2<span class=\"_ _2\"></span>.852 </span>Uitgestelde bela<span class=\"_ _1a\"></span>stingschulden v<span class=\"_ _0\"></span>oor voortgezette bedrijfsactiviteite<span class=\"_ _1a\"></span>n<span class=\"_ _9c\"> </span><span class=\"ls9c ws9a\">(<span class=\"_ _0\"></span>6.355<span class=\"_ _0\"></span>)<span class=\"_ _3a\"> </span><span class=\"ls51 ws4f\">(8<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>59)</span></span>Uitge<span class=\"_ _2\"></span>stelde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingsch<span class=\"_ _2\"></span>ulden te ge<span class=\"_ _2\"></span>bruiken na me<span class=\"_ _2\"></span>er dan 12 ma<span class=\"_ _2\"></span>anden<span class=\"_ _106\"> </span><span class=\"ls5b ws59\">(5<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>6)<span class=\"_ _7b\"> </span><span class=\"ls5a ws58\">(<span class=\"_ _26\"></span>7.<span class=\"_ _6\"></span>5<span class=\"_ _6\"></span>1<span class=\"_ _6\"></span>5<span class=\"_ _6\"></span>)</span></span>Uitge<span class=\"_ _2\"></span>stelde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingsch<span class=\"_ _2\"></span>ulden te ge<span class=\"_ _2\"></span>bruiken binne<span class=\"_ _2\"></span>n 12 maand<span class=\"_ _2\"></span>en<span class=\"_ _1ca\"> </span><span class=\"ls8e ws8c\">(<span class=\"_ _2\"></span>70<span class=\"_ _2\"></span>9)<span class=\"_ _164\"> </span><span class=\"ls93 ws91\">(<span class=\"_ _2\"></span>94<span class=\"_ _2\"></span>4)</span></span>T<span class=\"_ _24\"></span>otal discontinued operations<span class=\"_ _1c9\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _182\"> </span><span class=\"ls9c ws9a\">(2<span class=\"_ _0\"></span>8.7<span class=\"_ _0\"></span>07)</span></span>Netto uitgestelde belastingschulden<span class=\"_ _1cb\"> </span><span class=\"ls90 ws8e\">(5<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>52<span class=\"_ _2\"></span>6)<span class=\"_ _6e\"> </span><span class=\"ls58 ws56\">(3.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>32)</span></span>De b<span class=\"_ _2\"></span>eweging in d<span class=\"_ _2\"></span>e net<span class=\"_ _2\"></span>to uitg<span class=\"_ _2\"></span>esteld<span class=\"_ _2\"></span>e belas<span class=\"_ _2\"></span>tingp<span class=\"_ _2\"></span>ositie<span class=\"_ _2\"></span>s kan als volg<span class=\"_ _2\"></span>t worden s<span class=\"_ _2\"></span>ameng<span class=\"_ _2\"></span>evat:(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _1bf\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _164\"> </span>2021</span>Per 1 jan<span class=\"_ _2\"></span>uari<span class=\"_ _1cc\"> </span><span class=\"ls58 ws56\">(3.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>32)<span class=\"_ _128\"> </span><span class=\"ls92 ws90\">(<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>9.<span class=\"_ _26\"></span>6<span class=\"_ _2\"></span>6<span class=\"_ _6\"></span>5<span class=\"_ _6\"></span>)</span></span>Stop<span class=\"_ _2\"></span>gezette b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>fsac<span class=\"_ _2\"></span>tivitei<span class=\"_ _2\"></span>ten in openi<span class=\"_ _2\"></span>ngsbal<span class=\"_ _2\"></span>ans<span class=\"_ _1cd\"> </span>-<span class=\"_ _f1\"> </span><span class=\"ls5b ws59\">30<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>2 </span>Wisselk<span class=\"_ _0\"></span>oersverschillen<span class=\"_ _1ce\"> </span><span class=\"ls8e ws8c\">(<span class=\"_ _2\"></span>14<span class=\"_ _2\"></span>4)<span class=\"_ _1b1\"> </span><span class=\"ls62 ws60\">(1<span class=\"_ _2\"></span>37)</span></span>Overi<span class=\"_ _2\"></span>ge niet-g<span class=\"_ _2\"></span>erealise<span class=\"_ _2\"></span>erde re<span class=\"_ _2\"></span>sultaten<span class=\"_ _1cf\"> </span><span class=\"ls56 ws54\">268<span class=\"_ _2\"></span> <span class=\"_ _19e\"> </span><span class=\"ls46 ws44\">(<span class=\"_ _2\"></span>17)</span></span>Winst- en verlies<span class=\"_ _2\"></span>rekening<span class=\"_ _1d0\"> </span><span class=\"ls8e ws8c\">(2.<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>19)<span class=\"_ _7b\"> </span><span class=\"ls4f ws4d\">(4.405)</span></span>Per 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er<span class=\"_ _1d1\"> </span><span class=\"ls90 ws8e\">(5<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>52<span class=\"_ _2\"></span>6)<span class=\"_ _6e\"> </span><span class=\"ls58 ws56\">(3.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>32)</span></span>In tegens<span class=\"_ _2\"></span>telling tot de bovens<span class=\"_ _2\"></span>taande t<span class=\"_ _2\"></span>abel toon<span class=\"_ _2\"></span>t de ond<span class=\"_ _2\"></span>ersta<span class=\"_ _2\"></span>ande ta<span class=\"_ _2\"></span>bel de b<span class=\"_ _2\"></span>ruto<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>bewe<span class=\"_ _2\"></span>ginge<span class=\"_ _2\"></span>n van de uitg<span class=\"_ _2\"></span>esteld<span class=\"_ _2\"></span>e belas<span class=\"_ _2\"></span>tinge<span class=\"_ _2\"></span>n, m.a.w<span class=\"_ _0\"></span>. zonde<span class=\"_ _2\"></span>r de uitg<span class=\"_ _2\"></span>esteld<span class=\"_ _2\"></span>e bel<span class=\"_ _2\"></span>astings<span class=\"_ _2\"></span>chulde<span class=\"_ _2\"></span>n en uitg<span class=\"_ _2\"></span>esteld<span class=\"_ _2\"></span>e bel<span class=\"_ _2\"></span>astingvo<span class=\"_ _2\"></span>rderin<span class=\"_ _2\"></span>gen binn<span class=\"_ _2\"></span>en het<span class=\"_ _2\"></span>zelfde re<span class=\"_ _2\"></span>chtsge<span class=\"_ _2\"></span>bied m<span class=\"_ _2\"></span>et elkaar<span class=\"_ _1a\"></span> te<span class=\"_ _0\"></span> verrek<span class=\"_ _1a\"></span>enen.Uitgestelde bela<span class=\"_ _1a\"></span>stingvorderi<span class=\"_ _1a\"></span>ngenOver-Uitgestelde gedragen bel<span class=\"_ _2\"></span>asti<span class=\"_ _2\"></span>ng Immateri\u00eble Personeels-V<span class=\"_ _0\"></span>oorzie<span class=\"_ _2\"></span>-(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)LeningenV<span class=\"_ _0\"></span>oorradenOve<span class=\"_ _2\"></span>rig<span class=\"_ _2\"></span>e<span class=\"_ _125\"> </span><span class=\"ls5 ws5\">T<span class=\"_ _24\"></span>otaal</span>fiscale sale<span class=\"_ _2\"></span>-and<span class=\"_ _2\"></span>-vas<span class=\"_ _2\"></span>te a<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ivabeloningenningenverliezenleasebackPer 1 januar<span class=\"_ _2\"></span>i 2021<span class=\"_ _1d2\"> </span>2<span class=\"_ _2\"></span>0.9<span class=\"_ _6\"></span>23<span class=\"_ _2\"></span> <span class=\"_ _122\"> </span><span class=\"ls9c ws9a\">1.239<span class=\"_ _0\"></span> <span class=\"_ _78\"> </span><span class=\"ls0 ws0\">- <span class=\"_ _61\"> </span></span>1.350<span class=\"_ _145\"> </span><span class=\"ls16 ws16\">1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>41 <span class=\"_ _138\"> </span></span>1.21<span class=\"_ _0\"></span>4 <span class=\"_ _123\"> </span><span class=\"ls0 ws0\">1.63<span class=\"_ _2\"></span>8 <span class=\"_ _7d\"> </span></span>1.346<span class=\"_ _0\"></span> <span class=\"_ _18e\"> </span><span class=\"ls0 ws0\">28<span class=\"_ _2\"></span>.75<span class=\"_ _1a\"></span>2 </span></span>Stopgez<span class=\"_ _0\"></span>et<span class=\"_ _2\"></span>te<span class=\"_ _1a\"></span> bedrijfsac<span class=\"ls0 ws0\">-</span>(13<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>64<span class=\"_ _0\"></span>)<span class=\"_ _122\"> </span>(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.239)<span class=\"_ _1c5\"> </span>-<span class=\"_ _163\"> </span>(<span class=\"_ _2\"></span>1.350)<span class=\"_ _14a\"> </span><span class=\"ls69 ws67\">(8<span class=\"_ _2\"></span>82)<span class=\"_ _e5\"> </span>(9<span class=\"_ _6\"></span>96)<span class=\"_ _11b\"> </span></span>1<span class=\"_ _69\"> </span><span class=\"ls63 ws61\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>80<span class=\"_ _2\"></span>8)<span class=\"_ _2a\"> </span><span class=\"ls66 ws64\">(<span class=\"_ _6\"></span>1<span class=\"_ _6\"></span>9.<span class=\"_ _6\"></span>4<span class=\"_ _26\"></span>3<span class=\"_ _2\"></span>8<span class=\"_ _6\"></span>)</span></span>tivitei<span class=\"_ _2\"></span>ten in openingsb<span class=\"_ _2\"></span>alans(T<span class=\"_ _0\"></span>en las<span class=\"_ _2\"></span>te<span class=\"_ _0\"></span>)/ten gunste van de wins<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>- en (398<span class=\"_ _2\"></span>)<span class=\"_ _78\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _a1\"> </span>-<span class=\"_ _ac\"> </span>-<span class=\"_ _17\"> </span>3<span class=\"_ _7b\"> </span></span>67<span class=\"_ _2\"></span> <span class=\"_ _1d3\"> </span>(275<span class=\"_ _2\"></span>)<span class=\"_ _32\"> </span><span class=\"ls4e ws4c\">1.563<span class=\"_ _e7\"> </span><span class=\"ls90 ws8e\">960 </span></span>verliesr<span class=\"_ _0\"></span>ekening gebrachtWisselk<span class=\"_ _0\"></span>oer<span class=\"_ _1a\"></span>--<span class=\"_ _b2\"> </span>-<span class=\"_ _119\"> </span>-<span class=\"_ _ac\"> </span>-<span class=\"_ _ac\"> </span>-<span class=\"_ _176\"> </span><span class=\"lsd wsd\">25<span class=\"_ _71\"> </span></span>119 <span class=\"_ _11f\"> </span>-<span class=\"_ _13c\"> </span><span class=\"ls58 ws56\">14<span class=\"_ _2\"></span>4 </span>sversch<span class=\"_ _1a\"></span>illenOveri<span class=\"_ _2\"></span>ge niet-gerealiseer<span class=\"_ _1a\"></span>de -<span class=\"_ _b2\"> </span>-<span class=\"_ _119\"> </span>-<span class=\"_ _ac\"> </span>-<span class=\"_ _ca\"> </span><span class=\"ls46 ws44\">(17<span class=\"_ _2\"></span>)<span class=\"_ _63\"> </span></span>-<span class=\"_ _176\"> </span>-<span class=\"_ _128\"> </span>-<span class=\"_ _13c\"> </span><span class=\"ls46 ws44\">(<span class=\"_ _2\"></span>17)</span>re<span class=\"_ _2\"></span>su<span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>tenPer 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 7.<span class=\"_ _6\"></span>3<span class=\"_ _6\"></span>6<span class=\"_ _2\"></span>0<span class=\"_ _6\"></span> <span class=\"_ _72\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _a1\"> </span>-<span class=\"_ _ac\"> </span>-</span>144<span class=\"ff5c sc1\"> </span>310<span class=\"ff5c sc1\"> <span class=\"_ _190\"> </span></span><span class=\"ls2 ws2\">1.483<span class=\"ff5c sc1\"> <span class=\"_ _98\"> </span></span><span class=\"ls63 ws61\">1</span></span>.102<span class=\"ff5d sc1\"> </span>10.400<span class=\"ff5d sc1\"> </span>2021Per 1 januar<span class=\"_ _2\"></span>i 2022<span class=\"_ _e\"> </span>7.<span class=\"_ _6\"></span>3<span class=\"_ _6\"></span>6<span class=\"_ _6\"></span>0<span class=\"_ _2\"></span> <span class=\"_ _72\"> </span>- <span class=\"_ _47\"> </span>-<span class=\"_ _ac\"> </span>-<span class=\"_ _3\"> </span>14<span class=\"_ _2\"></span>4<span class=\"_ _11b\"> </span>31<span class=\"_ _2\"></span>0<span class=\"_ _66\"> </span>1.<span class=\"_ _2\"></span>483<span class=\"_ _7e\"> </span><span class=\"ls63 ws61\">1<span class=\"_ _2\"></span>.10<span class=\"_ _2\"></span>2<span class=\"_ _1b\"> </span><span class=\"ls40 ws3e\">10.<span class=\"_ _2\"></span>400</span></span>(T<span class=\"_ _0\"></span>en las<span class=\"_ _2\"></span>te<span class=\"_ _0\"></span>)/ten gunste van de wins<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>- en (3.<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>28)<span class=\"_ _72\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _119\"> </span>-<span class=\"_ _ac\"> </span>-<span class=\"_ _77\"> </span></span>(3<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>0)<span class=\"_ _11f\"> </span>48<span class=\"_ _2\"></span>4 <span class=\"_ _66\"> </span>(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>8)<span class=\"_ _14a\"> </span><span class=\"ls89 ws87\">24<span class=\"_ _2\"></span>2 <span class=\"_ _88\"> </span><span class=\"ls59 ws57\">(3<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>01<span class=\"_ _2\"></span>)</span></span>verliesr<span class=\"_ _0\"></span>ekening gebrachtWisselk<span class=\"_ _0\"></span>oer<span class=\"_ _1a\"></span>--<span class=\"_ _b2\"> </span>-<span class=\"_ _119\"> </span>-<span class=\"_ _ac\"> </span>-<span class=\"_ _ac\"> </span>-<span class=\"_ _63\"> </span>190<span class=\"_ _70\"> </span><span class=\"ls56 ws54\">327<span class=\"_ _11a\"> </span></span>-<span class=\"_ _174\"> </span><span class=\"ls46 ws44\">517</span>sversch<span class=\"_ _1a\"></span>illenOveri<span class=\"_ _2\"></span>ge niet-gerealiseer<span class=\"_ _1a\"></span>de -<span class=\"_ _b2\"> </span>-<span class=\"_ _119\"> </span>-<span class=\"_ _ac\"> </span>-<span class=\"_ _3\"> </span><span class=\"ls56 ws54\">268<span class=\"_ _2f\"> </span></span>-<span class=\"_ _176\"> </span>-<span class=\"_ _128\"> </span>-<span class=\"_ _190\"> </span><span class=\"ls56 ws54\">26<span class=\"_ _2\"></span>8</span>re<span class=\"_ _2\"></span>su<span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>tenPer 31 4.0<span class=\"_ _2\"></span>32 <span class=\"_ _178\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _a1\"> </span>-<span class=\"_ _ac\"> </span>-<span class=\"_ _63\"> </span><span class=\"ls2 ws2\">33<span class=\"_ _77\"> </span></span>98<span class=\"_ _2\"></span>4 <span class=\"_ _126\"> </span><span class=\"ls77 ws75\">1<span class=\"_ _2\"></span>.69<span class=\"_ _2\"></span>2 <span class=\"_ _7d\"> </span><span class=\"ls9c ws9a\">1.344 <span class=\"_ _8c\"> </span></span></span>8<span class=\"_ _2\"></span>.084 </span>dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2022Bij het b<span class=\"_ _2\"></span>epal<span class=\"_ _2\"></span>en van de realis<span class=\"_ _2\"></span>eerb<span class=\"_ _2\"></span>aarhe<span class=\"_ _2\"></span>id van de uitg<span class=\"_ _2\"></span>estelde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingvord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en, be<span class=\"_ _2\"></span>oorde<span class=\"_ _2\"></span>elt h<span class=\"_ _2\"></span>et mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt de mate waarin h<span class=\"_ _2\"></span>et waarsc<span class=\"_ _2\"></span>hijnlijk is dat de uit<span class=\"_ _2\"></span>gesteld<span class=\"_ _2\"></span>e bel<span class=\"_ _2\"></span>asting<span class=\"_ _2\"></span>vorderin<span class=\"_ _2\"></span>gen ge<span class=\"_ _2\"></span>realise<span class=\"_ _2\"></span>erd zullen worden. D<span class=\"_ _2\"></span>e uitein<span class=\"_ _2\"></span>delijke realisatie van d<span class=\"_ _2\"></span>e uitge<span class=\"_ _2\"></span>stelde bel<span class=\"_ _2\"></span>astingvo<span class=\"_ _2\"></span>rderin<span class=\"_ _2\"></span>gen han<span class=\"_ _2\"></span>gt af van de toekomsti<span class=\"_ _2\"></span>ge bel<span class=\"_ _2\"></span>astbare wins<span class=\"_ _2\"></span>t ged<span class=\"_ _2\"></span>urende d<span class=\"_ _2\"></span>e per<span class=\"_ _2\"></span>iode<span class=\"_ _2\"></span>s waarin die tijd<span class=\"_ _2\"></span>elijke versch<span class=\"_ _2\"></span>illen en overdra<span class=\"_ _2\"></span>agbare b<span class=\"_ _2\"></span>elastin<span class=\"_ _2\"></span>gverliezen af<span class=\"_ _6\"></span>trekbaar worden. H<span class=\"_ _2\"></span>et man<span class=\"_ _2\"></span>agem<span class=\"_ _2\"></span>ent hou<span class=\"_ _2\"></span>dt o<span class=\"_ _2\"></span>ok rekening met d<span class=\"_ _2\"></span>e ver<span class=\"_ _2\"></span>wachte vrij<span class=\"_ _2\"></span>gave van de uitge<span class=\"_ _2\"></span>stelde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingschu<span class=\"_ _2\"></span>lden en de ver<span class=\"_ _2\"></span>wac<span class=\"_ _2\"></span>hte toekomstige be<span class=\"_ _2\"></span>lastbare in<span class=\"_ _2\"></span>komsten om deze beo<span class=\"_ _2\"></span>ordelin<span class=\"_ _2\"></span>g te maken. Gebas<span class=\"_ _2\"></span>eerd op h<span class=\"_ _2\"></span>et niveau van de historis<span class=\"_ _2\"></span>che b<span class=\"_ _2\"></span>elastb<span class=\"_ _2\"></span>are inkomsten en de ramin<span class=\"_ _2\"></span>gen voor toekomstige b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tbare inkomsten gedu<span class=\"_ _2\"></span>rende d<span class=\"_ _2\"></span>e peri<span class=\"_ _2\"></span>ode<span class=\"_ _2\"></span>s waarin de u<span class=\"_ _2\"></span>itge<span class=\"_ _2\"></span>stelde b<span class=\"_ _2\"></span>elastin<span class=\"_ _2\"></span>gvorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n af<span class=\"_ _2\"></span>trekb<span class=\"_ _2\"></span>aar zijn, gel<span class=\"_ _2\"></span>oof<span class=\"_ _2\"></span>t h<span class=\"_ _2\"></span>et manag<span class=\"_ _2\"></span>eme<span class=\"_ _2\"></span>nt dat het waa<span class=\"_ _2\"></span>rschijn<span class=\"_ _2\"></span>lijk is dat de groe<span class=\"_ _2\"></span>p de voorde<span class=\"_ _2\"></span>len van deze af<span class=\"_ _2\"></span>trek<span class=\"_ _2\"></span>bare versc<span class=\"_ _2\"></span>hillen z<span class=\"_ _2\"></span>al kunnen re<span class=\"_ _2\"></span>alisere<span class=\"_ _2\"></span>n. Per 31 decem<span class=\"_ _2\"></span>ber 2022 h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>e groep bep<span class=\"_ _2\"></span>aald<span class=\"_ _2\"></span>e bela<span class=\"_ _2\"></span>stingver<span class=\"_ _2\"></span>liezen opg<span class=\"_ _2\"></span>elop<span class=\"_ _2\"></span>en die on<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>wor<span class=\"_ _2\"></span>pen zijn aan b<span class=\"_ _2\"></span>elangr<span class=\"_ _2\"></span>ijke bepe<span class=\"_ _2\"></span>rking<span class=\"_ _2\"></span>en. V<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>or deze verliezen zijn gee<span class=\"_ _2\"></span>n uitge<span class=\"_ _2\"></span>stelde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingvord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en aang<span class=\"_ _2\"></span>ezien het niet wa<span class=\"_ _2\"></span>arschij<span class=\"_ _2\"></span>nlijk is dat er w<span class=\"_ _2\"></span>insten zullen worden g<span class=\"_ _2\"></span>ege<span class=\"_ _2\"></span>neree<span class=\"_ _2\"></span>rd om deze verliezen te compe<span class=\"_ _2\"></span>nseren. Er wordt rekenin<span class=\"_ _2\"></span>g gehou<span class=\"_ _2\"></span>den m<span class=\"_ _2\"></span>et onzekere belas<span class=\"_ _2\"></span>tingpo<span class=\"_ _2\"></span>sities<span class=\"_ _2\"></span>, zoals be<span class=\"_ _2\"></span>schreven in T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 2, bij het o<span class=\"_ _2\"></span>pnem<span class=\"_ _2\"></span>en van uitg<span class=\"_ _2\"></span>estelde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingvord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en en -<span class=\"_ _2\"></span>schul<span class=\"_ _2\"></span>den. Per 3<span class=\"_ _1a\"></span>1 decemb<span class=\"_ _2\"></span>er 2022 bedroe<span class=\"_ _2\"></span>gen de totale belastin<span class=\"_ _2\"></span>gkredi<span class=\"_ _2\"></span>eten\u20ac 39<span class=\"_ _0\"></span>5<span class=\"_ _2\"></span>,7 <span class=\"_ _0\"></span>mi<span class=\"_ _2\"></span>ljoen, wat resul<span class=\"_ _2\"></span>teerde in een potenti\u00eb<span class=\"_ _2\"></span>le uitge<span class=\"_ _2\"></span>stelde<span class=\"_ _2\"></span> bel<span class=\"_ _2\"></span>astingvo<span class=\"_ _2\"></span>rderin<span class=\"_ _2\"></span>g van <span class=\"_ _1a\"></span>\u20ac 98,5 miljoen, waar<span class=\"_ _2\"></span>van we eind 2022 slec<span class=\"_ _2\"></span>hts \u20ac 4,<span class=\"_ _0\"></span>0 milj<span class=\"_ _2\"></span>oen heb<span class=\"_ _2\"></span>ben op<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>omen. H<span class=\"_ _2\"></span>et grootste deel van de belas<span class=\"_ _2\"></span>tingkre<span class=\"_ _2\"></span>dieten zit op het niveau van de entiteiten van de groep in Belgi\u00eb, waar er gee<span class=\"_ _2\"></span>n ver<span class=\"_ _2\"></span>valdatum is met betrek<span class=\"_ _2\"></span>king tot belas<span class=\"_ _2\"></span>tingkre<span class=\"_ _2\"></span>dieten.Uitgestelde bela<span class=\"_ _1a\"></span>stingschuldenMateri\u00eble Immateri\u00eble (In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)V<span class=\"_ _0\"></span>oorraden<span class=\"_ _160\"> </span><span class=\"ls77 ws75\">Ove<span class=\"_ _2\"></span>rig<span class=\"_ _2\"></span>e<span class=\"_ _12c\"> </span></span>T<span class=\"_ _0\"></span>otaalvas<span class=\"_ _2\"></span>te a<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ivavas<span class=\"_ _2\"></span>te a<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ivaPer 1 jan<span class=\"_ _2\"></span>uari 2021<span class=\"_ _20\"> </span>(5<span class=\"_ _2\"></span>3.963)<span class=\"_ _60\"> </span>(<span class=\"_ _2\"></span>1<span class=\"_ _6\"></span>.8<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>9)<span class=\"_ _77\"> </span><span class=\"ls9c ws9a\">(<span class=\"_ _0\"></span>2.357)<span class=\"_ _e5\"> </span><span class=\"ls51 ws4f\">(2<span class=\"_ _2\"></span>39)<span class=\"_ _123\"> </span></span>(<span class=\"_ _0\"></span>58.41<span class=\"_ _0\"></span>7)</span>Stop<span class=\"_ _2\"></span>gezette b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>fsac<span class=\"_ _2\"></span>tivitei<span class=\"_ _2\"></span>ten in 4<span class=\"_ _2\"></span>7.<span class=\"_ _6\"></span>4<span class=\"_ _6\"></span>9<span class=\"_ _6\"></span>1<span class=\"_ _6\"></span> <span class=\"_ _170\"> </span>556 <span class=\"_ _aa\"> </span>2<span class=\"_ _2\"></span>.11<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span> <span class=\"_ _79\"> </span><span class=\"ls16 ws16\">73 <span class=\"_ _11f\"> </span><span class=\"ls6 ws6\">50.2<span class=\"_ _0\"></span>31 </span></span>openingsb<span class=\"_ _2\"></span>alansT<span class=\"_ _24\"></span>e<span class=\"_ _2\"></span>n laste<span class=\"_ _0\"></span>/(t<span class=\"_ _1a\"></span>en guns<span class=\"_ _2\"></span>te<span class=\"_ _0\"></span>) van de  (5<span class=\"_ _6\"></span>.4<span class=\"_ _2\"></span>94)<span class=\"_ _119\"> </span>122 <span class=\"_ _192\"> </span>32<span class=\"_ _2\"></span> <span class=\"_ _176\"> </span><span class=\"lsd wsd\">25<span class=\"_ _70\"> </span><span class=\"ls51 ws4f\">(<span class=\"_ _2\"></span>5.<span class=\"_ _2\"></span>315<span class=\"_ _2\"></span>)</span></span>winst<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>en-verliesrek<span class=\"_ _0\"></span>ening gebrachtWisselk<span class=\"_ _0\"></span>oersverschillen<span class=\"_ _1d4\"> </span>(27<span class=\"_ _6\"></span>1)<span class=\"_ _f1\"> </span>(81)<span class=\"_ _109\"> </span>-<span class=\"_ _182\"> </span><span class=\"ls46 ws44\">21<span class=\"_ _77\"> </span><span class=\"ls69 ws67\">(3<span class=\"_ _2\"></span>30<span class=\"_ _2\"></span>)</span></span>Per 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2021<span class=\"_ _1d5\"> </span>(<span class=\"_ _2\"></span>12<span class=\"_ _6\"></span>.2<span class=\"_ _2\"></span>36)<span class=\"_ _1c5\"> </span>(1.262<span class=\"_ _0\"></span>)<span class=\"_ _2f\"> </span>(21<span class=\"_ _2\"></span>4)<span class=\"_ _11b\"> </span><span class=\"ls75 ws73\">(<span class=\"_ _2\"></span>12<span class=\"_ _2\"></span>0)<span class=\"_ _123\"> </span><span class=\"ls4f ws4d\">(1<span class=\"_ _2\"></span>3.<span class=\"_ _2\"></span>832)</span></span>Per 1 jan<span class=\"_ _2\"></span>uari 2022<span class=\"_ _16\"> </span>(<span class=\"_ _2\"></span>12<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>36)<span class=\"_ _1c5\"> </span>(1.262<span class=\"_ _0\"></span>)<span class=\"_ _2f\"> </span>(21<span class=\"_ _2\"></span>4)<span class=\"_ _11b\"> </span><span class=\"ls75 ws73\">(<span class=\"_ _2\"></span>12<span class=\"_ _2\"></span>0)<span class=\"_ _123\"> </span><span class=\"ls4f ws4d\">(1<span class=\"_ _2\"></span>3.<span class=\"_ _2\"></span>832)</span></span>T<span class=\"_ _24\"></span>e<span class=\"_ _2\"></span>n laste<span class=\"_ _0\"></span>/(t<span class=\"_ _1a\"></span>en guns<span class=\"_ _2\"></span>te<span class=\"_ _0\"></span>) van de 721 <span class=\"_ _1ae\"> </span>83<span class=\"_ _2\"></span>5 <span class=\"_ _d3\"> </span><span class=\"ls69 ws67\">(5<span class=\"_ _2\"></span>62)<span class=\"_ _74\"> </span>(<span class=\"_ _6\"></span>11<span class=\"_ _2\"></span>2)<span class=\"_ _72\"> </span><span class=\"ls90 ws8e\">8<span class=\"_ _2\"></span>82 </span></span> winst<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>en-verliesrek<span class=\"_ _0\"></span>ening gebrachtWisselk<span class=\"_ _0\"></span>oersverschillen<span class=\"_ _171\"> </span>(70<span class=\"_ _2\"></span>5)<span class=\"_ _192\"> </span>(<span class=\"_ _6\"></span>76)<span class=\"_ _108\"> </span>-<span class=\"_ _164\"> </span><span class=\"ls46 ws44\">121<span class=\"_ _72\"> </span><span class=\"lsb0 wsae\">(6<span class=\"_ _6\"></span>6<span class=\"_ _2\"></span>0)</span></span>Per 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2022<span class=\"_ _1d6\"> </span>(1<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>220)<span class=\"_ _6b\"> </span>(<span class=\"_ _2\"></span>503)<span class=\"_ _7a\"> </span>(<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>75)<span class=\"_ _60\"> </span><span class=\"ls40 ws3e\">(111)<span class=\"_ _46\"> </span><span class=\"ls51 ws4f\">(<span class=\"_ _6\"></span>13<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>61<span class=\"_ _2\"></span>0)</span></span>Uitge<span class=\"_ _2\"></span>stelde in<span class=\"_ _2\"></span>komstenbelas<span class=\"_ _2\"></span>tingsc<span class=\"_ _2\"></span>hulde<span class=\"_ _2\"></span>n werden nie<span class=\"_ _2\"></span>t opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en voor de b<span class=\"_ _2\"></span>ronbe<span class=\"_ _2\"></span>lasting e<span class=\"_ _2\"></span>n ande<span class=\"_ _2\"></span>re belas<span class=\"_ _2\"></span>tinge<span class=\"_ _2\"></span>n die beta<span class=\"_ _2\"></span>albaar zouden zijn o<span class=\"_ _2\"></span>p niet-uitg<span class=\"_ _2\"></span>ekeerde resu<span class=\"_ _2\"></span>ltaten van be<span class=\"_ _2\"></span>paald<span class=\"_ _2\"></span>e doc<span class=\"_ _2\"></span>hteronder<span class=\"_ _2\"></span>nemin<span class=\"_ _2\"></span>gen. D<span class=\"_ _2\"></span>ergelij<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>e be<span class=\"_ _2\"></span>dragen wo<span class=\"_ _2\"></span>rden voor<span class=\"_ _6\"></span>tdurend gehe<span class=\"_ _2\"></span>rinvesteerd. D<span class=\"_ _2\"></span>e totale niet-uitg<span class=\"_ _2\"></span>ekeerde res<span class=\"_ _2\"></span>ultaten voor d<span class=\"_ _2\"></span>e voor<span class=\"_ _2\"></span>tg<span class=\"_ _2\"></span>ezette be<span class=\"_ _2\"></span>drij<span class=\"_ _2\"></span>fsacti<span class=\"_ _2\"></span>viteiten zijn g<span class=\"_ _2\"></span>elijk aan \u20ac 51<span class=\"_ _2\"></span>,6 miljo<span class=\"_ _2\"></span>en per 31 de<span class=\"_ _2\"></span>cemb<span class=\"_ _2\"></span>er 2022 (tegen<span class=\"_ _2\"></span>over \u20ac 215,8 miljo<span class=\"_ _2\"></span>en pe<span class=\"_ _2\"></span>r 31 decemb<span class=\"_ _2\"></span>er 2021). Het optellen van de b<span class=\"_ _2\"></span>rutob<span class=\"_ _2\"></span>edrag<span class=\"_ _2\"></span>en van uitg<span class=\"_ _2\"></span>esteld<span class=\"_ _2\"></span>e bel<span class=\"_ _2\"></span>astingvo<span class=\"_ _2\"></span>rderin<span class=\"_ _2\"></span>gen van \u20ac 8,1 miljoen en h<span class=\"_ _2\"></span>et bru<span class=\"_ _2\"></span>tobe<span class=\"_ _2\"></span>drag van uitg<span class=\"_ _2\"></span>esteld<span class=\"_ _2\"></span>e belas<span class=\"_ _2\"></span>tingsc<span class=\"_ _2\"></span>hulde<span class=\"_ _2\"></span>n (<span class=\"_ _0\"></span>\u20ac 13,<span class=\"_ _2\"></span>6 miljoe<span class=\"_ _2\"></span>n<span class=\"_ _1a\"></span>) resul<span class=\"_ _2\"></span>teer<span class=\"_ _2\"></span>t in ee<span class=\"_ _2\"></span>n net<span class=\"_ _2\"></span>to uitg<span class=\"_ _2\"></span>estelde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingsc<span class=\"_ _2\"></span>huld op 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2022 van \u20ac 5,5 miljo<span class=\"_ _2\"></span>en.   ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-57-4": {
   "value": "T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.18. V<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>rsch<span class=\"_ _2\"></span>uldi<span class=\"_ _2\"></span>gde en uitg<span class=\"_ _2\"></span>est<span class=\"_ _2\"></span>elde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>ting<span class=\"_ _2\"></span>enDe b<span class=\"_ _2\"></span>elastin<span class=\"_ _2\"></span>guitg<span class=\"_ _2\"></span>aven voor de pe<span class=\"_ _2\"></span>riod<span class=\"_ _2\"></span>e omvat<span class=\"_ _2\"></span>ten versch<span class=\"_ _2\"></span>uldigd<span class=\"_ _2\"></span>e en uit<span class=\"_ _2\"></span>gestel<span class=\"_ _2\"></span>de bel<span class=\"_ _2\"></span>asting<span class=\"_ _2\"></span>en. De b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingen worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in de resul<span class=\"_ _2\"></span>tatenrekening, b<span class=\"_ _2\"></span>ehalve wannee<span class=\"_ _2\"></span>r ze betrekk<span class=\"_ _2\"></span>ing he<span class=\"_ _2\"></span>bbe<span class=\"_ _2\"></span>n op pos<span class=\"_ _2\"></span>ten die op<span class=\"_ _2\"></span>genom<span class=\"_ _2\"></span>en zijn in \u2018Ni<span class=\"_ _2\"></span>et<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>erealis<span class=\"_ _2\"></span>eerde re<span class=\"_ _2\"></span>sultaten\u2019 of rech<span class=\"_ _2\"></span>tstreeks in \u2018Eigen ve<span class=\"_ _2\"></span>rmog<span class=\"_ _2\"></span>en\u2019<span class=\"_ _24\"></span>. In d<span class=\"_ _2\"></span>it geval worde<span class=\"_ _2\"></span>n de be<span class=\"_ _2\"></span>lasting<span class=\"_ _2\"></span>en oo<span class=\"_ _2\"></span>k opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en resp<span class=\"_ _2\"></span>ectievelij<span class=\"_ _2\"></span>k in \u2018Niet-g<span class=\"_ _2\"></span>erealis<span class=\"_ _2\"></span>eerde re<span class=\"_ _2\"></span>sultaten\u2019 of rechts<span class=\"_ _2\"></span>treeks in \u2018Eigen ve<span class=\"_ _2\"></span>rmog<span class=\"_ _2\"></span>en\u2019<span class=\"_ _24\"></span>.De vers<span class=\"_ _2\"></span>chuldi<span class=\"_ _2\"></span>gde inkomstenb<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>ting wordt b<span class=\"_ _2\"></span>erekend op basis van d<span class=\"_ _2\"></span>e bela<span class=\"_ _2\"></span>stingwet<span class=\"_ _2\"></span>ten die u<span class=\"_ _2\"></span>itgevaardi<span class=\"_ _2\"></span>gd of inhou<span class=\"_ _2\"></span>delijk ui<span class=\"_ _2\"></span>tgevaardig<span class=\"_ _2\"></span>d op de b<span class=\"_ _2\"></span>alansda<span class=\"_ _2\"></span>tum in de land<span class=\"_ _2\"></span>en waar de en<span class=\"_ _2\"></span>titeiten van de groe<span class=\"_ _2\"></span>p actief zijn e<span class=\"_ _2\"></span>n belas<span class=\"_ _2\"></span>tbare inkomsten gene<span class=\"_ _2\"></span>reren. In overee<span class=\"_ _2\"></span>nstemmin<span class=\"_ _2\"></span>g met para<span class=\"_ _2\"></span>graaf 46 van IAS 12 \u2018Inkomstenbel<span class=\"_ _2\"></span>astinge<span class=\"_ _2\"></span>n\u2019<span class=\"_ _24\"></span>, evalue<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>t h<span class=\"_ _2\"></span>et mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt op pe<span class=\"_ _2\"></span>riodi<span class=\"_ _2\"></span>eke basis posi<span class=\"_ _2\"></span>ties aan<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men in bel<span class=\"_ _2\"></span>astinga<span class=\"_ _2\"></span>angi<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>ten met b<span class=\"_ _2\"></span>etrekkin<span class=\"_ _2\"></span>g tot situaties wa<span class=\"_ _2\"></span>arin de toepas<span class=\"_ _2\"></span>selijke bel<span class=\"_ _2\"></span>astingre<span class=\"_ _2\"></span>gelg<span class=\"_ _2\"></span>eving aan in<span class=\"_ _2\"></span>terpretatie onde<span class=\"_ _2\"></span>rhevig is<span class=\"_ _2\"></span>. Ze legt waa<span class=\"_ _2\"></span>r gepas<span class=\"_ _2\"></span>t voor<span class=\"_ _2\"></span>zienin<span class=\"_ _2\"></span>gen aan o<span class=\"_ _2\"></span>p basis van de b<span class=\"_ _2\"></span>edra<span class=\"_ _2\"></span>gen die ver<span class=\"_ _2\"></span>wa<span class=\"_ _2\"></span>cht be<span class=\"_ _2\"></span>taald zulle<span class=\"_ _2\"></span>n moe<span class=\"_ _2\"></span>ten worden a<span class=\"_ _2\"></span>an de be<span class=\"_ _2\"></span>lasting<span class=\"_ _2\"></span>autori<span class=\"_ _2\"></span>teiten. Deze evaluatie wordt gema<span class=\"_ _2\"></span>ak<span class=\"_ _2\"></span>t voor b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tbare pe<span class=\"_ _2\"></span>riode<span class=\"_ _2\"></span>s die op<span class=\"_ _2\"></span>en zijn voo<span class=\"_ _2\"></span>r audit door d<span class=\"_ _2\"></span>e bevoe<span class=\"_ _2\"></span>gde ins<span class=\"_ _2\"></span>tanties<span class=\"_ _2\"></span>.Uitge<span class=\"_ _2\"></span>stelde in<span class=\"_ _2\"></span>komstenbelas<span class=\"_ _2\"></span>tinge<span class=\"_ _2\"></span>n worden vol<span class=\"_ _2\"></span>gens de balans<span class=\"_ _2\"></span>metho<span class=\"_ _2\"></span>de voor tijd<span class=\"_ _2\"></span>elijke verschill<span class=\"_ _2\"></span>en die onts<span class=\"_ _2\"></span>taan tussen d<span class=\"_ _2\"></span>e fiscal<span class=\"_ _2\"></span>e basis van ac<span class=\"_ _2\"></span>tiva en verplic<span class=\"_ _2\"></span>htinge<span class=\"_ _2\"></span>n en hun bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde o<span class=\"_ _2\"></span>pgen<span class=\"_ _2\"></span>omen i<span class=\"_ _2\"></span>n de gec<span class=\"_ _2\"></span>onsol<span class=\"_ _2\"></span>idee<span class=\"_ _2\"></span>rde jaarrekening<span class=\"_ _2\"></span>. De uit<span class=\"_ _2\"></span>gesteld<span class=\"_ _2\"></span>e inkomstenbe<span class=\"_ _2\"></span>lasting<span class=\"_ _2\"></span>en worden e<span class=\"_ _2\"></span>chter niet ge<span class=\"_ _2\"></span>bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>t wanne<span class=\"_ _2\"></span>er zij onts<span class=\"_ _2\"></span>taan ui<span class=\"_ _2\"></span>t de aanvankelijke opname van ee<span class=\"_ _2\"></span>n actief of verp<span class=\"_ _2\"></span>lichting i<span class=\"_ _2\"></span>n een an<span class=\"_ _2\"></span>dere transa<span class=\"_ _2\"></span>ctie dan e<span class=\"_ _2\"></span>en be<span class=\"_ _2\"></span>drijf<span class=\"_ _2\"></span>scomb<span class=\"_ _2\"></span>inatie die op het o<span class=\"_ _2\"></span>genb<span class=\"_ _2\"></span>lik van de transa<span class=\"_ _2\"></span>ctie gee<span class=\"_ _2\"></span>n impac<span class=\"_ _2\"></span>t heef<span class=\"_ _6\"></span>t op het b<span class=\"_ _2\"></span>oekh<span class=\"_ _2\"></span>oudkun<span class=\"_ _2\"></span>dige of b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tbare winst of ver<span class=\"_ _2\"></span>lies. D<span class=\"_ _2\"></span>e uitg<span class=\"_ _2\"></span>estelde i<span class=\"_ _2\"></span>nkomstenbela<span class=\"_ _2\"></span>stinge<span class=\"_ _2\"></span>n worden b<span class=\"_ _2\"></span>epaa<span class=\"_ _2\"></span>ld geb<span class=\"_ _2\"></span>ruik makend van de b<span class=\"_ _2\"></span>elastin<span class=\"_ _2\"></span>gtari<span class=\"_ _2\"></span>even (<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>n wet<span class=\"_ _2\"></span>ten) die op de balans<span class=\"_ _2\"></span>datum ui<span class=\"_ _2\"></span>tgevaardigd of in<span class=\"_ _2\"></span>houd<span class=\"_ _2\"></span>elijk ui<span class=\"_ _2\"></span>tgevaardigd zi<span class=\"_ _2\"></span>jn en waar<span class=\"_ _2\"></span>van ver<span class=\"_ _2\"></span>wac<span class=\"_ _2\"></span>ht wordt d<span class=\"_ _2\"></span>at ze van t<span class=\"_ _1a\"></span>oep<span class=\"_ _2\"></span>assing zull<span class=\"_ _2\"></span>en zijn wannee<span class=\"_ _2\"></span>r het ac<span class=\"_ _2\"></span>tief waarop de b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tinglatentie b<span class=\"_ _2\"></span>etrekkin<span class=\"_ _2\"></span>g heef<span class=\"_ _6\"></span>t, gerea<span class=\"_ _2\"></span>liseerd wo<span class=\"_ _2\"></span>rdt of de ui<span class=\"_ _2\"></span>tges<span class=\"_ _2\"></span>telde b<span class=\"_ _2\"></span>elastin<span class=\"_ _2\"></span>gschul<span class=\"_ _2\"></span>d wordt afg<span class=\"_ _2\"></span>ewikkeld.Uitge<span class=\"_ _2\"></span>stelde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingvorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n worden e<span class=\"_ _2\"></span>nkel opge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n wannee<span class=\"_ _2\"></span>r het waars<span class=\"_ _2\"></span>chijnlij<span class=\"_ _2\"></span>k is dat er toekomstig<span class=\"_ _2\"></span>e bela<span class=\"_ _2\"></span>stbare winst b<span class=\"_ _2\"></span>esc<span class=\"_ _2\"></span>hikbaa<span class=\"_ _2\"></span>r zal zijn waarm<span class=\"_ _2\"></span>ee de tijd<span class=\"_ _2\"></span>elijke verschill<span class=\"_ _2\"></span>en kunnen wo<span class=\"_ _2\"></span>rden verre<span class=\"_ _2\"></span>kend.Uitge<span class=\"_ _2\"></span>stelde in<span class=\"_ _2\"></span>komstenbelas<span class=\"_ _2\"></span>tinge<span class=\"_ _2\"></span>n worden voo<span class=\"_ _2\"></span>rzie<span class=\"_ _2\"></span>n voor tijdeli<span class=\"_ _2\"></span>jke v<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>rschill<span class=\"_ _2\"></span>en die voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>vlo<span class=\"_ _2\"></span>eien ui<span class=\"_ _2\"></span>t investering<span class=\"_ _2\"></span>en in doc<span class=\"_ _2\"></span>hteronder<span class=\"_ _2\"></span>nemin<span class=\"_ _2\"></span>gen en de<span class=\"_ _2\"></span>elne<span class=\"_ _2\"></span>minge<span class=\"_ _2\"></span>n, tenzij de groep de volle<span class=\"_ _2\"></span>dige c<span class=\"_ _2\"></span>ontrole h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t over h<span class=\"_ _2\"></span>et mome<span class=\"_ _2\"></span>nt waarop he<span class=\"_ _2\"></span>t tijdeli<span class=\"_ _2\"></span>jke v<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>rschil wo<span class=\"_ _2\"></span>rdt terug<span class=\"_ _2\"></span>geb<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>t e<span class=\"_ _2\"></span>n het waars<span class=\"_ _2\"></span>chijnlijk is dat het tij<span class=\"_ _2\"></span>delijk ver<span class=\"_ _2\"></span>schil niet i<span class=\"_ _2\"></span>n de nabij<span class=\"_ _2\"></span>e toekomst zal worde<span class=\"_ _2\"></span>n teruggeboekt.Uitge<span class=\"_ _2\"></span>stelde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingvorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n en -<span class=\"_ _2\"></span>schuld<span class=\"_ _2\"></span>en worde<span class=\"_ _2\"></span>n ges<span class=\"_ _2\"></span>alde<span class=\"_ _2\"></span>erd als er e<span class=\"_ _2\"></span>en wet<span class=\"_ _2\"></span>telijk afdwin<span class=\"_ _2\"></span>gbaar rec<span class=\"_ _2\"></span>ht be<span class=\"_ _2\"></span>staat om versc<span class=\"_ _2\"></span>huldig<span class=\"_ _2\"></span>de be<span class=\"_ _2\"></span>lasting<span class=\"_ _2\"></span>vorderin<span class=\"_ _2\"></span>gen te sal<span class=\"_ _2\"></span>deren tegen vers<span class=\"_ _2\"></span>chuldi<span class=\"_ _2\"></span>gde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingschul<span class=\"_ _2\"></span>den en wan<span class=\"_ _2\"></span>neer d<span class=\"_ _2\"></span>e uitg<span class=\"_ _2\"></span>estelde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingvord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en en -<span class=\"_ _2\"></span>schul<span class=\"_ _2\"></span>den b<span class=\"_ _2\"></span>etrekkin<span class=\"_ _2\"></span>g heb<span class=\"_ _2\"></span>ben op i<span class=\"_ _2\"></span>nkomstenbela<span class=\"_ _2\"></span>stinge<span class=\"_ _2\"></span>n geheven d<span class=\"_ _2\"></span>oor dezelfd<span class=\"_ _2\"></span>e bel<span class=\"_ _2\"></span>astinga<span class=\"_ _2\"></span>utoriteit o<span class=\"_ _2\"></span>p of<span class=\"_ _2\"></span>wel de b<span class=\"_ _2\"></span>elastb<span class=\"_ _2\"></span>are entitei<span class=\"_ _2\"></span>t of versch<span class=\"_ _2\"></span>illend<span class=\"_ _2\"></span>e bela<span class=\"_ _2\"></span>stbare enti<span class=\"_ _2\"></span>teiten wanne<span class=\"_ _2\"></span>er er ee<span class=\"_ _2\"></span>n intentie be<span class=\"_ _2\"></span>staat o<span class=\"_ _2\"></span>m de sal<span class=\"_ _2\"></span>di op net<span class=\"_ _2\"></span>to basis te veref<span class=\"_ _2\"></span>fen<span class=\"_ _2\"></span>en. Uitge<span class=\"_ _2\"></span>stelde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingen wo<span class=\"_ _2\"></span>rden niet ve<span class=\"_ _2\"></span>rdiscon<span class=\"_ _2\"></span>teerd.IFRIC 23 \u2018Onzekerheid over fis<span class=\"_ _2\"></span>cale b<span class=\"_ _2\"></span>ehan<span class=\"_ _2\"></span>deling<span class=\"_ _2\"></span>en van inkomsten\u2019<span class=\"_ _24\"></span>. D<span class=\"_ _2\"></span>eze int<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>rpretatie ve<span class=\"_ _2\"></span>rduideli<span class=\"_ _2\"></span>jk<span class=\"_ _2\"></span>t de bo<span class=\"_ _2\"></span>ekho<span class=\"_ _2\"></span>udkundi<span class=\"_ _2\"></span>ge ver<span class=\"_ _2\"></span>werk<span class=\"_ _2\"></span>ing voor o<span class=\"_ _2\"></span>nzekerhede<span class=\"_ _2\"></span>n inzake inkomstenbe<span class=\"_ _2\"></span>lasting<span class=\"_ _2\"></span>en. De in<span class=\"_ _2\"></span>terpretatie mo<span class=\"_ _2\"></span>et worde<span class=\"_ _2\"></span>n toege<span class=\"_ _2\"></span>past op d<span class=\"_ _2\"></span>e bep<span class=\"_ _2\"></span>aling van de b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tbare wins<span class=\"_ _2\"></span>t (het bel<span class=\"_ _2\"></span>astbare verl<span class=\"_ _2\"></span>ies)<span class=\"_ _0\"></span>, b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tbare basis<span class=\"_ _2\"></span>, niet<span class=\"_ _1a\"></span>- gec<span class=\"_ _2\"></span>ompe<span class=\"_ _2\"></span>nsee<span class=\"_ _2\"></span>rde fiscal<span class=\"_ _2\"></span>e verliezen, ong<span class=\"_ _2\"></span>ebru<span class=\"_ _2\"></span>ik<span class=\"_ _2\"></span>te belas<span class=\"_ _2\"></span>tingkre<span class=\"_ _2\"></span>dieten en bel<span class=\"_ _2\"></span>astingvo<span class=\"_ _2\"></span>eten, wannee<span class=\"_ _2\"></span>r er onzekerhei<span class=\"_ _2\"></span>d bes<span class=\"_ _2\"></span>taat over het feit of de b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>ting op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men do<span class=\"_ _2\"></span>or een G<span class=\"_ _2\"></span>roep aa<span class=\"_ _2\"></span>nvaard zal worden d<span class=\"_ _2\"></span>oor de b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingau<span class=\"_ _2\"></span>toriteit. Ze wordt toe<span class=\"_ _2\"></span>gepa<span class=\"_ _2\"></span>st op zowel verschul<span class=\"_ _2\"></span>digd<span class=\"_ _2\"></span>e als uitg<span class=\"_ _2\"></span>esteld<span class=\"_ _2\"></span>e belas<span class=\"_ _2\"></span>tinge<span class=\"_ _2\"></span>n wannee<span class=\"_ _2\"></span>r er onzekerheid b<span class=\"_ _2\"></span>estaa<span class=\"_ _2\"></span>t over de belastin<span class=\"_ _2\"></span>gposi<span class=\"_ _2\"></span>tie van een Groe<span class=\"_ _2\"></span>p. De gro<span class=\"_ _2\"></span>ep heef<span class=\"_ _6\"></span>t een g<span class=\"_ _2\"></span>edetai<span class=\"_ _2\"></span>lleerd<span class=\"_ _2\"></span>e inscha<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ting gem<span class=\"_ _2\"></span>aak<span class=\"_ _2\"></span>t van alle b<span class=\"_ _2\"></span>elastin<span class=\"_ _2\"></span>gonzekerhed<span class=\"_ _2\"></span>en binn<span class=\"_ _2\"></span>en de groe<span class=\"_ _2\"></span>p die de vol<span class=\"_ _2\"></span>gend<span class=\"_ _2\"></span>e implic<span class=\"_ _2\"></span>aties he<span class=\"_ _2\"></span>bbe<span class=\"_ _2\"></span>n voor de b<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>houd<span class=\"_ _2\"></span>kundig<span class=\"_ _2\"></span>e princ<span class=\"_ _2\"></span>ipes: a. <span class=\"_ _0\"></span>De gro<span class=\"_ _2\"></span>ep hee<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>t be<span class=\"_ _2\"></span>slist of ha<span class=\"_ _2\"></span>ar onzekere bel<span class=\"_ _2\"></span>astingp<span class=\"_ _2\"></span>ositie<span class=\"_ _2\"></span>s indiv<span class=\"_ _2\"></span>idue<span class=\"_ _2\"></span>el of gezame<span class=\"_ _2\"></span>nlijk in aanme<span class=\"_ _2\"></span>rkin<span class=\"_ _2\"></span>g moeten word<span class=\"_ _2\"></span>en gen<span class=\"_ _2\"></span>omen, g<span class=\"_ _2\"></span>ebase<span class=\"_ _2\"></span>erd op welke benad<span class=\"_ _2\"></span>ering d<span class=\"_ _2\"></span>e be<span class=\"_ _2\"></span>ste voorsp<span class=\"_ _2\"></span>elling<span class=\"_ _2\"></span>en versc<span class=\"_ _2\"></span>haf<span class=\"_ _2\"></span>te van het op<span class=\"_ _2\"></span>losse<span class=\"_ _2\"></span>n van de onzekerhed<span class=\"_ _2\"></span>en met d<span class=\"_ _2\"></span>e belastingautoriteit; b. <span class=\"_ _24\"></span><span class=\"ls0 ws0\">De gro<span class=\"_ _2\"></span>ep is er<span class=\"_ _2\"></span>van ui<span class=\"_ _2\"></span>tgeg<span class=\"_ _2\"></span>aan dat de b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingau<span class=\"_ _2\"></span>toriteit </span>de po<span class=\"_ _2\"></span>sitie zal o<span class=\"_ _2\"></span>nder<span class=\"_ _2\"></span>zoeken (indi<span class=\"_ _2\"></span>en ze gema<span class=\"_ _2\"></span>chtigd is dit te doe<span class=\"_ _2\"></span>n) en volledig<span class=\"_ _2\"></span>e k<span class=\"_ _1a\"></span>ennis za<span class=\"_ _2\"></span>l hebb<span class=\"_ _2\"></span>en van alle relevante informatie; c. <span class=\"_ _0\"></span><span class=\"ls0 ws0\">De gro<span class=\"_ _2\"></span>ep heef<span class=\"_ _6\"></span>t geval pe<span class=\"_ _2\"></span>r geval bes<span class=\"_ _2\"></span>list om ee<span class=\"_ _2\"></span>n </span>onzekere belas<span class=\"_ _2\"></span>tingpo<span class=\"_ _2\"></span>sitie (groep van onzekere bel<span class=\"_ _2\"></span>astingp<span class=\"_ _2\"></span>ositie<span class=\"_ _2\"></span>s) op t<span class=\"_ _1a\"></span>e nem<span class=\"_ _2\"></span>en geb<span class=\"_ _2\"></span>ruik makend van of<span class=\"_ _2\"></span>wel het m<span class=\"_ _2\"></span>ees<span class=\"_ _2\"></span>t waarsch<span class=\"_ _2\"></span>ijnlijke bedra<span class=\"_ _2\"></span>g of de ver<span class=\"_ _2\"></span>wachte waarde, afh<span class=\"_ _2\"></span>ankelijk van wat geda<span class=\"_ _2\"></span>cht word<span class=\"_ _2\"></span>t een b<span class=\"_ _2\"></span>etere voorsp<span class=\"_ _2\"></span>ellin<span class=\"_ _2\"></span>g op te leveren voor h<span class=\"_ _2\"></span>et oplo<span class=\"_ _2\"></span>ssen van elke (<span class=\"_ _0\"></span>gro<span class=\"_ _2\"></span>ep van) onzek<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>re belas<span class=\"_ _2\"></span>tingp<span class=\"_ _2\"></span>ositie(s<span class=\"_ _0\"></span>) o<span class=\"_ _2\"></span>m de waarsc<span class=\"_ _2\"></span>hijnlijkh<span class=\"_ _2\"></span>eid van ee<span class=\"_ _2\"></span>n aanpas<span class=\"_ _2\"></span>sing ui<span class=\"_ _2\"></span>tgevoerd na onde<span class=\"_ _2\"></span>rzoe<span class=\"_ _2\"></span>k te weerspi<span class=\"_ _2\"></span>egel<span class=\"_ _2\"></span>en. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-59-3": {
   "value": "Uitge<span class=\"_ _2\"></span>stelde in<span class=\"_ _2\"></span>komstenbelas<span class=\"_ _2\"></span>tinge<span class=\"_ _2\"></span>n worden vol<span class=\"_ _2\"></span>gens de balans<span class=\"_ _2\"></span>metho<span class=\"_ _2\"></span>de voor tijd<span class=\"_ _2\"></span>elijke verschill<span class=\"_ _2\"></span>en die onts<span class=\"_ _2\"></span>taan tussen d<span class=\"_ _2\"></span>e fiscal<span class=\"_ _2\"></span>e basis van ac<span class=\"_ _2\"></span>tiva en verplic<span class=\"_ _2\"></span>htinge<span class=\"_ _2\"></span>n en hun bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde o<span class=\"_ _2\"></span>pgen<span class=\"_ _2\"></span>omen i<span class=\"_ _2\"></span>n de gec<span class=\"_ _2\"></span>onsol<span class=\"_ _2\"></span>idee<span class=\"_ _2\"></span>rde jaarrekening<span class=\"_ _2\"></span>. De uit<span class=\"_ _2\"></span>gesteld<span class=\"_ _2\"></span>e inkomstenbe<span class=\"_ _2\"></span>lasting<span class=\"_ _2\"></span>en worden e<span class=\"_ _2\"></span>chter niet ge<span class=\"_ _2\"></span>bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>t wanne<span class=\"_ _2\"></span>er zij onts<span class=\"_ _2\"></span>taan ui<span class=\"_ _2\"></span>t de aanvankelijke opname van ee<span class=\"_ _2\"></span>n actief of verp<span class=\"_ _2\"></span>lichting i<span class=\"_ _2\"></span>n een an<span class=\"_ _2\"></span>dere transa<span class=\"_ _2\"></span>ctie dan e<span class=\"_ _2\"></span>en be<span class=\"_ _2\"></span>drijf<span class=\"_ _2\"></span>scomb<span class=\"_ _2\"></span>inatie die op het o<span class=\"_ _2\"></span>genb<span class=\"_ _2\"></span>lik van de transa<span class=\"_ _2\"></span>ctie gee<span class=\"_ _2\"></span>n impac<span class=\"_ _2\"></span>t heef<span class=\"_ _6\"></span>t op het b<span class=\"_ _2\"></span>oekh<span class=\"_ _2\"></span>oudkun<span class=\"_ _2\"></span>dige of b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tbare winst of ver<span class=\"_ _2\"></span>lies. D<span class=\"_ _2\"></span>e uitg<span class=\"_ _2\"></span>estelde i<span class=\"_ _2\"></span>nkomstenbela<span class=\"_ _2\"></span>stinge<span class=\"_ _2\"></span>n worden b<span class=\"_ _2\"></span>epaa<span class=\"_ _2\"></span>ld geb<span class=\"_ _2\"></span>ruik makend van de b<span class=\"_ _2\"></span>elastin<span class=\"_ _2\"></span>gtari<span class=\"_ _2\"></span>even (<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>n wet<span class=\"_ _2\"></span>ten) die op de balans<span class=\"_ _2\"></span>datum ui<span class=\"_ _2\"></span>tgevaardigd of in<span class=\"_ _2\"></span>houd<span class=\"_ _2\"></span>elijk ui<span class=\"_ _2\"></span>tgevaardigd zi<span class=\"_ _2\"></span>jn en waar<span class=\"_ _2\"></span>van ver<span class=\"_ _2\"></span>wac<span class=\"_ _2\"></span>ht wordt d<span class=\"_ _2\"></span>at ze van t<span class=\"_ _1a\"></span>oep<span class=\"_ _2\"></span>assing zull<span class=\"_ _2\"></span>en zijn wannee<span class=\"_ _2\"></span>r het ac<span class=\"_ _2\"></span>tief waarop de b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tinglatentie b<span class=\"_ _2\"></span>etrekkin<span class=\"_ _2\"></span>g heef<span class=\"_ _6\"></span>t, gerea<span class=\"_ _2\"></span>liseerd wo<span class=\"_ _2\"></span>rdt of de ui<span class=\"_ _2\"></span>tges<span class=\"_ _2\"></span>telde b<span class=\"_ _2\"></span>elastin<span class=\"_ _2\"></span>gschul<span class=\"_ _2\"></span>d wordt afg<span class=\"_ _2\"></span>ewikkeld.Uitge<span class=\"_ _2\"></span>stelde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingvorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n worden e<span class=\"_ _2\"></span>nkel opge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n wannee<span class=\"_ _2\"></span>r het waars<span class=\"_ _2\"></span>chijnlij<span class=\"_ _2\"></span>k is dat er toekomstig<span class=\"_ _2\"></span>e bela<span class=\"_ _2\"></span>stbare winst b<span class=\"_ _2\"></span>esc<span class=\"_ _2\"></span>hikbaa<span class=\"_ _2\"></span>r zal zijn waarm<span class=\"_ _2\"></span>ee de tijd<span class=\"_ _2\"></span>elijke verschill<span class=\"_ _2\"></span>en kunnen wo<span class=\"_ _2\"></span>rden verre<span class=\"_ _2\"></span>kend.Uitge<span class=\"_ _2\"></span>stelde in<span class=\"_ _2\"></span>komstenbelas<span class=\"_ _2\"></span>tinge<span class=\"_ _2\"></span>n worden voo<span class=\"_ _2\"></span>rzie<span class=\"_ _2\"></span>n voor tijdeli<span class=\"_ _2\"></span>jke v<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>rschill<span class=\"_ _2\"></span>en die voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>vlo<span class=\"_ _2\"></span>eien ui<span class=\"_ _2\"></span>t investering<span class=\"_ _2\"></span>en in doc<span class=\"_ _2\"></span>hteronder<span class=\"_ _2\"></span>nemin<span class=\"_ _2\"></span>gen en de<span class=\"_ _2\"></span>elne<span class=\"_ _2\"></span>minge<span class=\"_ _2\"></span>n, tenzij de groep de volle<span class=\"_ _2\"></span>dige c<span class=\"_ _2\"></span>ontrole h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t over h<span class=\"_ _2\"></span>et mome<span class=\"_ _2\"></span>nt waarop he<span class=\"_ _2\"></span>t tijdeli<span class=\"_ _2\"></span>jke v<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>rschil wo<span class=\"_ _2\"></span>rdt terug<span class=\"_ _2\"></span>geb<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>t e<span class=\"_ _2\"></span>n het waars<span class=\"_ _2\"></span>chijnlijk is dat het tij<span class=\"_ _2\"></span>delijk ver<span class=\"_ _2\"></span>schil niet i<span class=\"_ _2\"></span>n de nabij<span class=\"_ _2\"></span>e toekomst zal worde<span class=\"_ _2\"></span>n teruggeboekt.Uitge<span class=\"_ _2\"></span>stelde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingvorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n en -<span class=\"_ _2\"></span>schuld<span class=\"_ _2\"></span>en worde<span class=\"_ _2\"></span>n ges<span class=\"_ _2\"></span>alde<span class=\"_ _2\"></span>erd als er e<span class=\"_ _2\"></span>en wet<span class=\"_ _2\"></span>telijk afdwin<span class=\"_ _2\"></span>gbaar rec<span class=\"_ _2\"></span>ht be<span class=\"_ _2\"></span>staat om versc<span class=\"_ _2\"></span>huldig<span class=\"_ _2\"></span>de be<span class=\"_ _2\"></span>lasting<span class=\"_ _2\"></span>vorderin<span class=\"_ _2\"></span>gen te sal<span class=\"_ _2\"></span>deren tegen vers<span class=\"_ _2\"></span>chuldi<span class=\"_ _2\"></span>gde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingschul<span class=\"_ _2\"></span>den en wan<span class=\"_ _2\"></span>neer d<span class=\"_ _2\"></span>e uitg<span class=\"_ _2\"></span>estelde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingvord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en en -<span class=\"_ _2\"></span>schul<span class=\"_ _2\"></span>den b<span class=\"_ _2\"></span>etrekkin<span class=\"_ _2\"></span>g heb<span class=\"_ _2\"></span>ben op i<span class=\"_ _2\"></span>nkomstenbela<span class=\"_ _2\"></span>stinge<span class=\"_ _2\"></span>n geheven d<span class=\"_ _2\"></span>oor dezelfd<span class=\"_ _2\"></span>e bel<span class=\"_ _2\"></span>astinga<span class=\"_ _2\"></span>utoriteit o<span class=\"_ _2\"></span>p of<span class=\"_ _2\"></span>wel de b<span class=\"_ _2\"></span>elastb<span class=\"_ _2\"></span>are entitei<span class=\"_ _2\"></span>t of versch<span class=\"_ _2\"></span>illend<span class=\"_ _2\"></span>e bela<span class=\"_ _2\"></span>stbare enti<span class=\"_ _2\"></span>teiten wanne<span class=\"_ _2\"></span>er er ee<span class=\"_ _2\"></span>n intentie be<span class=\"_ _2\"></span>staat o<span class=\"_ _2\"></span>m de sal<span class=\"_ _2\"></span>di op net<span class=\"_ _2\"></span>to basis te veref<span class=\"_ _2\"></span>fen<span class=\"_ _2\"></span>en. Uitge<span class=\"_ _2\"></span>stelde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingen wo<span class=\"_ _2\"></span>rden niet ve<span class=\"_ _2\"></span>rdiscon<span class=\"_ _2\"></span>teerd.IFRIC 23 \u2018Onzekerheid over fis<span class=\"_ _2\"></span>cale b<span class=\"_ _2\"></span>ehan<span class=\"_ _2\"></span>deling<span class=\"_ _2\"></span>en van inkomsten\u2019<span class=\"_ _24\"></span>. D<span class=\"_ _2\"></span>eze int<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>rpretatie ve<span class=\"_ _2\"></span>rduideli<span class=\"_ _2\"></span>jk<span class=\"_ _2\"></span>t de bo<span class=\"_ _2\"></span>ekho<span class=\"_ _2\"></span>udkundi<span class=\"_ _2\"></span>ge ver<span class=\"_ _2\"></span>werk<span class=\"_ _2\"></span>ing voor o<span class=\"_ _2\"></span>nzekerhede<span class=\"_ _2\"></span>n inzake inkomstenbe<span class=\"_ _2\"></span>lasting<span class=\"_ _2\"></span>en. De in<span class=\"_ _2\"></span>terpretatie mo<span class=\"_ _2\"></span>et worde<span class=\"_ _2\"></span>n toege<span class=\"_ _2\"></span>past op d<span class=\"_ _2\"></span>e bep<span class=\"_ _2\"></span>aling van de b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tbare wins<span class=\"_ _2\"></span>t (het bel<span class=\"_ _2\"></span>astbare verl<span class=\"_ _2\"></span>ies)<span class=\"_ _0\"></span>, b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tbare basis<span class=\"_ _2\"></span>, niet<span class=\"_ _1a\"></span>- gec<span class=\"_ _2\"></span>ompe<span class=\"_ _2\"></span>nsee<span class=\"_ _2\"></span>rde fiscal<span class=\"_ _2\"></span>e verliezen, ong<span class=\"_ _2\"></span>ebru<span class=\"_ _2\"></span>ik<span class=\"_ _2\"></span>te belas<span class=\"_ _2\"></span>tingkre<span class=\"_ _2\"></span>dieten en bel<span class=\"_ _2\"></span>astingvo<span class=\"_ _2\"></span>eten, wannee<span class=\"_ _2\"></span>r er onzekerhei<span class=\"_ _2\"></span>d bes<span class=\"_ _2\"></span>taat over het feit of de b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>ting op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men do<span class=\"_ _2\"></span>or een G<span class=\"_ _2\"></span>roep aa<span class=\"_ _2\"></span>nvaard zal worden d<span class=\"_ _2\"></span>oor de b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingau<span class=\"_ _2\"></span>toriteit. Ze wordt toe<span class=\"_ _2\"></span>gepa<span class=\"_ _2\"></span>st op zowel verschul<span class=\"_ _2\"></span>digd<span class=\"_ _2\"></span>e als uitg<span class=\"_ _2\"></span>esteld<span class=\"_ _2\"></span>e belas<span class=\"_ _2\"></span>tinge<span class=\"_ _2\"></span>n wannee<span class=\"_ _2\"></span>r er onzekerheid b<span class=\"_ _2\"></span>estaa<span class=\"_ _2\"></span>t over de belastin<span class=\"_ _2\"></span>gposi<span class=\"_ _2\"></span>tie van een Groe<span class=\"_ _2\"></span>p. De gro<span class=\"_ _2\"></span>ep heef<span class=\"_ _6\"></span>t een g<span class=\"_ _2\"></span>edetai<span class=\"_ _2\"></span>lleerd<span class=\"_ _2\"></span>e inscha<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ting gem<span class=\"_ _2\"></span>aak<span class=\"_ _2\"></span>t van alle b<span class=\"_ _2\"></span>elastin<span class=\"_ _2\"></span>gonzekerhed<span class=\"_ _2\"></span>en binn<span class=\"_ _2\"></span>en de groe<span class=\"_ _2\"></span>p die de vol<span class=\"_ _2\"></span>gend<span class=\"_ _2\"></span>e implic<span class=\"_ _2\"></span>aties he<span class=\"_ _2\"></span>bbe<span class=\"_ _2\"></span>n voor de b<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>houd<span class=\"_ _2\"></span>kundig<span class=\"_ _2\"></span>e princ<span class=\"_ _2\"></span>ipes: a. <span class=\"_ _0\"></span>De gro<span class=\"_ _2\"></span>ep hee<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>t be<span class=\"_ _2\"></span>slist of ha<span class=\"_ _2\"></span>ar onzekere bel<span class=\"_ _2\"></span>astingp<span class=\"_ _2\"></span>ositie<span class=\"_ _2\"></span>s indiv<span class=\"_ _2\"></span>idue<span class=\"_ _2\"></span>el of gezame<span class=\"_ _2\"></span>nlijk in aanme<span class=\"_ _2\"></span>rkin<span class=\"_ _2\"></span>g moeten word<span class=\"_ _2\"></span>en gen<span class=\"_ _2\"></span>omen, g<span class=\"_ _2\"></span>ebase<span class=\"_ _2\"></span>erd op welke benad<span class=\"_ _2\"></span>ering d<span class=\"_ _2\"></span>e be<span class=\"_ _2\"></span>ste voorsp<span class=\"_ _2\"></span>elling<span class=\"_ _2\"></span>en versc<span class=\"_ _2\"></span>haf<span class=\"_ _2\"></span>te van het op<span class=\"_ _2\"></span>losse<span class=\"_ _2\"></span>n van de onzekerhed<span class=\"_ _2\"></span>en met d<span class=\"_ _2\"></span>e belastingautoriteit; b. <span class=\"_ _24\"></span><span class=\"ls0 ws0\">De gro<span class=\"_ _2\"></span>ep is er<span class=\"_ _2\"></span>van ui<span class=\"_ _2\"></span>tgeg<span class=\"_ _2\"></span>aan dat de b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingau<span class=\"_ _2\"></span>toriteit </span>de po<span class=\"_ _2\"></span>sitie zal o<span class=\"_ _2\"></span>nder<span class=\"_ _2\"></span>zoeken (indi<span class=\"_ _2\"></span>en ze gema<span class=\"_ _2\"></span>chtigd is dit te doe<span class=\"_ _2\"></span>n) en volledig<span class=\"_ _2\"></span>e k<span class=\"_ _1a\"></span>ennis za<span class=\"_ _2\"></span>l hebb<span class=\"_ _2\"></span>en van alle relevante informatie; c. <span class=\"_ _0\"></span><span class=\"ls0 ws0\">De gro<span class=\"_ _2\"></span>ep heef<span class=\"_ _6\"></span>t geval pe<span class=\"_ _2\"></span>r geval bes<span class=\"_ _2\"></span>list om ee<span class=\"_ _2\"></span>n </span>onzekere belas<span class=\"_ _2\"></span>tingpo<span class=\"_ _2\"></span>sitie (groep van onzekere bel<span class=\"_ _2\"></span>astingp<span class=\"_ _2\"></span>ositie<span class=\"_ _2\"></span>s) op t<span class=\"_ _1a\"></span>e nem<span class=\"_ _2\"></span>en geb<span class=\"_ _2\"></span>ruik makend van of<span class=\"_ _2\"></span>wel het m<span class=\"_ _2\"></span>ees<span class=\"_ _2\"></span>t waarsch<span class=\"_ _2\"></span>ijnlijke bedra<span class=\"_ _2\"></span>g of de ver<span class=\"_ _2\"></span>wachte waarde, afh<span class=\"_ _2\"></span>ankelijk van wat geda<span class=\"_ _2\"></span>cht word<span class=\"_ _2\"></span>t een b<span class=\"_ _2\"></span>etere voorsp<span class=\"_ _2\"></span>ellin<span class=\"_ _2\"></span>g op te leveren voor h<span class=\"_ _2\"></span>et oplo<span class=\"_ _2\"></span>ssen van elke (<span class=\"_ _0\"></span>gro<span class=\"_ _2\"></span>ep van) onzek<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>re belas<span class=\"_ _2\"></span>tingp<span class=\"_ _2\"></span>ositie(s<span class=\"_ _0\"></span>) o<span class=\"_ _2\"></span>m de waarsc<span class=\"_ _2\"></span>hijnlijkh<span class=\"_ _2\"></span>eid van ee<span class=\"_ _2\"></span>n aanpas<span class=\"_ _2\"></span>sing ui<span class=\"_ _2\"></span>tgevoerd na onde<span class=\"_ _2\"></span>rzoe<span class=\"_ _2\"></span>k te weerspi<span class=\"_ _2\"></span>egel<span class=\"_ _2\"></span>en. T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 14<span class=\"_ _1a\"></span>. Uit<span class=\"_ _1a\"></span>gest<span class=\"_ _0\"></span>elde belast<span class=\"_ _0\"></span>ingv<span class=\"_ _0\"></span>orderi<span class=\"_ _0\"></span>ngen en -schuld<span class=\"_ _0\"></span>enIFRS vereist dat u<span class=\"_ _2\"></span>itge<span class=\"_ _2\"></span>stelde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingen voo<span class=\"_ _2\"></span>r elk rech<span class=\"_ _2\"></span>tsgebi<span class=\"_ _2\"></span>ed voorg<span class=\"_ _2\"></span>esteld wo<span class=\"_ _2\"></span>rden als e<span class=\"_ _2\"></span>en net<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>-vorde<span class=\"_ _2\"></span>ring of -<span class=\"_ _2\"></span>schul<span class=\"_ _2\"></span>d. Het verrekenen van ui<span class=\"_ _2\"></span>tges<span class=\"_ _2\"></span>telde be<span class=\"_ _2\"></span>lasting<span class=\"_ _2\"></span>schuld<span class=\"_ _2\"></span>en van \u00e9\u00e9n re<span class=\"_ _2\"></span>chtsge<span class=\"_ _2\"></span>bied m<span class=\"_ _2\"></span>et de ui<span class=\"_ _2\"></span>tges<span class=\"_ _2\"></span>telde be<span class=\"_ _2\"></span>lasting<span class=\"_ _2\"></span>vorderin<span class=\"_ _2\"></span>gen van ee<span class=\"_ _2\"></span>n ande<span class=\"_ _2\"></span>r rechtsg<span class=\"_ _2\"></span>ebie<span class=\"_ _2\"></span>d is niet toeg<span class=\"_ _2\"></span>esta<span class=\"_ _2\"></span>an. De on<span class=\"_ _2\"></span>ders<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e tabe<span class=\"_ _2\"></span>l geef<span class=\"_ _6\"></span>t een over<span class=\"_ _2\"></span>zicht van de n<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>to uitges<span class=\"_ _2\"></span>telde b<span class=\"_ _2\"></span>elastin<span class=\"_ _2\"></span>gposi<span class=\"_ _2\"></span>tie in overeens<span class=\"_ _2\"></span>temming met d<span class=\"_ _2\"></span>eze presentatie<span class=\"_ _2\"></span>prin<span class=\"_ _2\"></span>cipe<span class=\"_ _2\"></span>s.(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _1bf\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _164\"> </span>2021</span>Uitgestelde bela<span class=\"_ _1a\"></span>stingvorderi<span class=\"_ _1a\"></span>ngen v<span class=\"_ _1a\"></span>oor voortgezette bedrij<span class=\"_ _0\"></span>fsact<span class=\"_ _2\"></span>iviteiten<span class=\"_ _1c8\"> </span><span class=\"ls0 ws0\">829 <span class=\"_ _b2\"> </span>5<span class=\"_ _2\"></span>.027 </span>Uitge<span class=\"_ _2\"></span>stelde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingvorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n te gebrui<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>en na me<span class=\"_ _2\"></span>er dan 12 ma<span class=\"_ _2\"></span>ande<span class=\"_ _2\"></span>n<span class=\"_ _16d\"> </span><span class=\"ls8a ws88\">76<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span> <span class=\"_ _182\"> </span><span class=\"ls4f ws4d\">4.651 </span></span>Uitge<span class=\"_ _2\"></span>stelde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingvorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n te gebrui<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>en binn<span class=\"_ _2\"></span>en 12 maan<span class=\"_ _2\"></span>den<span class=\"_ _9a\"> </span><span class=\"ls8e ws8c\">62 <span class=\"_ _10b\"> </span><span class=\"ls8a ws88\">3<span class=\"_ _2\"></span>76<span class=\"_ _2\"></span> <span class=\"_ _0\"></span></span></span>T<span class=\"_ _24\"></span>otal discontinued operations<span class=\"_ _1c9\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _10b\"> </span>2<span class=\"_ _2\"></span>.852 </span>Uitgestelde bela<span class=\"_ _1a\"></span>stingschulden v<span class=\"_ _0\"></span>oor voortgezette bedrijfsactiviteite<span class=\"_ _1a\"></span>n<span class=\"_ _9c\"> </span><span class=\"ls9c ws9a\">(<span class=\"_ _0\"></span>6.355<span class=\"_ _0\"></span>)<span class=\"_ _3a\"> </span><span class=\"ls51 ws4f\">(8<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>59)</span></span>Uitge<span class=\"_ _2\"></span>stelde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingsch<span class=\"_ _2\"></span>ulden te ge<span class=\"_ _2\"></span>bruiken na me<span class=\"_ _2\"></span>er dan 12 ma<span class=\"_ _2\"></span>anden<span class=\"_ _106\"> </span><span class=\"ls5b ws59\">(5<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>6)<span class=\"_ _7b\"> </span><span class=\"ls5a ws58\">(<span class=\"_ _26\"></span>7.<span class=\"_ _6\"></span>5<span class=\"_ _6\"></span>1<span class=\"_ _6\"></span>5<span class=\"_ _6\"></span>)</span></span>Uitge<span class=\"_ _2\"></span>stelde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingsch<span class=\"_ _2\"></span>ulden te ge<span class=\"_ _2\"></span>bruiken binne<span class=\"_ _2\"></span>n 12 maand<span class=\"_ _2\"></span>en<span class=\"_ _1ca\"> </span><span class=\"ls8e ws8c\">(<span class=\"_ _2\"></span>70<span class=\"_ _2\"></span>9)<span class=\"_ _164\"> </span><span class=\"ls93 ws91\">(<span class=\"_ _2\"></span>94<span class=\"_ _2\"></span>4)</span></span>T<span class=\"_ _24\"></span>otal discontinued operations<span class=\"_ _1c9\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _182\"> </span><span class=\"ls9c ws9a\">(2<span class=\"_ _0\"></span>8.7<span class=\"_ _0\"></span>07)</span></span>Netto uitgestelde belastingschulden<span class=\"_ _1cb\"> </span><span class=\"ls90 ws8e\">(5<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>52<span class=\"_ _2\"></span>6)<span class=\"_ _6e\"> </span><span class=\"ls58 ws56\">(3.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>32)</span></span>De b<span class=\"_ _2\"></span>eweging in d<span class=\"_ _2\"></span>e net<span class=\"_ _2\"></span>to uitg<span class=\"_ _2\"></span>esteld<span class=\"_ _2\"></span>e belas<span class=\"_ _2\"></span>tingp<span class=\"_ _2\"></span>ositie<span class=\"_ _2\"></span>s kan als volg<span class=\"_ _2\"></span>t worden s<span class=\"_ _2\"></span>ameng<span class=\"_ _2\"></span>evat:(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _1bf\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _164\"> </span>2021</span>Per 1 jan<span class=\"_ _2\"></span>uari<span class=\"_ _1cc\"> </span><span class=\"ls58 ws56\">(3.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>32)<span class=\"_ _128\"> </span><span class=\"ls92 ws90\">(<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>9.<span class=\"_ _26\"></span>6<span class=\"_ _2\"></span>6<span class=\"_ _6\"></span>5<span class=\"_ _6\"></span>)</span></span>Stop<span class=\"_ _2\"></span>gezette b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>fsac<span class=\"_ _2\"></span>tivitei<span class=\"_ _2\"></span>ten in openi<span class=\"_ _2\"></span>ngsbal<span class=\"_ _2\"></span>ans<span class=\"_ _1cd\"> </span>-<span class=\"_ _f1\"> </span><span class=\"ls5b ws59\">30<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>2 </span>Wisselk<span class=\"_ _0\"></span>oersverschillen<span class=\"_ _1ce\"> </span><span class=\"ls8e ws8c\">(<span class=\"_ _2\"></span>14<span class=\"_ _2\"></span>4)<span class=\"_ _1b1\"> </span><span class=\"ls62 ws60\">(1<span class=\"_ _2\"></span>37)</span></span>Overi<span class=\"_ _2\"></span>ge niet-g<span class=\"_ _2\"></span>erealise<span class=\"_ _2\"></span>erde re<span class=\"_ _2\"></span>sultaten<span class=\"_ _1cf\"> </span><span class=\"ls56 ws54\">268<span class=\"_ _2\"></span> <span class=\"_ _19e\"> </span><span class=\"ls46 ws44\">(<span class=\"_ _2\"></span>17)</span></span>Winst- en verlies<span class=\"_ _2\"></span>rekening<span class=\"_ _1d0\"> </span><span class=\"ls8e ws8c\">(2.<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>19)<span class=\"_ _7b\"> </span><span class=\"ls4f ws4d\">(4.405)</span></span>Per 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er<span class=\"_ _1d1\"> </span><span class=\"ls90 ws8e\">(5<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>52<span class=\"_ _2\"></span>6)<span class=\"_ _6e\"> </span><span class=\"ls58 ws56\">(3.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>32)</span></span>In tegens<span class=\"_ _2\"></span>telling tot de bovens<span class=\"_ _2\"></span>taande t<span class=\"_ _2\"></span>abel toon<span class=\"_ _2\"></span>t de ond<span class=\"_ _2\"></span>ersta<span class=\"_ _2\"></span>ande ta<span class=\"_ _2\"></span>bel de b<span class=\"_ _2\"></span>ruto<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>bewe<span class=\"_ _2\"></span>ginge<span class=\"_ _2\"></span>n van de uitg<span class=\"_ _2\"></span>esteld<span class=\"_ _2\"></span>e belas<span class=\"_ _2\"></span>tinge<span class=\"_ _2\"></span>n, m.a.w<span class=\"_ _0\"></span>. zonde<span class=\"_ _2\"></span>r de uitg<span class=\"_ _2\"></span>esteld<span class=\"_ _2\"></span>e bel<span class=\"_ _2\"></span>astings<span class=\"_ _2\"></span>chulde<span class=\"_ _2\"></span>n en uitg<span class=\"_ _2\"></span>esteld<span class=\"_ _2\"></span>e bel<span class=\"_ _2\"></span>astingvo<span class=\"_ _2\"></span>rderin<span class=\"_ _2\"></span>gen binn<span class=\"_ _2\"></span>en het<span class=\"_ _2\"></span>zelfde re<span class=\"_ _2\"></span>chtsge<span class=\"_ _2\"></span>bied m<span class=\"_ _2\"></span>et elkaar<span class=\"_ _1a\"></span> te<span class=\"_ _0\"></span> verrek<span class=\"_ _1a\"></span>enen.Uitgestelde bela<span class=\"_ _1a\"></span>stingvorderi<span class=\"_ _1a\"></span>ngenOver-Uitgestelde gedragen bel<span class=\"_ _2\"></span>asti<span class=\"_ _2\"></span>ng Immateri\u00eble Personeels-V<span class=\"_ _0\"></span>oorzie<span class=\"_ _2\"></span>-(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)LeningenV<span class=\"_ _0\"></span>oorradenOve<span class=\"_ _2\"></span>rig<span class=\"_ _2\"></span>e<span class=\"_ _125\"> </span><span class=\"ls5 ws5\">T<span class=\"_ _24\"></span>otaal</span>fiscale sale<span class=\"_ _2\"></span>-and<span class=\"_ _2\"></span>-vas<span class=\"_ _2\"></span>te a<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ivabeloningenningenverliezenleasebackPer 1 januar<span class=\"_ _2\"></span>i 2021<span class=\"_ _1d2\"> </span>2<span class=\"_ _2\"></span>0.9<span class=\"_ _6\"></span>23<span class=\"_ _2\"></span> <span class=\"_ _122\"> </span><span class=\"ls9c ws9a\">1.239<span class=\"_ _0\"></span> <span class=\"_ _78\"> </span><span class=\"ls0 ws0\">- <span class=\"_ _61\"> </span></span>1.350<span class=\"_ _145\"> </span><span class=\"ls16 ws16\">1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>41 <span class=\"_ _138\"> </span></span>1.21<span class=\"_ _0\"></span>4 <span class=\"_ _123\"> </span><span class=\"ls0 ws0\">1.63<span class=\"_ _2\"></span>8 <span class=\"_ _7d\"> </span></span>1.346<span class=\"_ _0\"></span> <span class=\"_ _18e\"> </span><span class=\"ls0 ws0\">28<span class=\"_ _2\"></span>.75<span class=\"_ _1a\"></span>2 </span></span>Stopgez<span class=\"_ _0\"></span>et<span class=\"_ _2\"></span>te<span class=\"_ _1a\"></span> bedrijfsac<span class=\"ls0 ws0\">-</span>(13<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>64<span class=\"_ _0\"></span>)<span class=\"_ _122\"> </span>(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.239)<span class=\"_ _1c5\"> </span>-<span class=\"_ _163\"> </span>(<span class=\"_ _2\"></span>1.350)<span class=\"_ _14a\"> </span><span class=\"ls69 ws67\">(8<span class=\"_ _2\"></span>82)<span class=\"_ _e5\"> </span>(9<span class=\"_ _6\"></span>96)<span class=\"_ _11b\"> </span></span>1<span class=\"_ _69\"> </span><span class=\"ls63 ws61\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>80<span class=\"_ _2\"></span>8)<span class=\"_ _2a\"> </span><span class=\"ls66 ws64\">(<span class=\"_ _6\"></span>1<span class=\"_ _6\"></span>9.<span class=\"_ _6\"></span>4<span class=\"_ _26\"></span>3<span class=\"_ _2\"></span>8<span class=\"_ _6\"></span>)</span></span>tivitei<span class=\"_ _2\"></span>ten in openingsb<span class=\"_ _2\"></span>alans(T<span class=\"_ _0\"></span>en las<span class=\"_ _2\"></span>te<span class=\"_ _0\"></span>)/ten gunste van de wins<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>- en (398<span class=\"_ _2\"></span>)<span class=\"_ _78\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _a1\"> </span>-<span class=\"_ _ac\"> </span>-<span class=\"_ _17\"> </span>3<span class=\"_ _7b\"> </span></span>67<span class=\"_ _2\"></span> <span class=\"_ _1d3\"> </span>(275<span class=\"_ _2\"></span>)<span class=\"_ _32\"> </span><span class=\"ls4e ws4c\">1.563<span class=\"_ _e7\"> </span><span class=\"ls90 ws8e\">960 </span></span>verliesr<span class=\"_ _0\"></span>ekening gebrachtWisselk<span class=\"_ _0\"></span>oer<span class=\"_ _1a\"></span>--<span class=\"_ _b2\"> </span>-<span class=\"_ _119\"> </span>-<span class=\"_ _ac\"> </span>-<span class=\"_ _ac\"> </span>-<span class=\"_ _176\"> </span><span class=\"lsd wsd\">25<span class=\"_ _71\"> </span></span>119 <span class=\"_ _11f\"> </span>-<span class=\"_ _13c\"> </span><span class=\"ls58 ws56\">14<span class=\"_ _2\"></span>4 </span>sversch<span class=\"_ _1a\"></span>illenOveri<span class=\"_ _2\"></span>ge niet-gerealiseer<span class=\"_ _1a\"></span>de -<span class=\"_ _b2\"> </span>-<span class=\"_ _119\"> </span>-<span class=\"_ _ac\"> </span>-<span class=\"_ _ca\"> </span><span class=\"ls46 ws44\">(17<span class=\"_ _2\"></span>)<span class=\"_ _63\"> </span></span>-<span class=\"_ _176\"> </span>-<span class=\"_ _128\"> </span>-<span class=\"_ _13c\"> </span><span class=\"ls46 ws44\">(<span class=\"_ _2\"></span>17)</span>re<span class=\"_ _2\"></span>su<span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>tenPer 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 7.<span class=\"_ _6\"></span>3<span class=\"_ _6\"></span>6<span class=\"_ _2\"></span>0<span class=\"_ _6\"></span> <span class=\"_ _72\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _a1\"> </span>-<span class=\"_ _ac\"> </span>-</span>144<span class=\"ff5c sc1\"> </span>310<span class=\"ff5c sc1\"> <span class=\"_ _190\"> </span></span><span class=\"ls2 ws2\">1.483<span class=\"ff5c sc1\"> <span class=\"_ _98\"> </span></span><span class=\"ls63 ws61\">1</span></span>.102<span class=\"ff5d sc1\"> </span>10.400<span class=\"ff5d sc1\"> </span>2021Per 1 januar<span class=\"_ _2\"></span>i 2022<span class=\"_ _e\"> </span>7.<span class=\"_ _6\"></span>3<span class=\"_ _6\"></span>6<span class=\"_ _6\"></span>0<span class=\"_ _2\"></span> <span class=\"_ _72\"> </span>- <span class=\"_ _47\"> </span>-<span class=\"_ _ac\"> </span>-<span class=\"_ _3\"> </span>14<span class=\"_ _2\"></span>4<span class=\"_ _11b\"> </span>31<span class=\"_ _2\"></span>0<span class=\"_ _66\"> </span>1.<span class=\"_ _2\"></span>483<span class=\"_ _7e\"> </span><span class=\"ls63 ws61\">1<span class=\"_ _2\"></span>.10<span class=\"_ _2\"></span>2<span class=\"_ _1b\"> </span><span class=\"ls40 ws3e\">10.<span class=\"_ _2\"></span>400</span></span>(T<span class=\"_ _0\"></span>en las<span class=\"_ _2\"></span>te<span class=\"_ _0\"></span>)/ten gunste van de wins<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>- en (3.<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>28)<span class=\"_ _72\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _119\"> </span>-<span class=\"_ _ac\"> </span>-<span class=\"_ _77\"> </span></span>(3<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>0)<span class=\"_ _11f\"> </span>48<span class=\"_ _2\"></span>4 <span class=\"_ _66\"> </span>(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>8)<span class=\"_ _14a\"> </span><span class=\"ls89 ws87\">24<span class=\"_ _2\"></span>2 <span class=\"_ _88\"> </span><span class=\"ls59 ws57\">(3<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>01<span class=\"_ _2\"></span>)</span></span>verliesr<span class=\"_ _0\"></span>ekening gebrachtWisselk<span class=\"_ _0\"></span>oer<span class=\"_ _1a\"></span>--<span class=\"_ _b2\"> </span>-<span class=\"_ _119\"> </span>-<span class=\"_ _ac\"> </span>-<span class=\"_ _ac\"> </span>-<span class=\"_ _63\"> </span>190<span class=\"_ _70\"> </span><span class=\"ls56 ws54\">327<span class=\"_ _11a\"> </span></span>-<span class=\"_ _174\"> </span><span class=\"ls46 ws44\">517</span>sversch<span class=\"_ _1a\"></span>illenOveri<span class=\"_ _2\"></span>ge niet-gerealiseer<span class=\"_ _1a\"></span>de -<span class=\"_ _b2\"> </span>-<span class=\"_ _119\"> </span>-<span class=\"_ _ac\"> </span>-<span class=\"_ _3\"> </span><span class=\"ls56 ws54\">268<span class=\"_ _2f\"> </span></span>-<span class=\"_ _176\"> </span>-<span class=\"_ _128\"> </span>-<span class=\"_ _190\"> </span><span class=\"ls56 ws54\">26<span class=\"_ _2\"></span>8</span>re<span class=\"_ _2\"></span>su<span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>tenPer 31 4.0<span class=\"_ _2\"></span>32 <span class=\"_ _178\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _a1\"> </span>-<span class=\"_ _ac\"> </span>-<span class=\"_ _63\"> </span><span class=\"ls2 ws2\">33<span class=\"_ _77\"> </span></span>98<span class=\"_ _2\"></span>4 <span class=\"_ _126\"> </span><span class=\"ls77 ws75\">1<span class=\"_ _2\"></span>.69<span class=\"_ _2\"></span>2 <span class=\"_ _7d\"> </span><span class=\"ls9c ws9a\">1.344 <span class=\"_ _8c\"> </span></span></span>8<span class=\"_ _2\"></span>.084 </span>dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2022Bij het b<span class=\"_ _2\"></span>epal<span class=\"_ _2\"></span>en van de realis<span class=\"_ _2\"></span>eerb<span class=\"_ _2\"></span>aarhe<span class=\"_ _2\"></span>id van de uitg<span class=\"_ _2\"></span>estelde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingvord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en, be<span class=\"_ _2\"></span>oorde<span class=\"_ _2\"></span>elt h<span class=\"_ _2\"></span>et mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt de mate waarin h<span class=\"_ _2\"></span>et waarsc<span class=\"_ _2\"></span>hijnlijk is dat de uit<span class=\"_ _2\"></span>gesteld<span class=\"_ _2\"></span>e bel<span class=\"_ _2\"></span>asting<span class=\"_ _2\"></span>vorderin<span class=\"_ _2\"></span>gen ge<span class=\"_ _2\"></span>realise<span class=\"_ _2\"></span>erd zullen worden. D<span class=\"_ _2\"></span>e uitein<span class=\"_ _2\"></span>delijke realisatie van d<span class=\"_ _2\"></span>e uitge<span class=\"_ _2\"></span>stelde bel<span class=\"_ _2\"></span>astingvo<span class=\"_ _2\"></span>rderin<span class=\"_ _2\"></span>gen han<span class=\"_ _2\"></span>gt af van de toekomsti<span class=\"_ _2\"></span>ge bel<span class=\"_ _2\"></span>astbare wins<span class=\"_ _2\"></span>t ged<span class=\"_ _2\"></span>urende d<span class=\"_ _2\"></span>e per<span class=\"_ _2\"></span>iode<span class=\"_ _2\"></span>s waarin die tijd<span class=\"_ _2\"></span>elijke versch<span class=\"_ _2\"></span>illen en overdra<span class=\"_ _2\"></span>agbare b<span class=\"_ _2\"></span>elastin<span class=\"_ _2\"></span>gverliezen af<span class=\"_ _6\"></span>trekbaar worden. H<span class=\"_ _2\"></span>et man<span class=\"_ _2\"></span>agem<span class=\"_ _2\"></span>ent hou<span class=\"_ _2\"></span>dt o<span class=\"_ _2\"></span>ok rekening met d<span class=\"_ _2\"></span>e ver<span class=\"_ _2\"></span>wachte vrij<span class=\"_ _2\"></span>gave van de uitge<span class=\"_ _2\"></span>stelde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingschu<span class=\"_ _2\"></span>lden en de ver<span class=\"_ _2\"></span>wac<span class=\"_ _2\"></span>hte toekomstige be<span class=\"_ _2\"></span>lastbare in<span class=\"_ _2\"></span>komsten om deze beo<span class=\"_ _2\"></span>ordelin<span class=\"_ _2\"></span>g te maken. Gebas<span class=\"_ _2\"></span>eerd op h<span class=\"_ _2\"></span>et niveau van de historis<span class=\"_ _2\"></span>che b<span class=\"_ _2\"></span>elastb<span class=\"_ _2\"></span>are inkomsten en de ramin<span class=\"_ _2\"></span>gen voor toekomstige b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tbare inkomsten gedu<span class=\"_ _2\"></span>rende d<span class=\"_ _2\"></span>e peri<span class=\"_ _2\"></span>ode<span class=\"_ _2\"></span>s waarin de u<span class=\"_ _2\"></span>itge<span class=\"_ _2\"></span>stelde b<span class=\"_ _2\"></span>elastin<span class=\"_ _2\"></span>gvorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n af<span class=\"_ _2\"></span>trekb<span class=\"_ _2\"></span>aar zijn, gel<span class=\"_ _2\"></span>oof<span class=\"_ _2\"></span>t h<span class=\"_ _2\"></span>et manag<span class=\"_ _2\"></span>eme<span class=\"_ _2\"></span>nt dat het waa<span class=\"_ _2\"></span>rschijn<span class=\"_ _2\"></span>lijk is dat de groe<span class=\"_ _2\"></span>p de voorde<span class=\"_ _2\"></span>len van deze af<span class=\"_ _2\"></span>trek<span class=\"_ _2\"></span>bare versc<span class=\"_ _2\"></span>hillen z<span class=\"_ _2\"></span>al kunnen re<span class=\"_ _2\"></span>alisere<span class=\"_ _2\"></span>n. Per 31 decem<span class=\"_ _2\"></span>ber 2022 h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>e groep bep<span class=\"_ _2\"></span>aald<span class=\"_ _2\"></span>e bela<span class=\"_ _2\"></span>stingver<span class=\"_ _2\"></span>liezen opg<span class=\"_ _2\"></span>elop<span class=\"_ _2\"></span>en die on<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>wor<span class=\"_ _2\"></span>pen zijn aan b<span class=\"_ _2\"></span>elangr<span class=\"_ _2\"></span>ijke bepe<span class=\"_ _2\"></span>rking<span class=\"_ _2\"></span>en. V<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>or deze verliezen zijn gee<span class=\"_ _2\"></span>n uitge<span class=\"_ _2\"></span>stelde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingvord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en aang<span class=\"_ _2\"></span>ezien het niet wa<span class=\"_ _2\"></span>arschij<span class=\"_ _2\"></span>nlijk is dat er w<span class=\"_ _2\"></span>insten zullen worden g<span class=\"_ _2\"></span>ege<span class=\"_ _2\"></span>neree<span class=\"_ _2\"></span>rd om deze verliezen te compe<span class=\"_ _2\"></span>nseren. Er wordt rekenin<span class=\"_ _2\"></span>g gehou<span class=\"_ _2\"></span>den m<span class=\"_ _2\"></span>et onzekere belas<span class=\"_ _2\"></span>tingpo<span class=\"_ _2\"></span>sities<span class=\"_ _2\"></span>, zoals be<span class=\"_ _2\"></span>schreven in T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 2, bij het o<span class=\"_ _2\"></span>pnem<span class=\"_ _2\"></span>en van uitg<span class=\"_ _2\"></span>estelde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingvord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en en -<span class=\"_ _2\"></span>schul<span class=\"_ _2\"></span>den. Per 3<span class=\"_ _1a\"></span>1 decemb<span class=\"_ _2\"></span>er 2022 bedroe<span class=\"_ _2\"></span>gen de totale belastin<span class=\"_ _2\"></span>gkredi<span class=\"_ _2\"></span>eten\u20ac 39<span class=\"_ _0\"></span>5<span class=\"_ _2\"></span>,7 <span class=\"_ _0\"></span>mi<span class=\"_ _2\"></span>ljoen, wat resul<span class=\"_ _2\"></span>teerde in een potenti\u00eb<span class=\"_ _2\"></span>le uitge<span class=\"_ _2\"></span>stelde<span class=\"_ _2\"></span> bel<span class=\"_ _2\"></span>astingvo<span class=\"_ _2\"></span>rderin<span class=\"_ _2\"></span>g van <span class=\"_ _1a\"></span>\u20ac 98,5 miljoen, waar<span class=\"_ _2\"></span>van we eind 2022 slec<span class=\"_ _2\"></span>hts \u20ac 4,<span class=\"_ _0\"></span>0 milj<span class=\"_ _2\"></span>oen heb<span class=\"_ _2\"></span>ben op<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>omen. H<span class=\"_ _2\"></span>et grootste deel van de belas<span class=\"_ _2\"></span>tingkre<span class=\"_ _2\"></span>dieten zit op het niveau van de entiteiten van de groep in Belgi\u00eb, waar er gee<span class=\"_ _2\"></span>n ver<span class=\"_ _2\"></span>valdatum is met betrek<span class=\"_ _2\"></span>king tot belas<span class=\"_ _2\"></span>tingkre<span class=\"_ _2\"></span>dieten.Uitgestelde bela<span class=\"_ _1a\"></span>stingschuldenMateri\u00eble Immateri\u00eble (In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)V<span class=\"_ _0\"></span>oorraden<span class=\"_ _160\"> </span><span class=\"ls77 ws75\">Ove<span class=\"_ _2\"></span>rig<span class=\"_ _2\"></span>e<span class=\"_ _12c\"> </span></span>T<span class=\"_ _0\"></span>otaalvas<span class=\"_ _2\"></span>te a<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ivavas<span class=\"_ _2\"></span>te a<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ivaPer 1 jan<span class=\"_ _2\"></span>uari 2021<span class=\"_ _20\"> </span>(5<span class=\"_ _2\"></span>3.963)<span class=\"_ _60\"> </span>(<span class=\"_ _2\"></span>1<span class=\"_ _6\"></span>.8<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>9)<span class=\"_ _77\"> </span><span class=\"ls9c ws9a\">(<span class=\"_ _0\"></span>2.357)<span class=\"_ _e5\"> </span><span class=\"ls51 ws4f\">(2<span class=\"_ _2\"></span>39)<span class=\"_ _123\"> </span></span>(<span class=\"_ _0\"></span>58.41<span class=\"_ _0\"></span>7)</span>Stop<span class=\"_ _2\"></span>gezette b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>fsac<span class=\"_ _2\"></span>tivitei<span class=\"_ _2\"></span>ten in 4<span class=\"_ _2\"></span>7.<span class=\"_ _6\"></span>4<span class=\"_ _6\"></span>9<span class=\"_ _6\"></span>1<span class=\"_ _6\"></span> <span class=\"_ _170\"> </span>556 <span class=\"_ _aa\"> </span>2<span class=\"_ _2\"></span>.11<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span> <span class=\"_ _79\"> </span><span class=\"ls16 ws16\">73 <span class=\"_ _11f\"> </span><span class=\"ls6 ws6\">50.2<span class=\"_ _0\"></span>31 </span></span>openingsb<span class=\"_ _2\"></span>alansT<span class=\"_ _24\"></span>e<span class=\"_ _2\"></span>n laste<span class=\"_ _0\"></span>/(t<span class=\"_ _1a\"></span>en guns<span class=\"_ _2\"></span>te<span class=\"_ _0\"></span>) van de  (5<span class=\"_ _6\"></span>.4<span class=\"_ _2\"></span>94)<span class=\"_ _119\"> </span>122 <span class=\"_ _192\"> </span>32<span class=\"_ _2\"></span> <span class=\"_ _176\"> </span><span class=\"lsd wsd\">25<span class=\"_ _70\"> </span><span class=\"ls51 ws4f\">(<span class=\"_ _2\"></span>5.<span class=\"_ _2\"></span>315<span class=\"_ _2\"></span>)</span></span>winst<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>en-verliesrek<span class=\"_ _0\"></span>ening gebrachtWisselk<span class=\"_ _0\"></span>oersverschillen<span class=\"_ _1d4\"> </span>(27<span class=\"_ _6\"></span>1)<span class=\"_ _f1\"> </span>(81)<span class=\"_ _109\"> </span>-<span class=\"_ _182\"> </span><span class=\"ls46 ws44\">21<span class=\"_ _77\"> </span><span class=\"ls69 ws67\">(3<span class=\"_ _2\"></span>30<span class=\"_ _2\"></span>)</span></span>Per 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2021<span class=\"_ _1d5\"> </span>(<span class=\"_ _2\"></span>12<span class=\"_ _6\"></span>.2<span class=\"_ _2\"></span>36)<span class=\"_ _1c5\"> </span>(1.262<span class=\"_ _0\"></span>)<span class=\"_ _2f\"> </span>(21<span class=\"_ _2\"></span>4)<span class=\"_ _11b\"> </span><span class=\"ls75 ws73\">(<span class=\"_ _2\"></span>12<span class=\"_ _2\"></span>0)<span class=\"_ _123\"> </span><span class=\"ls4f ws4d\">(1<span class=\"_ _2\"></span>3.<span class=\"_ _2\"></span>832)</span></span>Per 1 jan<span class=\"_ _2\"></span>uari 2022<span class=\"_ _16\"> </span>(<span class=\"_ _2\"></span>12<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>36)<span class=\"_ _1c5\"> </span>(1.262<span class=\"_ _0\"></span>)<span class=\"_ _2f\"> </span>(21<span class=\"_ _2\"></span>4)<span class=\"_ _11b\"> </span><span class=\"ls75 ws73\">(<span class=\"_ _2\"></span>12<span class=\"_ _2\"></span>0)<span class=\"_ _123\"> </span><span class=\"ls4f ws4d\">(1<span class=\"_ _2\"></span>3.<span class=\"_ _2\"></span>832)</span></span>T<span class=\"_ _24\"></span>e<span class=\"_ _2\"></span>n laste<span class=\"_ _0\"></span>/(t<span class=\"_ _1a\"></span>en guns<span class=\"_ _2\"></span>te<span class=\"_ _0\"></span>) van de 721 <span class=\"_ _1ae\"> </span>83<span class=\"_ _2\"></span>5 <span class=\"_ _d3\"> </span><span class=\"ls69 ws67\">(5<span class=\"_ _2\"></span>62)<span class=\"_ _74\"> </span>(<span class=\"_ _6\"></span>11<span class=\"_ _2\"></span>2)<span class=\"_ _72\"> </span><span class=\"ls90 ws8e\">8<span class=\"_ _2\"></span>82 </span></span> winst<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>en-verliesrek<span class=\"_ _0\"></span>ening gebrachtWisselk<span class=\"_ _0\"></span>oersverschillen<span class=\"_ _171\"> </span>(70<span class=\"_ _2\"></span>5)<span class=\"_ _192\"> </span>(<span class=\"_ _6\"></span>76)<span class=\"_ _108\"> </span>-<span class=\"_ _164\"> </span><span class=\"ls46 ws44\">121<span class=\"_ _72\"> </span><span class=\"lsb0 wsae\">(6<span class=\"_ _6\"></span>6<span class=\"_ _2\"></span>0)</span></span>Per 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2022<span class=\"_ _1d6\"> </span>(1<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>220)<span class=\"_ _6b\"> </span>(<span class=\"_ _2\"></span>503)<span class=\"_ _7a\"> </span>(<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>75)<span class=\"_ _60\"> </span><span class=\"ls40 ws3e\">(111)<span class=\"_ _46\"> </span><span class=\"ls51 ws4f\">(<span class=\"_ _6\"></span>13<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>61<span class=\"_ _2\"></span>0)</span></span>Uitge<span class=\"_ _2\"></span>stelde in<span class=\"_ _2\"></span>komstenbelas<span class=\"_ _2\"></span>tingsc<span class=\"_ _2\"></span>hulde<span class=\"_ _2\"></span>n werden nie<span class=\"_ _2\"></span>t opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en voor de b<span class=\"_ _2\"></span>ronbe<span class=\"_ _2\"></span>lasting e<span class=\"_ _2\"></span>n ande<span class=\"_ _2\"></span>re belas<span class=\"_ _2\"></span>tinge<span class=\"_ _2\"></span>n die beta<span class=\"_ _2\"></span>albaar zouden zijn o<span class=\"_ _2\"></span>p niet-uitg<span class=\"_ _2\"></span>ekeerde resu<span class=\"_ _2\"></span>ltaten van be<span class=\"_ _2\"></span>paald<span class=\"_ _2\"></span>e doc<span class=\"_ _2\"></span>hteronder<span class=\"_ _2\"></span>nemin<span class=\"_ _2\"></span>gen. D<span class=\"_ _2\"></span>ergelij<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>e be<span class=\"_ _2\"></span>dragen wo<span class=\"_ _2\"></span>rden voor<span class=\"_ _6\"></span>tdurend gehe<span class=\"_ _2\"></span>rinvesteerd. D<span class=\"_ _2\"></span>e totale niet-uitg<span class=\"_ _2\"></span>ekeerde res<span class=\"_ _2\"></span>ultaten voor d<span class=\"_ _2\"></span>e voor<span class=\"_ _2\"></span>tg<span class=\"_ _2\"></span>ezette be<span class=\"_ _2\"></span>drij<span class=\"_ _2\"></span>fsacti<span class=\"_ _2\"></span>viteiten zijn g<span class=\"_ _2\"></span>elijk aan \u20ac 51<span class=\"_ _2\"></span>,6 miljo<span class=\"_ _2\"></span>en per 31 de<span class=\"_ _2\"></span>cemb<span class=\"_ _2\"></span>er 2022 (tegen<span class=\"_ _2\"></span>over \u20ac 215,8 miljo<span class=\"_ _2\"></span>en pe<span class=\"_ _2\"></span>r 31 decemb<span class=\"_ _2\"></span>er 2021). Het optellen van de b<span class=\"_ _2\"></span>rutob<span class=\"_ _2\"></span>edrag<span class=\"_ _2\"></span>en van uitg<span class=\"_ _2\"></span>esteld<span class=\"_ _2\"></span>e bel<span class=\"_ _2\"></span>astingvo<span class=\"_ _2\"></span>rderin<span class=\"_ _2\"></span>gen van \u20ac 8,1 miljoen en h<span class=\"_ _2\"></span>et bru<span class=\"_ _2\"></span>tobe<span class=\"_ _2\"></span>drag van uitg<span class=\"_ _2\"></span>esteld<span class=\"_ _2\"></span>e belas<span class=\"_ _2\"></span>tingsc<span class=\"_ _2\"></span>hulde<span class=\"_ _2\"></span>n (<span class=\"_ _0\"></span>\u20ac 13,<span class=\"_ _2\"></span>6 miljoe<span class=\"_ _2\"></span>n<span class=\"_ _1a\"></span>) resul<span class=\"_ _2\"></span>teer<span class=\"_ _2\"></span>t in ee<span class=\"_ _2\"></span>n net<span class=\"_ _2\"></span>to uitg<span class=\"_ _2\"></span>estelde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingsc<span class=\"_ _2\"></span>huld op 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2022 van \u20ac 5,5 miljo<span class=\"_ _2\"></span>en.   ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-59-6": {
   "value": "Uitge<span class=\"_ _2\"></span>stelde in<span class=\"_ _2\"></span>komstenbelas<span class=\"_ _2\"></span>tinge<span class=\"_ _2\"></span>n worden vol<span class=\"_ _2\"></span>gens de balans<span class=\"_ _2\"></span>metho<span class=\"_ _2\"></span>de voor tijd<span class=\"_ _2\"></span>elijke verschill<span class=\"_ _2\"></span>en die onts<span class=\"_ _2\"></span>taan tussen d<span class=\"_ _2\"></span>e fiscal<span class=\"_ _2\"></span>e basis van ac<span class=\"_ _2\"></span>tiva en verplic<span class=\"_ _2\"></span>htinge<span class=\"_ _2\"></span>n en hun bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde o<span class=\"_ _2\"></span>pgen<span class=\"_ _2\"></span>omen i<span class=\"_ _2\"></span>n de gec<span class=\"_ _2\"></span>onsol<span class=\"_ _2\"></span>idee<span class=\"_ _2\"></span>rde jaarrekening<span class=\"_ _2\"></span>. De uit<span class=\"_ _2\"></span>gesteld<span class=\"_ _2\"></span>e inkomstenbe<span class=\"_ _2\"></span>lasting<span class=\"_ _2\"></span>en worden e<span class=\"_ _2\"></span>chter niet ge<span class=\"_ _2\"></span>bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>t wanne<span class=\"_ _2\"></span>er zij onts<span class=\"_ _2\"></span>taan ui<span class=\"_ _2\"></span>t de aanvankelijke opname van ee<span class=\"_ _2\"></span>n actief of verp<span class=\"_ _2\"></span>lichting i<span class=\"_ _2\"></span>n een an<span class=\"_ _2\"></span>dere transa<span class=\"_ _2\"></span>ctie dan e<span class=\"_ _2\"></span>en be<span class=\"_ _2\"></span>drijf<span class=\"_ _2\"></span>scomb<span class=\"_ _2\"></span>inatie die op het o<span class=\"_ _2\"></span>genb<span class=\"_ _2\"></span>lik van de transa<span class=\"_ _2\"></span>ctie gee<span class=\"_ _2\"></span>n impac<span class=\"_ _2\"></span>t heef<span class=\"_ _6\"></span>t op het b<span class=\"_ _2\"></span>oekh<span class=\"_ _2\"></span>oudkun<span class=\"_ _2\"></span>dige of b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tbare winst of ver<span class=\"_ _2\"></span>lies. D<span class=\"_ _2\"></span>e uitg<span class=\"_ _2\"></span>estelde i<span class=\"_ _2\"></span>nkomstenbela<span class=\"_ _2\"></span>stinge<span class=\"_ _2\"></span>n worden b<span class=\"_ _2\"></span>epaa<span class=\"_ _2\"></span>ld geb<span class=\"_ _2\"></span>ruik makend van de b<span class=\"_ _2\"></span>elastin<span class=\"_ _2\"></span>gtari<span class=\"_ _2\"></span>even (<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>n wet<span class=\"_ _2\"></span>ten) die op de balans<span class=\"_ _2\"></span>datum ui<span class=\"_ _2\"></span>tgevaardigd of in<span class=\"_ _2\"></span>houd<span class=\"_ _2\"></span>elijk ui<span class=\"_ _2\"></span>tgevaardigd zi<span class=\"_ _2\"></span>jn en waar<span class=\"_ _2\"></span>van ver<span class=\"_ _2\"></span>wac<span class=\"_ _2\"></span>ht wordt d<span class=\"_ _2\"></span>at ze van t<span class=\"_ _1a\"></span>oep<span class=\"_ _2\"></span>assing zull<span class=\"_ _2\"></span>en zijn wannee<span class=\"_ _2\"></span>r het ac<span class=\"_ _2\"></span>tief waarop de b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tinglatentie b<span class=\"_ _2\"></span>etrekkin<span class=\"_ _2\"></span>g heef<span class=\"_ _6\"></span>t, gerea<span class=\"_ _2\"></span>liseerd wo<span class=\"_ _2\"></span>rdt of de ui<span class=\"_ _2\"></span>tges<span class=\"_ _2\"></span>telde b<span class=\"_ _2\"></span>elastin<span class=\"_ _2\"></span>gschul<span class=\"_ _2\"></span>d wordt afg<span class=\"_ _2\"></span>ewikkeld.Uitge<span class=\"_ _2\"></span>stelde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingvorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n worden e<span class=\"_ _2\"></span>nkel opge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n wannee<span class=\"_ _2\"></span>r het waars<span class=\"_ _2\"></span>chijnlij<span class=\"_ _2\"></span>k is dat er toekomstig<span class=\"_ _2\"></span>e bela<span class=\"_ _2\"></span>stbare winst b<span class=\"_ _2\"></span>esc<span class=\"_ _2\"></span>hikbaa<span class=\"_ _2\"></span>r zal zijn waarm<span class=\"_ _2\"></span>ee de tijd<span class=\"_ _2\"></span>elijke verschill<span class=\"_ _2\"></span>en kunnen wo<span class=\"_ _2\"></span>rden verre<span class=\"_ _2\"></span>kend.Uitge<span class=\"_ _2\"></span>stelde in<span class=\"_ _2\"></span>komstenbelas<span class=\"_ _2\"></span>tinge<span class=\"_ _2\"></span>n worden voo<span class=\"_ _2\"></span>rzie<span class=\"_ _2\"></span>n voor tijdeli<span class=\"_ _2\"></span>jke v<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>rschill<span class=\"_ _2\"></span>en die voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>vlo<span class=\"_ _2\"></span>eien ui<span class=\"_ _2\"></span>t investering<span class=\"_ _2\"></span>en in doc<span class=\"_ _2\"></span>hteronder<span class=\"_ _2\"></span>nemin<span class=\"_ _2\"></span>gen en de<span class=\"_ _2\"></span>elne<span class=\"_ _2\"></span>minge<span class=\"_ _2\"></span>n, tenzij de groep de volle<span class=\"_ _2\"></span>dige c<span class=\"_ _2\"></span>ontrole h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t over h<span class=\"_ _2\"></span>et mome<span class=\"_ _2\"></span>nt waarop he<span class=\"_ _2\"></span>t tijdeli<span class=\"_ _2\"></span>jke v<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>rschil wo<span class=\"_ _2\"></span>rdt terug<span class=\"_ _2\"></span>geb<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>t e<span class=\"_ _2\"></span>n het waars<span class=\"_ _2\"></span>chijnlijk is dat het tij<span class=\"_ _2\"></span>delijk ver<span class=\"_ _2\"></span>schil niet i<span class=\"_ _2\"></span>n de nabij<span class=\"_ _2\"></span>e toekomst zal worde<span class=\"_ _2\"></span>n teruggeboekt.Uitge<span class=\"_ _2\"></span>stelde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingvorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n en -<span class=\"_ _2\"></span>schuld<span class=\"_ _2\"></span>en worde<span class=\"_ _2\"></span>n ges<span class=\"_ _2\"></span>alde<span class=\"_ _2\"></span>erd als er e<span class=\"_ _2\"></span>en wet<span class=\"_ _2\"></span>telijk afdwin<span class=\"_ _2\"></span>gbaar rec<span class=\"_ _2\"></span>ht be<span class=\"_ _2\"></span>staat om versc<span class=\"_ _2\"></span>huldig<span class=\"_ _2\"></span>de be<span class=\"_ _2\"></span>lasting<span class=\"_ _2\"></span>vorderin<span class=\"_ _2\"></span>gen te sal<span class=\"_ _2\"></span>deren tegen vers<span class=\"_ _2\"></span>chuldi<span class=\"_ _2\"></span>gde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingschul<span class=\"_ _2\"></span>den en wan<span class=\"_ _2\"></span>neer d<span class=\"_ _2\"></span>e uitg<span class=\"_ _2\"></span>estelde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingvord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en en -<span class=\"_ _2\"></span>schul<span class=\"_ _2\"></span>den b<span class=\"_ _2\"></span>etrekkin<span class=\"_ _2\"></span>g heb<span class=\"_ _2\"></span>ben op i<span class=\"_ _2\"></span>nkomstenbela<span class=\"_ _2\"></span>stinge<span class=\"_ _2\"></span>n geheven d<span class=\"_ _2\"></span>oor dezelfd<span class=\"_ _2\"></span>e bel<span class=\"_ _2\"></span>astinga<span class=\"_ _2\"></span>utoriteit o<span class=\"_ _2\"></span>p of<span class=\"_ _2\"></span>wel de b<span class=\"_ _2\"></span>elastb<span class=\"_ _2\"></span>are entitei<span class=\"_ _2\"></span>t of versch<span class=\"_ _2\"></span>illend<span class=\"_ _2\"></span>e bela<span class=\"_ _2\"></span>stbare enti<span class=\"_ _2\"></span>teiten wanne<span class=\"_ _2\"></span>er er ee<span class=\"_ _2\"></span>n intentie be<span class=\"_ _2\"></span>staat o<span class=\"_ _2\"></span>m de sal<span class=\"_ _2\"></span>di op net<span class=\"_ _2\"></span>to basis te veref<span class=\"_ _2\"></span>fen<span class=\"_ _2\"></span>en. Uitge<span class=\"_ _2\"></span>stelde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingen wo<span class=\"_ _2\"></span>rden niet ve<span class=\"_ _2\"></span>rdiscon<span class=\"_ _2\"></span>teerd.IFRIC 23 \u2018Onzekerheid over fis<span class=\"_ _2\"></span>cale b<span class=\"_ _2\"></span>ehan<span class=\"_ _2\"></span>deling<span class=\"_ _2\"></span>en van inkomsten\u2019<span class=\"_ _24\"></span>. D<span class=\"_ _2\"></span>eze int<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>rpretatie ve<span class=\"_ _2\"></span>rduideli<span class=\"_ _2\"></span>jk<span class=\"_ _2\"></span>t de bo<span class=\"_ _2\"></span>ekho<span class=\"_ _2\"></span>udkundi<span class=\"_ _2\"></span>ge ver<span class=\"_ _2\"></span>werk<span class=\"_ _2\"></span>ing voor o<span class=\"_ _2\"></span>nzekerhede<span class=\"_ _2\"></span>n inzake inkomstenbe<span class=\"_ _2\"></span>lasting<span class=\"_ _2\"></span>en. De in<span class=\"_ _2\"></span>terpretatie mo<span class=\"_ _2\"></span>et worde<span class=\"_ _2\"></span>n toege<span class=\"_ _2\"></span>past op d<span class=\"_ _2\"></span>e bep<span class=\"_ _2\"></span>aling van de b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tbare wins<span class=\"_ _2\"></span>t (het bel<span class=\"_ _2\"></span>astbare verl<span class=\"_ _2\"></span>ies)<span class=\"_ _0\"></span>, b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tbare basis<span class=\"_ _2\"></span>, niet<span class=\"_ _1a\"></span>- gec<span class=\"_ _2\"></span>ompe<span class=\"_ _2\"></span>nsee<span class=\"_ _2\"></span>rde fiscal<span class=\"_ _2\"></span>e verliezen, ong<span class=\"_ _2\"></span>ebru<span class=\"_ _2\"></span>ik<span class=\"_ _2\"></span>te belas<span class=\"_ _2\"></span>tingkre<span class=\"_ _2\"></span>dieten en bel<span class=\"_ _2\"></span>astingvo<span class=\"_ _2\"></span>eten, wannee<span class=\"_ _2\"></span>r er onzekerhei<span class=\"_ _2\"></span>d bes<span class=\"_ _2\"></span>taat over het feit of de b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>ting op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men do<span class=\"_ _2\"></span>or een G<span class=\"_ _2\"></span>roep aa<span class=\"_ _2\"></span>nvaard zal worden d<span class=\"_ _2\"></span>oor de b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingau<span class=\"_ _2\"></span>toriteit. Ze wordt toe<span class=\"_ _2\"></span>gepa<span class=\"_ _2\"></span>st op zowel verschul<span class=\"_ _2\"></span>digd<span class=\"_ _2\"></span>e als uitg<span class=\"_ _2\"></span>esteld<span class=\"_ _2\"></span>e belas<span class=\"_ _2\"></span>tinge<span class=\"_ _2\"></span>n wannee<span class=\"_ _2\"></span>r er onzekerheid b<span class=\"_ _2\"></span>estaa<span class=\"_ _2\"></span>t over de belastin<span class=\"_ _2\"></span>gposi<span class=\"_ _2\"></span>tie van een Groe<span class=\"_ _2\"></span>p. De gro<span class=\"_ _2\"></span>ep heef<span class=\"_ _6\"></span>t een g<span class=\"_ _2\"></span>edetai<span class=\"_ _2\"></span>lleerd<span class=\"_ _2\"></span>e inscha<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ting gem<span class=\"_ _2\"></span>aak<span class=\"_ _2\"></span>t van alle b<span class=\"_ _2\"></span>elastin<span class=\"_ _2\"></span>gonzekerhed<span class=\"_ _2\"></span>en binn<span class=\"_ _2\"></span>en de groe<span class=\"_ _2\"></span>p die de vol<span class=\"_ _2\"></span>gend<span class=\"_ _2\"></span>e implic<span class=\"_ _2\"></span>aties he<span class=\"_ _2\"></span>bbe<span class=\"_ _2\"></span>n voor de b<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>houd<span class=\"_ _2\"></span>kundig<span class=\"_ _2\"></span>e princ<span class=\"_ _2\"></span>ipes: a. <span class=\"_ _0\"></span>De gro<span class=\"_ _2\"></span>ep hee<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>t be<span class=\"_ _2\"></span>slist of ha<span class=\"_ _2\"></span>ar onzekere bel<span class=\"_ _2\"></span>astingp<span class=\"_ _2\"></span>ositie<span class=\"_ _2\"></span>s indiv<span class=\"_ _2\"></span>idue<span class=\"_ _2\"></span>el of gezame<span class=\"_ _2\"></span>nlijk in aanme<span class=\"_ _2\"></span>rkin<span class=\"_ _2\"></span>g moeten word<span class=\"_ _2\"></span>en gen<span class=\"_ _2\"></span>omen, g<span class=\"_ _2\"></span>ebase<span class=\"_ _2\"></span>erd op welke benad<span class=\"_ _2\"></span>ering d<span class=\"_ _2\"></span>e be<span class=\"_ _2\"></span>ste voorsp<span class=\"_ _2\"></span>elling<span class=\"_ _2\"></span>en versc<span class=\"_ _2\"></span>haf<span class=\"_ _2\"></span>te van het op<span class=\"_ _2\"></span>losse<span class=\"_ _2\"></span>n van de onzekerhed<span class=\"_ _2\"></span>en met d<span class=\"_ _2\"></span>e belastingautoriteit; b. <span class=\"_ _24\"></span><span class=\"ls0 ws0\">De gro<span class=\"_ _2\"></span>ep is er<span class=\"_ _2\"></span>van ui<span class=\"_ _2\"></span>tgeg<span class=\"_ _2\"></span>aan dat de b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingau<span class=\"_ _2\"></span>toriteit </span>de po<span class=\"_ _2\"></span>sitie zal o<span class=\"_ _2\"></span>nder<span class=\"_ _2\"></span>zoeken (indi<span class=\"_ _2\"></span>en ze gema<span class=\"_ _2\"></span>chtigd is dit te doe<span class=\"_ _2\"></span>n) en volledig<span class=\"_ _2\"></span>e k<span class=\"_ _1a\"></span>ennis za<span class=\"_ _2\"></span>l hebb<span class=\"_ _2\"></span>en van alle relevante informatie; c. <span class=\"_ _0\"></span><span class=\"ls0 ws0\">De gro<span class=\"_ _2\"></span>ep heef<span class=\"_ _6\"></span>t geval pe<span class=\"_ _2\"></span>r geval bes<span class=\"_ _2\"></span>list om ee<span class=\"_ _2\"></span>n </span>onzekere belas<span class=\"_ _2\"></span>tingpo<span class=\"_ _2\"></span>sitie (groep van onzekere bel<span class=\"_ _2\"></span>astingp<span class=\"_ _2\"></span>ositie<span class=\"_ _2\"></span>s) op t<span class=\"_ _1a\"></span>e nem<span class=\"_ _2\"></span>en geb<span class=\"_ _2\"></span>ruik makend van of<span class=\"_ _2\"></span>wel het m<span class=\"_ _2\"></span>ees<span class=\"_ _2\"></span>t waarsch<span class=\"_ _2\"></span>ijnlijke bedra<span class=\"_ _2\"></span>g of de ver<span class=\"_ _2\"></span>wachte waarde, afh<span class=\"_ _2\"></span>ankelijk van wat geda<span class=\"_ _2\"></span>cht word<span class=\"_ _2\"></span>t een b<span class=\"_ _2\"></span>etere voorsp<span class=\"_ _2\"></span>ellin<span class=\"_ _2\"></span>g op te leveren voor h<span class=\"_ _2\"></span>et oplo<span class=\"_ _2\"></span>ssen van elke (<span class=\"_ _0\"></span>gro<span class=\"_ _2\"></span>ep van) onzek<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>re belas<span class=\"_ _2\"></span>tingp<span class=\"_ _2\"></span>ositie(s<span class=\"_ _0\"></span>) o<span class=\"_ _2\"></span>m de waarsc<span class=\"_ _2\"></span>hijnlijkh<span class=\"_ _2\"></span>eid van ee<span class=\"_ _2\"></span>n aanpas<span class=\"_ _2\"></span>sing ui<span class=\"_ _2\"></span>tgevoerd na onde<span class=\"_ _2\"></span>rzoe<span class=\"_ _2\"></span>k te weerspi<span class=\"_ _2\"></span>egel<span class=\"_ _2\"></span>en. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-61-3": {
   "value": "T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.19<span class=\"_ _0\"></span>. V<span class=\"_ _0\"></span>oo<span class=\"_ _2\"></span>rzie<span class=\"_ _2\"></span>ning<span class=\"_ _2\"></span>enV<span class=\"_ _0\"></span>oo<span class=\"_ _2\"></span>rzie<span class=\"_ _2\"></span>ninge<span class=\"_ _2\"></span>n voor he<span class=\"_ _2\"></span>rstruc<span class=\"_ _2\"></span>turerings<span class=\"_ _2\"></span>kosten, juridisch<span class=\"_ _2\"></span>e claims, s<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>vic<span class=\"_ _2\"></span>egara<span class=\"_ _2\"></span>nties en c<span class=\"_ _2\"></span>ompe<span class=\"_ _2\"></span>nsatieverp<span class=\"_ _2\"></span>lichting<span class=\"_ _2\"></span>en worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n wannee<span class=\"_ _2\"></span>r de groep e<span class=\"_ _2\"></span>en be<span class=\"_ _2\"></span>staa<span class=\"_ _2\"></span>nde in rechte afdwin<span class=\"_ _2\"></span>gbare of feitelijke verpli<span class=\"_ _2\"></span>chting he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t ten gevolge van ge<span class=\"_ _2\"></span>beur<span class=\"_ _6\"></span>tenissen in h<span class=\"_ _2\"></span>et verle<span class=\"_ _2\"></span>den, he<span class=\"_ _2\"></span>t waarsc<span class=\"_ _2\"></span>hijnlijk is dat e<span class=\"_ _2\"></span>en ui<span class=\"_ _2\"></span>tstroom van mid<span class=\"_ _2\"></span>dele<span class=\"_ _2\"></span>n vereist zal zijn om d<span class=\"_ _2\"></span>e verplic<span class=\"_ _2\"></span>hting af te wikkelen en h<span class=\"_ _2\"></span>et be<span class=\"_ _2\"></span>drag op be<span class=\"_ _2\"></span>trouwbare wijze kan word<span class=\"_ _2\"></span>en ges<span class=\"_ _2\"></span>chat. Er worden gee<span class=\"_ _2\"></span>n voor<span class=\"_ _2\"></span>ziening<span class=\"_ _2\"></span>en op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men voor toe<span class=\"_ _2\"></span>komstige bedrij<span class=\"_ _2\"></span>fsverliez<span class=\"_ _0\"></span>en.Wanneer er s<span class=\"_ _2\"></span>prake is van een aantal g<span class=\"_ _2\"></span>elijkaard<span class=\"_ _2\"></span>ige verplic<span class=\"_ _2\"></span>htinge<span class=\"_ _2\"></span>n, wordt de c<span class=\"_ _2\"></span>ategor<span class=\"_ _2\"></span>ie van verplic<span class=\"_ _2\"></span>htingen in haar ge<span class=\"_ _2\"></span>hee<span class=\"_ _2\"></span>l bes<span class=\"_ _2\"></span>chouwd o<span class=\"_ _2\"></span>m te bepal<span class=\"_ _2\"></span>en of het waar<span class=\"_ _2\"></span>schijnli<span class=\"_ _2\"></span>jk is dat ee<span class=\"_ _2\"></span>n uitstro<span class=\"_ _2\"></span>om van midd<span class=\"_ _2\"></span>elen vereis<span class=\"_ _2\"></span>t zal zijn om de verp<span class=\"_ _2\"></span>lichting<span class=\"_ _2\"></span>en af te wikkelen. Een voor<span class=\"_ _2\"></span>zienin<span class=\"_ _2\"></span>g wordt opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en zelfs al<span class=\"_ _2\"></span>s de waarsc<span class=\"_ _2\"></span>hijnlijk<span class=\"_ _2\"></span>heid van ee<span class=\"_ _2\"></span>n uitstro<span class=\"_ _2\"></span>om met b<span class=\"_ _2\"></span>etrekkin<span class=\"_ _2\"></span>g tot \u00e9\u00e9n van de items in d<span class=\"_ _2\"></span>ezelfde categ<span class=\"_ _2\"></span>orie van verplic<span class=\"_ _2\"></span>htingen k<span class=\"_ _2\"></span>lein is.V<span class=\"_ _0\"></span>oo<span class=\"_ _2\"></span>rzie<span class=\"_ _2\"></span>ninge<span class=\"_ _2\"></span>n worden b<span class=\"_ _2\"></span>erekend tege<span class=\"_ _2\"></span>n de cont<span class=\"_ _2\"></span>ante waarde van de be<span class=\"_ _2\"></span>ste schat<span class=\"_ _2\"></span>tin<span class=\"_ _2\"></span>g van het mana<span class=\"_ _2\"></span>gem<span class=\"_ _2\"></span>ent van de kosten vereist om d<span class=\"_ _2\"></span>e huidig<span class=\"_ _2\"></span>e verplic<span class=\"_ _2\"></span>hting af te wikkelen o<span class=\"_ _2\"></span>p het einde van d<span class=\"_ _2\"></span>e versla<span class=\"_ _2\"></span>gperi<span class=\"_ _2\"></span>ode. D<span class=\"_ _2\"></span>e disco<span class=\"_ _2\"></span>nteringsvoet d<span class=\"_ _2\"></span>ie wordt g<span class=\"_ _2\"></span>ebrui<span class=\"_ _2\"></span>k<span class=\"_ _2\"></span>t om de co<span class=\"_ _2\"></span>ntante waarde te be<span class=\"_ _2\"></span>palen is e<span class=\"_ _2\"></span>en disco<span class=\"_ _2\"></span>nteringsvoe<span class=\"_ _2\"></span>t v\u00f3\u00f3r be<span class=\"_ _2\"></span>lasting<span class=\"_ _2\"></span>en die e<span class=\"_ _2\"></span>en afspie<span class=\"_ _2\"></span>gelin<span class=\"_ _2\"></span>g is van de huidi<span class=\"_ _2\"></span>ge mark<span class=\"_ _6\"></span>tbeo<span class=\"_ _2\"></span>ordelin<span class=\"_ _2\"></span>gen van de tijd<span class=\"_ _2\"></span>swaarde van geld e<span class=\"_ _2\"></span>n de sp<span class=\"_ _2\"></span>ecifi<span class=\"_ _2\"></span>eke risico\u2019<span class=\"_ _0\"></span>s van de verp<span class=\"_ _2\"></span>lichting. D<span class=\"_ _2\"></span>e toenam<span class=\"_ _2\"></span>e van de voor<span class=\"_ _2\"></span>zienin<span class=\"_ _2\"></span>g als gevolg van het ve<span class=\"_ _2\"></span>rstrijken van tijd wordt o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n als intrestu<span class=\"_ _2\"></span>itgave.T<span class=\"_ _24\"></span>oelichting 1.<span class=\"_ _2\"></span>20. P<span class=\"_ _0\"></span>ersoneels<span class=\"_ _2\"></span>-beloningenPensioenverplichtingenIAS 19 ondersc<span class=\"_ _2\"></span>heid<span class=\"_ _2\"></span>t t<span class=\"_ _2\"></span>wee t<span class=\"_ _2\"></span>ype<span class=\"_ _2\"></span>s van regel<span class=\"_ _2\"></span>ingen b<span class=\"_ _2\"></span>etref<span class=\"_ _2\"></span>fen<span class=\"_ _2\"></span>de vergo<span class=\"_ _2\"></span>eding<span class=\"_ _2\"></span>en na ui<span class=\"_ _2\"></span>tdienst<span class=\"_ _2\"></span>tredi<span class=\"_ _2\"></span>ng:T<span class=\"_ _24\"></span>o<span class=\"_ _2\"></span>eg<span class=\"_ _2\"></span>ezegde<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>bijdrag<span class=\"_ _2\"></span>ereg<span class=\"_ _2\"></span>elinge<span class=\"_ _2\"></span>n of \u2018<span class=\"_ _0\"></span>de<span class=\"_ _2\"></span>fined c<span class=\"_ _2\"></span>ontribu<span class=\"_ _2\"></span>tion plans\u2019 (D<span class=\"_ _2\"></span>C<span class=\"_ _2\"></span>-p<span class=\"_ _2\"></span>lanne<span class=\"_ _2\"></span>n<span class=\"_ _1a\"></span>) zijn rege<span class=\"_ _2\"></span>linge<span class=\"_ _2\"></span>n betref<span class=\"_ _2\"></span>fen<span class=\"_ _2\"></span>de vergo<span class=\"_ _2\"></span>edin<span class=\"_ _2\"></span>g na uitdie<span class=\"_ _2\"></span>nst<span class=\"_ _2\"></span>tredin<span class=\"_ _2\"></span>g waarbij e<span class=\"_ _2\"></span>en ond<span class=\"_ _2\"></span>erne<span class=\"_ _2\"></span>ming vaste bijdrag<span class=\"_ _2\"></span>en be<span class=\"_ _2\"></span>taalt in e<span class=\"_ _2\"></span>en af<span class=\"_ _2\"></span>zonder<span class=\"_ _2\"></span>lijke entiteit (een fonds of groepsve<span class=\"_ _2\"></span>rzekerings<span class=\"_ _2\"></span>contrac<span class=\"_ _2\"></span>t) en geen in re<span class=\"_ _2\"></span>chte afdwingba<span class=\"_ _2\"></span>re of feitelijke verplich<span class=\"_ _2\"></span>ting hee<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>t om verde<span class=\"_ _2\"></span>re bijdrag<span class=\"_ _2\"></span>en te beta<span class=\"_ _2\"></span>len indi<span class=\"_ _2\"></span>en het fon<span class=\"_ _2\"></span>ds niet over vold<span class=\"_ _2\"></span>oend<span class=\"_ _2\"></span>e activa b<span class=\"_ _2\"></span>eschik<span class=\"_ _6\"></span>t om alle p<span class=\"_ _2\"></span>erso<span class=\"_ _2\"></span>nee<span class=\"_ _2\"></span>lsbel<span class=\"_ _2\"></span>oning<span class=\"_ _2\"></span>en te betale<span class=\"_ _2\"></span>n die verba<span class=\"_ _2\"></span>nd houd<span class=\"_ _2\"></span>en met we<span class=\"_ _2\"></span>rkne<span class=\"_ _2\"></span>mers<span class=\"_ _2\"></span>presta<span class=\"_ _2\"></span>ties in de hui<span class=\"_ _2\"></span>dige of vorige p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>des;T<span class=\"_ _24\"></span>o<span class=\"_ _2\"></span>eg<span class=\"_ _2\"></span>ezegde<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>pens<span class=\"_ _2\"></span>ioenre<span class=\"_ _2\"></span>gelin<span class=\"_ _2\"></span>gen of \u2018defined b<span class=\"_ _2\"></span>enefi<span class=\"_ _2\"></span>t plans\u2019 (D<span class=\"_ _2\"></span>B-<span class=\"_ _2\"></span>pl<span class=\"_ _2\"></span>annen) zijn alle and<span class=\"_ _2\"></span>ere rege<span class=\"_ _2\"></span>linge<span class=\"_ _2\"></span>n betref<span class=\"_ _6\"></span>fende vergo<span class=\"_ _2\"></span>edin<span class=\"_ _2\"></span>gen na u<span class=\"_ _2\"></span>itdienst<span class=\"_ _2\"></span>tre<span class=\"_ _2\"></span>ding dan toege<span class=\"_ _0\"></span>zegde<span class=\"_ _2\"></span>-bijdrageregeli<span class=\"_ _1a\"></span>ngen.De enti<span class=\"_ _2\"></span>teiten van de groe<span class=\"_ _2\"></span>p hanteren \u00e9\u00e9<span class=\"_ _2\"></span>n toegezegd pens<span class=\"_ _2\"></span>ioen<span class=\"_ _2\"></span>regelin<span class=\"_ _2\"></span>g voor ee<span class=\"_ _2\"></span>n groep m<span class=\"_ _2\"></span>anage<span class=\"_ _2\"></span>rs en vers<span class=\"_ _2\"></span>chillen<span class=\"_ _2\"></span>de pens<span class=\"_ _2\"></span>ioen<span class=\"_ _2\"></span>regelin<span class=\"_ _2\"></span>gen die wo<span class=\"_ _2\"></span>rden gefi<span class=\"_ _2\"></span>nanci<span class=\"_ _2\"></span>erd doo<span class=\"_ _2\"></span>r beta<span class=\"_ _2\"></span>lingen a<span class=\"_ _2\"></span>an verzekerin<span class=\"_ _2\"></span>gsmaats<span class=\"_ _2\"></span>chapp<span class=\"_ _2\"></span>ijen. G<span class=\"_ _2\"></span>elet op de Bel<span class=\"_ _2\"></span>gische we<span class=\"_ _2\"></span>tgeving di<span class=\"_ _2\"></span>e van toepassin<span class=\"_ _2\"></span>g is op de 2de pens<span class=\"_ _2\"></span>ioen<span class=\"_ _2\"></span>pijler (zogen<span class=\"_ _2\"></span>aamde \u2018<span class=\"_ _2\"></span>Wet V<span class=\"_ _0\"></span>and<span class=\"_ _2\"></span>enbrou<span class=\"_ _2\"></span>cke\u2019)<span class=\"_ _0\"></span>, moe<span class=\"_ _2\"></span>ten alle Belgis<span class=\"_ _2\"></span>che toe<span class=\"_ _2\"></span>gezegde<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>bijdra<span class=\"_ _2\"></span>gere<span class=\"_ _2\"></span>geling<span class=\"_ _2\"></span>en onde<span class=\"_ _2\"></span>r IFRS bes<span class=\"_ _2\"></span>chouwd wo<span class=\"_ _2\"></span>rden als toe<span class=\"_ _2\"></span>gezegde<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>p<span class=\"_ _2\"></span>ensio<span class=\"_ _2\"></span>en<span class=\"_ _2\"></span>- rege<span class=\"_ _2\"></span>lingen<span class=\"_ _2\"></span>. De Wet V<span class=\"_ _0\"></span>ande<span class=\"_ _2\"></span>nbrouc<span class=\"_ _2\"></span>ke bepaal<span class=\"_ _2\"></span>t dat de werkgevers in het ka<span class=\"_ _2\"></span>der van toeg<span class=\"_ _2\"></span>ezegde<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>bijdrag<span class=\"_ _2\"></span>ereg<span class=\"_ _2\"></span>elinge<span class=\"_ _2\"></span>n, een min<span class=\"_ _2\"></span>imumrend<span class=\"_ _2\"></span>emen<span class=\"_ _2\"></span>t van 3,<span class=\"_ _1a\"></span>75<span class=\"_ _0\"></span>% mo<span class=\"_ _2\"></span>eten waarb<span class=\"_ _2\"></span>orgen o<span class=\"_ _2\"></span>p werkne<span class=\"_ _2\"></span>mers<span class=\"_ _2\"></span>bijdrag<span class=\"_ _2\"></span>en en van 3,25% op werkgeversbijd<span class=\"_ _2\"></span>ragen. Kor<span class=\"_ _2\"></span>t voor h<span class=\"_ _2\"></span>et jaarein<span class=\"_ _2\"></span>de van 2015 is er echter e<span class=\"_ _2\"></span>en wijzigin<span class=\"_ _2\"></span>g in de Belg<span class=\"_ _2\"></span>ische wetg<span class=\"_ _2\"></span>eving do<span class=\"_ _2\"></span>orgevoe<span class=\"_ _2\"></span>rd die resul<span class=\"_ _2\"></span>teerde in e<span class=\"_ _2\"></span>en dalin<span class=\"_ _2\"></span>g van het gewaarb<span class=\"_ _2\"></span>orgd<span class=\"_ _2\"></span>e rende<span class=\"_ _2\"></span>ment van 3,25% tot een minimal<span class=\"_ _2\"></span>e rentevoet geba<span class=\"_ _2\"></span>seerd o<span class=\"_ _2\"></span>p de Belg<span class=\"_ _2\"></span>ische ren<span class=\"_ _2\"></span>tevoet op 10 jaar<span class=\"_ _0\"></span>, ma<span class=\"_ _2\"></span>ar binne<span class=\"_ _2\"></span>n de vork van 1,75<span class=\"_ _0\"></span>%<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>3,25%. De nieuwe ren<span class=\"_ _2\"></span>tev<span class=\"_ _1a\"></span>oet (<span class=\"_ _2\"></span>1,7<span class=\"_ _0\"></span>5% per 31 dec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 2022 en pe<span class=\"_ _2\"></span>r 31 decemb<span class=\"_ _2\"></span>er 2021) is van toepassin<span class=\"_ _2\"></span>g voor de ja<span class=\"_ _2\"></span>ren na 2015 op de toekomstige b<span class=\"_ _2\"></span>ijdrag<span class=\"_ _2\"></span>en en oo<span class=\"_ _2\"></span>k op de ge<span class=\"_ _2\"></span>cumule<span class=\"_ _2\"></span>erde bij<span class=\"_ _2\"></span>dragen van h<span class=\"_ _2\"></span>et verle<span class=\"_ _2\"></span>den vanaf 31 decem<span class=\"_ _2\"></span>ber 2015 wannee<span class=\"_ _2\"></span>r het fina<span class=\"_ _2\"></span>ncier<span class=\"_ _2\"></span>ingsor<span class=\"_ _2\"></span>ganisme g<span class=\"_ _2\"></span>een bep<span class=\"_ _2\"></span>aald re<span class=\"_ _2\"></span>sultaa<span class=\"_ _2\"></span>t op de bij<span class=\"_ _2\"></span>dragen kan g<span class=\"_ _2\"></span>arande<span class=\"_ _2\"></span>ren tot de pens<span class=\"_ _2\"></span>ioner<span class=\"_ _2\"></span>ingsl<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>tijd<span class=\"_ _2\"></span>. W<span class=\"_ _1a\"></span>anne<span class=\"_ _2\"></span>er het org<span class=\"_ _2\"></span>anisme e<span class=\"_ _2\"></span>en derg<span class=\"_ _2\"></span>elijk resul<span class=\"_ _2\"></span>taat kan garan<span class=\"_ _2\"></span>deren, b<span class=\"_ _2\"></span>lijven de h<span class=\"_ _2\"></span>istorisch<span class=\"_ _2\"></span>e rentevoeten van toepassi<span class=\"_ _2\"></span>ng.Doo<span class=\"_ _2\"></span>r deze gegaran<span class=\"_ _2\"></span>dee<span class=\"_ _2\"></span>rde minimum<span class=\"_ _2\"></span>rendem<span class=\"_ _2\"></span>enten is de werkgever blo<span class=\"_ _2\"></span>otges<span class=\"_ _2\"></span>teld aan ee<span class=\"_ _2\"></span>n financ<span class=\"_ _2\"></span>ieel ri<span class=\"_ _2\"></span>sico: verdere bij<span class=\"_ _2\"></span>dragen zou<span class=\"_ _2\"></span>den vereis<span class=\"_ _2\"></span>t kunnen zi<span class=\"_ _2\"></span>jn als het rende<span class=\"_ _2\"></span>ment o<span class=\"_ _2\"></span>p de activa nie<span class=\"_ _2\"></span>t voldo<span class=\"_ _2\"></span>ende is o<span class=\"_ _2\"></span>m het minimumvoord<span class=\"_ _2\"></span>eel te be<span class=\"_ _2\"></span>halen d<span class=\"_ _2\"></span>at beta<span class=\"_ _2\"></span>ald mo<span class=\"_ _2\"></span>et worden<span class=\"_ _2\"></span>. De gro<span class=\"_ _2\"></span>ep heef<span class=\"_ _6\"></span>t rege<span class=\"_ _2\"></span>lingen d<span class=\"_ _2\"></span>ie gefinan<span class=\"_ _2\"></span>cierd word<span class=\"_ _2\"></span>en via ver<span class=\"_ _2\"></span>zekeringsc<span class=\"_ _2\"></span>ontracten. D<span class=\"_ _2\"></span>e \u2018projected uni<span class=\"_ _2\"></span>t credi<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>\u2019-metho<span class=\"_ _2\"></span>de is geb<span class=\"_ _2\"></span>ruik<span class=\"_ _2\"></span>t al<span class=\"_ _2\"></span>s actuari<span class=\"_ _2\"></span>\u00eble techni<span class=\"_ _2\"></span>ek voor de waarder<span class=\"_ _2\"></span>ing van de verp<span class=\"_ _2\"></span>lichting u<span class=\"_ _2\"></span>it ho<span class=\"_ _2\"></span>ofde van toegezegd<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>-pens<span class=\"_ _2\"></span>ioen<span class=\"_ _2\"></span>regelin<span class=\"_ _2\"></span>gen. M<span class=\"_ _2\"></span>erk op d<span class=\"_ _2\"></span>at voor de b<span class=\"_ _2\"></span>onusp<span class=\"_ _2\"></span>lanne<span class=\"_ _2\"></span>n een vere<span class=\"_ _2\"></span>envoudig<span class=\"_ _2\"></span>de be<span class=\"_ _2\"></span>nader<span class=\"_ _2\"></span>ing word<span class=\"_ _2\"></span>t toegep<span class=\"_ _2\"></span>ast, aang<span class=\"_ _2\"></span>ezien het niet m<span class=\"_ _2\"></span>oge<span class=\"_ _2\"></span>lijk is om toekomstig<span class=\"_ _2\"></span>e bonus<span class=\"_ _2\"></span>sen (die t<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>ekomstige b<span class=\"_ _2\"></span>ijdrage<span class=\"_ _2\"></span>n defini\u00eb<span class=\"_ _2\"></span>ren) t<span class=\"_ _0\"></span>e vo<span class=\"_ _2\"></span>orsp<span class=\"_ _2\"></span>ellen. De re\u00eb<span class=\"_ _2\"></span>le waarde van d<span class=\"_ _2\"></span>e fondsb<span class=\"_ _2\"></span>eleg<span class=\"_ _2\"></span>ging is g<span class=\"_ _2\"></span>ebase<span class=\"_ _2\"></span>erd op\u00a7 113 van IAS 19 en wordt ge<span class=\"_ _2\"></span>defini<span class=\"_ _2\"></span>eerd als d<span class=\"_ _2\"></span>e contan<span class=\"_ _2\"></span>te waarde van de d<span class=\"_ _2\"></span>oor de ver<span class=\"_ _2\"></span>zekeringsm<span class=\"_ _2\"></span>aatsch<span class=\"_ _2\"></span>appij geg<span class=\"_ _2\"></span>arande<span class=\"_ _2\"></span>erde p<span class=\"_ _2\"></span>ensio<span class=\"_ _2\"></span>enkapi<span class=\"_ _2\"></span>talen (op basis van d<span class=\"_ _2\"></span>e door de ver<span class=\"_ _2\"></span>zekeringsmaa<span class=\"_ _2\"></span>tschap<span class=\"_ _2\"></span>pij vastge<span class=\"_ _2\"></span>stelde ta<span class=\"_ _2\"></span>rieven)<span class=\"_ _0\"></span>. De ge<span class=\"_ _2\"></span>bruik<span class=\"_ _2\"></span>te disc<span class=\"_ _2\"></span>ontering<span class=\"_ _2\"></span>svoet hou<span class=\"_ _2\"></span>dt rekening m<span class=\"_ _2\"></span>et het bel<span class=\"_ _2\"></span>eggi<span class=\"_ _2\"></span>ngsrisi<span class=\"_ _2\"></span>co van finan<span class=\"_ _2\"></span>ci\u00eble ins<span class=\"_ _2\"></span>tellinge<span class=\"_ _2\"></span>n door te ver<span class=\"_ _2\"></span>wijzen naar finan<span class=\"_ _2\"></span>ci\u00eble A-<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>bligati<span class=\"_ _2\"></span>es. Daarom word<span class=\"_ _2\"></span>t een extra versc<span class=\"_ _2\"></span>hil toegevoe<span class=\"_ _2\"></span>gd aan d<span class=\"_ _2\"></span>e disco<span class=\"_ _2\"></span>nteringsvoe<span class=\"_ _2\"></span>t van de verplic<span class=\"_ _2\"></span>hting uit ho<span class=\"_ _2\"></span>ofde van toeg<span class=\"_ _2\"></span>ezegde<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>pens<span class=\"_ _2\"></span>ioenre<span class=\"_ _2\"></span>gelin<span class=\"_ _2\"></span>gen (\u2018defined ben<span class=\"_ _2\"></span>efit p<span class=\"_ _2\"></span>lans\u2019 of DB<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>plann<span class=\"_ _2\"></span>en) dat het versc<span class=\"_ _2\"></span>hil weerg<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t tussen A<span class=\"_ _2\"></span>A-<span class=\"_ _2\"></span>be<span class=\"_ _2\"></span>drij<span class=\"_ _2\"></span>fsob<span class=\"_ _2\"></span>ligaties e<span class=\"_ _2\"></span>n A-<span class=\"_ _2\"></span>bedr<span class=\"_ _2\"></span>ijfs<span class=\"_ _2\"></span>obliga<span class=\"_ _2\"></span>ties. Op 31 dec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 2022 be<span class=\"_ _2\"></span>droeg d<span class=\"_ _2\"></span>eze kloof 125 basisp<span class=\"_ _2\"></span>unten.Andere ver<span class=\"_ _0\"></span>plichtingen na uitdiensttredingDe gro<span class=\"_ _2\"></span>ep heef<span class=\"_ _6\"></span>t gee<span class=\"_ _2\"></span>n andere ver<span class=\"_ _2\"></span>plichtin<span class=\"_ _2\"></span>gen na uitdienst<span class=\"_ _2\"></span>treding.OntslagvergoedingenOntsla<span class=\"_ _2\"></span>gvergo<span class=\"_ _2\"></span>edin<span class=\"_ _2\"></span>gen zijn ver<span class=\"_ _2\"></span>schuld<span class=\"_ _2\"></span>igd wanne<span class=\"_ _2\"></span>er het diens<span class=\"_ _2\"></span>tve<span class=\"_ _2\"></span>rband van e<span class=\"_ _2\"></span>en werk<span class=\"_ _2\"></span>neme<span class=\"_ _2\"></span>r wordt b<span class=\"_ _2\"></span>e\u00ebin<span class=\"_ _2\"></span>digd do<span class=\"_ _2\"></span>or de groe<span class=\"_ _2\"></span>p v\u00f3\u00f3r de no<span class=\"_ _2\"></span>rmale p<span class=\"_ _2\"></span>ensi<span class=\"_ _2\"></span>oend<span class=\"_ _2\"></span>atum of wannee<span class=\"_ _2\"></span>r een wer<span class=\"_ _2\"></span>knem<span class=\"_ _2\"></span>er in ruil vo<span class=\"_ _2\"></span>or deze vergoe<span class=\"_ _2\"></span>ding<span class=\"_ _2\"></span>en vrijw<span class=\"_ _2\"></span>illig ontsla<span class=\"_ _2\"></span>g heef<span class=\"_ _6\"></span>t aanvaard. De gro<span class=\"_ _2\"></span>ep bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>t ee<span class=\"_ _2\"></span>n verplic<span class=\"_ _2\"></span>hting en uitg<span class=\"_ _2\"></span>ave voor ontsla<span class=\"_ _2\"></span>gvergo<span class=\"_ _2\"></span>eding<span class=\"_ _2\"></span>en op de v<span class=\"_ _2\"></span>roeg<span class=\"_ _2\"></span>ste van de volg<span class=\"_ _2\"></span>ende da<span class=\"_ _2\"></span>ta: (<span class=\"_ _0\"></span>a) wannee<span class=\"_ _2\"></span>r de groep h<span class=\"_ _2\"></span>et aanb<span class=\"_ _2\"></span>od van deze voordel<span class=\"_ _2\"></span>en niet lan<span class=\"_ _2\"></span>ger kan in<span class=\"_ _2\"></span>trekken; en (b<span class=\"_ _0\"></span>) wann<span class=\"_ _2\"></span>eer d<span class=\"_ _2\"></span>e groep kosten bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>t voo<span class=\"_ _2\"></span>r een he<span class=\"_ _2\"></span>rstru<span class=\"_ _2\"></span>cturerin<span class=\"_ _2\"></span>g die binne<span class=\"_ _2\"></span>n het toep<span class=\"_ _2\"></span>assings<span class=\"_ _2\"></span>gebie<span class=\"_ _2\"></span>d van IAS 3<span class=\"_ _0\"></span>7 val<span class=\"_ _2\"></span>t en de b<span class=\"_ _2\"></span>etaling van ontsla<span class=\"_ _2\"></span>gvergo<span class=\"_ _2\"></span>edin<span class=\"_ _2\"></span>gen inho<span class=\"_ _2\"></span>udt. Vergoe<span class=\"_ _2\"></span>dingen d<span class=\"_ _2\"></span>ie worden toege<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>end na m<span class=\"_ _2\"></span>eer da<span class=\"_ _2\"></span>n 12 maand<span class=\"_ _2\"></span>en na het e<span class=\"_ _2\"></span>inde van de versla<span class=\"_ _2\"></span>gper<span class=\"_ _2\"></span>iode wo<span class=\"_ _2\"></span>rden verdisc<span class=\"_ _2\"></span>onteerd teg<span class=\"_ _2\"></span>en hun conta<span class=\"_ _2\"></span>nte waarde.In Belg<span class=\"_ _2\"></span>i\u00eb zorgt het sys<span class=\"_ _2\"></span>teem van bru<span class=\"_ _2\"></span>gpens<span class=\"_ _2\"></span>ioen e<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>voor dat oude<span class=\"_ _2\"></span>re per<span class=\"_ _2\"></span>sone<span class=\"_ _2\"></span>n die doo<span class=\"_ _2\"></span>r hun werkgever ontsla<span class=\"_ _2\"></span>gen worde<span class=\"_ _2\"></span>n of die aan<span class=\"_ _2\"></span>gemo<span class=\"_ _2\"></span>edig<span class=\"_ _2\"></span>d worden o<span class=\"_ _2\"></span>m hun diens<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>verband te be\u00ebin<span class=\"_ _2\"></span>digen e<span class=\"_ _2\"></span>n die aan b<span class=\"_ _2\"></span>epaa<span class=\"_ _2\"></span>lde voor<span class=\"_ _2\"></span>wa<span class=\"_ _2\"></span>arden voldo<span class=\"_ _2\"></span>en, in aanm<span class=\"_ _2\"></span>erk<span class=\"_ _2\"></span>ing komen voor e<span class=\"_ _2\"></span>en aanvull<span class=\"_ _2\"></span>ende werkl<span class=\"_ _2\"></span>oosh<span class=\"_ _2\"></span>eidsui<span class=\"_ _2\"></span>tkering die be<span class=\"_ _2\"></span>taald word<span class=\"_ _2\"></span>t doo<span class=\"_ _2\"></span>r hun vroe<span class=\"_ _2\"></span>gere werk<span class=\"_ _0\"></span>gever bov<span class=\"_ _0\"></span>enop de werkloosheidsuit<span class=\"_ _1a\"></span>k<span class=\"_ _1a\"></span>eringen die<span class=\"_ _0\"></span> b<span class=\"_ _2\"></span>etaaldworden d<span class=\"_ _2\"></span>oor de s<span class=\"_ _2\"></span>ocial<span class=\"_ _2\"></span>e zekerheid. D<span class=\"_ _2\"></span>oorga<span class=\"_ _2\"></span>ans wordt d<span class=\"_ _2\"></span>ie uitkering b<span class=\"_ _2\"></span>etaal<span class=\"_ _2\"></span>d tot de normal<span class=\"_ _2\"></span>e pensi<span class=\"_ _2\"></span>oenl<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>tij<span class=\"_ _2\"></span>d die 65 jaar b<span class=\"_ _2\"></span>edra<span class=\"_ _2\"></span>agt.Binnen d<span class=\"_ _2\"></span>e groep g<span class=\"_ _2\"></span>enieten versc<span class=\"_ _2\"></span>hillen<span class=\"_ _2\"></span>de voorm<span class=\"_ _2\"></span>alige werkn<span class=\"_ _2\"></span>emer<span class=\"_ _2\"></span>s van het systeem van \u2018br<span class=\"_ _2\"></span>ugpe<span class=\"_ _2\"></span>nsioe<span class=\"_ _2\"></span>n\u2019<span class=\"_ _24\"></span>, op basis van ver<span class=\"_ _2\"></span>schill<span class=\"_ _2\"></span>ende Be<span class=\"_ _2\"></span>lgisch<span class=\"_ _2\"></span>e coll<span class=\"_ _2\"></span>ectieve arbe<span class=\"_ _2\"></span>idsoveree<span class=\"_ _2\"></span>nkomsten (<span class=\"_ _1a\"></span>cao\u2019<span class=\"_ _0\"></span>s) die van krach<span class=\"_ _2\"></span>t zijn voor de sector (tex<span class=\"_ _2\"></span>tielnijve<span class=\"_ _2\"></span>rheid e<span class=\"_ _2\"></span>n breiwerk / i<span class=\"_ _2\"></span>ndustri<span class=\"_ _2\"></span>e textile et de la b<span class=\"_ _2\"></span>onneterie) of die sp<span class=\"_ _2\"></span>eci<span class=\"_ _2\"></span>fiek zijn voor d<span class=\"_ _2\"></span>e groep. D<span class=\"_ _2\"></span>eze cao\u2019<span class=\"_ _0\"></span>s b<span class=\"_ _2\"></span>eschr<span class=\"_ _2\"></span>ijven de ver<span class=\"_ _2\"></span>schille<span class=\"_ _2\"></span>nde mo<span class=\"_ _2\"></span>geli<span class=\"_ _2\"></span>jkhe<span class=\"_ _2\"></span>den waarover werkn<span class=\"_ _2\"></span>emer<span class=\"_ _2\"></span>s in de se<span class=\"_ _2\"></span>ctor besc<span class=\"_ _2\"></span>hikken om te genieten van het bru<span class=\"_ _2\"></span>gpensi<span class=\"_ _2\"></span>oen, d<span class=\"_ _2\"></span>e opric<span class=\"_ _2\"></span>hting van ee<span class=\"_ _2\"></span>n sector<span class=\"_ _2\"></span>fon<span class=\"_ _2\"></span>ds (fonds voor b<span class=\"_ _2\"></span>estaa<span class=\"_ _2\"></span>nszekerheid / fond<span class=\"_ _2\"></span>s de s\u00e9c<span class=\"_ _2\"></span>urit\u00e9 d\u2019<span class=\"_ _0\"></span>existen<span class=\"_ _2\"></span>ce)<span class=\"_ _0\"></span>, dee<span class=\"_ _2\"></span>ltijdse a<span class=\"_ _2\"></span>rbei<span class=\"_ _2\"></span>d, ople<span class=\"_ _2\"></span>iding e<span class=\"_ _2\"></span>n training, enz. Er be<span class=\"_ _2\"></span>staan bep<span class=\"_ _2\"></span>aald<span class=\"_ _2\"></span>e cao\u2019<span class=\"_ _0\"></span>s voor ar<span class=\"_ _2\"></span>bei<span class=\"_ _2\"></span>ders en a<span class=\"_ _2\"></span>ndere voo<span class=\"_ _2\"></span>r be<span class=\"_ _2\"></span>diend<span class=\"_ _2\"></span>en. Er besta<span class=\"_ _2\"></span>an bep<span class=\"_ _2\"></span>aald<span class=\"_ _2\"></span>e cao'<span class=\"_ _0\"></span>s voor ar<span class=\"_ _2\"></span>beid<span class=\"_ _2\"></span>ers en an<span class=\"_ _2\"></span>dere voor b<span class=\"_ _2\"></span>edien<span class=\"_ _2\"></span>den. V<span class=\"_ _0\"></span>oo<span class=\"_ _2\"></span>r deze brugp<span class=\"_ _2\"></span>ensio<span class=\"_ _2\"></span>ene<span class=\"_ _2\"></span>n die rechts<span class=\"_ _2\"></span>treeks doo<span class=\"_ _2\"></span>r de werkgever worden b<span class=\"_ _2\"></span>etaal<span class=\"_ _2\"></span>d, zou een voo<span class=\"_ _2\"></span>rzie<span class=\"_ _2\"></span>ning mo<span class=\"_ _2\"></span>eten worden a<span class=\"_ _2\"></span>angel<span class=\"_ _2\"></span>egd overe<span class=\"_ _2\"></span>enkomstig IAS 19<span class=\"_ _24\"></span>. D<span class=\"_ _2\"></span>ie werd vastgel<span class=\"_ _2\"></span>egd a<span class=\"_ _2\"></span>ls de cont<span class=\"_ _2\"></span>ante waarde van de b<span class=\"_ _2\"></span>este raming van toekomstige kass<span class=\"_ _2\"></span>tromen. D<span class=\"_ _2\"></span>e geb<span class=\"_ _2\"></span>ruik<span class=\"_ _2\"></span>te disco<span class=\"_ _2\"></span>nteringsvoe<span class=\"_ _2\"></span>t is geba<span class=\"_ _2\"></span>seerd o<span class=\"_ _2\"></span>p het rend<span class=\"_ _2\"></span>emen<span class=\"_ _2\"></span>t van bedr<span class=\"_ _2\"></span>ijfs<span class=\"_ _2\"></span>oblig<span class=\"_ _2\"></span>aties met een h<span class=\"_ _2\"></span>oge ratin<span class=\"_ _2\"></span>g (AA) met een lo<span class=\"_ _2\"></span>optijd di<span class=\"_ _2\"></span>e gelijk<span class=\"_ _2\"></span>waardi<span class=\"_ _2\"></span>g is aan de l<span class=\"_ _2\"></span>ooptijd van d<span class=\"_ _2\"></span>e verplic<span class=\"_ _2\"></span>htingen<span class=\"_ _2\"></span>. De wijzigin<span class=\"_ _2\"></span>gen in pen<span class=\"_ _2\"></span>sioenverp<span class=\"_ _2\"></span>lichtin<span class=\"_ _2\"></span>gen word<span class=\"_ _2\"></span>en ver<span class=\"_ _2\"></span>werk<span class=\"_ _2\"></span>t in n<span class=\"_ _2\"></span>iet<span class=\"_ _0\"></span>-gerea<span class=\"_ _2\"></span>liseerd<span class=\"_ _2\"></span>e result<span class=\"_ _2\"></span>aten wanneer d<span class=\"_ _2\"></span>e wijzigin<span class=\"_ _2\"></span>gen be<span class=\"_ _2\"></span>trekkin<span class=\"_ _2\"></span>g heb<span class=\"_ _2\"></span>ben op e<span class=\"_ _2\"></span>en wijzigi<span class=\"_ _2\"></span>ng in de ac<span class=\"_ _2\"></span>tuari\u00ebl<span class=\"_ _2\"></span>e aannam<span class=\"_ _2\"></span>es van het ene ja<span class=\"_ _2\"></span>ar op het an<span class=\"_ _2\"></span>dere. BonusregelingenDe b<span class=\"_ _2\"></span>onusse<span class=\"_ _2\"></span>n die ont<span class=\"_ _2\"></span>vang<span class=\"_ _2\"></span>en worden d<span class=\"_ _2\"></span>oor wer<span class=\"_ _2\"></span>knem<span class=\"_ _2\"></span>ers van de venno<span class=\"_ _2\"></span>otschap e<span class=\"_ _2\"></span>n het man<span class=\"_ _2\"></span>agem<span class=\"_ _2\"></span>ent zijn ge<span class=\"_ _2\"></span>base<span class=\"_ _2\"></span>erd op het beh<span class=\"_ _2\"></span>alen van voo<span class=\"_ _2\"></span>raf door d<span class=\"_ _2\"></span>e groep vastg<span class=\"_ _2\"></span>ele<span class=\"_ _2\"></span>gde en in<span class=\"_ _2\"></span>divi<span class=\"_ _2\"></span>duele doe<span class=\"_ _2\"></span>lstellinge<span class=\"_ _2\"></span>n. Het g<span class=\"_ _2\"></span>escha<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>te bedrag van d<span class=\"_ _2\"></span>e bonus wo<span class=\"_ _2\"></span>rdt opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en als ee<span class=\"_ _2\"></span>n kost in de pe<span class=\"_ _2\"></span>riod<span class=\"_ _2\"></span>e waarin de b<span class=\"_ _2\"></span>onus wordt verd<span class=\"_ _2\"></span>iend. Op aandelen gebaseerde<span class=\"_ _0\"></span> be<span class=\"_ _2\"></span>talingenEen in eigen<span class=\"_ _2\"></span>-ver<span class=\"_ _2\"></span>mog<span class=\"_ _2\"></span>ensins<span class=\"_ _2\"></span>trumenten af te wikkelen, o<span class=\"_ _2\"></span>p aand<span class=\"_ _2\"></span>elen g<span class=\"_ _2\"></span>ebase<span class=\"_ _2\"></span>erde b<span class=\"_ _2\"></span>etalings<span class=\"_ _2\"></span>transac<span class=\"_ _2\"></span>tie is een trans<span class=\"_ _2\"></span>actie waarbij d<span class=\"_ _2\"></span>e groep die<span class=\"_ _2\"></span>nsten ont<span class=\"_ _2\"></span>vang<span class=\"_ _2\"></span>t als vergo<span class=\"_ _2\"></span>edin<span class=\"_ _2\"></span>g voor haa<span class=\"_ _2\"></span>r eige<span class=\"_ _2\"></span>n aande<span class=\"_ _2\"></span>len (of aandel<span class=\"_ _2\"></span>enop<span class=\"_ _2\"></span>ties)<span class=\"_ _0\"></span>. D<span class=\"_ _2\"></span>e re\u00eble wa<span class=\"_ _2\"></span>arde van de diens<span class=\"_ _2\"></span>ten die in ruil voo<span class=\"_ _2\"></span>r de toekenning van de aa<span class=\"_ _2\"></span>ndel<span class=\"_ _2\"></span>en (of aand<span class=\"_ _2\"></span>elen<span class=\"_ _2\"></span>opties) worden on<span class=\"_ _2\"></span>tvan<span class=\"_ _2\"></span>gen, b<span class=\"_ _2\"></span>epaal<span class=\"_ _2\"></span>d op bas<span class=\"_ _2\"></span>is van dere\u00eble wa<span class=\"_ _2\"></span>arde op de toe<span class=\"_ _2\"></span>kenningsdatum van d<span class=\"_ _2\"></span>e aande<span class=\"_ _2\"></span>len (of aand<span class=\"_ _2\"></span>elen<span class=\"_ _2\"></span>opties), wordt opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en als ee<span class=\"_ _2\"></span>n last voo<span class=\"_ _2\"></span>r de duurvan de uitoefen<span class=\"_ _2\"></span>per<span class=\"_ _2\"></span>iode.Wanneer op a<span class=\"_ _2\"></span>andel<span class=\"_ _2\"></span>en geb<span class=\"_ _2\"></span>asee<span class=\"_ _2\"></span>rde bet<span class=\"_ _2\"></span>alingsre<span class=\"_ _2\"></span>gelin<span class=\"_ _2\"></span>gen worden b<span class=\"_ _2\"></span>etaal<span class=\"_ _2\"></span>d in cont<span class=\"_ _2\"></span>anten dan worde<span class=\"_ _2\"></span>n de ver<span class=\"_ _2\"></span>wor<span class=\"_ _2\"></span>ven goe<span class=\"_ _2\"></span>deren e<span class=\"_ _2\"></span>n de ont<span class=\"_ _2\"></span>vang<span class=\"_ _2\"></span>en diens<span class=\"_ _2\"></span>ten en de verp<span class=\"_ _2\"></span>lichting gewaarde<span class=\"_ _2\"></span>erd tegen d<span class=\"_ _2\"></span>e re\u00eble wa<span class=\"_ _2\"></span>arde van de verp<span class=\"_ _2\"></span>lichting<span class=\"_ _2\"></span>. T<span class=\"_ _24\"></span>ot d<span class=\"_ _2\"></span>e verplic<span class=\"_ _2\"></span>hting afgew<span class=\"_ _2\"></span>ikkeld is, word<span class=\"_ _2\"></span>t de re\u00ebl<span class=\"_ _2\"></span>e waarde van de verpl<span class=\"_ _2\"></span>ichting o<span class=\"_ _2\"></span>pnieuw g<span class=\"_ _2\"></span>ewaardee<span class=\"_ _2\"></span>rd op het ei<span class=\"_ _2\"></span>nde van elke verslagp<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de en op d<span class=\"_ _2\"></span>e af<span class=\"_ _2\"></span>wikkelings<span class=\"_ _2\"></span>datum, waarb<span class=\"_ _2\"></span>ij eventuele w<span class=\"_ _2\"></span>ijziging<span class=\"_ _2\"></span>en in de re\u00eb<span class=\"_ _2\"></span>le waarde o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nomen worden in d<span class=\"_ _2\"></span>e resul<span class=\"_ _2\"></span>tatenrekening voor d<span class=\"_ _2\"></span>e peri<span class=\"_ _2\"></span>ode.Personeels<span class=\"_ _1a\"></span>voordelen op<span class=\"_ _1a\"></span> k<span class=\"_ _0\"></span>or<span class=\"_ _2\"></span>te termijn Deze omvat<span class=\"_ _2\"></span>ten lonen, s<span class=\"_ _2\"></span>alariss<span class=\"_ _2\"></span>en en soc<span class=\"_ _2\"></span>ialezekerheidsb<span class=\"_ _2\"></span>ijdrag<span class=\"_ _2\"></span>en, beta<span class=\"_ _2\"></span>ald jaa<span class=\"_ _2\"></span>rlijks verlof en ziek<span class=\"_ _2\"></span>teverlof, bonussen e<span class=\"_ _2\"></span>n niet-ca<span class=\"_ _2\"></span>sh voorde<span class=\"_ _2\"></span>len en word<span class=\"_ _2\"></span>en op<span class=\"_ _2\"></span>ge<span class=\"_ _2\"></span>nom<span class=\"_ _2\"></span>en al<span class=\"_ _2\"></span>s een<span class=\"_ _2\"></span> uitg<span class=\"_ _2\"></span>ave voor<span class=\"_ _2\"></span> de de<span class=\"_ _2\"></span>sb<span class=\"_ _2\"></span>etref<span class=\"_ _6\"></span>fend<span class=\"_ _2\"></span>e pe<span class=\"_ _2\"></span>rio<span class=\"_ _2\"></span>de.<span class=\"_ _2\"></span> Alle be<span class=\"_ _2\"></span>drij<span class=\"_ _2\"></span>fsmana<span class=\"_ _2\"></span>gers kome<span class=\"_ _2\"></span>n in aanme<span class=\"_ _2\"></span>rking vo<span class=\"_ _2\"></span>or bon<span class=\"_ _2\"></span>ussen die geb<span class=\"_ _2\"></span>asee<span class=\"_ _2\"></span>rd zijn op indi<span class=\"_ _2\"></span>catoren, waarond<span class=\"_ _2\"></span>er pe<span class=\"_ _2\"></span>rsoo<span class=\"_ _2\"></span>nlijke pres<span class=\"_ _2\"></span>taties en b<span class=\"_ _2\"></span>elan<span class=\"_ _2\"></span>grijke financi\u00eb<span class=\"_ _2\"></span>le doe<span class=\"_ _2\"></span>lstelling<span class=\"_ _2\"></span>en. Het be<span class=\"_ _2\"></span>drag van de b<span class=\"_ _2\"></span>onus word<span class=\"_ _2\"></span>t opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en als ee<span class=\"_ _2\"></span>n uitgave, op basis van ee<span class=\"_ _2\"></span>n raming die g<span class=\"_ _2\"></span>emaa<span class=\"_ _2\"></span>k<span class=\"_ _2\"></span>t wordt o<span class=\"_ _2\"></span>p het eind<span class=\"_ _2\"></span>e van de verslagperiode.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-62-5": {
   "value": "T<span class=\"_ _24\"></span>oelichting 1.<span class=\"_ _2\"></span>20. P<span class=\"_ _0\"></span>ersoneels<span class=\"_ _2\"></span>-beloningenPensioenverplichtingenIAS 19 ondersc<span class=\"_ _2\"></span>heid<span class=\"_ _2\"></span>t t<span class=\"_ _2\"></span>wee t<span class=\"_ _2\"></span>ype<span class=\"_ _2\"></span>s van regel<span class=\"_ _2\"></span>ingen b<span class=\"_ _2\"></span>etref<span class=\"_ _2\"></span>fen<span class=\"_ _2\"></span>de vergo<span class=\"_ _2\"></span>eding<span class=\"_ _2\"></span>en na ui<span class=\"_ _2\"></span>tdienst<span class=\"_ _2\"></span>tredi<span class=\"_ _2\"></span>ng:T<span class=\"_ _24\"></span>o<span class=\"_ _2\"></span>eg<span class=\"_ _2\"></span>ezegde<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>bijdrag<span class=\"_ _2\"></span>ereg<span class=\"_ _2\"></span>elinge<span class=\"_ _2\"></span>n of \u2018<span class=\"_ _0\"></span>de<span class=\"_ _2\"></span>fined c<span class=\"_ _2\"></span>ontribu<span class=\"_ _2\"></span>tion plans\u2019 (D<span class=\"_ _2\"></span>C<span class=\"_ _2\"></span>-p<span class=\"_ _2\"></span>lanne<span class=\"_ _2\"></span>n<span class=\"_ _1a\"></span>) zijn rege<span class=\"_ _2\"></span>linge<span class=\"_ _2\"></span>n betref<span class=\"_ _2\"></span>fen<span class=\"_ _2\"></span>de vergo<span class=\"_ _2\"></span>edin<span class=\"_ _2\"></span>g na uitdie<span class=\"_ _2\"></span>nst<span class=\"_ _2\"></span>tredin<span class=\"_ _2\"></span>g waarbij e<span class=\"_ _2\"></span>en ond<span class=\"_ _2\"></span>erne<span class=\"_ _2\"></span>ming vaste bijdrag<span class=\"_ _2\"></span>en be<span class=\"_ _2\"></span>taalt in e<span class=\"_ _2\"></span>en af<span class=\"_ _2\"></span>zonder<span class=\"_ _2\"></span>lijke entiteit (een fonds of groepsve<span class=\"_ _2\"></span>rzekerings<span class=\"_ _2\"></span>contrac<span class=\"_ _2\"></span>t) en geen in re<span class=\"_ _2\"></span>chte afdwingba<span class=\"_ _2\"></span>re of feitelijke verplich<span class=\"_ _2\"></span>ting hee<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>t om verde<span class=\"_ _2\"></span>re bijdrag<span class=\"_ _2\"></span>en te beta<span class=\"_ _2\"></span>len indi<span class=\"_ _2\"></span>en het fon<span class=\"_ _2\"></span>ds niet over vold<span class=\"_ _2\"></span>oend<span class=\"_ _2\"></span>e activa b<span class=\"_ _2\"></span>eschik<span class=\"_ _6\"></span>t om alle p<span class=\"_ _2\"></span>erso<span class=\"_ _2\"></span>nee<span class=\"_ _2\"></span>lsbel<span class=\"_ _2\"></span>oning<span class=\"_ _2\"></span>en te betale<span class=\"_ _2\"></span>n die verba<span class=\"_ _2\"></span>nd houd<span class=\"_ _2\"></span>en met we<span class=\"_ _2\"></span>rkne<span class=\"_ _2\"></span>mers<span class=\"_ _2\"></span>presta<span class=\"_ _2\"></span>ties in de hui<span class=\"_ _2\"></span>dige of vorige p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>des;T<span class=\"_ _24\"></span>o<span class=\"_ _2\"></span>eg<span class=\"_ _2\"></span>ezegde<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>pens<span class=\"_ _2\"></span>ioenre<span class=\"_ _2\"></span>gelin<span class=\"_ _2\"></span>gen of \u2018defined b<span class=\"_ _2\"></span>enefi<span class=\"_ _2\"></span>t plans\u2019 (D<span class=\"_ _2\"></span>B-<span class=\"_ _2\"></span>pl<span class=\"_ _2\"></span>annen) zijn alle and<span class=\"_ _2\"></span>ere rege<span class=\"_ _2\"></span>linge<span class=\"_ _2\"></span>n betref<span class=\"_ _6\"></span>fende vergo<span class=\"_ _2\"></span>edin<span class=\"_ _2\"></span>gen na u<span class=\"_ _2\"></span>itdienst<span class=\"_ _2\"></span>tre<span class=\"_ _2\"></span>ding dan toege<span class=\"_ _0\"></span>zegde<span class=\"_ _2\"></span>-bijdrageregeli<span class=\"_ _1a\"></span>ngen.De enti<span class=\"_ _2\"></span>teiten van de groe<span class=\"_ _2\"></span>p hanteren \u00e9\u00e9<span class=\"_ _2\"></span>n toegezegd pens<span class=\"_ _2\"></span>ioen<span class=\"_ _2\"></span>regelin<span class=\"_ _2\"></span>g voor ee<span class=\"_ _2\"></span>n groep m<span class=\"_ _2\"></span>anage<span class=\"_ _2\"></span>rs en vers<span class=\"_ _2\"></span>chillen<span class=\"_ _2\"></span>de pens<span class=\"_ _2\"></span>ioen<span class=\"_ _2\"></span>regelin<span class=\"_ _2\"></span>gen die wo<span class=\"_ _2\"></span>rden gefi<span class=\"_ _2\"></span>nanci<span class=\"_ _2\"></span>erd doo<span class=\"_ _2\"></span>r beta<span class=\"_ _2\"></span>lingen a<span class=\"_ _2\"></span>an verzekerin<span class=\"_ _2\"></span>gsmaats<span class=\"_ _2\"></span>chapp<span class=\"_ _2\"></span>ijen. G<span class=\"_ _2\"></span>elet op de Bel<span class=\"_ _2\"></span>gische we<span class=\"_ _2\"></span>tgeving di<span class=\"_ _2\"></span>e van toepassin<span class=\"_ _2\"></span>g is op de 2de pens<span class=\"_ _2\"></span>ioen<span class=\"_ _2\"></span>pijler (zogen<span class=\"_ _2\"></span>aamde \u2018<span class=\"_ _2\"></span>Wet V<span class=\"_ _0\"></span>and<span class=\"_ _2\"></span>enbrou<span class=\"_ _2\"></span>cke\u2019)<span class=\"_ _0\"></span>, moe<span class=\"_ _2\"></span>ten alle Belgis<span class=\"_ _2\"></span>che toe<span class=\"_ _2\"></span>gezegde<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>bijdra<span class=\"_ _2\"></span>gere<span class=\"_ _2\"></span>geling<span class=\"_ _2\"></span>en onde<span class=\"_ _2\"></span>r IFRS bes<span class=\"_ _2\"></span>chouwd wo<span class=\"_ _2\"></span>rden als toe<span class=\"_ _2\"></span>gezegde<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>p<span class=\"_ _2\"></span>ensio<span class=\"_ _2\"></span>en<span class=\"_ _2\"></span>- rege<span class=\"_ _2\"></span>lingen<span class=\"_ _2\"></span>. De Wet V<span class=\"_ _0\"></span>ande<span class=\"_ _2\"></span>nbrouc<span class=\"_ _2\"></span>ke bepaal<span class=\"_ _2\"></span>t dat de werkgevers in het ka<span class=\"_ _2\"></span>der van toeg<span class=\"_ _2\"></span>ezegde<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>bijdrag<span class=\"_ _2\"></span>ereg<span class=\"_ _2\"></span>elinge<span class=\"_ _2\"></span>n, een min<span class=\"_ _2\"></span>imumrend<span class=\"_ _2\"></span>emen<span class=\"_ _2\"></span>t van 3,<span class=\"_ _1a\"></span>75<span class=\"_ _0\"></span>% mo<span class=\"_ _2\"></span>eten waarb<span class=\"_ _2\"></span>orgen o<span class=\"_ _2\"></span>p werkne<span class=\"_ _2\"></span>mers<span class=\"_ _2\"></span>bijdrag<span class=\"_ _2\"></span>en en van 3,25% op werkgeversbijd<span class=\"_ _2\"></span>ragen. Kor<span class=\"_ _2\"></span>t voor h<span class=\"_ _2\"></span>et jaarein<span class=\"_ _2\"></span>de van 2015 is er echter e<span class=\"_ _2\"></span>en wijzigin<span class=\"_ _2\"></span>g in de Belg<span class=\"_ _2\"></span>ische wetg<span class=\"_ _2\"></span>eving do<span class=\"_ _2\"></span>orgevoe<span class=\"_ _2\"></span>rd die resul<span class=\"_ _2\"></span>teerde in e<span class=\"_ _2\"></span>en dalin<span class=\"_ _2\"></span>g van het gewaarb<span class=\"_ _2\"></span>orgd<span class=\"_ _2\"></span>e rende<span class=\"_ _2\"></span>ment van 3,25% tot een minimal<span class=\"_ _2\"></span>e rentevoet geba<span class=\"_ _2\"></span>seerd o<span class=\"_ _2\"></span>p de Belg<span class=\"_ _2\"></span>ische ren<span class=\"_ _2\"></span>tevoet op 10 jaar<span class=\"_ _0\"></span>, ma<span class=\"_ _2\"></span>ar binne<span class=\"_ _2\"></span>n de vork van 1,75<span class=\"_ _0\"></span>%<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>3,25%. De nieuwe ren<span class=\"_ _2\"></span>tev<span class=\"_ _1a\"></span>oet (<span class=\"_ _2\"></span>1,7<span class=\"_ _0\"></span>5% per 31 dec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 2022 en pe<span class=\"_ _2\"></span>r 31 decemb<span class=\"_ _2\"></span>er 2021) is van toepassin<span class=\"_ _2\"></span>g voor de ja<span class=\"_ _2\"></span>ren na 2015 op de toekomstige b<span class=\"_ _2\"></span>ijdrag<span class=\"_ _2\"></span>en en oo<span class=\"_ _2\"></span>k op de ge<span class=\"_ _2\"></span>cumule<span class=\"_ _2\"></span>erde bij<span class=\"_ _2\"></span>dragen van h<span class=\"_ _2\"></span>et verle<span class=\"_ _2\"></span>den vanaf 31 decem<span class=\"_ _2\"></span>ber 2015 wannee<span class=\"_ _2\"></span>r het fina<span class=\"_ _2\"></span>ncier<span class=\"_ _2\"></span>ingsor<span class=\"_ _2\"></span>ganisme g<span class=\"_ _2\"></span>een bep<span class=\"_ _2\"></span>aald re<span class=\"_ _2\"></span>sultaa<span class=\"_ _2\"></span>t op de bij<span class=\"_ _2\"></span>dragen kan g<span class=\"_ _2\"></span>arande<span class=\"_ _2\"></span>ren tot de pens<span class=\"_ _2\"></span>ioner<span class=\"_ _2\"></span>ingsl<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>tijd<span class=\"_ _2\"></span>. W<span class=\"_ _1a\"></span>anne<span class=\"_ _2\"></span>er het org<span class=\"_ _2\"></span>anisme e<span class=\"_ _2\"></span>en derg<span class=\"_ _2\"></span>elijk resul<span class=\"_ _2\"></span>taat kan garan<span class=\"_ _2\"></span>deren, b<span class=\"_ _2\"></span>lijven de h<span class=\"_ _2\"></span>istorisch<span class=\"_ _2\"></span>e rentevoeten van toepassi<span class=\"_ _2\"></span>ng.Doo<span class=\"_ _2\"></span>r deze gegaran<span class=\"_ _2\"></span>dee<span class=\"_ _2\"></span>rde minimum<span class=\"_ _2\"></span>rendem<span class=\"_ _2\"></span>enten is de werkgever blo<span class=\"_ _2\"></span>otges<span class=\"_ _2\"></span>teld aan ee<span class=\"_ _2\"></span>n financ<span class=\"_ _2\"></span>ieel ri<span class=\"_ _2\"></span>sico: verdere bij<span class=\"_ _2\"></span>dragen zou<span class=\"_ _2\"></span>den vereis<span class=\"_ _2\"></span>t kunnen zi<span class=\"_ _2\"></span>jn als het rende<span class=\"_ _2\"></span>ment o<span class=\"_ _2\"></span>p de activa nie<span class=\"_ _2\"></span>t voldo<span class=\"_ _2\"></span>ende is o<span class=\"_ _2\"></span>m het minimumvoord<span class=\"_ _2\"></span>eel te be<span class=\"_ _2\"></span>halen d<span class=\"_ _2\"></span>at beta<span class=\"_ _2\"></span>ald mo<span class=\"_ _2\"></span>et worden<span class=\"_ _2\"></span>. De gro<span class=\"_ _2\"></span>ep heef<span class=\"_ _6\"></span>t rege<span class=\"_ _2\"></span>lingen d<span class=\"_ _2\"></span>ie gefinan<span class=\"_ _2\"></span>cierd word<span class=\"_ _2\"></span>en via ver<span class=\"_ _2\"></span>zekeringsc<span class=\"_ _2\"></span>ontracten. D<span class=\"_ _2\"></span>e \u2018projected uni<span class=\"_ _2\"></span>t credi<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>\u2019-metho<span class=\"_ _2\"></span>de is geb<span class=\"_ _2\"></span>ruik<span class=\"_ _2\"></span>t al<span class=\"_ _2\"></span>s actuari<span class=\"_ _2\"></span>\u00eble techni<span class=\"_ _2\"></span>ek voor de waarder<span class=\"_ _2\"></span>ing van de verp<span class=\"_ _2\"></span>lichting u<span class=\"_ _2\"></span>it ho<span class=\"_ _2\"></span>ofde van toegezegd<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>-pens<span class=\"_ _2\"></span>ioen<span class=\"_ _2\"></span>regelin<span class=\"_ _2\"></span>gen. M<span class=\"_ _2\"></span>erk op d<span class=\"_ _2\"></span>at voor de b<span class=\"_ _2\"></span>onusp<span class=\"_ _2\"></span>lanne<span class=\"_ _2\"></span>n een vere<span class=\"_ _2\"></span>envoudig<span class=\"_ _2\"></span>de be<span class=\"_ _2\"></span>nader<span class=\"_ _2\"></span>ing word<span class=\"_ _2\"></span>t toegep<span class=\"_ _2\"></span>ast, aang<span class=\"_ _2\"></span>ezien het niet m<span class=\"_ _2\"></span>oge<span class=\"_ _2\"></span>lijk is om toekomstig<span class=\"_ _2\"></span>e bonus<span class=\"_ _2\"></span>sen (die t<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>ekomstige b<span class=\"_ _2\"></span>ijdrage<span class=\"_ _2\"></span>n defini\u00eb<span class=\"_ _2\"></span>ren) t<span class=\"_ _0\"></span>e vo<span class=\"_ _2\"></span>orsp<span class=\"_ _2\"></span>ellen. De re\u00eb<span class=\"_ _2\"></span>le waarde van d<span class=\"_ _2\"></span>e fondsb<span class=\"_ _2\"></span>eleg<span class=\"_ _2\"></span>ging is g<span class=\"_ _2\"></span>ebase<span class=\"_ _2\"></span>erd op\u00a7 113 van IAS 19 en wordt ge<span class=\"_ _2\"></span>defini<span class=\"_ _2\"></span>eerd als d<span class=\"_ _2\"></span>e contan<span class=\"_ _2\"></span>te waarde van de d<span class=\"_ _2\"></span>oor de ver<span class=\"_ _2\"></span>zekeringsm<span class=\"_ _2\"></span>aatsch<span class=\"_ _2\"></span>appij geg<span class=\"_ _2\"></span>arande<span class=\"_ _2\"></span>erde p<span class=\"_ _2\"></span>ensio<span class=\"_ _2\"></span>enkapi<span class=\"_ _2\"></span>talen (op basis van d<span class=\"_ _2\"></span>e door de ver<span class=\"_ _2\"></span>zekeringsmaa<span class=\"_ _2\"></span>tschap<span class=\"_ _2\"></span>pij vastge<span class=\"_ _2\"></span>stelde ta<span class=\"_ _2\"></span>rieven)<span class=\"_ _0\"></span>. De ge<span class=\"_ _2\"></span>bruik<span class=\"_ _2\"></span>te disc<span class=\"_ _2\"></span>ontering<span class=\"_ _2\"></span>svoet hou<span class=\"_ _2\"></span>dt rekening m<span class=\"_ _2\"></span>et het bel<span class=\"_ _2\"></span>eggi<span class=\"_ _2\"></span>ngsrisi<span class=\"_ _2\"></span>co van finan<span class=\"_ _2\"></span>ci\u00eble ins<span class=\"_ _2\"></span>tellinge<span class=\"_ _2\"></span>n door te ver<span class=\"_ _2\"></span>wijzen naar finan<span class=\"_ _2\"></span>ci\u00eble A-<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>bligati<span class=\"_ _2\"></span>es. Daarom word<span class=\"_ _2\"></span>t een extra versc<span class=\"_ _2\"></span>hil toegevoe<span class=\"_ _2\"></span>gd aan d<span class=\"_ _2\"></span>e disco<span class=\"_ _2\"></span>nteringsvoe<span class=\"_ _2\"></span>t van de verplic<span class=\"_ _2\"></span>hting uit ho<span class=\"_ _2\"></span>ofde van toeg<span class=\"_ _2\"></span>ezegde<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>pens<span class=\"_ _2\"></span>ioenre<span class=\"_ _2\"></span>gelin<span class=\"_ _2\"></span>gen (\u2018defined ben<span class=\"_ _2\"></span>efit p<span class=\"_ _2\"></span>lans\u2019 of DB<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>plann<span class=\"_ _2\"></span>en) dat het versc<span class=\"_ _2\"></span>hil weerg<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t tussen A<span class=\"_ _2\"></span>A-<span class=\"_ _2\"></span>be<span class=\"_ _2\"></span>drij<span class=\"_ _2\"></span>fsob<span class=\"_ _2\"></span>ligaties e<span class=\"_ _2\"></span>n A-<span class=\"_ _2\"></span>bedr<span class=\"_ _2\"></span>ijfs<span class=\"_ _2\"></span>obliga<span class=\"_ _2\"></span>ties. Op 31 dec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 2022 be<span class=\"_ _2\"></span>droeg d<span class=\"_ _2\"></span>eze kloof 125 basisp<span class=\"_ _2\"></span>unten.Andere ver<span class=\"_ _0\"></span>plichtingen na uitdiensttredingDe gro<span class=\"_ _2\"></span>ep heef<span class=\"_ _6\"></span>t gee<span class=\"_ _2\"></span>n andere ver<span class=\"_ _2\"></span>plichtin<span class=\"_ _2\"></span>gen na uitdienst<span class=\"_ _2\"></span>treding.OntslagvergoedingenOntsla<span class=\"_ _2\"></span>gvergo<span class=\"_ _2\"></span>edin<span class=\"_ _2\"></span>gen zijn ver<span class=\"_ _2\"></span>schuld<span class=\"_ _2\"></span>igd wanne<span class=\"_ _2\"></span>er het diens<span class=\"_ _2\"></span>tve<span class=\"_ _2\"></span>rband van e<span class=\"_ _2\"></span>en werk<span class=\"_ _2\"></span>neme<span class=\"_ _2\"></span>r wordt b<span class=\"_ _2\"></span>e\u00ebin<span class=\"_ _2\"></span>digd do<span class=\"_ _2\"></span>or de groe<span class=\"_ _2\"></span>p v\u00f3\u00f3r de no<span class=\"_ _2\"></span>rmale p<span class=\"_ _2\"></span>ensi<span class=\"_ _2\"></span>oend<span class=\"_ _2\"></span>atum of wannee<span class=\"_ _2\"></span>r een wer<span class=\"_ _2\"></span>knem<span class=\"_ _2\"></span>er in ruil vo<span class=\"_ _2\"></span>or deze vergoe<span class=\"_ _2\"></span>ding<span class=\"_ _2\"></span>en vrijw<span class=\"_ _2\"></span>illig ontsla<span class=\"_ _2\"></span>g heef<span class=\"_ _6\"></span>t aanvaard. De gro<span class=\"_ _2\"></span>ep bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>t ee<span class=\"_ _2\"></span>n verplic<span class=\"_ _2\"></span>hting en uitg<span class=\"_ _2\"></span>ave voor ontsla<span class=\"_ _2\"></span>gvergo<span class=\"_ _2\"></span>eding<span class=\"_ _2\"></span>en op de v<span class=\"_ _2\"></span>roeg<span class=\"_ _2\"></span>ste van de volg<span class=\"_ _2\"></span>ende da<span class=\"_ _2\"></span>ta: (<span class=\"_ _0\"></span>a) wannee<span class=\"_ _2\"></span>r de groep h<span class=\"_ _2\"></span>et aanb<span class=\"_ _2\"></span>od van deze voordel<span class=\"_ _2\"></span>en niet lan<span class=\"_ _2\"></span>ger kan in<span class=\"_ _2\"></span>trekken; en (b<span class=\"_ _0\"></span>) wann<span class=\"_ _2\"></span>eer d<span class=\"_ _2\"></span>e groep kosten bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>t voo<span class=\"_ _2\"></span>r een he<span class=\"_ _2\"></span>rstru<span class=\"_ _2\"></span>cturerin<span class=\"_ _2\"></span>g die binne<span class=\"_ _2\"></span>n het toep<span class=\"_ _2\"></span>assings<span class=\"_ _2\"></span>gebie<span class=\"_ _2\"></span>d van IAS 3<span class=\"_ _0\"></span>7 val<span class=\"_ _2\"></span>t en de b<span class=\"_ _2\"></span>etaling van ontsla<span class=\"_ _2\"></span>gvergo<span class=\"_ _2\"></span>edin<span class=\"_ _2\"></span>gen inho<span class=\"_ _2\"></span>udt. Vergoe<span class=\"_ _2\"></span>dingen d<span class=\"_ _2\"></span>ie worden toege<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>end na m<span class=\"_ _2\"></span>eer da<span class=\"_ _2\"></span>n 12 maand<span class=\"_ _2\"></span>en na het e<span class=\"_ _2\"></span>inde van de versla<span class=\"_ _2\"></span>gper<span class=\"_ _2\"></span>iode wo<span class=\"_ _2\"></span>rden verdisc<span class=\"_ _2\"></span>onteerd teg<span class=\"_ _2\"></span>en hun conta<span class=\"_ _2\"></span>nte waarde.In Belg<span class=\"_ _2\"></span>i\u00eb zorgt het sys<span class=\"_ _2\"></span>teem van bru<span class=\"_ _2\"></span>gpens<span class=\"_ _2\"></span>ioen e<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>voor dat oude<span class=\"_ _2\"></span>re per<span class=\"_ _2\"></span>sone<span class=\"_ _2\"></span>n die doo<span class=\"_ _2\"></span>r hun werkgever ontsla<span class=\"_ _2\"></span>gen worde<span class=\"_ _2\"></span>n of die aan<span class=\"_ _2\"></span>gemo<span class=\"_ _2\"></span>edig<span class=\"_ _2\"></span>d worden o<span class=\"_ _2\"></span>m hun diens<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>verband te be\u00ebin<span class=\"_ _2\"></span>digen e<span class=\"_ _2\"></span>n die aan b<span class=\"_ _2\"></span>epaa<span class=\"_ _2\"></span>lde voor<span class=\"_ _2\"></span>wa<span class=\"_ _2\"></span>arden voldo<span class=\"_ _2\"></span>en, in aanm<span class=\"_ _2\"></span>erk<span class=\"_ _2\"></span>ing komen voor e<span class=\"_ _2\"></span>en aanvull<span class=\"_ _2\"></span>ende werkl<span class=\"_ _2\"></span>oosh<span class=\"_ _2\"></span>eidsui<span class=\"_ _2\"></span>tkering die be<span class=\"_ _2\"></span>taald word<span class=\"_ _2\"></span>t doo<span class=\"_ _2\"></span>r hun vroe<span class=\"_ _2\"></span>gere werk<span class=\"_ _0\"></span>gever bov<span class=\"_ _0\"></span>enop de werkloosheidsuit<span class=\"_ _1a\"></span>k<span class=\"_ _1a\"></span>eringen die<span class=\"_ _0\"></span> b<span class=\"_ _2\"></span>etaaldworden d<span class=\"_ _2\"></span>oor de s<span class=\"_ _2\"></span>ocial<span class=\"_ _2\"></span>e zekerheid. D<span class=\"_ _2\"></span>oorga<span class=\"_ _2\"></span>ans wordt d<span class=\"_ _2\"></span>ie uitkering b<span class=\"_ _2\"></span>etaal<span class=\"_ _2\"></span>d tot de normal<span class=\"_ _2\"></span>e pensi<span class=\"_ _2\"></span>oenl<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>tij<span class=\"_ _2\"></span>d die 65 jaar b<span class=\"_ _2\"></span>edra<span class=\"_ _2\"></span>agt.Binnen d<span class=\"_ _2\"></span>e groep g<span class=\"_ _2\"></span>enieten versc<span class=\"_ _2\"></span>hillen<span class=\"_ _2\"></span>de voorm<span class=\"_ _2\"></span>alige werkn<span class=\"_ _2\"></span>emer<span class=\"_ _2\"></span>s van het systeem van \u2018br<span class=\"_ _2\"></span>ugpe<span class=\"_ _2\"></span>nsioe<span class=\"_ _2\"></span>n\u2019<span class=\"_ _24\"></span>, op basis van ver<span class=\"_ _2\"></span>schill<span class=\"_ _2\"></span>ende Be<span class=\"_ _2\"></span>lgisch<span class=\"_ _2\"></span>e coll<span class=\"_ _2\"></span>ectieve arbe<span class=\"_ _2\"></span>idsoveree<span class=\"_ _2\"></span>nkomsten (<span class=\"_ _1a\"></span>cao\u2019<span class=\"_ _0\"></span>s) die van krach<span class=\"_ _2\"></span>t zijn voor de sector (tex<span class=\"_ _2\"></span>tielnijve<span class=\"_ _2\"></span>rheid e<span class=\"_ _2\"></span>n breiwerk / i<span class=\"_ _2\"></span>ndustri<span class=\"_ _2\"></span>e textile et de la b<span class=\"_ _2\"></span>onneterie) of die sp<span class=\"_ _2\"></span>eci<span class=\"_ _2\"></span>fiek zijn voor d<span class=\"_ _2\"></span>e groep. D<span class=\"_ _2\"></span>eze cao\u2019<span class=\"_ _0\"></span>s b<span class=\"_ _2\"></span>eschr<span class=\"_ _2\"></span>ijven de ver<span class=\"_ _2\"></span>schille<span class=\"_ _2\"></span>nde mo<span class=\"_ _2\"></span>geli<span class=\"_ _2\"></span>jkhe<span class=\"_ _2\"></span>den waarover werkn<span class=\"_ _2\"></span>emer<span class=\"_ _2\"></span>s in de se<span class=\"_ _2\"></span>ctor besc<span class=\"_ _2\"></span>hikken om te genieten van het bru<span class=\"_ _2\"></span>gpensi<span class=\"_ _2\"></span>oen, d<span class=\"_ _2\"></span>e opric<span class=\"_ _2\"></span>hting van ee<span class=\"_ _2\"></span>n sector<span class=\"_ _2\"></span>fon<span class=\"_ _2\"></span>ds (fonds voor b<span class=\"_ _2\"></span>estaa<span class=\"_ _2\"></span>nszekerheid / fond<span class=\"_ _2\"></span>s de s\u00e9c<span class=\"_ _2\"></span>urit\u00e9 d\u2019<span class=\"_ _0\"></span>existen<span class=\"_ _2\"></span>ce)<span class=\"_ _0\"></span>, dee<span class=\"_ _2\"></span>ltijdse a<span class=\"_ _2\"></span>rbei<span class=\"_ _2\"></span>d, ople<span class=\"_ _2\"></span>iding e<span class=\"_ _2\"></span>n training, enz. Er be<span class=\"_ _2\"></span>staan bep<span class=\"_ _2\"></span>aald<span class=\"_ _2\"></span>e cao\u2019<span class=\"_ _0\"></span>s voor ar<span class=\"_ _2\"></span>bei<span class=\"_ _2\"></span>ders en a<span class=\"_ _2\"></span>ndere voo<span class=\"_ _2\"></span>r be<span class=\"_ _2\"></span>diend<span class=\"_ _2\"></span>en. Er besta<span class=\"_ _2\"></span>an bep<span class=\"_ _2\"></span>aald<span class=\"_ _2\"></span>e cao'<span class=\"_ _0\"></span>s voor ar<span class=\"_ _2\"></span>beid<span class=\"_ _2\"></span>ers en an<span class=\"_ _2\"></span>dere voor b<span class=\"_ _2\"></span>edien<span class=\"_ _2\"></span>den. V<span class=\"_ _0\"></span>oo<span class=\"_ _2\"></span>r deze brugp<span class=\"_ _2\"></span>ensio<span class=\"_ _2\"></span>ene<span class=\"_ _2\"></span>n die rechts<span class=\"_ _2\"></span>treeks doo<span class=\"_ _2\"></span>r de werkgever worden b<span class=\"_ _2\"></span>etaal<span class=\"_ _2\"></span>d, zou een voo<span class=\"_ _2\"></span>rzie<span class=\"_ _2\"></span>ning mo<span class=\"_ _2\"></span>eten worden a<span class=\"_ _2\"></span>angel<span class=\"_ _2\"></span>egd overe<span class=\"_ _2\"></span>enkomstig IAS 19<span class=\"_ _24\"></span>. D<span class=\"_ _2\"></span>ie werd vastgel<span class=\"_ _2\"></span>egd a<span class=\"_ _2\"></span>ls de cont<span class=\"_ _2\"></span>ante waarde van de b<span class=\"_ _2\"></span>este raming van toekomstige kass<span class=\"_ _2\"></span>tromen. D<span class=\"_ _2\"></span>e geb<span class=\"_ _2\"></span>ruik<span class=\"_ _2\"></span>te disco<span class=\"_ _2\"></span>nteringsvoe<span class=\"_ _2\"></span>t is geba<span class=\"_ _2\"></span>seerd o<span class=\"_ _2\"></span>p het rend<span class=\"_ _2\"></span>emen<span class=\"_ _2\"></span>t van bedr<span class=\"_ _2\"></span>ijfs<span class=\"_ _2\"></span>oblig<span class=\"_ _2\"></span>aties met een h<span class=\"_ _2\"></span>oge ratin<span class=\"_ _2\"></span>g (AA) met een lo<span class=\"_ _2\"></span>optijd di<span class=\"_ _2\"></span>e gelijk<span class=\"_ _2\"></span>waardi<span class=\"_ _2\"></span>g is aan de l<span class=\"_ _2\"></span>ooptijd van d<span class=\"_ _2\"></span>e verplic<span class=\"_ _2\"></span>htingen<span class=\"_ _2\"></span>. De wijzigin<span class=\"_ _2\"></span>gen in pen<span class=\"_ _2\"></span>sioenverp<span class=\"_ _2\"></span>lichtin<span class=\"_ _2\"></span>gen word<span class=\"_ _2\"></span>en ver<span class=\"_ _2\"></span>werk<span class=\"_ _2\"></span>t in n<span class=\"_ _2\"></span>iet<span class=\"_ _0\"></span>-gerea<span class=\"_ _2\"></span>liseerd<span class=\"_ _2\"></span>e result<span class=\"_ _2\"></span>aten wanneer d<span class=\"_ _2\"></span>e wijzigin<span class=\"_ _2\"></span>gen be<span class=\"_ _2\"></span>trekkin<span class=\"_ _2\"></span>g heb<span class=\"_ _2\"></span>ben op e<span class=\"_ _2\"></span>en wijzigi<span class=\"_ _2\"></span>ng in de ac<span class=\"_ _2\"></span>tuari\u00ebl<span class=\"_ _2\"></span>e aannam<span class=\"_ _2\"></span>es van het ene ja<span class=\"_ _2\"></span>ar op het an<span class=\"_ _2\"></span>dere. BonusregelingenDe b<span class=\"_ _2\"></span>onusse<span class=\"_ _2\"></span>n die ont<span class=\"_ _2\"></span>vang<span class=\"_ _2\"></span>en worden d<span class=\"_ _2\"></span>oor wer<span class=\"_ _2\"></span>knem<span class=\"_ _2\"></span>ers van de venno<span class=\"_ _2\"></span>otschap e<span class=\"_ _2\"></span>n het man<span class=\"_ _2\"></span>agem<span class=\"_ _2\"></span>ent zijn ge<span class=\"_ _2\"></span>base<span class=\"_ _2\"></span>erd op het beh<span class=\"_ _2\"></span>alen van voo<span class=\"_ _2\"></span>raf door d<span class=\"_ _2\"></span>e groep vastg<span class=\"_ _2\"></span>ele<span class=\"_ _2\"></span>gde en in<span class=\"_ _2\"></span>divi<span class=\"_ _2\"></span>duele doe<span class=\"_ _2\"></span>lstellinge<span class=\"_ _2\"></span>n. Het g<span class=\"_ _2\"></span>escha<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>te bedrag van d<span class=\"_ _2\"></span>e bonus wo<span class=\"_ _2\"></span>rdt opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en als ee<span class=\"_ _2\"></span>n kost in de pe<span class=\"_ _2\"></span>riod<span class=\"_ _2\"></span>e waarin de b<span class=\"_ _2\"></span>onus wordt verd<span class=\"_ _2\"></span>iend. Op aandelen gebaseerde<span class=\"_ _0\"></span> be<span class=\"_ _2\"></span>talingenEen in eigen<span class=\"_ _2\"></span>-ver<span class=\"_ _2\"></span>mog<span class=\"_ _2\"></span>ensins<span class=\"_ _2\"></span>trumenten af te wikkelen, o<span class=\"_ _2\"></span>p aand<span class=\"_ _2\"></span>elen g<span class=\"_ _2\"></span>ebase<span class=\"_ _2\"></span>erde b<span class=\"_ _2\"></span>etalings<span class=\"_ _2\"></span>transac<span class=\"_ _2\"></span>tie is een trans<span class=\"_ _2\"></span>actie waarbij d<span class=\"_ _2\"></span>e groep die<span class=\"_ _2\"></span>nsten ont<span class=\"_ _2\"></span>vang<span class=\"_ _2\"></span>t als vergo<span class=\"_ _2\"></span>edin<span class=\"_ _2\"></span>g voor haa<span class=\"_ _2\"></span>r eige<span class=\"_ _2\"></span>n aande<span class=\"_ _2\"></span>len (of aandel<span class=\"_ _2\"></span>enop<span class=\"_ _2\"></span>ties)<span class=\"_ _0\"></span>. D<span class=\"_ _2\"></span>e re\u00eble wa<span class=\"_ _2\"></span>arde van de diens<span class=\"_ _2\"></span>ten die in ruil voo<span class=\"_ _2\"></span>r de toekenning van de aa<span class=\"_ _2\"></span>ndel<span class=\"_ _2\"></span>en (of aand<span class=\"_ _2\"></span>elen<span class=\"_ _2\"></span>opties) worden on<span class=\"_ _2\"></span>tvan<span class=\"_ _2\"></span>gen, b<span class=\"_ _2\"></span>epaal<span class=\"_ _2\"></span>d op bas<span class=\"_ _2\"></span>is van dere\u00eble wa<span class=\"_ _2\"></span>arde op de toe<span class=\"_ _2\"></span>kenningsdatum van d<span class=\"_ _2\"></span>e aande<span class=\"_ _2\"></span>len (of aand<span class=\"_ _2\"></span>elen<span class=\"_ _2\"></span>opties), wordt opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en als ee<span class=\"_ _2\"></span>n last voo<span class=\"_ _2\"></span>r de duurvan de uitoefen<span class=\"_ _2\"></span>per<span class=\"_ _2\"></span>iode.Wanneer op a<span class=\"_ _2\"></span>andel<span class=\"_ _2\"></span>en geb<span class=\"_ _2\"></span>asee<span class=\"_ _2\"></span>rde bet<span class=\"_ _2\"></span>alingsre<span class=\"_ _2\"></span>gelin<span class=\"_ _2\"></span>gen worden b<span class=\"_ _2\"></span>etaal<span class=\"_ _2\"></span>d in cont<span class=\"_ _2\"></span>anten dan worde<span class=\"_ _2\"></span>n de ver<span class=\"_ _2\"></span>wor<span class=\"_ _2\"></span>ven goe<span class=\"_ _2\"></span>deren e<span class=\"_ _2\"></span>n de ont<span class=\"_ _2\"></span>vang<span class=\"_ _2\"></span>en diens<span class=\"_ _2\"></span>ten en de verp<span class=\"_ _2\"></span>lichting gewaarde<span class=\"_ _2\"></span>erd tegen d<span class=\"_ _2\"></span>e re\u00eble wa<span class=\"_ _2\"></span>arde van de verp<span class=\"_ _2\"></span>lichting<span class=\"_ _2\"></span>. T<span class=\"_ _24\"></span>ot d<span class=\"_ _2\"></span>e verplic<span class=\"_ _2\"></span>hting afgew<span class=\"_ _2\"></span>ikkeld is, word<span class=\"_ _2\"></span>t de re\u00ebl<span class=\"_ _2\"></span>e waarde van de verpl<span class=\"_ _2\"></span>ichting o<span class=\"_ _2\"></span>pnieuw g<span class=\"_ _2\"></span>ewaardee<span class=\"_ _2\"></span>rd op het ei<span class=\"_ _2\"></span>nde van elke verslagp<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de en op d<span class=\"_ _2\"></span>e af<span class=\"_ _2\"></span>wikkelings<span class=\"_ _2\"></span>datum, waarb<span class=\"_ _2\"></span>ij eventuele w<span class=\"_ _2\"></span>ijziging<span class=\"_ _2\"></span>en in de re\u00eb<span class=\"_ _2\"></span>le waarde o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nomen worden in d<span class=\"_ _2\"></span>e resul<span class=\"_ _2\"></span>tatenrekening voor d<span class=\"_ _2\"></span>e peri<span class=\"_ _2\"></span>ode.Personeels<span class=\"_ _1a\"></span>voordelen op<span class=\"_ _1a\"></span> k<span class=\"_ _0\"></span>or<span class=\"_ _2\"></span>te termijn Deze omvat<span class=\"_ _2\"></span>ten lonen, s<span class=\"_ _2\"></span>alariss<span class=\"_ _2\"></span>en en soc<span class=\"_ _2\"></span>ialezekerheidsb<span class=\"_ _2\"></span>ijdrag<span class=\"_ _2\"></span>en, beta<span class=\"_ _2\"></span>ald jaa<span class=\"_ _2\"></span>rlijks verlof en ziek<span class=\"_ _2\"></span>teverlof, bonussen e<span class=\"_ _2\"></span>n niet-ca<span class=\"_ _2\"></span>sh voorde<span class=\"_ _2\"></span>len en word<span class=\"_ _2\"></span>en op<span class=\"_ _2\"></span>ge<span class=\"_ _2\"></span>nom<span class=\"_ _2\"></span>en al<span class=\"_ _2\"></span>s een<span class=\"_ _2\"></span> uitg<span class=\"_ _2\"></span>ave voor<span class=\"_ _2\"></span> de de<span class=\"_ _2\"></span>sb<span class=\"_ _2\"></span>etref<span class=\"_ _6\"></span>fend<span class=\"_ _2\"></span>e pe<span class=\"_ _2\"></span>rio<span class=\"_ _2\"></span>de.<span class=\"_ _2\"></span> Alle be<span class=\"_ _2\"></span>drij<span class=\"_ _2\"></span>fsmana<span class=\"_ _2\"></span>gers kome<span class=\"_ _2\"></span>n in aanme<span class=\"_ _2\"></span>rking vo<span class=\"_ _2\"></span>or bon<span class=\"_ _2\"></span>ussen die geb<span class=\"_ _2\"></span>asee<span class=\"_ _2\"></span>rd zijn op indi<span class=\"_ _2\"></span>catoren, waarond<span class=\"_ _2\"></span>er pe<span class=\"_ _2\"></span>rsoo<span class=\"_ _2\"></span>nlijke pres<span class=\"_ _2\"></span>taties en b<span class=\"_ _2\"></span>elan<span class=\"_ _2\"></span>grijke financi\u00eb<span class=\"_ _2\"></span>le doe<span class=\"_ _2\"></span>lstelling<span class=\"_ _2\"></span>en. Het be<span class=\"_ _2\"></span>drag van de b<span class=\"_ _2\"></span>onus word<span class=\"_ _2\"></span>t opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en als ee<span class=\"_ _2\"></span>n uitgave, op basis van ee<span class=\"_ _2\"></span>n raming die g<span class=\"_ _2\"></span>emaa<span class=\"_ _2\"></span>k<span class=\"_ _2\"></span>t wordt o<span class=\"_ _2\"></span>p het eind<span class=\"_ _2\"></span>e van de verslagperiode.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-64-6": {
   "value": "OntslagvergoedingenOntsla<span class=\"_ _2\"></span>gvergo<span class=\"_ _2\"></span>edin<span class=\"_ _2\"></span>gen zijn ver<span class=\"_ _2\"></span>schuld<span class=\"_ _2\"></span>igd wanne<span class=\"_ _2\"></span>er het diens<span class=\"_ _2\"></span>tve<span class=\"_ _2\"></span>rband van e<span class=\"_ _2\"></span>en werk<span class=\"_ _2\"></span>neme<span class=\"_ _2\"></span>r wordt b<span class=\"_ _2\"></span>e\u00ebin<span class=\"_ _2\"></span>digd do<span class=\"_ _2\"></span>or de groe<span class=\"_ _2\"></span>p v\u00f3\u00f3r de no<span class=\"_ _2\"></span>rmale p<span class=\"_ _2\"></span>ensi<span class=\"_ _2\"></span>oend<span class=\"_ _2\"></span>atum of wannee<span class=\"_ _2\"></span>r een wer<span class=\"_ _2\"></span>knem<span class=\"_ _2\"></span>er in ruil vo<span class=\"_ _2\"></span>or deze vergoe<span class=\"_ _2\"></span>ding<span class=\"_ _2\"></span>en vrijw<span class=\"_ _2\"></span>illig ontsla<span class=\"_ _2\"></span>g heef<span class=\"_ _6\"></span>t aanvaard. De gro<span class=\"_ _2\"></span>ep bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>t ee<span class=\"_ _2\"></span>n verplic<span class=\"_ _2\"></span>hting en uitg<span class=\"_ _2\"></span>ave voor ontsla<span class=\"_ _2\"></span>gvergo<span class=\"_ _2\"></span>eding<span class=\"_ _2\"></span>en op de v<span class=\"_ _2\"></span>roeg<span class=\"_ _2\"></span>ste van de volg<span class=\"_ _2\"></span>ende da<span class=\"_ _2\"></span>ta: (<span class=\"_ _0\"></span>a) wannee<span class=\"_ _2\"></span>r de groep h<span class=\"_ _2\"></span>et aanb<span class=\"_ _2\"></span>od van deze voordel<span class=\"_ _2\"></span>en niet lan<span class=\"_ _2\"></span>ger kan in<span class=\"_ _2\"></span>trekken; en (b<span class=\"_ _0\"></span>) wann<span class=\"_ _2\"></span>eer d<span class=\"_ _2\"></span>e groep kosten bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>t voo<span class=\"_ _2\"></span>r een he<span class=\"_ _2\"></span>rstru<span class=\"_ _2\"></span>cturerin<span class=\"_ _2\"></span>g die binne<span class=\"_ _2\"></span>n het toep<span class=\"_ _2\"></span>assings<span class=\"_ _2\"></span>gebie<span class=\"_ _2\"></span>d van IAS 3<span class=\"_ _0\"></span>7 val<span class=\"_ _2\"></span>t en de b<span class=\"_ _2\"></span>etaling van ontsla<span class=\"_ _2\"></span>gvergo<span class=\"_ _2\"></span>edin<span class=\"_ _2\"></span>gen inho<span class=\"_ _2\"></span>udt. Vergoe<span class=\"_ _2\"></span>dingen d<span class=\"_ _2\"></span>ie worden toege<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>end na m<span class=\"_ _2\"></span>eer da<span class=\"_ _2\"></span>n 12 maand<span class=\"_ _2\"></span>en na het e<span class=\"_ _2\"></span>inde van de versla<span class=\"_ _2\"></span>gper<span class=\"_ _2\"></span>iode wo<span class=\"_ _2\"></span>rden verdisc<span class=\"_ _2\"></span>onteerd teg<span class=\"_ _2\"></span>en hun conta<span class=\"_ _2\"></span>nte waarde.In Belg<span class=\"_ _2\"></span>i\u00eb zorgt het sys<span class=\"_ _2\"></span>teem van bru<span class=\"_ _2\"></span>gpens<span class=\"_ _2\"></span>ioen e<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>voor dat oude<span class=\"_ _2\"></span>re per<span class=\"_ _2\"></span>sone<span class=\"_ _2\"></span>n die doo<span class=\"_ _2\"></span>r hun werkgever ontsla<span class=\"_ _2\"></span>gen worde<span class=\"_ _2\"></span>n of die aan<span class=\"_ _2\"></span>gemo<span class=\"_ _2\"></span>edig<span class=\"_ _2\"></span>d worden o<span class=\"_ _2\"></span>m hun diens<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>verband te be\u00ebin<span class=\"_ _2\"></span>digen e<span class=\"_ _2\"></span>n die aan b<span class=\"_ _2\"></span>epaa<span class=\"_ _2\"></span>lde voor<span class=\"_ _2\"></span>wa<span class=\"_ _2\"></span>arden voldo<span class=\"_ _2\"></span>en, in aanm<span class=\"_ _2\"></span>erk<span class=\"_ _2\"></span>ing komen voor e<span class=\"_ _2\"></span>en aanvull<span class=\"_ _2\"></span>ende werkl<span class=\"_ _2\"></span>oosh<span class=\"_ _2\"></span>eidsui<span class=\"_ _2\"></span>tkering die be<span class=\"_ _2\"></span>taald word<span class=\"_ _2\"></span>t doo<span class=\"_ _2\"></span>r hun vroe<span class=\"_ _2\"></span>gere werk<span class=\"_ _0\"></span>gever bov<span class=\"_ _0\"></span>enop de werkloosheidsuit<span class=\"_ _1a\"></span>k<span class=\"_ _1a\"></span>eringen die<span class=\"_ _0\"></span> b<span class=\"_ _2\"></span>etaaldworden d<span class=\"_ _2\"></span>oor de s<span class=\"_ _2\"></span>ocial<span class=\"_ _2\"></span>e zekerheid. D<span class=\"_ _2\"></span>oorga<span class=\"_ _2\"></span>ans wordt d<span class=\"_ _2\"></span>ie uitkering b<span class=\"_ _2\"></span>etaal<span class=\"_ _2\"></span>d tot de normal<span class=\"_ _2\"></span>e pensi<span class=\"_ _2\"></span>oenl<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>tij<span class=\"_ _2\"></span>d die 65 jaar b<span class=\"_ _2\"></span>edra<span class=\"_ _2\"></span>agt.Binnen d<span class=\"_ _2\"></span>e groep g<span class=\"_ _2\"></span>enieten versc<span class=\"_ _2\"></span>hillen<span class=\"_ _2\"></span>de voorm<span class=\"_ _2\"></span>alige werkn<span class=\"_ _2\"></span>emer<span class=\"_ _2\"></span>s van het systeem van \u2018br<span class=\"_ _2\"></span>ugpe<span class=\"_ _2\"></span>nsioe<span class=\"_ _2\"></span>n\u2019<span class=\"_ _24\"></span>, op basis van ver<span class=\"_ _2\"></span>schill<span class=\"_ _2\"></span>ende Be<span class=\"_ _2\"></span>lgisch<span class=\"_ _2\"></span>e coll<span class=\"_ _2\"></span>ectieve arbe<span class=\"_ _2\"></span>idsoveree<span class=\"_ _2\"></span>nkomsten (<span class=\"_ _1a\"></span>cao\u2019<span class=\"_ _0\"></span>s) die van krach<span class=\"_ _2\"></span>t zijn voor de sector (tex<span class=\"_ _2\"></span>tielnijve<span class=\"_ _2\"></span>rheid e<span class=\"_ _2\"></span>n breiwerk / i<span class=\"_ _2\"></span>ndustri<span class=\"_ _2\"></span>e textile et de la b<span class=\"_ _2\"></span>onneterie) of die sp<span class=\"_ _2\"></span>eci<span class=\"_ _2\"></span>fiek zijn voor d<span class=\"_ _2\"></span>e groep. D<span class=\"_ _2\"></span>eze cao\u2019<span class=\"_ _0\"></span>s b<span class=\"_ _2\"></span>eschr<span class=\"_ _2\"></span>ijven de ver<span class=\"_ _2\"></span>schille<span class=\"_ _2\"></span>nde mo<span class=\"_ _2\"></span>geli<span class=\"_ _2\"></span>jkhe<span class=\"_ _2\"></span>den waarover werkn<span class=\"_ _2\"></span>emer<span class=\"_ _2\"></span>s in de se<span class=\"_ _2\"></span>ctor besc<span class=\"_ _2\"></span>hikken om te genieten van het bru<span class=\"_ _2\"></span>gpensi<span class=\"_ _2\"></span>oen, d<span class=\"_ _2\"></span>e opric<span class=\"_ _2\"></span>hting van ee<span class=\"_ _2\"></span>n sector<span class=\"_ _2\"></span>fon<span class=\"_ _2\"></span>ds (fonds voor b<span class=\"_ _2\"></span>estaa<span class=\"_ _2\"></span>nszekerheid / fond<span class=\"_ _2\"></span>s de s\u00e9c<span class=\"_ _2\"></span>urit\u00e9 d\u2019<span class=\"_ _0\"></span>existen<span class=\"_ _2\"></span>ce)<span class=\"_ _0\"></span>, dee<span class=\"_ _2\"></span>ltijdse a<span class=\"_ _2\"></span>rbei<span class=\"_ _2\"></span>d, ople<span class=\"_ _2\"></span>iding e<span class=\"_ _2\"></span>n training, enz. Er be<span class=\"_ _2\"></span>staan bep<span class=\"_ _2\"></span>aald<span class=\"_ _2\"></span>e cao\u2019<span class=\"_ _0\"></span>s voor ar<span class=\"_ _2\"></span>bei<span class=\"_ _2\"></span>ders en a<span class=\"_ _2\"></span>ndere voo<span class=\"_ _2\"></span>r be<span class=\"_ _2\"></span>diend<span class=\"_ _2\"></span>en. Er besta<span class=\"_ _2\"></span>an bep<span class=\"_ _2\"></span>aald<span class=\"_ _2\"></span>e cao'<span class=\"_ _0\"></span>s voor ar<span class=\"_ _2\"></span>beid<span class=\"_ _2\"></span>ers en an<span class=\"_ _2\"></span>dere voor b<span class=\"_ _2\"></span>edien<span class=\"_ _2\"></span>den. V<span class=\"_ _0\"></span>oo<span class=\"_ _2\"></span>r deze brugp<span class=\"_ _2\"></span>ensio<span class=\"_ _2\"></span>ene<span class=\"_ _2\"></span>n die rechts<span class=\"_ _2\"></span>treeks doo<span class=\"_ _2\"></span>r de werkgever worden b<span class=\"_ _2\"></span>etaal<span class=\"_ _2\"></span>d, zou een voo<span class=\"_ _2\"></span>rzie<span class=\"_ _2\"></span>ning mo<span class=\"_ _2\"></span>eten worden a<span class=\"_ _2\"></span>angel<span class=\"_ _2\"></span>egd overe<span class=\"_ _2\"></span>enkomstig IAS 19<span class=\"_ _24\"></span>. D<span class=\"_ _2\"></span>ie werd vastgel<span class=\"_ _2\"></span>egd a<span class=\"_ _2\"></span>ls de cont<span class=\"_ _2\"></span>ante waarde van de b<span class=\"_ _2\"></span>este raming van toekomstige kass<span class=\"_ _2\"></span>tromen. D<span class=\"_ _2\"></span>e geb<span class=\"_ _2\"></span>ruik<span class=\"_ _2\"></span>te disco<span class=\"_ _2\"></span>nteringsvoe<span class=\"_ _2\"></span>t is geba<span class=\"_ _2\"></span>seerd o<span class=\"_ _2\"></span>p het rend<span class=\"_ _2\"></span>emen<span class=\"_ _2\"></span>t van bedr<span class=\"_ _2\"></span>ijfs<span class=\"_ _2\"></span>oblig<span class=\"_ _2\"></span>aties met een h<span class=\"_ _2\"></span>oge ratin<span class=\"_ _2\"></span>g (AA) met een lo<span class=\"_ _2\"></span>optijd di<span class=\"_ _2\"></span>e gelijk<span class=\"_ _2\"></span>waardi<span class=\"_ _2\"></span>g is aan de l<span class=\"_ _2\"></span>ooptijd van d<span class=\"_ _2\"></span>e verplic<span class=\"_ _2\"></span>htingen<span class=\"_ _2\"></span>. De wijzigin<span class=\"_ _2\"></span>gen in pen<span class=\"_ _2\"></span>sioenverp<span class=\"_ _2\"></span>lichtin<span class=\"_ _2\"></span>gen word<span class=\"_ _2\"></span>en ver<span class=\"_ _2\"></span>werk<span class=\"_ _2\"></span>t in n<span class=\"_ _2\"></span>iet<span class=\"_ _0\"></span>-gerea<span class=\"_ _2\"></span>liseerd<span class=\"_ _2\"></span>e result<span class=\"_ _2\"></span>aten wanneer d<span class=\"_ _2\"></span>e wijzigin<span class=\"_ _2\"></span>gen be<span class=\"_ _2\"></span>trekkin<span class=\"_ _2\"></span>g heb<span class=\"_ _2\"></span>ben op e<span class=\"_ _2\"></span>en wijzigi<span class=\"_ _2\"></span>ng in de ac<span class=\"_ _2\"></span>tuari\u00ebl<span class=\"_ _2\"></span>e aannam<span class=\"_ _2\"></span>es van het ene ja<span class=\"_ _2\"></span>ar op het an<span class=\"_ _2\"></span>dere. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTerminationBenefits",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-67-6": {
   "value": "Op aandelen gebaseerde<span class=\"_ _0\"></span> be<span class=\"_ _2\"></span>talingenEen in eigen<span class=\"_ _2\"></span>-ver<span class=\"_ _2\"></span>mog<span class=\"_ _2\"></span>ensins<span class=\"_ _2\"></span>trumenten af te wikkelen, o<span class=\"_ _2\"></span>p aand<span class=\"_ _2\"></span>elen g<span class=\"_ _2\"></span>ebase<span class=\"_ _2\"></span>erde b<span class=\"_ _2\"></span>etalings<span class=\"_ _2\"></span>transac<span class=\"_ _2\"></span>tie is een trans<span class=\"_ _2\"></span>actie waarbij d<span class=\"_ _2\"></span>e groep die<span class=\"_ _2\"></span>nsten ont<span class=\"_ _2\"></span>vang<span class=\"_ _2\"></span>t als vergo<span class=\"_ _2\"></span>edin<span class=\"_ _2\"></span>g voor haa<span class=\"_ _2\"></span>r eige<span class=\"_ _2\"></span>n aande<span class=\"_ _2\"></span>len (of aandel<span class=\"_ _2\"></span>enop<span class=\"_ _2\"></span>ties)<span class=\"_ _0\"></span>. D<span class=\"_ _2\"></span>e re\u00eble wa<span class=\"_ _2\"></span>arde van de diens<span class=\"_ _2\"></span>ten die in ruil voo<span class=\"_ _2\"></span>r de toekenning van de aa<span class=\"_ _2\"></span>ndel<span class=\"_ _2\"></span>en (of aand<span class=\"_ _2\"></span>elen<span class=\"_ _2\"></span>opties) worden on<span class=\"_ _2\"></span>tvan<span class=\"_ _2\"></span>gen, b<span class=\"_ _2\"></span>epaal<span class=\"_ _2\"></span>d op bas<span class=\"_ _2\"></span>is van dere\u00eble wa<span class=\"_ _2\"></span>arde op de toe<span class=\"_ _2\"></span>kenningsdatum van d<span class=\"_ _2\"></span>e aande<span class=\"_ _2\"></span>len (of aand<span class=\"_ _2\"></span>elen<span class=\"_ _2\"></span>opties), wordt opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en als ee<span class=\"_ _2\"></span>n last voo<span class=\"_ _2\"></span>r de duurvan de uitoefen<span class=\"_ _2\"></span>per<span class=\"_ _2\"></span>iode.Wanneer op a<span class=\"_ _2\"></span>andel<span class=\"_ _2\"></span>en geb<span class=\"_ _2\"></span>asee<span class=\"_ _2\"></span>rde bet<span class=\"_ _2\"></span>alingsre<span class=\"_ _2\"></span>gelin<span class=\"_ _2\"></span>gen worden b<span class=\"_ _2\"></span>etaal<span class=\"_ _2\"></span>d in cont<span class=\"_ _2\"></span>anten dan worde<span class=\"_ _2\"></span>n de ver<span class=\"_ _2\"></span>wor<span class=\"_ _2\"></span>ven goe<span class=\"_ _2\"></span>deren e<span class=\"_ _2\"></span>n de ont<span class=\"_ _2\"></span>vang<span class=\"_ _2\"></span>en diens<span class=\"_ _2\"></span>ten en de verp<span class=\"_ _2\"></span>lichting gewaarde<span class=\"_ _2\"></span>erd tegen d<span class=\"_ _2\"></span>e re\u00eble wa<span class=\"_ _2\"></span>arde van de verp<span class=\"_ _2\"></span>lichting<span class=\"_ _2\"></span>. T<span class=\"_ _24\"></span>ot d<span class=\"_ _2\"></span>e verplic<span class=\"_ _2\"></span>hting afgew<span class=\"_ _2\"></span>ikkeld is, word<span class=\"_ _2\"></span>t de re\u00ebl<span class=\"_ _2\"></span>e waarde van de verpl<span class=\"_ _2\"></span>ichting o<span class=\"_ _2\"></span>pnieuw g<span class=\"_ _2\"></span>ewaardee<span class=\"_ _2\"></span>rd op het ei<span class=\"_ _2\"></span>nde van elke verslagp<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de en op d<span class=\"_ _2\"></span>e af<span class=\"_ _2\"></span>wikkelings<span class=\"_ _2\"></span>datum, waarb<span class=\"_ _2\"></span>ij eventuele w<span class=\"_ _2\"></span>ijziging<span class=\"_ _2\"></span>en in de re\u00eb<span class=\"_ _2\"></span>le waarde o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nomen worden in d<span class=\"_ _2\"></span>e resul<span class=\"_ _2\"></span>tatenrekening voor d<span class=\"_ _2\"></span>e peri<span class=\"_ _2\"></span>ode.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-69-3": {
   "value": "T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>21. O<span class=\"_ _2\"></span>pna<span class=\"_ _2\"></span>me en erkenni<span class=\"_ _2\"></span>ng van op<span class=\"_ _2\"></span>bren<span class=\"_ _2\"></span>gst<span class=\"_ _2\"></span>enOpbrengs<span class=\"_ _2\"></span>ten uit contractenIFRS 15 \u2018Opbrengs<span class=\"_ _2\"></span>ten uit contrac<span class=\"_ _2\"></span>ten met klanten\u2019 vervan<span class=\"_ _2\"></span>gt IAS <span class=\"_ _0\"></span>18 \u2018Op<span class=\"_ _2\"></span>brengs<span class=\"_ _2\"></span>ten\u2019<span class=\"_ _24\"></span>, IAS 11 <span class=\"_ _0\"></span>\u2018<span class=\"_ _2\"></span>Bouwco<span class=\"_ _2\"></span>ntracten\u2019 en een aantal<span class=\"_ _2\"></span> opb<span class=\"_ _2\"></span>rengstg<span class=\"_ _2\"></span>erelatee<span class=\"_ _2\"></span>rde interpretatie<span class=\"_ _2\"></span>s. Onde<span class=\"_ _2\"></span>r IFRS 15 <span class=\"_ _0\"></span>wo<span class=\"_ _2\"></span>rden opb<span class=\"_ _2\"></span>rengsten op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men als een b<span class=\"_ _2\"></span>edrag dat de vergo<span class=\"_ _2\"></span>edin<span class=\"_ _2\"></span>g weers<span class=\"_ _2\"></span>pieg<span class=\"_ _2\"></span>elt waarop ee<span class=\"_ _2\"></span>n entiteit ver<span class=\"_ _2\"></span>wacht rec<span class=\"_ _2\"></span>ht te <span class=\"_ _0\"></span>h<span class=\"_ _2\"></span>ebb<span class=\"_ _2\"></span>en in ruil voor de overdracht van goe<span class=\"_ _2\"></span>deren of diens<span class=\"_ _2\"></span>ten aan een klant. D<span class=\"_ _2\"></span>e nieuwe norm voor<span class=\"_ _2\"></span>ziet in een vij<span class=\"_ _2\"></span>fstap<span class=\"_ _2\"></span>penm<span class=\"_ _2\"></span>ode<span class=\"_ _2\"></span>l voor het verant<span class=\"_ _2\"></span>woord<span class=\"_ _2\"></span>en van opbren<span class=\"_ _2\"></span>gsten die voor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>vl<span class=\"_ _2\"></span>oeie<span class=\"_ _2\"></span>n uit contra<span class=\"_ _2\"></span>cten met klanten. De nor<span class=\"_ _2\"></span>m vereist van entiteiten dat ze een oorde<span class=\"_ _2\"></span>el vormen, rekening hou<span class=\"_ _2\"></span>dend me<span class=\"_ _2\"></span>t alle relevante feiten en omstan<span class=\"_ _2\"></span>dighe<span class=\"_ _2\"></span>den wanne<span class=\"_ _2\"></span>er elke stap van het model wordt toeg<span class=\"_ _2\"></span>epas<span class=\"_ _2\"></span>t op contracten met hun klan<span class=\"_ _2\"></span>ten. De vijf stap<span class=\"_ _2\"></span>pen zijn het ide<span class=\"_ _2\"></span>ntific<span class=\"_ _2\"></span>eren van het (<span class=\"_ _0\"></span>d<span class=\"_ _2\"></span>e) <span class=\"_ _0\"></span>c<span class=\"_ _2\"></span>ontract(en<span class=\"_ _0\"></span>) met<span class=\"_ _2\"></span> de klant, he<span class=\"_ _2\"></span>t identifi<span class=\"_ _2\"></span>ceren van de result<span class=\"_ _2\"></span>aat<span class=\"_ _2\"></span>verplic<span class=\"_ _2\"></span>htinge<span class=\"_ _2\"></span>n in het contrac<span class=\"_ _2\"></span>t, het bepa<span class=\"_ _2\"></span>len van de transactiep<span class=\"_ _2\"></span>rijs, het<span class=\"_ _2\"></span> toewijzen van de transactiepr<span class=\"_ _2\"></span>ijs aan elke <span class=\"_ _0\"></span>re<span class=\"_ _2\"></span>sulta<span class=\"_ _2\"></span>at<span class=\"_ _2\"></span>verplic<span class=\"_ _2\"></span>hting en het opn<span class=\"_ _2\"></span>emen van opb<span class=\"_ _2\"></span>rengsten naar<span class=\"_ _2\"></span>mate aan elke resul<span class=\"_ _2\"></span>taat<span class=\"_ _2\"></span>verpli<span class=\"_ _2\"></span>chting is voldaan<span class=\"_ _2\"></span>.  De groep he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t elk van de opbre<span class=\"_ _2\"></span>ngststrom<span class=\"_ _2\"></span>en be<span class=\"_ _2\"></span>oorde<span class=\"_ _2\"></span>eld<span class=\"_ _2\"></span> vanuit het p<span class=\"_ _2\"></span>ersp<span class=\"_ _2\"></span>ectief van IFRS 15 voor opbren<span class=\"_ _2\"></span>gstopnam<span class=\"_ _2\"></span>e (z<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>als vermel<span class=\"_ _2\"></span>d in T<span class=\"_ _24\"></span>oe<span class=\"_ _2\"></span>lichting 4) en is <span class=\"_ _0\"></span>tot de conc<span class=\"_ _2\"></span>lusie gekomen<span class=\"_ _2\"></span> dat IFRS 15 geen impa<span class=\"_ _2\"></span>ct heef<span class=\"_ _2\"></span>t op he<span class=\"_ _2\"></span>t bedrag en de timin<span class=\"_ _2\"></span>g van de opb<span class=\"_ _2\"></span>rengstopn<span class=\"_ _2\"></span>ame. Bij de toepassin<span class=\"_ _2\"></span>g van IFRS <span class=\"_ _0\"></span>1<span class=\"_ _2\"></span>5 heef<span class=\"_ _2\"></span>t de<span class=\"_ _2\"></span> groep rekening geh<span class=\"_ _2\"></span>oude<span class=\"_ _2\"></span>n met het volgen<span class=\"_ _2\"></span>de:Opn<span class=\"_ _2\"></span>ame van o<span class=\"_ _2\"></span>pbr<span class=\"_ _2\"></span>engs<span class=\"_ _2\"></span>ten ui<span class=\"_ _2\"></span>t afzon<span class=\"_ _2\"></span>derli<span class=\"_ _2\"></span>jke resultaatverplichtingenDe gro<span class=\"_ _2\"></span>ep heef<span class=\"_ _6\"></span>t haar c<span class=\"_ _2\"></span>ontracten met k<span class=\"_ _2\"></span>lanten gean<span class=\"_ _2\"></span>alysee<span class=\"_ _2\"></span>rd om al haa<span class=\"_ _2\"></span>r resulta<span class=\"_ _2\"></span>at<span class=\"_ _2\"></span>verplic<span class=\"_ _2\"></span>htingen te bep<span class=\"_ _2\"></span>alen. Re<span class=\"_ _2\"></span>sultaa<span class=\"_ _2\"></span>tve<span class=\"_ _2\"></span>rplich<span class=\"_ _2\"></span>tingen di<span class=\"_ _2\"></span>e voor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>vl<span class=\"_ _2\"></span>oeie<span class=\"_ _2\"></span>n uit verkoop<span class=\"_ _2\"></span>con<span class=\"_ _2\"></span>tracten van de groe<span class=\"_ _2\"></span>p zijn voorna<span class=\"_ _2\"></span>melijk orderg<span class=\"_ _2\"></span>estuurd<span class=\"_ _2\"></span>e klantl<span class=\"_ _2\"></span>everinge<span class=\"_ _2\"></span>n die verba<span class=\"_ _2\"></span>nd hou<span class=\"_ _2\"></span>den met de verkoop van go<span class=\"_ _2\"></span>ede<span class=\"_ _2\"></span>ren. Die<span class=\"_ _2\"></span>nsten heb<span class=\"_ _2\"></span>ben m<span class=\"_ _2\"></span>ees<span class=\"_ _2\"></span>tal een onde<span class=\"_ _2\"></span>rges<span class=\"_ _2\"></span>chik<span class=\"_ _2\"></span>te rol in de b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>fsac<span class=\"_ _2\"></span>tivitei<span class=\"_ _2\"></span>ten van de groep of vormen e<span class=\"_ _2\"></span>en aanvull<span class=\"_ _2\"></span>ing op de l<span class=\"_ _2\"></span>evering van go<span class=\"_ _2\"></span>ede<span class=\"_ _2\"></span>ren. De groep h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t g<span class=\"_ _2\"></span>een af<span class=\"_ _2\"></span>zonde<span class=\"_ _2\"></span>rlijke resultaa<span class=\"_ _2\"></span>tve<span class=\"_ _2\"></span>rplich<span class=\"_ _2\"></span>tingen ge\u00efd<span class=\"_ _2\"></span>entific<span class=\"_ _2\"></span>eerd di<span class=\"_ _2\"></span>e boe<span class=\"_ _2\"></span>khou<span class=\"_ _2\"></span>dkundi<span class=\"_ _2\"></span>g zouden mo<span class=\"_ _2\"></span>eten worden ver<span class=\"_ _2\"></span>werk<span class=\"_ _2\"></span>t in overe<span class=\"_ _2\"></span>enstemmin<span class=\"_ _2\"></span>g met IFRS 15. V<span class=\"_ _0\"></span>ariabele overwegingenSommi<span class=\"_ _2\"></span>ge contra<span class=\"_ _2\"></span>cten met kl<span class=\"_ _2\"></span>anten voor<span class=\"_ _2\"></span>zien in volum<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>-disco<span class=\"_ _2\"></span>unts, finan<span class=\"_ _2\"></span>ci\u00eble kor<span class=\"_ _2\"></span>tin<span class=\"_ _2\"></span>gen, pr<span class=\"_ _2\"></span>ijscon<span class=\"_ _2\"></span>ces<span class=\"_ _2\"></span>sies of ee<span class=\"_ _2\"></span>n recht o<span class=\"_ _2\"></span>p retour voor k<span class=\"_ _2\"></span>waliteits<span class=\"_ _2\"></span>claims. D<span class=\"_ _2\"></span>e opbre<span class=\"_ _2\"></span>ngsten ui<span class=\"_ _2\"></span>t deze verkopen worde<span class=\"_ _2\"></span>n opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en op bas<span class=\"_ _2\"></span>is van de prijs die verm<span class=\"_ _2\"></span>eld sta<span class=\"_ _2\"></span>at in het c<span class=\"_ _2\"></span>ontract, na a<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>trek van retours en vergo<span class=\"_ _2\"></span>eding<span class=\"_ _2\"></span>en, volume<span class=\"_ _2\"></span>disc<span class=\"_ _2\"></span>ounts en kor<span class=\"_ _2\"></span>ting<span class=\"_ _2\"></span>en. Tij<span class=\"_ _2\"></span>dens ee<span class=\"_ _2\"></span>n bo<span class=\"_ _2\"></span>ekjaar ka<span class=\"_ _2\"></span>n de pres<span class=\"_ _2\"></span>entatie van het e<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>fect van e<span class=\"_ _2\"></span>en variab<span class=\"_ _2\"></span>ele prijs<span class=\"_ _2\"></span>comp<span class=\"_ _2\"></span>onent g<span class=\"_ _2\"></span>ebas<span class=\"_ _2\"></span>eerd word<span class=\"_ _2\"></span>en op het o<span class=\"_ _2\"></span>orde<span class=\"_ _2\"></span>el van het man<span class=\"_ _2\"></span>agem<span class=\"_ _2\"></span>ent over kor<span class=\"_ _2\"></span>tingsre<span class=\"_ _2\"></span>den<span class=\"_ _2\"></span>en, bijvo<span class=\"_ _2\"></span>orbe<span class=\"_ _2\"></span>eld h<span class=\"_ _2\"></span>et verkoopvolume d<span class=\"_ _2\"></span>at in de lo<span class=\"_ _2\"></span>op van het jaa<span class=\"_ _2\"></span>r bij een b<span class=\"_ _2\"></span>epa<span class=\"_ _2\"></span>alde klant is b<span class=\"_ _2\"></span>ereik<span class=\"_ _6\"></span>t. IFRS 15 wijzigt ni<span class=\"_ _2\"></span>ets aan de pr<span class=\"_ _2\"></span>incip<span class=\"_ _2\"></span>es die do<span class=\"_ _2\"></span>or de groe<span class=\"_ _2\"></span>p worden toe<span class=\"_ _2\"></span>gepas<span class=\"_ _2\"></span>t bij de b<span class=\"_ _2\"></span>epali<span class=\"_ _2\"></span>ng of toewijzing van de transa<span class=\"_ _2\"></span>ctiepr<span class=\"_ _2\"></span>ijs. Opb<span class=\"_ _2\"></span>ren<span class=\"_ _2\"></span>gst o<span class=\"_ _2\"></span>pnem<span class=\"_ _2\"></span>en na<span class=\"_ _2\"></span>armate a<span class=\"_ _2\"></span>an elke resultaatverpli<span class=\"_ _1a\"></span>chting is<span class=\"_ _1a\"></span> voldaanIn overeens<span class=\"_ _2\"></span>temming me<span class=\"_ _2\"></span>t IFRS 15 worden o<span class=\"_ _2\"></span>pbren<span class=\"_ _2\"></span>gsten opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en in de p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de waarin d<span class=\"_ _2\"></span>e klant d<span class=\"_ _2\"></span>e control<span class=\"_ _2\"></span>e van de gel<span class=\"_ _2\"></span>everde go<span class=\"_ _2\"></span>edere<span class=\"_ _2\"></span>n op zich ne<span class=\"_ _2\"></span>emt. D<span class=\"_ _2\"></span>e groep l<span class=\"_ _2\"></span>ever<span class=\"_ _2\"></span>t goe<span class=\"_ _2\"></span>deren o<span class=\"_ _2\"></span>nder c<span class=\"_ _2\"></span>ontractu<span class=\"_ _2\"></span>ele voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>waarden ge<span class=\"_ _2\"></span>base<span class=\"_ _2\"></span>erd op de intern<span class=\"_ _2\"></span>ationaal a<span class=\"_ _2\"></span>anvaarde leverin<span class=\"_ _2\"></span>gsvoor<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>en (Incoterms) en is tot de con<span class=\"_ _2\"></span>clusie g<span class=\"_ _2\"></span>ekomen dat de overdracht van ris<span class=\"_ _2\"></span>ico\u2019<span class=\"_ _0\"></span>s en voo<span class=\"_ _2\"></span>rdele<span class=\"_ _2\"></span>n over het alge<span class=\"_ _2\"></span>mee<span class=\"_ _2\"></span>n same<span class=\"_ _2\"></span>nvalt met de overdra<span class=\"_ _2\"></span>cht van con<span class=\"_ _2\"></span>trole op ee<span class=\"_ _2\"></span>n bep<span class=\"_ _2\"></span>aald mome<span class=\"_ _2\"></span>nt van de Inc<span class=\"_ _2\"></span>oterms. Bijg<span class=\"_ _2\"></span>evolg verande<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t de timin<span class=\"_ _2\"></span>g van de opb<span class=\"_ _2\"></span>rengs<span class=\"_ _2\"></span>ten opge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n voor de ver<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>oop van ha<span class=\"_ _2\"></span>ar produ<span class=\"_ _2\"></span>cten niet on<span class=\"_ _2\"></span>der IFRS 15. GarantieverplichtingenDe gro<span class=\"_ _2\"></span>ep bied<span class=\"_ _2\"></span>t garantie<span class=\"_ _2\"></span>s dat de ver<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>ochte go<span class=\"_ _2\"></span>ede<span class=\"_ _2\"></span>ren voldo<span class=\"_ _2\"></span>en aan d<span class=\"_ _2\"></span>e overeenge<span class=\"_ _2\"></span>komen spe<span class=\"_ _2\"></span>cifi<span class=\"_ _2\"></span>caties. D<span class=\"_ _2\"></span>eze garantie<span class=\"_ _2\"></span>s geld<span class=\"_ _2\"></span>en niet als e<span class=\"_ _2\"></span>en af<span class=\"_ _2\"></span>zonder<span class=\"_ _2\"></span>lijke dienst (r<span class=\"_ _1a\"></span>esul<span class=\"_ _2\"></span>taat<span class=\"_ _2\"></span>verpl<span class=\"_ _2\"></span>ichting) en zullen da<span class=\"_ _2\"></span>arom bo<span class=\"_ _2\"></span>ekho<span class=\"_ _2\"></span>udkun<span class=\"_ _2\"></span>dig ver<span class=\"_ _2\"></span>werk<span class=\"_ _2\"></span>t b<span class=\"_ _2\"></span>lijven word<span class=\"_ _2\"></span>en ond<span class=\"_ _2\"></span>er IAS 3<span class=\"_ _0\"></span>7 \u2018<span class=\"_ _2\"></span>V<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>ziening<span class=\"_ _2\"></span>en, voor<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>elijke verplichtin<span class=\"_ _2\"></span>gen en vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>waarde<span class=\"_ _2\"></span>lijke activa\u2019<span class=\"_ _24\"></span>, zoals in het verl<span class=\"_ _2\"></span>ede<span class=\"_ _2\"></span>n geb<span class=\"_ _2\"></span>eurde. IntrestopbrengstenIntrestop<span class=\"_ _2\"></span>brengs<span class=\"_ _2\"></span>ten worden op<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>omen vol<span class=\"_ _2\"></span>gens d<span class=\"_ _2\"></span>e ef<span class=\"_ _2\"></span>fecti<span class=\"_ _2\"></span>eve-<span class=\"_ _2\"></span>intres<span class=\"_ _2\"></span>tmethod<span class=\"_ _2\"></span>e. W<span class=\"_ _1a\"></span>anne<span class=\"_ _2\"></span>er een vord<span class=\"_ _2\"></span>ering e<span class=\"_ _2\"></span>en bijzonde<span class=\"_ _2\"></span>re waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g heef<span class=\"_ _6\"></span>t onder<span class=\"_ _2\"></span>gaan, verl<span class=\"_ _2\"></span>aagt de groe<span class=\"_ _2\"></span>p de bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde van de invorde<span class=\"_ _2\"></span>rbare waard<span class=\"_ _2\"></span>e, zijnde de ges<span class=\"_ _2\"></span>chat<span class=\"_ _2\"></span>te toekomstige kas<span class=\"_ _2\"></span>stromen ve<span class=\"_ _2\"></span>rdiscon<span class=\"_ _2\"></span>teerd tegen de o<span class=\"_ _2\"></span>orsp<span class=\"_ _2\"></span>ronkelijke effe<span class=\"_ _2\"></span>ctieve intrest<span class=\"_ _2\"></span>voet e<span class=\"_ _2\"></span>n gaat zij doo<span class=\"_ _2\"></span>r met de af<span class=\"_ _2\"></span>wi<span class=\"_ _2\"></span>kkeling van de disc<span class=\"_ _2\"></span>onteringsvo<span class=\"_ _2\"></span>et als intrestopb<span class=\"_ _2\"></span>rengs<span class=\"_ _2\"></span>ten. Intrestopb<span class=\"_ _2\"></span>rengs<span class=\"_ _2\"></span>ten op in waarde vermind<span class=\"_ _2\"></span>erde le<span class=\"_ _2\"></span>ninge<span class=\"_ _2\"></span>n en vorder<span class=\"_ _2\"></span>ingen wo<span class=\"_ _2\"></span>rden op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men volge<span class=\"_ _2\"></span>ns de oor<span class=\"_ _2\"></span>spronkelijke ef<span class=\"_ _2\"></span>fectieve intres<span class=\"_ _2\"></span>tvo<span class=\"_ _2\"></span>et.Bijzondere waa<span class=\"_ _1a\"></span>rdev<span class=\"_ _1a\"></span>erminderingen op<span class=\"_ _1a\"></span> handelsv<span class=\"_ _0\"></span>orderingen  of contractactiv<span class=\"_ _0\"></span>aDe gro<span class=\"_ _2\"></span>ep past I<span class=\"_ _2\"></span>FRS 9 t<span class=\"_ _1a\"></span>oe me<span class=\"_ _2\"></span>t betrek<span class=\"_ _2\"></span>king tot de bijzond<span class=\"_ _2\"></span>ere waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen o<span class=\"_ _2\"></span>p hande<span class=\"_ _2\"></span>lsvorderin<span class=\"_ _2\"></span>gen (zie T<span class=\"_ _24\"></span>o<span class=\"_ _2\"></span>elich<span class=\"_ _2\"></span>ting 1.10)<span class=\"_ _0\"></span>. D<span class=\"_ _2\"></span>e groep h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t g<span class=\"_ _2\"></span>een b<span class=\"_ _2\"></span>elang<span class=\"_ _2\"></span>rijke contra<span class=\"_ _2\"></span>ctsaldi waar<span class=\"_ _2\"></span>bij of<span class=\"_ _2\"></span>wel de groep de res<span class=\"_ _2\"></span>ultaat<span class=\"_ _2\"></span>ver<span class=\"_ _2\"></span>plichtin<span class=\"_ _2\"></span>g heef<span class=\"_ _6\"></span>t uitgevo<span class=\"_ _2\"></span>erd waar<span class=\"_ _2\"></span>voo<span class=\"_ _2\"></span>r nog g<span class=\"_ _2\"></span>een fac<span class=\"_ _2\"></span>turering h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t plaa<span class=\"_ _2\"></span>tsgevonde<span class=\"_ _2\"></span>n, of<span class=\"_ _2\"></span>wel voor<span class=\"_ _2\"></span>uitbe<span class=\"_ _2\"></span>talinge<span class=\"_ _2\"></span>n heef<span class=\"_ _6\"></span>t ont<span class=\"_ _2\"></span>vange<span class=\"_ _2\"></span>n waar<span class=\"_ _2\"></span>voor a<span class=\"_ _2\"></span>an de resul<span class=\"_ _2\"></span>taat<span class=\"_ _2\"></span>verp<span class=\"_ _2\"></span>lichtin<span class=\"_ _2\"></span>g niet is volda<span class=\"_ _2\"></span>an.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-70-4": {
   "value": "V<span class=\"_ _0\"></span>ariabele overwegingenSommi<span class=\"_ _2\"></span>ge contra<span class=\"_ _2\"></span>cten met kl<span class=\"_ _2\"></span>anten voor<span class=\"_ _2\"></span>zien in volum<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>-disco<span class=\"_ _2\"></span>unts, finan<span class=\"_ _2\"></span>ci\u00eble kor<span class=\"_ _2\"></span>tin<span class=\"_ _2\"></span>gen, pr<span class=\"_ _2\"></span>ijscon<span class=\"_ _2\"></span>ces<span class=\"_ _2\"></span>sies of ee<span class=\"_ _2\"></span>n recht o<span class=\"_ _2\"></span>p retour voor k<span class=\"_ _2\"></span>waliteits<span class=\"_ _2\"></span>claims. D<span class=\"_ _2\"></span>e opbre<span class=\"_ _2\"></span>ngsten ui<span class=\"_ _2\"></span>t deze verkopen worde<span class=\"_ _2\"></span>n opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en op bas<span class=\"_ _2\"></span>is van de prijs die verm<span class=\"_ _2\"></span>eld sta<span class=\"_ _2\"></span>at in het c<span class=\"_ _2\"></span>ontract, na a<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>trek van retours en vergo<span class=\"_ _2\"></span>eding<span class=\"_ _2\"></span>en, volume<span class=\"_ _2\"></span>disc<span class=\"_ _2\"></span>ounts en kor<span class=\"_ _2\"></span>ting<span class=\"_ _2\"></span>en. Tij<span class=\"_ _2\"></span>dens ee<span class=\"_ _2\"></span>n bo<span class=\"_ _2\"></span>ekjaar ka<span class=\"_ _2\"></span>n de pres<span class=\"_ _2\"></span>entatie van het e<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>fect van e<span class=\"_ _2\"></span>en variab<span class=\"_ _2\"></span>ele prijs<span class=\"_ _2\"></span>comp<span class=\"_ _2\"></span>onent g<span class=\"_ _2\"></span>ebas<span class=\"_ _2\"></span>eerd word<span class=\"_ _2\"></span>en op het o<span class=\"_ _2\"></span>orde<span class=\"_ _2\"></span>el van het man<span class=\"_ _2\"></span>agem<span class=\"_ _2\"></span>ent over kor<span class=\"_ _2\"></span>tingsre<span class=\"_ _2\"></span>den<span class=\"_ _2\"></span>en, bijvo<span class=\"_ _2\"></span>orbe<span class=\"_ _2\"></span>eld h<span class=\"_ _2\"></span>et verkoopvolume d<span class=\"_ _2\"></span>at in de lo<span class=\"_ _2\"></span>op van het jaa<span class=\"_ _2\"></span>r bij een b<span class=\"_ _2\"></span>epa<span class=\"_ _2\"></span>alde klant is b<span class=\"_ _2\"></span>ereik<span class=\"_ _6\"></span>t. IFRS 15 wijzigt ni<span class=\"_ _2\"></span>ets aan de pr<span class=\"_ _2\"></span>incip<span class=\"_ _2\"></span>es die do<span class=\"_ _2\"></span>or de groe<span class=\"_ _2\"></span>p worden toe<span class=\"_ _2\"></span>gepas<span class=\"_ _2\"></span>t bij de b<span class=\"_ _2\"></span>epali<span class=\"_ _2\"></span>ng of toewijzing van de transa<span class=\"_ _2\"></span>ctiepr<span class=\"_ _2\"></span>ijs. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDiscountsAndRebatesExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-73-2": {
   "value": "IntrestopbrengstenIntrestop<span class=\"_ _2\"></span>brengs<span class=\"_ _2\"></span>ten worden op<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>omen vol<span class=\"_ _2\"></span>gens d<span class=\"_ _2\"></span>e ef<span class=\"_ _2\"></span>fecti<span class=\"_ _2\"></span>eve-<span class=\"_ _2\"></span>intres<span class=\"_ _2\"></span>tmethod<span class=\"_ _2\"></span>e. W<span class=\"_ _1a\"></span>anne<span class=\"_ _2\"></span>er een vord<span class=\"_ _2\"></span>ering e<span class=\"_ _2\"></span>en bijzonde<span class=\"_ _2\"></span>re waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g heef<span class=\"_ _6\"></span>t onder<span class=\"_ _2\"></span>gaan, verl<span class=\"_ _2\"></span>aagt de groe<span class=\"_ _2\"></span>p de bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde van de invorde<span class=\"_ _2\"></span>rbare waard<span class=\"_ _2\"></span>e, zijnde de ges<span class=\"_ _2\"></span>chat<span class=\"_ _2\"></span>te toekomstige kas<span class=\"_ _2\"></span>stromen ve<span class=\"_ _2\"></span>rdiscon<span class=\"_ _2\"></span>teerd tegen de o<span class=\"_ _2\"></span>orsp<span class=\"_ _2\"></span>ronkelijke effe<span class=\"_ _2\"></span>ctieve intrest<span class=\"_ _2\"></span>voet e<span class=\"_ _2\"></span>n gaat zij doo<span class=\"_ _2\"></span>r met de af<span class=\"_ _2\"></span>wi<span class=\"_ _2\"></span>kkeling van de disc<span class=\"_ _2\"></span>onteringsvo<span class=\"_ _2\"></span>et als intrestopb<span class=\"_ _2\"></span>rengs<span class=\"_ _2\"></span>ten. Intrestopb<span class=\"_ _2\"></span>rengs<span class=\"_ _2\"></span>ten op in waarde vermind<span class=\"_ _2\"></span>erde le<span class=\"_ _2\"></span>ninge<span class=\"_ _2\"></span>n en vorder<span class=\"_ _2\"></span>ingen wo<span class=\"_ _2\"></span>rden op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men volge<span class=\"_ _2\"></span>ns de oor<span class=\"_ _2\"></span>spronkelijke ef<span class=\"_ _2\"></span>fectieve intres<span class=\"_ _2\"></span>tvo<span class=\"_ _2\"></span>et.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-73-5": {
   "value": "IntrestopbrengstenIntrestop<span class=\"_ _2\"></span>brengs<span class=\"_ _2\"></span>ten worden op<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>omen vol<span class=\"_ _2\"></span>gens d<span class=\"_ _2\"></span>e ef<span class=\"_ _2\"></span>fecti<span class=\"_ _2\"></span>eve-<span class=\"_ _2\"></span>intres<span class=\"_ _2\"></span>tmethod<span class=\"_ _2\"></span>e. W<span class=\"_ _1a\"></span>anne<span class=\"_ _2\"></span>er een vord<span class=\"_ _2\"></span>ering e<span class=\"_ _2\"></span>en bijzonde<span class=\"_ _2\"></span>re waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g heef<span class=\"_ _6\"></span>t onder<span class=\"_ _2\"></span>gaan, verl<span class=\"_ _2\"></span>aagt de groe<span class=\"_ _2\"></span>p de bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde van de invorde<span class=\"_ _2\"></span>rbare waard<span class=\"_ _2\"></span>e, zijnde de ges<span class=\"_ _2\"></span>chat<span class=\"_ _2\"></span>te toekomstige kas<span class=\"_ _2\"></span>stromen ve<span class=\"_ _2\"></span>rdiscon<span class=\"_ _2\"></span>teerd tegen de o<span class=\"_ _2\"></span>orsp<span class=\"_ _2\"></span>ronkelijke effe<span class=\"_ _2\"></span>ctieve intrest<span class=\"_ _2\"></span>voet e<span class=\"_ _2\"></span>n gaat zij doo<span class=\"_ _2\"></span>r met de af<span class=\"_ _2\"></span>wi<span class=\"_ _2\"></span>kkeling van de disc<span class=\"_ _2\"></span>onteringsvo<span class=\"_ _2\"></span>et als intrestopb<span class=\"_ _2\"></span>rengs<span class=\"_ _2\"></span>ten. Intrestopb<span class=\"_ _2\"></span>rengs<span class=\"_ _2\"></span>ten op in waarde vermind<span class=\"_ _2\"></span>erde le<span class=\"_ _2\"></span>ninge<span class=\"_ _2\"></span>n en vorder<span class=\"_ _2\"></span>ingen wo<span class=\"_ _2\"></span>rden op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men volge<span class=\"_ _2\"></span>ns de oor<span class=\"_ _2\"></span>spronkelijke ef<span class=\"_ _2\"></span>fectieve intres<span class=\"_ _2\"></span>tvo<span class=\"_ _2\"></span>et.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-74-2": {
   "value": "DividendinkomstenDivi<span class=\"_ _2\"></span>dend<span class=\"_ _2\"></span>inkomsten worden op<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>omen wan<span class=\"_ _2\"></span>neer h<span class=\"_ _2\"></span>et recht om be<span class=\"_ _2\"></span>taling te ont<span class=\"_ _2\"></span>vange<span class=\"_ _2\"></span>n, vastgel<span class=\"_ _2\"></span>egd is.T<span class=\"_ _24\"></span>oelicht<span class=\"_ _2\"></span>ing 1.23<span class=\"_ _2\"></span>. DividenduitkeringDivi<span class=\"_ _2\"></span>dend<span class=\"_ _2\"></span>enui<span class=\"_ _2\"></span>tk<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n aan de aa<span class=\"_ _2\"></span>ndee<span class=\"_ _2\"></span>lhoud<span class=\"_ _2\"></span>ers van de vennoo<span class=\"_ _2\"></span>tschap word<span class=\"_ _2\"></span>en in de jaa<span class=\"_ _2\"></span>rrekening van de gro<span class=\"_ _2\"></span>ep opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en als ee<span class=\"_ _2\"></span>n verplic<span class=\"_ _2\"></span>hting in de p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de waari<span class=\"_ _2\"></span>n de divi<span class=\"_ _2\"></span>dend<span class=\"_ _2\"></span>en doo<span class=\"_ _2\"></span>r de aand<span class=\"_ _2\"></span>eelho<span class=\"_ _2\"></span>uder<span class=\"_ _2\"></span>s van de venno<span class=\"_ _2\"></span>otschap zijn goe<span class=\"_ _2\"></span>dge<span class=\"_ _2\"></span>keurd.T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 34. Divi<span class=\"_ _0\"></span>dend per aandeelOmd<span class=\"_ _2\"></span>at we ons blij<span class=\"_ _2\"></span>ven richten op s<span class=\"_ _2\"></span>chuld<span class=\"_ _2\"></span>afbou<span class=\"_ _2\"></span>w en verdere investering<span class=\"_ _2\"></span>en in de ac<span class=\"_ _2\"></span>tivitei<span class=\"_ _2\"></span>ten, zal de Raad van Be<span class=\"_ _2\"></span>stuur gee<span class=\"_ _2\"></span>n divid<span class=\"_ _2\"></span>end voor h<span class=\"_ _2\"></span>et jaar voo<span class=\"_ _2\"></span>rstelle<span class=\"_ _2\"></span>n.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDividendsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-74-4": {
   "value": "DividendinkomstenDivi<span class=\"_ _2\"></span>dend<span class=\"_ _2\"></span>inkomsten worden op<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>omen wan<span class=\"_ _2\"></span>neer h<span class=\"_ _2\"></span>et recht om be<span class=\"_ _2\"></span>taling te ont<span class=\"_ _2\"></span>vange<span class=\"_ _2\"></span>n, vastgel<span class=\"_ _2\"></span>egd is.T<span class=\"_ _24\"></span>oelicht<span class=\"_ _2\"></span>ing 1.23<span class=\"_ _2\"></span>. DividenduitkeringDivi<span class=\"_ _2\"></span>dend<span class=\"_ _2\"></span>enui<span class=\"_ _2\"></span>tk<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n aan de aa<span class=\"_ _2\"></span>ndee<span class=\"_ _2\"></span>lhoud<span class=\"_ _2\"></span>ers van de vennoo<span class=\"_ _2\"></span>tschap word<span class=\"_ _2\"></span>en in de jaa<span class=\"_ _2\"></span>rrekening van de gro<span class=\"_ _2\"></span>ep opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en als ee<span class=\"_ _2\"></span>n verplic<span class=\"_ _2\"></span>hting in de p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de waari<span class=\"_ _2\"></span>n de divi<span class=\"_ _2\"></span>dend<span class=\"_ _2\"></span>en doo<span class=\"_ _2\"></span>r de aand<span class=\"_ _2\"></span>eelho<span class=\"_ _2\"></span>uder<span class=\"_ _2\"></span>s van de venno<span class=\"_ _2\"></span>otschap zijn goe<span class=\"_ _2\"></span>dge<span class=\"_ _2\"></span>keurd.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-75-6": {
   "value": "Bijzondere waa<span class=\"_ _1a\"></span>rdev<span class=\"_ _1a\"></span>erminderingen op<span class=\"_ _1a\"></span> handelsv<span class=\"_ _0\"></span>orderingen  of contractactiv<span class=\"_ _0\"></span>aDe gro<span class=\"_ _2\"></span>ep past I<span class=\"_ _2\"></span>FRS 9 t<span class=\"_ _1a\"></span>oe me<span class=\"_ _2\"></span>t betrek<span class=\"_ _2\"></span>king tot de bijzond<span class=\"_ _2\"></span>ere waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen o<span class=\"_ _2\"></span>p hande<span class=\"_ _2\"></span>lsvorderin<span class=\"_ _2\"></span>gen (zie T<span class=\"_ _24\"></span>o<span class=\"_ _2\"></span>elich<span class=\"_ _2\"></span>ting 1.10)<span class=\"_ _0\"></span>. D<span class=\"_ _2\"></span>e groep h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t g<span class=\"_ _2\"></span>een b<span class=\"_ _2\"></span>elang<span class=\"_ _2\"></span>rijke contra<span class=\"_ _2\"></span>ctsaldi waar<span class=\"_ _2\"></span>bij of<span class=\"_ _2\"></span>wel de groep de res<span class=\"_ _2\"></span>ultaat<span class=\"_ _2\"></span>ver<span class=\"_ _2\"></span>plichtin<span class=\"_ _2\"></span>g heef<span class=\"_ _6\"></span>t uitgevo<span class=\"_ _2\"></span>erd waar<span class=\"_ _2\"></span>voo<span class=\"_ _2\"></span>r nog g<span class=\"_ _2\"></span>een fac<span class=\"_ _2\"></span>turering h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t plaa<span class=\"_ _2\"></span>tsgevonde<span class=\"_ _2\"></span>n, of<span class=\"_ _2\"></span>wel voor<span class=\"_ _2\"></span>uitbe<span class=\"_ _2\"></span>talinge<span class=\"_ _2\"></span>n heef<span class=\"_ _6\"></span>t ont<span class=\"_ _2\"></span>vange<span class=\"_ _2\"></span>n waar<span class=\"_ _2\"></span>voor a<span class=\"_ _2\"></span>an de resul<span class=\"_ _2\"></span>taat<span class=\"_ _2\"></span>verp<span class=\"_ _2\"></span>lichtin<span class=\"_ _2\"></span>g niet is volda<span class=\"_ _2\"></span>an.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-76-2": {
   "value": "T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>22<span class=\"_ _2\"></span>. Lease<span class=\"_ _2\"></span>sDe gro<span class=\"_ _2\"></span>ep leas<span class=\"_ _2\"></span>et bep<span class=\"_ _2\"></span>aald<span class=\"_ _2\"></span>e materi\u00eble vas<span class=\"_ _2\"></span>te activa.IFRS 16 \u2018Leases\u2019 (van kra<span class=\"_ _2\"></span>cht sind<span class=\"_ _2\"></span>s 1 januari 2019)<span class=\"_ _0\"></span>. V<span class=\"_ _0\"></span>an<span class=\"_ _2\"></span>af 1 januari 2019 heef<span class=\"_ _6\"></span>t de groe<span class=\"_ _2\"></span>p haar b<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>houdku<span class=\"_ _2\"></span>ndige p<span class=\"_ _2\"></span>rincip<span class=\"_ _2\"></span>esgewijzig<span class=\"_ _2\"></span>d om IFRS 16 te kunnen toepa<span class=\"_ _2\"></span>ssen. IFRS 16 heef<span class=\"_ _6\"></span>t IAS 1<span class=\"_ _1a\"></span>7 \u2018Lease<span class=\"_ _2\"></span>s\u2019 ver<span class=\"_ _2\"></span>vangen e<span class=\"_ _2\"></span>n dit b<span class=\"_ _2\"></span>etekent een verrega<span class=\"_ _2\"></span>ande wi<span class=\"_ _2\"></span>jziging in de b<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>hou<span class=\"_ _2\"></span>dkundig<span class=\"_ _2\"></span>e ver<span class=\"_ _2\"></span>werkin<span class=\"_ _2\"></span>g door l<span class=\"_ _2\"></span>easin<span class=\"_ _2\"></span>gneme<span class=\"_ _2\"></span>rs in het bi<span class=\"_ _2\"></span>jzonder<span class=\"_ _0\"></span>. On<span class=\"_ _2\"></span>der IAS 17 moes<span class=\"_ _2\"></span>ten leasin<span class=\"_ _2\"></span>gnem<span class=\"_ _2\"></span>ers ee<span class=\"_ _2\"></span>n onde<span class=\"_ _2\"></span>rsch<span class=\"_ _2\"></span>eid maken tusse<span class=\"_ _2\"></span>n een le<span class=\"_ _2\"></span>ase (balans) en ee<span class=\"_ _2\"></span>n ope<span class=\"_ _2\"></span>rationel<span class=\"_ _2\"></span>e lease (b<span class=\"_ _2\"></span>uitenba<span class=\"_ _2\"></span>lans)<span class=\"_ _0\"></span>. I<span class=\"_ _2\"></span>FRS 16 vereist van le<span class=\"_ _2\"></span>asingn<span class=\"_ _2\"></span>emer<span class=\"_ _2\"></span>s dat ze een le<span class=\"_ _2\"></span>aseverpli<span class=\"_ _2\"></span>chting opn<span class=\"_ _2\"></span>emen di<span class=\"_ _2\"></span>e toekomstige le<span class=\"_ _2\"></span>ase<span class=\"_ _2\"></span>- be<span class=\"_ _2\"></span>talinge<span class=\"_ _2\"></span>n weers<span class=\"_ _2\"></span>pieg<span class=\"_ _2\"></span>elenen ee<span class=\"_ _2\"></span>n actief met g<span class=\"_ _2\"></span>ebr<span class=\"_ _2\"></span>uiksrecht voo<span class=\"_ _2\"></span>r vrijwel a<span class=\"_ _2\"></span>lle leas<span class=\"_ _2\"></span>econ<span class=\"_ _2\"></span>tracten. Ond<span class=\"_ _2\"></span>er IFRS 16 is of bevat ee<span class=\"_ _2\"></span>n contrac<span class=\"_ _2\"></span>t een l<span class=\"_ _2\"></span>ease wann<span class=\"_ _2\"></span>eer het c<span class=\"_ _2\"></span>ontract h<span class=\"_ _2\"></span>et recht ve<span class=\"_ _2\"></span>rlee<span class=\"_ _2\"></span>nt om het ge<span class=\"_ _2\"></span>bruik van e<span class=\"_ _2\"></span>en ge\u00efd<span class=\"_ _2\"></span>entific<span class=\"_ _2\"></span>eerd a<span class=\"_ _2\"></span>ctief te gebr<span class=\"_ _2\"></span>uiken gedu<span class=\"_ _2\"></span>rende e<span class=\"_ _2\"></span>en tijdsp<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de in ruil vo<span class=\"_ _2\"></span>or een ve<span class=\"_ _2\"></span>rgoe<span class=\"_ _2\"></span>ding.  Ond<span class=\"_ _2\"></span>er de IFRS 16 toepa<span class=\"_ _2\"></span>ssingsm<span class=\"_ _2\"></span>ethod<span class=\"_ _2\"></span>e die doo<span class=\"_ _2\"></span>r de groe<span class=\"_ _2\"></span>p is gekoz<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>n (gewijzigde retrosp<span class=\"_ _2\"></span>ectieve b<span class=\"_ _2\"></span>enad<span class=\"_ _2\"></span>ering) worden vorige ja<span class=\"_ _2\"></span>ren niet he<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>werk<span class=\"_ _2\"></span>t om in overe<span class=\"_ _2\"></span>enstemmin<span class=\"_ _2\"></span>g te zijn met de ni<span class=\"_ _2\"></span>euwe prin<span class=\"_ _2\"></span>cipe<span class=\"_ _2\"></span>s. V<span class=\"_ _0\"></span>an<span class=\"_ _2\"></span>daar dat d<span class=\"_ _2\"></span>e groep er<span class=\"_ _6\"></span>voor he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>tgekoz<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>n om het a<span class=\"_ _2\"></span>ctief met g<span class=\"_ _2\"></span>ebruiksre<span class=\"_ _2\"></span>cht te waarderen tegen e<span class=\"_ _2\"></span>en be<span class=\"_ _2\"></span>drag dat g<span class=\"_ _2\"></span>elijk is aan d<span class=\"_ _2\"></span>e leasever<span class=\"_ _2\"></span>plichtin<span class=\"_ _2\"></span>g bij op<span class=\"_ _2\"></span>ening (gee<span class=\"_ _2\"></span>n voorafb<span class=\"_ _2\"></span>etaal<span class=\"_ _2\"></span>de of op<span class=\"_ _2\"></span>gebo<span class=\"_ _2\"></span>uwde leasin<span class=\"_ _2\"></span>guitg<span class=\"_ _2\"></span>aven<span class=\"_ _0\"></span>). Bijgevol<span class=\"_ _2\"></span>g worden de w<span class=\"_ _2\"></span>ijziginge<span class=\"_ _2\"></span>n in de winst, d<span class=\"_ _2\"></span>e activa en de p<span class=\"_ _2\"></span>assiva en d<span class=\"_ _2\"></span>e kasstrome<span class=\"_ _2\"></span>n tegenover vorig jaa<span class=\"_ _2\"></span>r be\u00efnvl<span class=\"_ _2\"></span>oed d<span class=\"_ _2\"></span>oor de ni<span class=\"_ _2\"></span>euwe gronds<span class=\"_ _2\"></span>lage<span class=\"_ _2\"></span>n. De nie<span class=\"_ _2\"></span>uwe boe<span class=\"_ _2\"></span>khou<span class=\"_ _2\"></span>dkundi<span class=\"_ _2\"></span>ge norm m<span class=\"_ _2\"></span>ond<span class=\"_ _2\"></span>t uit in h<span class=\"_ _2\"></span>et feit dat vri<span class=\"_ _2\"></span>jwel alle le<span class=\"_ _2\"></span>asings o<span class=\"_ _2\"></span>p de bala<span class=\"_ _2\"></span>ns worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n (beh<span class=\"_ _2\"></span>alve voor ac<span class=\"_ _2\"></span>tiva met ee<span class=\"_ _2\"></span>n lage waard<span class=\"_ _2\"></span>e of leas<span class=\"_ _2\"></span>es met een l<span class=\"_ _2\"></span>easing<span class=\"_ _2\"></span>termijn van 12 maan<span class=\"_ _2\"></span>den of min<span class=\"_ _2\"></span>der die in d<span class=\"_ _2\"></span>e resultat<span class=\"_ _0\"></span>enrek<span class=\"_ _1a\"></span>ening wor<span class=\"_ _0\"></span>den opgenom<span class=\"_ _2\"></span>en<span class=\"_ _0\"></span>). Ond<span class=\"_ _2\"></span>er de nie<span class=\"_ _2\"></span>uwe norm word<span class=\"_ _2\"></span>en een a<span class=\"_ _2\"></span>ctief (het a<span class=\"_ _2\"></span>ctief met gebr<span class=\"_ _2\"></span>uiksrecht) en ee<span class=\"_ _2\"></span>n verpli<span class=\"_ _2\"></span>chting om l<span class=\"_ _2\"></span>easeb<span class=\"_ _2\"></span>etalin<span class=\"_ _2\"></span>gen te verrichten (de leasever<span class=\"_ _2\"></span>plichtin<span class=\"_ _2\"></span>g) opgeno<span class=\"_ _2\"></span>men. H<span class=\"_ _2\"></span>et gebr<span class=\"_ _2\"></span>uiksrecht van d<span class=\"_ _2\"></span>e gele<span class=\"_ _2\"></span>ased<span class=\"_ _2\"></span>e activa word<span class=\"_ _2\"></span>t geac<span class=\"_ _2\"></span>tiveerd onde<span class=\"_ _2\"></span>r materi\u00ebl<span class=\"_ _2\"></span>e vaste activa en omvat de ne<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>to conta<span class=\"_ _2\"></span>nte waarde van de lea<span class=\"_ _2\"></span>sing. De overe<span class=\"_ _2\"></span>enkomstige leas<span class=\"_ _2\"></span>everplich<span class=\"_ _2\"></span>ting is op<span class=\"_ _2\"></span>gede<span class=\"_ _2\"></span>eld in kor<span class=\"_ _2\"></span>tlo<span class=\"_ _2\"></span>pen<span class=\"_ _2\"></span>de (leas<span class=\"_ _2\"></span>ebet<span class=\"_ _2\"></span>alingbinne<span class=\"_ _2\"></span>n 12 maand<span class=\"_ _2\"></span>en) en een lang<span class=\"_ _2\"></span>lope<span class=\"_ _2\"></span>nde ver<span class=\"_ _2\"></span>plichtin<span class=\"_ _2\"></span>gen. Vooelk lea<span class=\"_ _2\"></span>seco<span class=\"_ _2\"></span>ntract is op d<span class=\"_ _2\"></span>e toepassi<span class=\"_ _2\"></span>ngsdatum e<span class=\"_ _2\"></span>en sc<span class=\"_ _2\"></span>hat<span class=\"_ _2\"></span>ting gema<span class=\"_ _2\"></span>ak<span class=\"_ _2\"></span>t van de termijn van d<span class=\"_ _2\"></span>e overeenkomst, inc<span class=\"_ _2\"></span>lusief een o<span class=\"_ _2\"></span>ptionel<span class=\"_ _2\"></span>e leas<span class=\"_ _2\"></span>etermijn voor h<span class=\"_ _2\"></span>et geval dat er re<span class=\"_ _2\"></span>delijke zekerheid b<span class=\"_ _2\"></span>estaa<span class=\"_ _2\"></span>t dat de opti<span class=\"_ _2\"></span>e zou worden verl<span class=\"_ _2\"></span>engd. De le<span class=\"_ _2\"></span>asetermijn<span class=\"_ _2\"></span>en blij<span class=\"_ _2\"></span>ven ongew<span class=\"_ _2\"></span>ijzigd, tenzij een bel<span class=\"_ _2\"></span>angrijke geb<span class=\"_ _2\"></span>eur<span class=\"_ _2\"></span>tenis of e<span class=\"_ _2\"></span>en bel<span class=\"_ _2\"></span>angrijke wijzigin<span class=\"_ _2\"></span>g in de omsta<span class=\"_ _2\"></span>ndigh<span class=\"_ _2\"></span>eden waa<span class=\"_ _2\"></span>rover de leasin<span class=\"_ _2\"></span>gnem<span class=\"_ _2\"></span>er zegg<span class=\"_ _2\"></span>enscha<span class=\"_ _2\"></span>p heef<span class=\"_ _6\"></span>t, de duur van de l<span class=\"_ _2\"></span>ease<span class=\"_ _2\"></span>overeenkomst he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t b<span class=\"_ _2\"></span>e\u00efnvlo<span class=\"_ _2\"></span>ed. In dat geval zal d<span class=\"_ _2\"></span>e lease<span class=\"_ _2\"></span>termijn opni<span class=\"_ _2\"></span>euw worde<span class=\"_ _2\"></span>n beo<span class=\"_ _2\"></span>orde<span class=\"_ _2\"></span>eld.  De gro<span class=\"_ _2\"></span>ep heef<span class=\"_ _6\"></span>t er oo<span class=\"_ _2\"></span>k voor gekozen om niet opni<span class=\"_ _2\"></span>euw te be<span class=\"_ _2\"></span>oorde<span class=\"_ _2\"></span>len of ee<span class=\"_ _2\"></span>n contrac<span class=\"_ _2\"></span>t een le<span class=\"_ _2\"></span>aseovere<span class=\"_ _2\"></span>enkomst is of bevat op de d<span class=\"_ _2\"></span>atum van de eer<span class=\"_ _2\"></span>ste toepassin<span class=\"_ _2\"></span>g. In pla<span class=\"_ _2\"></span>ats daar<span class=\"_ _2\"></span>van h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>e groep voo<span class=\"_ _2\"></span>r overeenkomsten die v\u00f3\u00f3<span class=\"_ _2\"></span>r de overgan<span class=\"_ _2\"></span>gsdatum zijn aa<span class=\"_ _2\"></span>nge<span class=\"_ _2\"></span>gaan, ver<span class=\"_ _2\"></span>tro<span class=\"_ _2\"></span>uwd op de be<span class=\"_ _2\"></span>oorde<span class=\"_ _2\"></span>lingen d<span class=\"_ _2\"></span>ie ze heef<span class=\"_ _2\"></span>t g<span class=\"_ _2\"></span>emaak<span class=\"_ _6\"></span>t bij de toep<span class=\"_ _2\"></span>assing van IAS 17 en Interpretatie 4 V<span class=\"_ _0\"></span>a<span class=\"_ _2\"></span>ststelling of e<span class=\"_ _2\"></span>en overeenkomst een l<span class=\"_ _2\"></span>easeovere<span class=\"_ _2\"></span>enkomst bevat.Op de a<span class=\"_ _2\"></span>anvangsdatum van ee<span class=\"_ _2\"></span>n leas<span class=\"_ _2\"></span>eovereenkomst n<span class=\"_ _2\"></span>emen leasin<span class=\"_ _2\"></span>gnem<span class=\"_ _2\"></span>ers ee<span class=\"_ _2\"></span>n leasever<span class=\"_ _2\"></span>plichtin<span class=\"_ _2\"></span>g (d.<span class=\"_ _0\"></span>w.z. een verp<span class=\"_ _2\"></span>lichting om lea<span class=\"_ _2\"></span>sebe<span class=\"_ _2\"></span>talinge<span class=\"_ _2\"></span>n te verrichten) en een rec<span class=\"_ _2\"></span>ht<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>p<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>geb<span class=\"_ _2\"></span>ruik actief (d.<span class=\"_ _0\"></span>w.z. ee<span class=\"_ _2\"></span>n actief dat h<span class=\"_ _2\"></span>et recht ver<span class=\"_ _6\"></span>tegenwoo<span class=\"_ _2\"></span>rdigt om het o<span class=\"_ _2\"></span>nderl<span class=\"_ _2\"></span>igge<span class=\"_ _2\"></span>nde ac<span class=\"_ _2\"></span>tief gedure<span class=\"_ _2\"></span>nde de l<span class=\"_ _2\"></span>easetermi<span class=\"_ _2\"></span>jn te gebr<span class=\"_ _2\"></span>uiken<span class=\"_ _0\"></span>) o<span class=\"_ _2\"></span>p. De leas<span class=\"_ _2\"></span>everplic<span class=\"_ _2\"></span>htingen wo<span class=\"_ _2\"></span>rden op<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>omen tegen de c<span class=\"_ _2\"></span>ontante pr<span class=\"_ _2\"></span>ijs van de resteren<span class=\"_ _2\"></span>de leas<span class=\"_ _2\"></span>ebe<span class=\"_ _2\"></span>talinge<span class=\"_ _2\"></span>n. Het rec<span class=\"_ _2\"></span>ht<span class=\"_ _0\"></span>-<span class=\"_ _6\"></span>op<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>geb<span class=\"_ _2\"></span>ruik ac<span class=\"_ _2\"></span>tief wordt afg<span class=\"_ _2\"></span>esch<span class=\"_ _2\"></span>reven over de termijn van de le<span class=\"_ _2\"></span>aseoveree<span class=\"_ _2\"></span>nkomst. De intre<span class=\"_ _2\"></span>stuitg<span class=\"_ _2\"></span>aven worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in de leas<span class=\"_ _2\"></span>everplic<span class=\"_ _2\"></span>hting. De leas<span class=\"_ _2\"></span>everplich<span class=\"_ _2\"></span>ting wordt g<span class=\"_ _2\"></span>eher<span class=\"_ _2\"></span>waa<span class=\"_ _2\"></span>rdeerd wan<span class=\"_ _2\"></span>neer zi<span class=\"_ _2\"></span>ch bep<span class=\"_ _2\"></span>aald<span class=\"_ _2\"></span>e geb<span class=\"_ _2\"></span>eur<span class=\"_ _2\"></span>tenisse<span class=\"_ _2\"></span>n voordo<span class=\"_ _2\"></span>en (bijvo<span class=\"_ _2\"></span>orbe<span class=\"_ _2\"></span>eld e<span class=\"_ _2\"></span>en wijziging i<span class=\"_ _2\"></span>n de leas<span class=\"_ _2\"></span>etermijn of ee<span class=\"_ _2\"></span>n wijziging in toe<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>omstig<span class=\"_ _2\"></span>e leas<span class=\"_ _2\"></span>ebeta<span class=\"_ _2\"></span>lingen a<span class=\"_ _2\"></span>ls gevolg van ee<span class=\"_ _2\"></span>n wijziging in d<span class=\"_ _2\"></span>e index). Derg<span class=\"_ _2\"></span>elijke her<span class=\"_ _2\"></span>waarde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n van de leas<span class=\"_ _2\"></span>everplic<span class=\"_ _2\"></span>hting zullen over het alg<span class=\"_ _2\"></span>eme<span class=\"_ _2\"></span>en worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n als een a<span class=\"_ _2\"></span>anpass<span class=\"_ _2\"></span>ing van het rech<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>p<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>geb<span class=\"_ _2\"></span>ruik ac<span class=\"_ _2\"></span>tief<span class=\"_ _0\"></span>.  De gro<span class=\"_ _2\"></span>ep past v<span class=\"_ _2\"></span>rijstellin<span class=\"_ _2\"></span>gen voor d<span class=\"_ _2\"></span>e opna<span class=\"_ _2\"></span>me van lease<span class=\"_ _2\"></span>overeenkomsten toe voor kor<span class=\"_ _2\"></span>tlo<span class=\"_ _2\"></span>pen<span class=\"_ _2\"></span>de leaseover<span class=\"_ _0\"></span>eenkomst<span class=\"_ _0\"></span>en en leaseover<span class=\"_ _1a\"></span>eenk<span class=\"_ _0\"></span>omsten waarvan het on<span class=\"_ _2\"></span>derli<span class=\"_ _2\"></span>ggen<span class=\"_ _2\"></span>de actief van la<span class=\"_ _2\"></span>ge waard<span class=\"_ _2\"></span>e is. De groe<span class=\"_ _2\"></span>p kies<span class=\"_ _2\"></span>t er<span class=\"_ _2\"></span>voor o<span class=\"_ _2\"></span>m, per k<span class=\"_ _2\"></span>lasse van o<span class=\"_ _2\"></span>nder<span class=\"_ _2\"></span>ligge<span class=\"_ _2\"></span>nde ac<span class=\"_ _2\"></span>tiva, de niet-leas<span class=\"_ _2\"></span>ecom<span class=\"_ _2\"></span>pone<span class=\"_ _2\"></span>nten niet te schei<span class=\"_ _2\"></span>den van le<span class=\"_ _2\"></span>asec<span class=\"_ _2\"></span>ompo<span class=\"_ _2\"></span>nenten en in pl<span class=\"_ _2\"></span>aats daar<span class=\"_ _2\"></span>van e<span class=\"_ _2\"></span>lk<span class=\"_ _1a\"></span>e leas<span class=\"_ _2\"></span>ecom<span class=\"_ _2\"></span>pone<span class=\"_ _2\"></span>nt en elke bijb<span class=\"_ _2\"></span>ehoren<span class=\"_ _2\"></span>de niet-lea<span class=\"_ _2\"></span>seco<span class=\"_ _2\"></span>mpon<span class=\"_ _2\"></span>ent op te nem<span class=\"_ _2\"></span>en als \u00e9\u00e9<span class=\"_ _2\"></span>n enk<span class=\"_ _0\"></span>ele leasecomponent.Onze financ<span class=\"_ _2\"></span>ierin<span class=\"_ _2\"></span>gsovereenkomsten voo<span class=\"_ _2\"></span>rzie<span class=\"_ _2\"></span>n dat in de do<span class=\"_ _2\"></span>cumen<span class=\"_ _2\"></span>tatie de wijzigi<span class=\"_ _2\"></span>ngen in b<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>houd<span class=\"_ _2\"></span>kundig<span class=\"_ _2\"></span>e norm<span class=\"_ _2\"></span>en worde<span class=\"_ _2\"></span>n gene<span class=\"_ _2\"></span>utralise<span class=\"_ _2\"></span>erd. Als dusd<span class=\"_ _2\"></span>anig he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t de toepas<span class=\"_ _2\"></span>sing van IFRS 16 ge<span class=\"_ _2\"></span>en gevolge<span class=\"_ _2\"></span>n voor de financ<span class=\"_ _2\"></span>iering van d<span class=\"_ _2\"></span>e groep. We zullen de Sc<span class=\"_ _2\"></span>huldgra<span class=\"_ _2\"></span>ad blij<span class=\"_ _2\"></span>ven bere<span class=\"_ _2\"></span>kenen in overeens<span class=\"_ _2\"></span>temming met d<span class=\"_ _2\"></span>e defini<span class=\"_ _2\"></span>tie in onze financieringsovereenkomst. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-76-4": {
   "value": "T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>22<span class=\"_ _2\"></span>. Lease<span class=\"_ _2\"></span>sDe gro<span class=\"_ _2\"></span>ep leas<span class=\"_ _2\"></span>et bep<span class=\"_ _2\"></span>aald<span class=\"_ _2\"></span>e materi\u00eble vas<span class=\"_ _2\"></span>te activa.IFRS 16 \u2018Leases\u2019 (van kra<span class=\"_ _2\"></span>cht sind<span class=\"_ _2\"></span>s 1 januari 2019)<span class=\"_ _0\"></span>. V<span class=\"_ _0\"></span>an<span class=\"_ _2\"></span>af 1 januari 2019 heef<span class=\"_ _6\"></span>t de groe<span class=\"_ _2\"></span>p haar b<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>houdku<span class=\"_ _2\"></span>ndige p<span class=\"_ _2\"></span>rincip<span class=\"_ _2\"></span>esgewijzig<span class=\"_ _2\"></span>d om IFRS 16 te kunnen toepa<span class=\"_ _2\"></span>ssen. IFRS 16 heef<span class=\"_ _6\"></span>t IAS 1<span class=\"_ _1a\"></span>7 \u2018Lease<span class=\"_ _2\"></span>s\u2019 ver<span class=\"_ _2\"></span>vangen e<span class=\"_ _2\"></span>n dit b<span class=\"_ _2\"></span>etekent een verrega<span class=\"_ _2\"></span>ande wi<span class=\"_ _2\"></span>jziging in de b<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>hou<span class=\"_ _2\"></span>dkundig<span class=\"_ _2\"></span>e ver<span class=\"_ _2\"></span>werkin<span class=\"_ _2\"></span>g door l<span class=\"_ _2\"></span>easin<span class=\"_ _2\"></span>gneme<span class=\"_ _2\"></span>rs in het bi<span class=\"_ _2\"></span>jzonder<span class=\"_ _0\"></span>. On<span class=\"_ _2\"></span>der IAS 17 moes<span class=\"_ _2\"></span>ten leasin<span class=\"_ _2\"></span>gnem<span class=\"_ _2\"></span>ers ee<span class=\"_ _2\"></span>n onde<span class=\"_ _2\"></span>rsch<span class=\"_ _2\"></span>eid maken tusse<span class=\"_ _2\"></span>n een le<span class=\"_ _2\"></span>ase (balans) en ee<span class=\"_ _2\"></span>n ope<span class=\"_ _2\"></span>rationel<span class=\"_ _2\"></span>e lease (b<span class=\"_ _2\"></span>uitenba<span class=\"_ _2\"></span>lans)<span class=\"_ _0\"></span>. I<span class=\"_ _2\"></span>FRS 16 vereist van le<span class=\"_ _2\"></span>asingn<span class=\"_ _2\"></span>emer<span class=\"_ _2\"></span>s dat ze een le<span class=\"_ _2\"></span>aseverpli<span class=\"_ _2\"></span>chting opn<span class=\"_ _2\"></span>emen di<span class=\"_ _2\"></span>e toekomstige le<span class=\"_ _2\"></span>ase<span class=\"_ _2\"></span>- be<span class=\"_ _2\"></span>talinge<span class=\"_ _2\"></span>n weers<span class=\"_ _2\"></span>pieg<span class=\"_ _2\"></span>elenen ee<span class=\"_ _2\"></span>n actief met g<span class=\"_ _2\"></span>ebr<span class=\"_ _2\"></span>uiksrecht voo<span class=\"_ _2\"></span>r vrijwel a<span class=\"_ _2\"></span>lle leas<span class=\"_ _2\"></span>econ<span class=\"_ _2\"></span>tracten. Ond<span class=\"_ _2\"></span>er IFRS 16 is of bevat ee<span class=\"_ _2\"></span>n contrac<span class=\"_ _2\"></span>t een l<span class=\"_ _2\"></span>ease wann<span class=\"_ _2\"></span>eer het c<span class=\"_ _2\"></span>ontract h<span class=\"_ _2\"></span>et recht ve<span class=\"_ _2\"></span>rlee<span class=\"_ _2\"></span>nt om het ge<span class=\"_ _2\"></span>bruik van e<span class=\"_ _2\"></span>en ge\u00efd<span class=\"_ _2\"></span>entific<span class=\"_ _2\"></span>eerd a<span class=\"_ _2\"></span>ctief te gebr<span class=\"_ _2\"></span>uiken gedu<span class=\"_ _2\"></span>rende e<span class=\"_ _2\"></span>en tijdsp<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de in ruil vo<span class=\"_ _2\"></span>or een ve<span class=\"_ _2\"></span>rgoe<span class=\"_ _2\"></span>ding.  Ond<span class=\"_ _2\"></span>er de IFRS 16 toepa<span class=\"_ _2\"></span>ssingsm<span class=\"_ _2\"></span>ethod<span class=\"_ _2\"></span>e die doo<span class=\"_ _2\"></span>r de groe<span class=\"_ _2\"></span>p is gekoz<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>n (gewijzigde retrosp<span class=\"_ _2\"></span>ectieve b<span class=\"_ _2\"></span>enad<span class=\"_ _2\"></span>ering) worden vorige ja<span class=\"_ _2\"></span>ren niet he<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>werk<span class=\"_ _2\"></span>t om in overe<span class=\"_ _2\"></span>enstemmin<span class=\"_ _2\"></span>g te zijn met de ni<span class=\"_ _2\"></span>euwe prin<span class=\"_ _2\"></span>cipe<span class=\"_ _2\"></span>s. V<span class=\"_ _0\"></span>an<span class=\"_ _2\"></span>daar dat d<span class=\"_ _2\"></span>e groep er<span class=\"_ _6\"></span>voor he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>tgekoz<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>n om het a<span class=\"_ _2\"></span>ctief met g<span class=\"_ _2\"></span>ebruiksre<span class=\"_ _2\"></span>cht te waarderen tegen e<span class=\"_ _2\"></span>en be<span class=\"_ _2\"></span>drag dat g<span class=\"_ _2\"></span>elijk is aan d<span class=\"_ _2\"></span>e leasever<span class=\"_ _2\"></span>plichtin<span class=\"_ _2\"></span>g bij op<span class=\"_ _2\"></span>ening (gee<span class=\"_ _2\"></span>n voorafb<span class=\"_ _2\"></span>etaal<span class=\"_ _2\"></span>de of op<span class=\"_ _2\"></span>gebo<span class=\"_ _2\"></span>uwde leasin<span class=\"_ _2\"></span>guitg<span class=\"_ _2\"></span>aven<span class=\"_ _0\"></span>). Bijgevol<span class=\"_ _2\"></span>g worden de w<span class=\"_ _2\"></span>ijziginge<span class=\"_ _2\"></span>n in de winst, d<span class=\"_ _2\"></span>e activa en de p<span class=\"_ _2\"></span>assiva en d<span class=\"_ _2\"></span>e kasstrome<span class=\"_ _2\"></span>n tegenover vorig jaa<span class=\"_ _2\"></span>r be\u00efnvl<span class=\"_ _2\"></span>oed d<span class=\"_ _2\"></span>oor de ni<span class=\"_ _2\"></span>euwe gronds<span class=\"_ _2\"></span>lage<span class=\"_ _2\"></span>n. De nie<span class=\"_ _2\"></span>uwe boe<span class=\"_ _2\"></span>khou<span class=\"_ _2\"></span>dkundi<span class=\"_ _2\"></span>ge norm m<span class=\"_ _2\"></span>ond<span class=\"_ _2\"></span>t uit in h<span class=\"_ _2\"></span>et feit dat vri<span class=\"_ _2\"></span>jwel alle le<span class=\"_ _2\"></span>asings o<span class=\"_ _2\"></span>p de bala<span class=\"_ _2\"></span>ns worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n (beh<span class=\"_ _2\"></span>alve voor ac<span class=\"_ _2\"></span>tiva met ee<span class=\"_ _2\"></span>n lage waard<span class=\"_ _2\"></span>e of leas<span class=\"_ _2\"></span>es met een l<span class=\"_ _2\"></span>easing<span class=\"_ _2\"></span>termijn van 12 maan<span class=\"_ _2\"></span>den of min<span class=\"_ _2\"></span>der die in d<span class=\"_ _2\"></span>e resultat<span class=\"_ _0\"></span>enrek<span class=\"_ _1a\"></span>ening wor<span class=\"_ _0\"></span>den opgenom<span class=\"_ _2\"></span>en<span class=\"_ _0\"></span>). Ond<span class=\"_ _2\"></span>er de nie<span class=\"_ _2\"></span>uwe norm word<span class=\"_ _2\"></span>en een a<span class=\"_ _2\"></span>ctief (het a<span class=\"_ _2\"></span>ctief met gebr<span class=\"_ _2\"></span>uiksrecht) en ee<span class=\"_ _2\"></span>n verpli<span class=\"_ _2\"></span>chting om l<span class=\"_ _2\"></span>easeb<span class=\"_ _2\"></span>etalin<span class=\"_ _2\"></span>gen te verrichten (de leasever<span class=\"_ _2\"></span>plichtin<span class=\"_ _2\"></span>g) opgeno<span class=\"_ _2\"></span>men. H<span class=\"_ _2\"></span>et gebr<span class=\"_ _2\"></span>uiksrecht van d<span class=\"_ _2\"></span>e gele<span class=\"_ _2\"></span>ased<span class=\"_ _2\"></span>e activa word<span class=\"_ _2\"></span>t geac<span class=\"_ _2\"></span>tiveerd onde<span class=\"_ _2\"></span>r materi\u00ebl<span class=\"_ _2\"></span>e vaste activa en omvat de ne<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>to conta<span class=\"_ _2\"></span>nte waarde van de lea<span class=\"_ _2\"></span>sing. De overe<span class=\"_ _2\"></span>enkomstige leas<span class=\"_ _2\"></span>everplich<span class=\"_ _2\"></span>ting is op<span class=\"_ _2\"></span>gede<span class=\"_ _2\"></span>eld in kor<span class=\"_ _2\"></span>tlo<span class=\"_ _2\"></span>pen<span class=\"_ _2\"></span>de (leas<span class=\"_ _2\"></span>ebet<span class=\"_ _2\"></span>alingbinne<span class=\"_ _2\"></span>n 12 maand<span class=\"_ _2\"></span>en) en een lang<span class=\"_ _2\"></span>lope<span class=\"_ _2\"></span>nde ver<span class=\"_ _2\"></span>plichtin<span class=\"_ _2\"></span>gen. Vooelk lea<span class=\"_ _2\"></span>seco<span class=\"_ _2\"></span>ntract is op d<span class=\"_ _2\"></span>e toepassi<span class=\"_ _2\"></span>ngsdatum e<span class=\"_ _2\"></span>en sc<span class=\"_ _2\"></span>hat<span class=\"_ _2\"></span>ting gema<span class=\"_ _2\"></span>ak<span class=\"_ _2\"></span>t van de termijn van d<span class=\"_ _2\"></span>e overeenkomst, inc<span class=\"_ _2\"></span>lusief een o<span class=\"_ _2\"></span>ptionel<span class=\"_ _2\"></span>e leas<span class=\"_ _2\"></span>etermijn voor h<span class=\"_ _2\"></span>et geval dat er re<span class=\"_ _2\"></span>delijke zekerheid b<span class=\"_ _2\"></span>estaa<span class=\"_ _2\"></span>t dat de opti<span class=\"_ _2\"></span>e zou worden verl<span class=\"_ _2\"></span>engd. De le<span class=\"_ _2\"></span>asetermijn<span class=\"_ _2\"></span>en blij<span class=\"_ _2\"></span>ven ongew<span class=\"_ _2\"></span>ijzigd, tenzij een bel<span class=\"_ _2\"></span>angrijke geb<span class=\"_ _2\"></span>eur<span class=\"_ _2\"></span>tenis of e<span class=\"_ _2\"></span>en bel<span class=\"_ _2\"></span>angrijke wijzigin<span class=\"_ _2\"></span>g in de omsta<span class=\"_ _2\"></span>ndigh<span class=\"_ _2\"></span>eden waa<span class=\"_ _2\"></span>rover de leasin<span class=\"_ _2\"></span>gnem<span class=\"_ _2\"></span>er zegg<span class=\"_ _2\"></span>enscha<span class=\"_ _2\"></span>p heef<span class=\"_ _6\"></span>t, de duur van de l<span class=\"_ _2\"></span>ease<span class=\"_ _2\"></span>overeenkomst he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t b<span class=\"_ _2\"></span>e\u00efnvlo<span class=\"_ _2\"></span>ed. In dat geval zal d<span class=\"_ _2\"></span>e lease<span class=\"_ _2\"></span>termijn opni<span class=\"_ _2\"></span>euw worde<span class=\"_ _2\"></span>n beo<span class=\"_ _2\"></span>orde<span class=\"_ _2\"></span>eld.  De gro<span class=\"_ _2\"></span>ep heef<span class=\"_ _6\"></span>t er oo<span class=\"_ _2\"></span>k voor gekozen om niet opni<span class=\"_ _2\"></span>euw te be<span class=\"_ _2\"></span>oorde<span class=\"_ _2\"></span>len of ee<span class=\"_ _2\"></span>n contrac<span class=\"_ _2\"></span>t een le<span class=\"_ _2\"></span>aseovere<span class=\"_ _2\"></span>enkomst is of bevat op de d<span class=\"_ _2\"></span>atum van de eer<span class=\"_ _2\"></span>ste toepassin<span class=\"_ _2\"></span>g. In pla<span class=\"_ _2\"></span>ats daar<span class=\"_ _2\"></span>van h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>e groep voo<span class=\"_ _2\"></span>r overeenkomsten die v\u00f3\u00f3<span class=\"_ _2\"></span>r de overgan<span class=\"_ _2\"></span>gsdatum zijn aa<span class=\"_ _2\"></span>nge<span class=\"_ _2\"></span>gaan, ver<span class=\"_ _2\"></span>tro<span class=\"_ _2\"></span>uwd op de be<span class=\"_ _2\"></span>oorde<span class=\"_ _2\"></span>lingen d<span class=\"_ _2\"></span>ie ze heef<span class=\"_ _2\"></span>t g<span class=\"_ _2\"></span>emaak<span class=\"_ _6\"></span>t bij de toep<span class=\"_ _2\"></span>assing van IAS 17 en Interpretatie 4 V<span class=\"_ _0\"></span>a<span class=\"_ _2\"></span>ststelling of e<span class=\"_ _2\"></span>en overeenkomst een l<span class=\"_ _2\"></span>easeovere<span class=\"_ _2\"></span>enkomst bevat.Op de a<span class=\"_ _2\"></span>anvangsdatum van ee<span class=\"_ _2\"></span>n leas<span class=\"_ _2\"></span>eovereenkomst n<span class=\"_ _2\"></span>emen leasin<span class=\"_ _2\"></span>gnem<span class=\"_ _2\"></span>ers ee<span class=\"_ _2\"></span>n leasever<span class=\"_ _2\"></span>plichtin<span class=\"_ _2\"></span>g (d.<span class=\"_ _0\"></span>w.z. een verp<span class=\"_ _2\"></span>lichting om lea<span class=\"_ _2\"></span>sebe<span class=\"_ _2\"></span>talinge<span class=\"_ _2\"></span>n te verrichten) en een rec<span class=\"_ _2\"></span>ht<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>p<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>geb<span class=\"_ _2\"></span>ruik actief (d.<span class=\"_ _0\"></span>w.z. ee<span class=\"_ _2\"></span>n actief dat h<span class=\"_ _2\"></span>et recht ver<span class=\"_ _6\"></span>tegenwoo<span class=\"_ _2\"></span>rdigt om het o<span class=\"_ _2\"></span>nderl<span class=\"_ _2\"></span>igge<span class=\"_ _2\"></span>nde ac<span class=\"_ _2\"></span>tief gedure<span class=\"_ _2\"></span>nde de l<span class=\"_ _2\"></span>easetermi<span class=\"_ _2\"></span>jn te gebr<span class=\"_ _2\"></span>uiken<span class=\"_ _0\"></span>) o<span class=\"_ _2\"></span>p. De leas<span class=\"_ _2\"></span>everplic<span class=\"_ _2\"></span>htingen wo<span class=\"_ _2\"></span>rden op<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>omen tegen de c<span class=\"_ _2\"></span>ontante pr<span class=\"_ _2\"></span>ijs van de resteren<span class=\"_ _2\"></span>de leas<span class=\"_ _2\"></span>ebe<span class=\"_ _2\"></span>talinge<span class=\"_ _2\"></span>n. Het rec<span class=\"_ _2\"></span>ht<span class=\"_ _0\"></span>-<span class=\"_ _6\"></span>op<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>geb<span class=\"_ _2\"></span>ruik ac<span class=\"_ _2\"></span>tief wordt afg<span class=\"_ _2\"></span>esch<span class=\"_ _2\"></span>reven over de termijn van de le<span class=\"_ _2\"></span>aseoveree<span class=\"_ _2\"></span>nkomst. De intre<span class=\"_ _2\"></span>stuitg<span class=\"_ _2\"></span>aven worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in de leas<span class=\"_ _2\"></span>everplic<span class=\"_ _2\"></span>hting. De leas<span class=\"_ _2\"></span>everplich<span class=\"_ _2\"></span>ting wordt g<span class=\"_ _2\"></span>eher<span class=\"_ _2\"></span>waa<span class=\"_ _2\"></span>rdeerd wan<span class=\"_ _2\"></span>neer zi<span class=\"_ _2\"></span>ch bep<span class=\"_ _2\"></span>aald<span class=\"_ _2\"></span>e geb<span class=\"_ _2\"></span>eur<span class=\"_ _2\"></span>tenisse<span class=\"_ _2\"></span>n voordo<span class=\"_ _2\"></span>en (bijvo<span class=\"_ _2\"></span>orbe<span class=\"_ _2\"></span>eld e<span class=\"_ _2\"></span>en wijziging i<span class=\"_ _2\"></span>n de leas<span class=\"_ _2\"></span>etermijn of ee<span class=\"_ _2\"></span>n wijziging in toe<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>omstig<span class=\"_ _2\"></span>e leas<span class=\"_ _2\"></span>ebeta<span class=\"_ _2\"></span>lingen a<span class=\"_ _2\"></span>ls gevolg van ee<span class=\"_ _2\"></span>n wijziging in d<span class=\"_ _2\"></span>e index). Derg<span class=\"_ _2\"></span>elijke her<span class=\"_ _2\"></span>waarde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n van de leas<span class=\"_ _2\"></span>everplic<span class=\"_ _2\"></span>hting zullen over het alg<span class=\"_ _2\"></span>eme<span class=\"_ _2\"></span>en worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n als een a<span class=\"_ _2\"></span>anpass<span class=\"_ _2\"></span>ing van het rech<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>p<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>geb<span class=\"_ _2\"></span>ruik ac<span class=\"_ _2\"></span>tief<span class=\"_ _0\"></span>.  De gro<span class=\"_ _2\"></span>ep past v<span class=\"_ _2\"></span>rijstellin<span class=\"_ _2\"></span>gen voor d<span class=\"_ _2\"></span>e opna<span class=\"_ _2\"></span>me van lease<span class=\"_ _2\"></span>overeenkomsten toe voor kor<span class=\"_ _2\"></span>tlo<span class=\"_ _2\"></span>pen<span class=\"_ _2\"></span>de leaseover<span class=\"_ _0\"></span>eenkomst<span class=\"_ _0\"></span>en en leaseover<span class=\"_ _1a\"></span>eenk<span class=\"_ _0\"></span>omsten waarvan het on<span class=\"_ _2\"></span>derli<span class=\"_ _2\"></span>ggen<span class=\"_ _2\"></span>de actief van la<span class=\"_ _2\"></span>ge waard<span class=\"_ _2\"></span>e is. De groe<span class=\"_ _2\"></span>p kies<span class=\"_ _2\"></span>t er<span class=\"_ _2\"></span>voor o<span class=\"_ _2\"></span>m, per k<span class=\"_ _2\"></span>lasse van o<span class=\"_ _2\"></span>nder<span class=\"_ _2\"></span>ligge<span class=\"_ _2\"></span>nde ac<span class=\"_ _2\"></span>tiva, de niet-leas<span class=\"_ _2\"></span>ecom<span class=\"_ _2\"></span>pone<span class=\"_ _2\"></span>nten niet te schei<span class=\"_ _2\"></span>den van le<span class=\"_ _2\"></span>asec<span class=\"_ _2\"></span>ompo<span class=\"_ _2\"></span>nenten en in pl<span class=\"_ _2\"></span>aats daar<span class=\"_ _2\"></span>van e<span class=\"_ _2\"></span>lk<span class=\"_ _1a\"></span>e leas<span class=\"_ _2\"></span>ecom<span class=\"_ _2\"></span>pone<span class=\"_ _2\"></span>nt en elke bijb<span class=\"_ _2\"></span>ehoren<span class=\"_ _2\"></span>de niet-lea<span class=\"_ _2\"></span>seco<span class=\"_ _2\"></span>mpon<span class=\"_ _2\"></span>ent op te nem<span class=\"_ _2\"></span>en als \u00e9\u00e9<span class=\"_ _2\"></span>n enk<span class=\"_ _0\"></span>ele leasecomponent.Onze financ<span class=\"_ _2\"></span>ierin<span class=\"_ _2\"></span>gsovereenkomsten voo<span class=\"_ _2\"></span>rzie<span class=\"_ _2\"></span>n dat in de do<span class=\"_ _2\"></span>cumen<span class=\"_ _2\"></span>tatie de wijzigi<span class=\"_ _2\"></span>ngen in b<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>houd<span class=\"_ _2\"></span>kundig<span class=\"_ _2\"></span>e norm<span class=\"_ _2\"></span>en worde<span class=\"_ _2\"></span>n gene<span class=\"_ _2\"></span>utralise<span class=\"_ _2\"></span>erd. Als dusd<span class=\"_ _2\"></span>anig he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t de toepas<span class=\"_ _2\"></span>sing van IFRS 16 ge<span class=\"_ _2\"></span>en gevolge<span class=\"_ _2\"></span>n voor de financ<span class=\"_ _2\"></span>iering van d<span class=\"_ _2\"></span>e groep. We zullen de Sc<span class=\"_ _2\"></span>huldgra<span class=\"_ _2\"></span>ad blij<span class=\"_ _2\"></span>ven bere<span class=\"_ _2\"></span>kenen in overeens<span class=\"_ _2\"></span>temming met d<span class=\"_ _2\"></span>e defini<span class=\"_ _2\"></span>tie in onze financieringsovereenkomst. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-80-2": {
   "value": "Toelichting 1.25. Non-GAAP-maatstavenDe volgende alternatieve resultaatmaatstaven (niet-IFRS) werden gebruikt aangezien het management van mening is dat ze vaak door bepaalde investeerders, effectenanalisten en andere ge\u00efnteresseerde partijen worden gebruikt als aanvullende maatstaven om prestaties en liquiditeit te meten. De alternatieve resultaatmaatstaven zijn mogelijk niet vergelijkbaar met maatstaven met vergelijkbare namen van andere ondernemingen, kunnen als analytische hulpmiddelen beperkingen hebben en mogen niet autonoom in aanmerking worden genomen of worden gebruikt als vervanging voor een analyse van onze bedrijfsresultaten, onze prestaties of onze liquiditeit onder IFRS.Organische groei wordt gedefinieerd als groei zonder (i) wisselkoerseffect, wat de omrekening van belangrijke buitenlandse entiteiten omvat, (ii) M&A-impact.Gecorrigeerde winst per aandeel wordt gedefinieerd als winst/(verlies) over de periode gecorrigeerd voor (i) het effect van de toewijzing van de aankoopprijs voornamelijk op voorraadwijzigingen, (ii) winsten op afstotingen van activa, (iii) integratie- en herstructureringskosten, (iv) niet-recurrente financieringskosten en (v) niet-recurrente fiscale kosten en opbrengsten, gedeeld door het aantal aandelen van Belysse Group NV. Gecorrigeerde EBITDA wordt gedefinieerd als bedrijfswinst/(-verlies) gecorrigeerd voor (i) het effect van de toewijzing van de aankoopprijs vooral op veranderingen in voorraden, (ii) winsten op afgestoten activa, (iii) integratie- en herstructureringskosten, (iv) waardeverminderingen en afschrijvingen en (v) bijzondere waardeverminderingen en afschrijvingen.Gecorrigeerde EBITDA-marge wordt gedefinieerd als de Gecorrigeerde EBITDA als een percentage van de omzet. Gecorrigeerde bedrijfswinst/-verlies wordt gedefinieerd als bedrijfswinst/(-verlies) gecorrigeerd voor (i) het effect van de toewijzing van de aankoopprijs vooral op voorraadwijzigingen, (ii) winsten op afgestoten activa, (iii) integratie- en herstructureringskosten en (iv) bijzondere waardeverminderingen en afschrijvingen. Brutoschuld wordt gedefinieerd als (i) Senior Secured Notes aangepast voor de financieringskosten opgenomen in de boekwaarde en (ii) bank- en andere leningen aangepast voor geactiveerde financieringskosten.Nettoschuld wordt gedefinieerd als (i) Senior Secured Notes aangepast voor de financieringskosten opgenomen in de boekwaarde, (ii) bank- en andere leningen aangepast voor geactiveerde financieringskosten waarvan bepaalde (iii) geldmiddelen en kasequivalenten worden afgehouden.Netto-investering of netto-investeringsuitgaven worden gedefinieerd als de som van alle investeringen in materi\u00eble en immateri\u00eble vaste activa, aangepast voor de opbrengsten van de verkoop van vaste activa. Schuldgraad wordt gedefinieerd als de verhouding tussen Nettoschuld en Gecorrigeerde EBITDA (exclusief IFRS 16 volgens de financieringsdocumentatie, behalve voor sale-en-leaseback-transacties).De belangrijkste BEYOND-assumpties en BEYOND-resultaten dienen ge\u00efnterpreteerd te worden ten opzichte van de situatie in het vorige jaar, nl. 2021:\u2022  Resultaten op het vlak van effici\u00ebntieverbeteringen omvatten de geanticipeerde brutoresultaten, voor eventuele kostenin\ufb02atie.\u2022  De impact voor 2022 wordt berekend aan de hand van de werkelijke volumes; de wisselkoersen van valuta's worden stabiel geacht over de periode\u2022  Lean-besparingen omvatten winst- en verliesresultaten (uitgezonderd investeringsuitgaven of kostenvermijding) die ofwel een impact hebben op de kosten van verkochte goederen (bv. grondstoffenverbruik of -kosten, arbeid of energiekosten) ofwel op vaste kosten (bv. onderhoud)",
   "dimensions": {
    "concept": "ifrs-full:ExplanationOfDepartureFromIFRS",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-82-2": {
   "value": "Toelichting 2. Kritische boekhoudkundige schattingen en beoordelingenVoor de bedragen die in de jaarrekening worden gepresenteerd, worden schattingen en aannames over de toekomst gebruikt. Schattingen en beoordelingen worden voortdurend ge\u00ebvalueerd en zijn gebaseerd op ervaringen uit het verleden en andere factoren, waaronder verwachte toekomstige gebeurtenissen waarvan het onder de huidige omstandigheden waarschijnlijk is dat ze zich zullen voordoen. De schattingen en aannames zullen zelden gelijk zijn aan de betreffende daadwerkelijke resultaten. De schattingen en aannames die een impact zouden kunnen hebben op de jaarrekening worden hieronder besproken.GoodwillHet bedrag van de goodwill die aanvankelijk opgenomen is als een resultaat van een bedrijfscombinatie is afhankelijk van de toewijzing van de aankoopprijs aan de re\u00eble waarde van de verworven identificeerbare activa en de aangegane verplichtingen. De bepaling van de re\u00eble waarde van de activa en verplichtingen is grotendeels gebaseerd op het oordeel van het management. De toewijzing van de aankoopprijs heeft een impact op de resultaten van de groep aangezien immateri\u00eble vaste activa met een eindige levensduur worden afgeschreven, terwijl immateri\u00eble vaste activa met een onbepaalde levensduur, met inbegrip van goodwill, niet worden afgeschreven en zouden kunnen resulteren in verschillende afschrijvingskosten op basis van de toewijzing aan immateri\u00eble vaste activa met een onbepaalde en een eindige levensduur.Impairment testingIFRS vereist van het management dat het de bijzondere waardeverminderingen van activa met een onbepaalde levensduur jaarlijks toetst en dat het bijzondere waardeverminderingen van activa met een eindige levensduur toetst wanneer gebeurtenissen of wijzigingen in omstandigheden aangeven dat de boekwaarde van een actief mogelijk niet recupereerbaar is. Een impairment test is een onderdeel waarvoor het oordeel van het management van belang is. Het management onderzoekt of de boekwaarde van de activa ondersteund kan worden door de netto contante waarde van toekomstige kasstromen afgeleid van activa die zulke kasstroomvoorspellingen gebruiken waarbij de toekomstige kasstromen verdisconteerd zijn tegen een aangepast tarief. Bij het berekenen van de netto contante waarde van de toekomstige kasstromen moeten er bepaalde aannames in acht worden genomen met betrekking tot onzekere situaties inclusief de verwachtingen van het management in verband met:\u2022  groei in Gecorrigeerde EBITDA, berekend als gecorrigeerde bedrijfswinst/(-verlies) voor afschrijvings- en waardeverminderingskosten;\u2022  tijdsplanning en hoogte van toekomstige investeringen;\u2022  groeipercentages op lange termijn; en\u2022  de selectie van disconteringsvoeten om de  betrokken risico\u2019s te weerspiegelen.Het wijzigen van de aannames die geselecteerd zijn door het management, in het bijzonder voor de disconteringsvoet en de aannames inzake groeipercentage die gebruikt worden in de kasstroomvoorspellingen, zouden een aanzienlijke impact kunnen hebben op impairment test en dus ook op de resultaten. De evaluatie van de groep omvat de belangrijke aannames met betrekking tot gevoeligheid in de kasstroomvoorspellingen. Verdere details zijn terug te vinden in Toelichting 5.InkomstenbelastingenDe groep is actief in diverse fiscale rechtsgebieden en moet daarom belastingposities bepalen onder de respectieve lokale belastingwetten en standpunten van belastingautoriteiten die complex en onderhevig kunnen zijn aan verschillende interpretaties van belastingbetalers en lokale belastingautoriteiten. De groep maakt centraal kosten die toegewezen worden aan dochterondernemingen in verschillende rechtsgebieden en die de groep blootstellen aan inherente belastingrisico\u2019s, zoals het geval is voor alle ondernemingen die in een internationale context actief zijn. Op basis van deze belastingrisico\u2019s heeft het management een gedetailleerde beoordeling uitgevoerd voor onzekere belastingposities, wat heeft geresulteerd in voor deze onzekerheden opgenomen voorzieningen, in overeenstemming met IFRIC 23. IFRIC 23 \u2018Onzekerheid over fiscale behandelingen van inkomsten\u2019 (van kracht sinds 1 januari 2019). Deze interpretatie verduidelijkt de boekhoudkundige verwerking voor onzekerheden inzake inkomstenbelastingen. De interpretatie moet worden toegepast op de bepaling van de belastbare winst (het belastbare verlies), belastbare basis, niet- gecompenseerde fiscale verliezen, ongebruikte belastingkredieten en belastingvoeten, wanneer er onzekerheid bestaat over het feit of de belasting opgenomen door een Groep aanvaard zal worden door de belastingautoriteit. Ze wordt toegepast op zowel verschuldigde als uitgestelde belastingen wanneer er onzekerheid bestaat over de belastingpositie van een Groep. De groep heeft een gedetailleerde inschatting gemaakt van alle belastingonzekerheden binnen de groep die de volgende implicaties hebben voor de boekhoudkundige principes: a. De groep heeft beslist of haar onzekere belastingposities individueel of gezamenlijk in aanmerking moeten worden genomen, gebaseerd op welke benadering de beste voorspellingen verschafte van het oplossen van de onzekerheden met de belastingautoriteit; b. De groep is ervan uitgegaan dat de belastingautoriteit de positie zal onderzoeken (indien ze gemachtigd is dit te doen) en volledige kennis zal hebben van alle relevante informatie; c. De groep heeft geval per geval beslist om een onzekere belastingpositie (groep van onzekere belastingposities) op te nemen gebruik makend van ofwel het meest waarschijnlijke bedrag of de verwachte waarde afhankelijk van wat gedacht wordt een betere voorspelling op te leveren voor het oplossen van elke (groep van) onzekere belastingpositie(s) om de waarschijnlijkheid van een aanpassing uitgevoerd na onderzoek te weerspiegelen. De totale IFRIC 23-voorziening voor de voortgezette bedrijfsactiviteiten bedraagt \u20ac 4,0 miljoen voor 2022 in vergelijking met \u20ac 2,7 miljoen vorig jaar. De groep heeft belastingkredieten met betrekking tot overgedragen verliezen en DBI (definitief belaste inkomsten, vrijstellingsregeling voor dividenduitkeringen door kwalificerende EU-dochterondernemingen aan kwalificerende EU-moedermaatschappijen om dubbele belastingheffing op dividendinkomsten te vermijden). Deze belastingkredieten kunnen gebruikt worden om toekomstige belastbare winsten te compenseren. De waardering van dit actief hangt af van een aantal oordeelkundige aannames met betrekking tot de toekomstige belastbare winsten van verschillende dochterondernemingen van de groep in verschillende rechtsgebieden en van het resultaat van fiscale planningsstrategie\u00ebn. Deze schattingen zijn voorzichtig gemaakt, rekening houdend met de huidige kennis en met redelijke langetermijnvoorspellingen. Indien de omstandigheden wijzigen en het uiteindelijke fiscale resultaat verschillend zou zijn van de bedragen die aanvankelijk waren opgenomen, zullen dergelijke verschillen een impact hebben op de inkomstenbelasting en voorzieningen voor uitgestelde belastingen in de periode waarin die vaststelling wordt gedaan.HandelsvorderingenBij de toepassing van IFRS 9 maakt de groep belangrijke schattingen voor het bepalen van de realiseerbare waarde met betrekking tot handelsvorderingen. De groep past de vereenvoudigde benadering van IFRS 9 toe bij de waardering van verwachte kredietverliezen op basis van de verwachte kredietverliezen over de volledige levensduur van alle handelsvorderingen.Om de verwachte kredietverliezen over de volledige levensduur te meten, heeft de groep een voorzieningenmatrix opgesteld. De groep heeft de volgende parameters opgenomen: kans op wanbetaling en blootstelling bij wanbetaling (inclusief de verwachte terugbetaling van de kredietverzekering). Om deze parameters te benaderen werden de handelsvorderingen ingedeeld op basis van gemeenschappelijke kenmerken (voornamelijk geografische regio, type klant en de achterstallige dagen). De voorzieningenmatrix is gebaseerd op de verwachte wanbetalingspercentages zoals gepubliceerd door Moody\u2019s, aangepast met scalaire factoren om verschillen te weerspiegelen in de visie van de groep op de huidige en verwachte economische omstandigheden en historische omstandigheden. Naast deze algemene aanpak neemt de groep ook geval per geval individueel beheerde blootstellingen op, wanneer deze niet door het ECL-model worden gedekt.KlantenkortingenDe groep moet ook een aantal schattingen maken bij het bepalen van overlopende posten voor klantenkortingen zoals voorgesteld in de balans onder \u2018Overige schulden\u2019. Bij haar ramingen van de verschuldigde kortingen gebruikt de groep alle beschikbare informatie, waaronder historische en voorspellende resultaten, rekening houdend met het type klant, het type transactie en de specifieke kenmerken van elke transactie. Zie Toelichting 1.21 \u2018Opname en erkenning van opbrengsten\u2019. ",
   "dimensions": {
    "concept": "ifrs-full:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-82-3": {
   "value": "T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 2. Kr<span class=\"_ _0\"></span>i<span class=\"_ _2\"></span>ti<span class=\"_ _0\"></span>sche boekhoud<span class=\"_ _0\"></span>kundige schattingen en beoordelingenV<span class=\"_ _0\"></span>oo<span class=\"_ _2\"></span>r de be<span class=\"_ _2\"></span>drage<span class=\"_ _2\"></span>n die in de ja<span class=\"_ _2\"></span>arrekening worde<span class=\"_ _2\"></span>n gepre<span class=\"_ _2\"></span>senteerd<span class=\"_ _2\"></span>, worden sc<span class=\"_ _2\"></span>hat<span class=\"_ _2\"></span>tinge<span class=\"_ _2\"></span>n en aann<span class=\"_ _2\"></span>ames over de toekomst ge<span class=\"_ _2\"></span>bruik<span class=\"_ _2\"></span>t. S<span class=\"_ _2\"></span>chat<span class=\"_ _2\"></span>ting<span class=\"_ _2\"></span>en en b<span class=\"_ _2\"></span>eoo<span class=\"_ _2\"></span>rdeling<span class=\"_ _2\"></span>en worden vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tdurend g<span class=\"_ _2\"></span>e\u00ebvaluee<span class=\"_ _2\"></span>rd en zijn ge<span class=\"_ _2\"></span>basee<span class=\"_ _2\"></span>rd op er<span class=\"_ _2\"></span>varin<span class=\"_ _2\"></span>gen ui<span class=\"_ _2\"></span>t het verle<span class=\"_ _2\"></span>den e<span class=\"_ _2\"></span>n andere fa<span class=\"_ _2\"></span>ctoren, waarond<span class=\"_ _2\"></span>er ver<span class=\"_ _2\"></span>wachte toekomstige g<span class=\"_ _2\"></span>ebe<span class=\"_ _2\"></span>ur<span class=\"_ _2\"></span>tenisse<span class=\"_ _2\"></span>n waar<span class=\"_ _2\"></span>van het on<span class=\"_ _2\"></span>der de huidi<span class=\"_ _2\"></span>ge oms<span class=\"_ _2\"></span>tandigh<span class=\"_ _2\"></span>ede<span class=\"_ _2\"></span>n waarsch<span class=\"_ _2\"></span>ijnlijk is dat ze zich zullen voo<span class=\"_ _2\"></span>rdoen<span class=\"_ _2\"></span>. De sch<span class=\"_ _2\"></span>at<span class=\"_ _2\"></span>tingen e<span class=\"_ _2\"></span>n aannam<span class=\"_ _2\"></span>es zulle<span class=\"_ _2\"></span>n zelden gelijk zij<span class=\"_ _2\"></span>n aan de b<span class=\"_ _2\"></span>etref<span class=\"_ _2\"></span>fend<span class=\"_ _2\"></span>e daadwe<span class=\"_ _2\"></span>rkelijk<span class=\"_ _0\"></span>e re<span class=\"_ _2\"></span>sulta<span class=\"_ _2\"></span>ten. De schat<span class=\"_ _2\"></span>tin<span class=\"_ _2\"></span>gen en a<span class=\"_ _2\"></span>annam<span class=\"_ _2\"></span>es die ee<span class=\"_ _2\"></span>n impac<span class=\"_ _2\"></span>t zouden kun<span class=\"_ _2\"></span>nen heb<span class=\"_ _2\"></span>ben op d<span class=\"_ _2\"></span>e jaarrekening wo<span class=\"_ _2\"></span>rden hie<span class=\"_ _2\"></span>ronde<span class=\"_ _2\"></span>r besp<span class=\"_ _2\"></span>roken.Goodw<span class=\"_ _2\"></span>illHet b<span class=\"_ _2\"></span>edrag van d<span class=\"_ _2\"></span>e goo<span class=\"_ _2\"></span>dwill die aa<span class=\"_ _2\"></span>nvank<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>lijk opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en is als een re<span class=\"_ _2\"></span>sulta<span class=\"_ _2\"></span>at van een b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>fsco<span class=\"_ _2\"></span>mbinatie is a<span class=\"_ _2\"></span>fhankelijk van de toewijzing van de a<span class=\"_ _2\"></span>ankooppr<span class=\"_ _2\"></span>ijs aan de re<span class=\"_ _2\"></span>\u00eble waard<span class=\"_ _2\"></span>e van de ver<span class=\"_ _2\"></span>wor<span class=\"_ _2\"></span>ven i<span class=\"_ _2\"></span>dentifi<span class=\"_ _2\"></span>cee<span class=\"_ _2\"></span>rbare ac<span class=\"_ _2\"></span>tiva en de aan<span class=\"_ _2\"></span>gegan<span class=\"_ _2\"></span>e verplic<span class=\"_ _2\"></span>htinge<span class=\"_ _2\"></span>n. De b<span class=\"_ _2\"></span>epalin<span class=\"_ _2\"></span>g van de re\u00ebl<span class=\"_ _2\"></span>e waarde van de activa en ver<span class=\"_ _2\"></span>plichtin<span class=\"_ _2\"></span>gen is grotend<span class=\"_ _2\"></span>eels ge<span class=\"_ _2\"></span>base<span class=\"_ _2\"></span>erd op het oo<span class=\"_ _2\"></span>rdeel van h<span class=\"_ _2\"></span>et mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt. De toewijzin<span class=\"_ _2\"></span>g van de aankoopp<span class=\"_ _2\"></span>rijs he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t ee<span class=\"_ _2\"></span>n impac<span class=\"_ _2\"></span>t op de resu<span class=\"_ _2\"></span>ltaten van de groep a<span class=\"_ _2\"></span>angezien imm<span class=\"_ _2\"></span>ateri\u00eble vas<span class=\"_ _2\"></span>te activa met ee<span class=\"_ _2\"></span>n eindig<span class=\"_ _2\"></span>e levensduu<span class=\"_ _2\"></span>r worden afg<span class=\"_ _2\"></span>eschreven, ter<span class=\"_ _2\"></span>wijl i<span class=\"_ _2\"></span>mmateri\u00ebl<span class=\"_ _2\"></span>e vaste activa me<span class=\"_ _2\"></span>t een onb<span class=\"_ _2\"></span>epa<span class=\"_ _2\"></span>alde l<span class=\"_ _2\"></span>evensduur<span class=\"_ _0\"></span>, met in<span class=\"_ _2\"></span>beg<span class=\"_ _2\"></span>rip van goo<span class=\"_ _2\"></span>dwill, niet wo<span class=\"_ _2\"></span>rden afge<span class=\"_ _2\"></span>schreven en zou<span class=\"_ _2\"></span>den kunn<span class=\"_ _2\"></span>en resul<span class=\"_ _2\"></span>teren in verschill<span class=\"_ _2\"></span>end<span class=\"_ _2\"></span>e afschri<span class=\"_ _2\"></span>jving<span class=\"_ _2\"></span>skosten op basis van de toewijzing aa<span class=\"_ _2\"></span>n immateri\u00ebl<span class=\"_ _2\"></span>e vaste activa met e<span class=\"_ _2\"></span>en onb<span class=\"_ _2\"></span>epaal<span class=\"_ _2\"></span>de en ee<span class=\"_ _2\"></span>n eindi<span class=\"_ _2\"></span>ge levensdu<span class=\"_ _2\"></span>ur<span class=\"_ _0\"></span>.Impairment testingIFRS vereist van het manage<span class=\"_ _2\"></span>ment dat het de bijzond<span class=\"_ _2\"></span>ere waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen van activa met een onb<span class=\"_ _2\"></span>epa<span class=\"_ _2\"></span>alde<span class=\"_ _2\"></span> levensduu<span class=\"_ _2\"></span>r jaarlijks toetst en dat het bijzondere<span class=\"_ _2\"></span> waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen van activa met een ein<span class=\"_ _2\"></span>dige levensduu<span class=\"_ _2\"></span>r t<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>etst wanne<span class=\"_ _2\"></span>er geb<span class=\"_ _2\"></span>eur<span class=\"_ _2\"></span>teniss<span class=\"_ _2\"></span>en of wijzigingen in omsta<span class=\"_ _2\"></span>ndigh<span class=\"_ _2\"></span>eden aan<span class=\"_ _2\"></span>geven dat de boe<span class=\"_ _2\"></span>kwa<span class=\"_ _2\"></span>arde van een actief mog<span class=\"_ _2\"></span>elijk niet recup<span class=\"_ _2\"></span>eree<span class=\"_ _2\"></span>rbaar is. Een impairme<span class=\"_ _2\"></span>nt test is een onde<span class=\"_ _2\"></span>rdeel waar<span class=\"_ _6\"></span>voor het oord<span class=\"_ _2\"></span>eel van het manag<span class=\"_ _2\"></span>emen<span class=\"_ _2\"></span>t van bel<span class=\"_ _2\"></span>ang is. Het mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt onder<span class=\"_ _2\"></span>zoek<span class=\"_ _6\"></span>t of <span class=\"_ _1a\"></span>de boe<span class=\"_ _2\"></span>k<span class=\"_ _2\"></span>waarde van de activa onder<span class=\"_ _2\"></span>steund kan worden doo<span class=\"_ _2\"></span>r de net<span class=\"_ _2\"></span>to conta<span class=\"_ _2\"></span>nte waarde van <span class=\"_ _0\"></span>toe<span class=\"_ _2\"></span>komstige kasstrom<span class=\"_ _2\"></span>en afgelei<span class=\"_ _2\"></span>d van activa die zulke <span class=\"_ _0\"></span>kas<span class=\"_ _2\"></span>stroomvoor<span class=\"_ _2\"></span>spe<span class=\"_ _2\"></span>llingen ge<span class=\"_ _2\"></span>bruiken waarbij<span class=\"_ _2\"></span> de toekomstige kasstrom<span class=\"_ _2\"></span>en verdisco<span class=\"_ _2\"></span>nteerd zijn tegen een<span class=\"_ _2\"></span> aang<span class=\"_ _2\"></span>epast tar<span class=\"_ _2\"></span>ief<span class=\"_ _0\"></span>. Bij het be<span class=\"_ _2\"></span>rekenen van de net<span class=\"_ _2\"></span>to <span class=\"_ _1a\"></span>conta<span class=\"_ _2\"></span>nte waarde van de toekomstige kasstrom<span class=\"_ _2\"></span>en moeten er be<span class=\"_ _2\"></span>paald<span class=\"_ _2\"></span>e aannam<span class=\"_ _2\"></span>es in acht worde<span class=\"_ _2\"></span>n genom<span class=\"_ _2\"></span>en met betrek<span class=\"_ _2\"></span>king tot onzekere situaties incl<span class=\"_ _2\"></span>usief de ver<span class=\"_ _2\"></span>wachting<span class=\"_ _2\"></span>en van het mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt in verband met:\u2022 <span class=\"_\"> </span>g<span class=\"_ _2\"></span>roei in G<span class=\"_ _2\"></span>ecor<span class=\"_ _2\"></span>rige<span class=\"_ _2\"></span>erde EBITD<span class=\"_ _1a\"></span>A, b<span class=\"_ _2\"></span>erekend als gec<span class=\"_ _2\"></span>orrig<span class=\"_ _2\"></span>eerde b<span class=\"_ _2\"></span>edr<span class=\"_ _2\"></span>ijfswins<span class=\"_ _2\"></span>t/<span class=\"_ _0\"></span>(-verl<span class=\"_ _2\"></span>ies) voor afschr<span class=\"_ _2\"></span>ijvin<span class=\"_ _2\"></span>gs- en waarde<span class=\"_ _1a\"></span>verminderingsk<span class=\"_ _0\"></span>osten;\u2022 <span class=\"_\"> </span>tij<span class=\"_ _2\"></span>dspla<span class=\"_ _2\"></span>nning en h<span class=\"_ _2\"></span>oog<span class=\"_ _2\"></span>te van t<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>ekomstige i<span class=\"_ _2\"></span>nvesteringe<span class=\"_ _2\"></span>n;\u2022 <span class=\"_\"> </span>g<span class=\"_ _2\"></span>roeip<span class=\"_ _2\"></span>ercent<span class=\"_ _2\"></span>ages o<span class=\"_ _2\"></span>p lange term<span class=\"_ _2\"></span>ijn; en\u2022 <span class=\"_\"> </span>d<span class=\"_ _2\"></span>e sele<span class=\"_ _2\"></span>ctie van disc<span class=\"_ _2\"></span>onteringsvo<span class=\"_ _2\"></span>eten om de  betrok<span class=\"_ _2\"></span>ken risico\u2019<span class=\"_ _0\"></span>s te weersp<span class=\"_ _2\"></span>iege<span class=\"_ _2\"></span>len.Het wijzi<span class=\"_ _2\"></span>gen van de aan<span class=\"_ _2\"></span>name<span class=\"_ _2\"></span>s die ges<span class=\"_ _2\"></span>elec<span class=\"_ _2\"></span>teerd zijn doo<span class=\"_ _2\"></span>r het mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt, in het bijzon<span class=\"_ _2\"></span>der voor d<span class=\"_ _2\"></span>e disco<span class=\"_ _2\"></span>nteringsvoet e<span class=\"_ _2\"></span>n de aann<span class=\"_ _2\"></span>ames inz<span class=\"_ _2\"></span>ake groeiperc<span class=\"_ _2\"></span>entag<span class=\"_ _2\"></span>e die geb<span class=\"_ _2\"></span>ruik<span class=\"_ _2\"></span>t word<span class=\"_ _2\"></span>en in de kass<span class=\"_ _2\"></span>troomvoorsp<span class=\"_ _2\"></span>ellin<span class=\"_ _2\"></span>gen, zoud<span class=\"_ _2\"></span>en een a<span class=\"_ _2\"></span>anzienlijke impac<span class=\"_ _2\"></span>t kunnen h<span class=\"_ _2\"></span>ebb<span class=\"_ _2\"></span>en op imp<span class=\"_ _2\"></span>airme<span class=\"_ _2\"></span>nt test en dus o<span class=\"_ _2\"></span>ok op de res<span class=\"_ _2\"></span>ultaten. D<span class=\"_ _2\"></span>e evaluatie van de groe<span class=\"_ _2\"></span>p omvat de bel<span class=\"_ _2\"></span>angrijke aannam<span class=\"_ _2\"></span>es me<span class=\"_ _2\"></span>t betrekk<span class=\"_ _2\"></span>ing tot gevoeli<span class=\"_ _2\"></span>gheid in de kasstro<span class=\"_ _2\"></span>omvoorsp<span class=\"_ _2\"></span>ellin<span class=\"_ _2\"></span>gen. V<span class=\"_ _1a\"></span>erdere d<span class=\"_ _2\"></span>etails zijn terug te vind<span class=\"_ _2\"></span>en in T<span class=\"_ _0\"></span>oelichtin<span class=\"_ _2\"></span>g 5.Ink<span class=\"_ _0\"></span>omstenb<span class=\"_ _2\"></span>elastingenDe gro<span class=\"_ _2\"></span>ep is actief in di<span class=\"_ _2\"></span>verse fis<span class=\"_ _2\"></span>cale rec<span class=\"_ _2\"></span>htsgeb<span class=\"_ _2\"></span>iede<span class=\"_ _2\"></span>n en mo<span class=\"_ _2\"></span>et daarom b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingpos<span class=\"_ _2\"></span>ities b<span class=\"_ _2\"></span>epal<span class=\"_ _2\"></span>en ond<span class=\"_ _2\"></span>er de resp<span class=\"_ _2\"></span>ectieve lokal<span class=\"_ _2\"></span>e bel<span class=\"_ _2\"></span>astingwet<span class=\"_ _2\"></span>ten en s<span class=\"_ _2\"></span>tandp<span class=\"_ _2\"></span>unten van bel<span class=\"_ _2\"></span>astinga<span class=\"_ _2\"></span>utoriteiten di<span class=\"_ _2\"></span>e compl<span class=\"_ _2\"></span>ex en onde<span class=\"_ _2\"></span>rhevi<span class=\"_ _2\"></span>g kunnen zijn aan vers<span class=\"_ _2\"></span>chille<span class=\"_ _2\"></span>nde interp<span class=\"_ _2\"></span>retaties van b<span class=\"_ _2\"></span>elastin<span class=\"_ _2\"></span>gbetal<span class=\"_ _2\"></span>ers en lokal<span class=\"_ _2\"></span>e bel<span class=\"_ _2\"></span>astingau<span class=\"_ _2\"></span>toriteiten. D<span class=\"_ _2\"></span>e groep m<span class=\"_ _2\"></span>aak<span class=\"_ _2\"></span>t ce<span class=\"_ _2\"></span>ntraal kosten die toegewezen worde<span class=\"_ _2\"></span>n aan do<span class=\"_ _2\"></span>chteronde<span class=\"_ _2\"></span>rnemin<span class=\"_ _2\"></span>gen in versch<span class=\"_ _2\"></span>illend<span class=\"_ _2\"></span>e rechtsg<span class=\"_ _2\"></span>ebie<span class=\"_ _2\"></span>den en d<span class=\"_ _2\"></span>ie de groe<span class=\"_ _2\"></span>p bloots<span class=\"_ _2\"></span>tellen aan inhe<span class=\"_ _2\"></span>rente bela<span class=\"_ _2\"></span>stingris<span class=\"_ _2\"></span>ico\u2019<span class=\"_ _0\"></span>s, zoals het g<span class=\"_ _2\"></span>eval is voor alle on<span class=\"_ _2\"></span>dern<span class=\"_ _2\"></span>eming<span class=\"_ _2\"></span>en die in ee<span class=\"_ _2\"></span>n internation<span class=\"_ _2\"></span>ale con<span class=\"_ _2\"></span>text actief zijn. O<span class=\"_ _2\"></span>p basis van d<span class=\"_ _2\"></span>eze belastin<span class=\"_ _2\"></span>grisico\u2019<span class=\"_ _0\"></span>s h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t h<span class=\"_ _2\"></span>et mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt een g<span class=\"_ _2\"></span>edetail<span class=\"_ _2\"></span>leerd<span class=\"_ _2\"></span>e beo<span class=\"_ _2\"></span>ordel<span class=\"_ _2\"></span>ing uitg<span class=\"_ _2\"></span>evoerd voor onzekere bel<span class=\"_ _2\"></span>astingp<span class=\"_ _2\"></span>ositi<span class=\"_ _2\"></span>es, wat he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t gere<span class=\"_ _2\"></span>sulteerd in voor deze onzekerhe<span class=\"_ _2\"></span>den op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men voo<span class=\"_ _2\"></span>rzie<span class=\"_ _2\"></span>ninge<span class=\"_ _2\"></span>n, in overeens<span class=\"_ _2\"></span>temming met I<span class=\"_ _2\"></span>FRIC 23. IFRIC 23 \u2018Onzekerheid over fis<span class=\"_ _2\"></span>cale b<span class=\"_ _2\"></span>ehan<span class=\"_ _2\"></span>deling<span class=\"_ _2\"></span>en van inkomsten\u2019 (van kracht sind<span class=\"_ _2\"></span>s 1 januari 2019)<span class=\"_ _0\"></span>. Deze interpretatie ve<span class=\"_ _2\"></span>rduidel<span class=\"_ _2\"></span>ijk<span class=\"_ _2\"></span>t de b<span class=\"_ _2\"></span>oekh<span class=\"_ _2\"></span>oudkun<span class=\"_ _2\"></span>dige ver<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>rking voor onzekerhe<span class=\"_ _2\"></span>den inza<span class=\"_ _2\"></span>ke ink<span class=\"_ _0\"></span>oms<span class=\"_ _2\"></span>tenbel<span class=\"_ _2\"></span>astinge<span class=\"_ _2\"></span>n. De interpretatie m<span class=\"_ _2\"></span>oet word<span class=\"_ _2\"></span>en toeg<span class=\"_ _2\"></span>epast o<span class=\"_ _2\"></span>p de be<span class=\"_ _2\"></span>palin<span class=\"_ _2\"></span>g van de be<span class=\"_ _2\"></span>lastba<span class=\"_ _2\"></span>re winst (het b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tbare verlie<span class=\"_ _2\"></span>s)<span class=\"_ _0\"></span>, b<span class=\"_ _2\"></span>elastb<span class=\"_ _2\"></span>are basis, ni<span class=\"_ _2\"></span>et<span class=\"_ _0\"></span>- g<span class=\"_ _2\"></span>ecom<span class=\"_ _2\"></span>pens<span class=\"_ _2\"></span>eerde fi<span class=\"_ _2\"></span>scale ve<span class=\"_ _2\"></span>rliezen, onge<span class=\"_ _2\"></span>bruik<span class=\"_ _6\"></span>te bel<span class=\"_ _2\"></span>astingk<span class=\"_ _2\"></span>redieten en b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingvoe<span class=\"_ _2\"></span>ten, wanneer e<span class=\"_ _2\"></span>r onzekerheid b<span class=\"_ _2\"></span>esta<span class=\"_ _2\"></span>at over het fei<span class=\"_ _2\"></span>t of de bel<span class=\"_ _2\"></span>asting opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en doo<span class=\"_ _2\"></span>r een G<span class=\"_ _2\"></span>roep aanvaard za<span class=\"_ _2\"></span>l worden do<span class=\"_ _2\"></span>or de be<span class=\"_ _2\"></span>lasting<span class=\"_ _2\"></span>autori<span class=\"_ _2\"></span>teit. Ze wordt toeg<span class=\"_ _2\"></span>epast o<span class=\"_ _2\"></span>p zowel versch<span class=\"_ _2\"></span>uldigd<span class=\"_ _2\"></span>e als uitg<span class=\"_ _2\"></span>esteld<span class=\"_ _2\"></span>e bel<span class=\"_ _2\"></span>astinge<span class=\"_ _2\"></span>n wannee<span class=\"_ _2\"></span>r er onzekerheid b<span class=\"_ _2\"></span>estaa<span class=\"_ _2\"></span>t over de belastin<span class=\"_ _2\"></span>gposi<span class=\"_ _2\"></span>tie van een Groe<span class=\"_ _2\"></span>p. De gro<span class=\"_ _2\"></span>ep heef<span class=\"_ _6\"></span>t een g<span class=\"_ _2\"></span>edetai<span class=\"_ _2\"></span>lleerd<span class=\"_ _2\"></span>e inscha<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ting gem<span class=\"_ _2\"></span>aak<span class=\"_ _2\"></span>t van alle b<span class=\"_ _2\"></span>elastin<span class=\"_ _2\"></span>gonzekerhed<span class=\"_ _2\"></span>en binn<span class=\"_ _2\"></span>en de groe<span class=\"_ _2\"></span>p die de vol<span class=\"_ _2\"></span>gend<span class=\"_ _2\"></span>e implic<span class=\"_ _2\"></span>aties he<span class=\"_ _2\"></span>bbe<span class=\"_ _2\"></span>n voor de b<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>houd<span class=\"_ _2\"></span>kundig<span class=\"_ _2\"></span>e princ<span class=\"_ _2\"></span>ipes: a. <span class=\"_ _0\"></span>De gro<span class=\"_ _2\"></span>ep hee<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>t be<span class=\"_ _2\"></span>slist of ha<span class=\"_ _2\"></span>ar onzekere bel<span class=\"_ _2\"></span>astingp<span class=\"_ _2\"></span>ositie<span class=\"_ _2\"></span>s indiv<span class=\"_ _2\"></span>idue<span class=\"_ _2\"></span>el of gezame<span class=\"_ _2\"></span>nlijk in aanme<span class=\"_ _2\"></span>rkin<span class=\"_ _2\"></span>g moeten word<span class=\"_ _2\"></span>en gen<span class=\"_ _2\"></span>omen, g<span class=\"_ _2\"></span>ebase<span class=\"_ _2\"></span>erd op welke benad<span class=\"_ _2\"></span>ering d<span class=\"_ _2\"></span>e bes<span class=\"_ _2\"></span>te voorsp<span class=\"_ _2\"></span>elling<span class=\"_ _2\"></span>en versc<span class=\"_ _2\"></span>haf<span class=\"_ _2\"></span>te van het op<span class=\"_ _2\"></span>losse<span class=\"_ _2\"></span>n van de onzekerhed<span class=\"_ _2\"></span>en met d<span class=\"_ _2\"></span>e belastingautoriteit; b. <span class=\"_ _24\"></span><span class=\"ls0 ws0\">De gro<span class=\"_ _2\"></span>ep is er<span class=\"_ _2\"></span>van ui<span class=\"_ _2\"></span>tgeg<span class=\"_ _2\"></span>aan dat de b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingau<span class=\"_ _2\"></span>toriteit </span>de po<span class=\"_ _2\"></span>sitie zal o<span class=\"_ _2\"></span>nder<span class=\"_ _2\"></span>zoeken (indi<span class=\"_ _2\"></span>en ze gema<span class=\"_ _2\"></span>chtigd is dit te doe<span class=\"_ _2\"></span>n) en volledig<span class=\"_ _2\"></span>e k<span class=\"_ _1a\"></span>ennis za<span class=\"_ _2\"></span>l hebb<span class=\"_ _2\"></span>en van alle relevante informatie; c. <span class=\"_ _0\"></span><span class=\"ls0 ws0\">De gro<span class=\"_ _2\"></span>ep heef<span class=\"_ _6\"></span>t geval pe<span class=\"_ _2\"></span>r geval bes<span class=\"_ _2\"></span>list om ee<span class=\"_ _2\"></span>n </span>onzekere belas<span class=\"_ _2\"></span>tingpo<span class=\"_ _2\"></span>sitie (groep van onzekere bel<span class=\"_ _2\"></span>astingp<span class=\"_ _2\"></span>ositie<span class=\"_ _2\"></span>s) op t<span class=\"_ _1a\"></span>e nem<span class=\"_ _2\"></span>en geb<span class=\"_ _2\"></span>ruik makend van of<span class=\"_ _2\"></span>wel het m<span class=\"_ _2\"></span>ees<span class=\"_ _2\"></span>t waarsch<span class=\"_ _2\"></span>ijnlijke bedra<span class=\"_ _2\"></span>g of de ver<span class=\"_ _2\"></span>wachte waarde afh<span class=\"_ _2\"></span>ankelijk van wat geda<span class=\"_ _2\"></span>cht word<span class=\"_ _2\"></span>t een b<span class=\"_ _2\"></span>etere voorsp<span class=\"_ _2\"></span>ellin<span class=\"_ _2\"></span>g op te leveren voor h<span class=\"_ _2\"></span>et oplo<span class=\"_ _2\"></span>ssen van elke (<span class=\"_ _0\"></span>gro<span class=\"_ _2\"></span>ep van) onzek<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>re belas<span class=\"_ _2\"></span>tingp<span class=\"_ _2\"></span>ositie(s<span class=\"_ _0\"></span>) o<span class=\"_ _2\"></span>m de waarsc<span class=\"_ _2\"></span>hijnlijkh<span class=\"_ _2\"></span>eid van ee<span class=\"_ _2\"></span>n aanpas<span class=\"_ _2\"></span>sing ui<span class=\"_ _2\"></span>tgevoerd na onde<span class=\"_ _2\"></span>rzoe<span class=\"_ _2\"></span>k te weerspi<span class=\"_ _2\"></span>egel<span class=\"_ _2\"></span>en. De totale IFRI<span class=\"_ _2\"></span>C 23-vo<span class=\"_ _2\"></span>orzi<span class=\"_ _2\"></span>ening voo<span class=\"_ _2\"></span>r de voor<span class=\"_ _6\"></span>tgezette be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten be<span class=\"_ _2\"></span>draag<span class=\"_ _2\"></span>t \u20ac 4,0 miljoe<span class=\"_ _2\"></span>n voor 2022 in vergelij<span class=\"_ _2\"></span>king me<span class=\"_ _2\"></span>t \u20ac 2,<span class=\"_ _0\"></span>7 m<span class=\"_ _2\"></span>iljoe<span class=\"_ _2\"></span>n vorig jaar<span class=\"_ _0\"></span>. De gro<span class=\"_ _2\"></span>ep heef<span class=\"_ _6\"></span>t bel<span class=\"_ _2\"></span>astingk<span class=\"_ _2\"></span>redieten me<span class=\"_ _2\"></span>t betrek<span class=\"_ _2\"></span>king tot overgedrage<span class=\"_ _2\"></span>n verliezen en DB<span class=\"_ _2\"></span>I (<span class=\"_ _1a\"></span>defini<span class=\"_ _2\"></span>tief bel<span class=\"_ _2\"></span>aste inkomsten, vrijstellingsregelin<span class=\"_ _2\"></span>g voor divid<span class=\"_ _2\"></span>enduitkeringen door k<span class=\"_ _2\"></span>wali<span class=\"_ _2\"></span>fice<span class=\"_ _2\"></span>rende EU<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>doc<span class=\"_ _2\"></span>hteronder<span class=\"_ _2\"></span>neming<span class=\"_ _2\"></span>en aan k<span class=\"_ _2\"></span>walific<span class=\"_ _2\"></span>erende EU<span class=\"_ _2\"></span>-m<span class=\"_ _2\"></span>oe<span class=\"_ _2\"></span>derma<span class=\"_ _2\"></span>atschap<span class=\"_ _2\"></span>pijen o<span class=\"_ _2\"></span>m dubb<span class=\"_ _2\"></span>ele bel<span class=\"_ _2\"></span>astingh<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>fing o<span class=\"_ _2\"></span>p divid<span class=\"_ _2\"></span>endinkomsten te vermij<span class=\"_ _2\"></span>den)<span class=\"_ _0\"></span>. D<span class=\"_ _2\"></span>eze bel<span class=\"_ _2\"></span>astingk<span class=\"_ _2\"></span>redieten kunne<span class=\"_ _2\"></span>n gebrui<span class=\"_ _2\"></span>k<span class=\"_ _2\"></span>t worden om toekomstige bel<span class=\"_ _2\"></span>astbare wins<span class=\"_ _2\"></span>ten te compe<span class=\"_ _2\"></span>nseren. D<span class=\"_ _2\"></span>e waarde<span class=\"_ _2\"></span>ring van dit actief ha<span class=\"_ _2\"></span>ngt af van e<span class=\"_ _2\"></span>en aantal o<span class=\"_ _2\"></span>orde<span class=\"_ _2\"></span>elkundi<span class=\"_ _2\"></span>ge aann<span class=\"_ _2\"></span>ames met b<span class=\"_ _2\"></span>etrekkin<span class=\"_ _2\"></span>g tot de toekomstige b<span class=\"_ _2\"></span>elastb<span class=\"_ _2\"></span>are winsten van verschil<span class=\"_ _2\"></span>lend<span class=\"_ _2\"></span>e doch<span class=\"_ _2\"></span>terondern<span class=\"_ _2\"></span>eming<span class=\"_ _2\"></span>en van de groe<span class=\"_ _2\"></span>p in versch<span class=\"_ _2\"></span>illend<span class=\"_ _2\"></span>e rechtsg<span class=\"_ _2\"></span>ebie<span class=\"_ _2\"></span>den en van h<span class=\"_ _2\"></span>et resul<span class=\"_ _2\"></span>taat van fiscal<span class=\"_ _2\"></span>e plannin<span class=\"_ _2\"></span>gsstrategi<span class=\"_ _2\"></span>e\u00ebn. D<span class=\"_ _2\"></span>eze schat<span class=\"_ _2\"></span>tinge<span class=\"_ _2\"></span>n zijn voor<span class=\"_ _2\"></span>zichtig g<span class=\"_ _2\"></span>emaak<span class=\"_ _6\"></span>t, rekening houd<span class=\"_ _2\"></span>end m<span class=\"_ _2\"></span>et de huidi<span class=\"_ _2\"></span>ge kennis en met re<span class=\"_ _2\"></span>delijke lange<span class=\"_ _2\"></span>termijnvoorsp<span class=\"_ _2\"></span>elling<span class=\"_ _2\"></span>en. Indie<span class=\"_ _2\"></span>n de omst<span class=\"_ _2\"></span>andigh<span class=\"_ _2\"></span>ede<span class=\"_ _2\"></span>n wijzigen e<span class=\"_ _2\"></span>n het uitein<span class=\"_ _2\"></span>delijke fiscal<span class=\"_ _2\"></span>e result<span class=\"_ _2\"></span>aat versc<span class=\"_ _2\"></span>hillen<span class=\"_ _2\"></span>d zou zijn van de be<span class=\"_ _2\"></span>dragen die aanvankelijk waren op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men, zulle<span class=\"_ _2\"></span>n derg<span class=\"_ _2\"></span>elijke versch<span class=\"_ _2\"></span>illen ee<span class=\"_ _2\"></span>n impac<span class=\"_ _2\"></span>t hebb<span class=\"_ _2\"></span>en op d<span class=\"_ _2\"></span>e inkomstenbel<span class=\"_ _2\"></span>asting en voor<span class=\"_ _2\"></span>zieni<span class=\"_ _2\"></span>ngen voo<span class=\"_ _2\"></span>r uitge<span class=\"_ _2\"></span>stelde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingen i<span class=\"_ _2\"></span>n de pe<span class=\"_ _2\"></span>riode waarin die vas<span class=\"_ _2\"></span>tstelling word<span class=\"_ _2\"></span>t ged<span class=\"_ _2\"></span>aan.Handelsv<span class=\"_ _0\"></span>orderingenBij de toep<span class=\"_ _2\"></span>assing van IFRS 9 ma<span class=\"_ _2\"></span>ak<span class=\"_ _2\"></span>t de groe<span class=\"_ _2\"></span>p bel<span class=\"_ _2\"></span>angrijke schat<span class=\"_ _2\"></span>tin<span class=\"_ _2\"></span>gen voo<span class=\"_ _2\"></span>r het b<span class=\"_ _2\"></span>epale<span class=\"_ _2\"></span>n van de realise<span class=\"_ _2\"></span>erba<span class=\"_ _2\"></span>re waarde met b<span class=\"_ _2\"></span>etrekkin<span class=\"_ _2\"></span>g tot handelsvord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en. De g<span class=\"_ _2\"></span>roep pas<span class=\"_ _2\"></span>t de vereenvoudi<span class=\"_ _2\"></span>gde b<span class=\"_ _2\"></span>enad<span class=\"_ _2\"></span>ering van I<span class=\"_ _2\"></span>FRS 9 t<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>e bij de wa<span class=\"_ _2\"></span>arderin<span class=\"_ _2\"></span>g van ver<span class=\"_ _2\"></span>wachte kred<span class=\"_ _2\"></span>iet<span class=\"_ _2\"></span>verliezen op bas<span class=\"_ _2\"></span>is van de ver<span class=\"_ _2\"></span>wachte kredi<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>verliezen over de volle<span class=\"_ _2\"></span>dige l<span class=\"_ _2\"></span>evensduur van alle handelsv<span class=\"_ _0\"></span>orderingen.Om de ver<span class=\"_ _2\"></span>wa<span class=\"_ _2\"></span>chte kredie<span class=\"_ _2\"></span>tver<span class=\"_ _2\"></span>liezen over de volled<span class=\"_ _2\"></span>ige levens<span class=\"_ _2\"></span>duur te meten, heef<span class=\"_ _6\"></span>t de groe<span class=\"_ _2\"></span>p een voor<span class=\"_ _2\"></span>zienin<span class=\"_ _2\"></span>genmatr<span class=\"_ _2\"></span>ix opg<span class=\"_ _2\"></span>esteld. D<span class=\"_ _2\"></span>e groe<span class=\"_ _2\"></span>p heef<span class=\"_ _6\"></span>t de volge<span class=\"_ _2\"></span>nde para<span class=\"_ _2\"></span>meters op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men: kans op wanb<span class=\"_ _2\"></span>etalin<span class=\"_ _2\"></span>g en blo<span class=\"_ _2\"></span>otstelling b<span class=\"_ _2\"></span>ij wanbeta<span class=\"_ _2\"></span>ling (inc<span class=\"_ _2\"></span>lusief de ver<span class=\"_ _2\"></span>wa<span class=\"_ _2\"></span>chte terugb<span class=\"_ _2\"></span>etaling van de k<span class=\"_ _2\"></span>redie<span class=\"_ _2\"></span>tver<span class=\"_ _2\"></span>zekering)<span class=\"_ _1a\"></span>. Om deze param<span class=\"_ _2\"></span>eters te benad<span class=\"_ _2\"></span>eren werd<span class=\"_ _2\"></span>en de han<span class=\"_ _2\"></span>delsvorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n inge<span class=\"_ _2\"></span>dee<span class=\"_ _2\"></span>ld op bas<span class=\"_ _2\"></span>is van geme<span class=\"_ _2\"></span>ensch<span class=\"_ _2\"></span>appe<span class=\"_ _2\"></span>lijke k<span class=\"_ _0\"></span>en<span class=\"_ _2\"></span>merken (voornam<span class=\"_ _2\"></span>elijk ge<span class=\"_ _2\"></span>ografis<span class=\"_ _2\"></span>che regi<span class=\"_ _2\"></span>o, typ<span class=\"_ _2\"></span>e kla<span class=\"_ _2\"></span>nt en de achters<span class=\"_ _2\"></span>tallige d<span class=\"_ _2\"></span>agen). De voor<span class=\"_ _2\"></span>ziening<span class=\"_ _2\"></span>enmatrix is geba<span class=\"_ _2\"></span>seerd o<span class=\"_ _2\"></span>p de ver<span class=\"_ _2\"></span>wachte wanb<span class=\"_ _2\"></span>etaling<span class=\"_ _2\"></span>sperc<span class=\"_ _2\"></span>entag<span class=\"_ _2\"></span>es zoals gep<span class=\"_ _2\"></span>ublice<span class=\"_ _2\"></span>erd do<span class=\"_ _2\"></span>or Moo<span class=\"_ _2\"></span>dy<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span>s, aan<span class=\"_ _2\"></span>gepa<span class=\"_ _2\"></span>st met sc<span class=\"_ _2\"></span>alaire factoren om ver<span class=\"_ _2\"></span>schille<span class=\"_ _2\"></span>n te weerspie<span class=\"_ _2\"></span>gel<span class=\"_ _2\"></span>en in de vis<span class=\"_ _2\"></span>ie van de groep o<span class=\"_ _2\"></span>p de huid<span class=\"_ _2\"></span>ige en ver<span class=\"_ _2\"></span>wac<span class=\"_ _2\"></span>hte econo<span class=\"_ _2\"></span>misch<span class=\"_ _2\"></span>e omsta<span class=\"_ _2\"></span>ndigh<span class=\"_ _2\"></span>eden e<span class=\"_ _2\"></span>n historisch<span class=\"_ _2\"></span>e omsta<span class=\"_ _2\"></span>ndigh<span class=\"_ _2\"></span>eden<span class=\"_ _2\"></span>. Naast deze algem<span class=\"_ _2\"></span>ene aan<span class=\"_ _2\"></span>pak ne<span class=\"_ _2\"></span>emt de gro<span class=\"_ _2\"></span>ep ook g<span class=\"_ _2\"></span>eval per geval indiv<span class=\"_ _2\"></span>idue<span class=\"_ _2\"></span>el beh<span class=\"_ _2\"></span>eerd<span class=\"_ _2\"></span>e bloo<span class=\"_ _2\"></span>tstellinge<span class=\"_ _2\"></span>n op, wanneer d<span class=\"_ _2\"></span>eze niet door h<span class=\"_ _2\"></span>et ECL<span class=\"_ _24\"></span>-<span class=\"_ _2\"></span>mode<span class=\"_ _2\"></span>l worden g<span class=\"_ _2\"></span>ede<span class=\"_ _2\"></span>k<span class=\"_ _2\"></span>t.Klantenk<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>rting<span class=\"_ _2\"></span>enDe gro<span class=\"_ _2\"></span>ep moe<span class=\"_ _2\"></span>t ook ee<span class=\"_ _2\"></span>n aantal s<span class=\"_ _2\"></span>chat<span class=\"_ _2\"></span>ting<span class=\"_ _2\"></span>en maken bij het bep<span class=\"_ _2\"></span>alen van overl<span class=\"_ _2\"></span>ope<span class=\"_ _2\"></span>nde po<span class=\"_ _2\"></span>sten voor kl<span class=\"_ _2\"></span>antenkor<span class=\"_ _2\"></span>tingen zoals voorge<span class=\"_ _2\"></span>steld in de b<span class=\"_ _2\"></span>alans on<span class=\"_ _2\"></span>der \u2018Over<span class=\"_ _2\"></span>ige sc<span class=\"_ _2\"></span>hulden\u2019<span class=\"_ _0\"></span>. Bij haar rami<span class=\"_ _2\"></span>ngen van de ve<span class=\"_ _2\"></span>rschul<span class=\"_ _2\"></span>digde kor<span class=\"_ _2\"></span>tin<span class=\"_ _2\"></span>gen ge<span class=\"_ _2\"></span>bruik<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>e groep all<span class=\"_ _2\"></span>e be<span class=\"_ _2\"></span>schikb<span class=\"_ _2\"></span>are informatie, waa<span class=\"_ _2\"></span>ronder h<span class=\"_ _2\"></span>istorisch<span class=\"_ _2\"></span>e en voorsp<span class=\"_ _2\"></span>elle<span class=\"_ _2\"></span>nde res<span class=\"_ _2\"></span>ultaten, rekening h<span class=\"_ _2\"></span>oude<span class=\"_ _2\"></span>nd met h<span class=\"_ _2\"></span>et t<span class=\"_ _2\"></span>ype klant, h<span class=\"_ _2\"></span>et t<span class=\"_ _2\"></span>ype tra<span class=\"_ _2\"></span>nsactie e<span class=\"_ _2\"></span>n de sp<span class=\"_ _2\"></span>ecifi<span class=\"_ _2\"></span>eke k<span class=\"_ _0\"></span>en<span class=\"_ _2\"></span>merken van elke transactie. Zie T<span class=\"_ _0\"></span>oelic<span class=\"_ _2\"></span>hting 1.21 \u2018Op<span class=\"_ _2\"></span>name en e<span class=\"_ _2\"></span>rkenning van opbre<span class=\"_ _2\"></span>ngsten\u2019<span class=\"_ _0\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-82-4": {
   "value": "T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 2. Kr<span class=\"_ _0\"></span>i<span class=\"_ _2\"></span>ti<span class=\"_ _0\"></span>sche boekhoud<span class=\"_ _0\"></span>kundige schattingen en beoordelingenV<span class=\"_ _0\"></span>oo<span class=\"_ _2\"></span>r de be<span class=\"_ _2\"></span>drage<span class=\"_ _2\"></span>n die in de ja<span class=\"_ _2\"></span>arrekening worde<span class=\"_ _2\"></span>n gepre<span class=\"_ _2\"></span>senteerd<span class=\"_ _2\"></span>, worden sc<span class=\"_ _2\"></span>hat<span class=\"_ _2\"></span>tinge<span class=\"_ _2\"></span>n en aann<span class=\"_ _2\"></span>ames over de toekomst ge<span class=\"_ _2\"></span>bruik<span class=\"_ _2\"></span>t. S<span class=\"_ _2\"></span>chat<span class=\"_ _2\"></span>ting<span class=\"_ _2\"></span>en en b<span class=\"_ _2\"></span>eoo<span class=\"_ _2\"></span>rdeling<span class=\"_ _2\"></span>en worden vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tdurend g<span class=\"_ _2\"></span>e\u00ebvaluee<span class=\"_ _2\"></span>rd en zijn ge<span class=\"_ _2\"></span>basee<span class=\"_ _2\"></span>rd op er<span class=\"_ _2\"></span>varin<span class=\"_ _2\"></span>gen ui<span class=\"_ _2\"></span>t het verle<span class=\"_ _2\"></span>den e<span class=\"_ _2\"></span>n andere fa<span class=\"_ _2\"></span>ctoren, waarond<span class=\"_ _2\"></span>er ver<span class=\"_ _2\"></span>wachte toekomstige g<span class=\"_ _2\"></span>ebe<span class=\"_ _2\"></span>ur<span class=\"_ _2\"></span>tenisse<span class=\"_ _2\"></span>n waar<span class=\"_ _2\"></span>van het on<span class=\"_ _2\"></span>der de huidi<span class=\"_ _2\"></span>ge oms<span class=\"_ _2\"></span>tandigh<span class=\"_ _2\"></span>ede<span class=\"_ _2\"></span>n waarsch<span class=\"_ _2\"></span>ijnlijk is dat ze zich zullen voo<span class=\"_ _2\"></span>rdoen<span class=\"_ _2\"></span>. De sch<span class=\"_ _2\"></span>at<span class=\"_ _2\"></span>tingen e<span class=\"_ _2\"></span>n aannam<span class=\"_ _2\"></span>es zulle<span class=\"_ _2\"></span>n zelden gelijk zij<span class=\"_ _2\"></span>n aan de b<span class=\"_ _2\"></span>etref<span class=\"_ _2\"></span>fend<span class=\"_ _2\"></span>e daadwe<span class=\"_ _2\"></span>rkelijk<span class=\"_ _0\"></span>e re<span class=\"_ _2\"></span>sulta<span class=\"_ _2\"></span>ten. De schat<span class=\"_ _2\"></span>tin<span class=\"_ _2\"></span>gen en a<span class=\"_ _2\"></span>annam<span class=\"_ _2\"></span>es die ee<span class=\"_ _2\"></span>n impac<span class=\"_ _2\"></span>t zouden kun<span class=\"_ _2\"></span>nen heb<span class=\"_ _2\"></span>ben op d<span class=\"_ _2\"></span>e jaarrekening wo<span class=\"_ _2\"></span>rden hie<span class=\"_ _2\"></span>ronde<span class=\"_ _2\"></span>r besp<span class=\"_ _2\"></span>roken.Goodw<span class=\"_ _2\"></span>illHet b<span class=\"_ _2\"></span>edrag van d<span class=\"_ _2\"></span>e goo<span class=\"_ _2\"></span>dwill die aa<span class=\"_ _2\"></span>nvank<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>lijk opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en is als een re<span class=\"_ _2\"></span>sulta<span class=\"_ _2\"></span>at van een b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>fsco<span class=\"_ _2\"></span>mbinatie is a<span class=\"_ _2\"></span>fhankelijk van de toewijzing van de a<span class=\"_ _2\"></span>ankooppr<span class=\"_ _2\"></span>ijs aan de re<span class=\"_ _2\"></span>\u00eble waard<span class=\"_ _2\"></span>e van de ver<span class=\"_ _2\"></span>wor<span class=\"_ _2\"></span>ven i<span class=\"_ _2\"></span>dentifi<span class=\"_ _2\"></span>cee<span class=\"_ _2\"></span>rbare ac<span class=\"_ _2\"></span>tiva en de aan<span class=\"_ _2\"></span>gegan<span class=\"_ _2\"></span>e verplic<span class=\"_ _2\"></span>htinge<span class=\"_ _2\"></span>n. De b<span class=\"_ _2\"></span>epalin<span class=\"_ _2\"></span>g van de re\u00ebl<span class=\"_ _2\"></span>e waarde van de activa en ver<span class=\"_ _2\"></span>plichtin<span class=\"_ _2\"></span>gen is grotend<span class=\"_ _2\"></span>eels ge<span class=\"_ _2\"></span>base<span class=\"_ _2\"></span>erd op het oo<span class=\"_ _2\"></span>rdeel van h<span class=\"_ _2\"></span>et mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt. De toewijzin<span class=\"_ _2\"></span>g van de aankoopp<span class=\"_ _2\"></span>rijs he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t ee<span class=\"_ _2\"></span>n impac<span class=\"_ _2\"></span>t op de resu<span class=\"_ _2\"></span>ltaten van de groep a<span class=\"_ _2\"></span>angezien imm<span class=\"_ _2\"></span>ateri\u00eble vas<span class=\"_ _2\"></span>te activa met ee<span class=\"_ _2\"></span>n eindig<span class=\"_ _2\"></span>e levensduu<span class=\"_ _2\"></span>r worden afg<span class=\"_ _2\"></span>eschreven, ter<span class=\"_ _2\"></span>wijl i<span class=\"_ _2\"></span>mmateri\u00ebl<span class=\"_ _2\"></span>e vaste activa me<span class=\"_ _2\"></span>t een onb<span class=\"_ _2\"></span>epa<span class=\"_ _2\"></span>alde l<span class=\"_ _2\"></span>evensduur<span class=\"_ _0\"></span>, met in<span class=\"_ _2\"></span>beg<span class=\"_ _2\"></span>rip van goo<span class=\"_ _2\"></span>dwill, niet wo<span class=\"_ _2\"></span>rden afge<span class=\"_ _2\"></span>schreven en zou<span class=\"_ _2\"></span>den kunn<span class=\"_ _2\"></span>en resul<span class=\"_ _2\"></span>teren in verschill<span class=\"_ _2\"></span>end<span class=\"_ _2\"></span>e afschri<span class=\"_ _2\"></span>jving<span class=\"_ _2\"></span>skosten op basis van de toewijzing aa<span class=\"_ _2\"></span>n immateri\u00ebl<span class=\"_ _2\"></span>e vaste activa met e<span class=\"_ _2\"></span>en onb<span class=\"_ _2\"></span>epaal<span class=\"_ _2\"></span>de en ee<span class=\"_ _2\"></span>n eindi<span class=\"_ _2\"></span>ge levensdu<span class=\"_ _2\"></span>ur<span class=\"_ _0\"></span>.Impairment testingIFRS vereist van het manage<span class=\"_ _2\"></span>ment dat het de bijzond<span class=\"_ _2\"></span>ere waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen van activa met een onb<span class=\"_ _2\"></span>epa<span class=\"_ _2\"></span>alde<span class=\"_ _2\"></span> levensduu<span class=\"_ _2\"></span>r jaarlijks toetst en dat het bijzondere<span class=\"_ _2\"></span> waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen van activa met een ein<span class=\"_ _2\"></span>dige levensduu<span class=\"_ _2\"></span>r t<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>etst wanne<span class=\"_ _2\"></span>er geb<span class=\"_ _2\"></span>eur<span class=\"_ _2\"></span>teniss<span class=\"_ _2\"></span>en of wijzigingen in omsta<span class=\"_ _2\"></span>ndigh<span class=\"_ _2\"></span>eden aan<span class=\"_ _2\"></span>geven dat de boe<span class=\"_ _2\"></span>kwa<span class=\"_ _2\"></span>arde van een actief mog<span class=\"_ _2\"></span>elijk niet recup<span class=\"_ _2\"></span>eree<span class=\"_ _2\"></span>rbaar is. Een impairme<span class=\"_ _2\"></span>nt test is een onde<span class=\"_ _2\"></span>rdeel waar<span class=\"_ _6\"></span>voor het oord<span class=\"_ _2\"></span>eel van het manag<span class=\"_ _2\"></span>emen<span class=\"_ _2\"></span>t van bel<span class=\"_ _2\"></span>ang is. Het mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt onder<span class=\"_ _2\"></span>zoek<span class=\"_ _6\"></span>t of <span class=\"_ _1a\"></span>de boe<span class=\"_ _2\"></span>k<span class=\"_ _2\"></span>waarde van de activa onder<span class=\"_ _2\"></span>steund kan worden doo<span class=\"_ _2\"></span>r de net<span class=\"_ _2\"></span>to conta<span class=\"_ _2\"></span>nte waarde van <span class=\"_ _0\"></span>toe<span class=\"_ _2\"></span>komstige kasstrom<span class=\"_ _2\"></span>en afgelei<span class=\"_ _2\"></span>d van activa die zulke <span class=\"_ _0\"></span>kas<span class=\"_ _2\"></span>stroomvoor<span class=\"_ _2\"></span>spe<span class=\"_ _2\"></span>llingen ge<span class=\"_ _2\"></span>bruiken waarbij<span class=\"_ _2\"></span> de toekomstige kasstrom<span class=\"_ _2\"></span>en verdisco<span class=\"_ _2\"></span>nteerd zijn tegen een<span class=\"_ _2\"></span> aang<span class=\"_ _2\"></span>epast tar<span class=\"_ _2\"></span>ief<span class=\"_ _0\"></span>. Bij het be<span class=\"_ _2\"></span>rekenen van de net<span class=\"_ _2\"></span>to <span class=\"_ _1a\"></span>conta<span class=\"_ _2\"></span>nte waarde van de toekomstige kasstrom<span class=\"_ _2\"></span>en moeten er be<span class=\"_ _2\"></span>paald<span class=\"_ _2\"></span>e aannam<span class=\"_ _2\"></span>es in acht worde<span class=\"_ _2\"></span>n genom<span class=\"_ _2\"></span>en met betrek<span class=\"_ _2\"></span>king tot onzekere situaties incl<span class=\"_ _2\"></span>usief de ver<span class=\"_ _2\"></span>wachting<span class=\"_ _2\"></span>en van het mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt in verband met:\u2022 <span class=\"_\"> </span>g<span class=\"_ _2\"></span>roei in G<span class=\"_ _2\"></span>ecor<span class=\"_ _2\"></span>rige<span class=\"_ _2\"></span>erde EBITD<span class=\"_ _1a\"></span>A, b<span class=\"_ _2\"></span>erekend als gec<span class=\"_ _2\"></span>orrig<span class=\"_ _2\"></span>eerde b<span class=\"_ _2\"></span>edr<span class=\"_ _2\"></span>ijfswins<span class=\"_ _2\"></span>t/<span class=\"_ _0\"></span>(-verl<span class=\"_ _2\"></span>ies) voor afschr<span class=\"_ _2\"></span>ijvin<span class=\"_ _2\"></span>gs- en waarde<span class=\"_ _1a\"></span>verminderingsk<span class=\"_ _0\"></span>osten;\u2022 <span class=\"_\"> </span>tij<span class=\"_ _2\"></span>dspla<span class=\"_ _2\"></span>nning en h<span class=\"_ _2\"></span>oog<span class=\"_ _2\"></span>te van t<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>ekomstige i<span class=\"_ _2\"></span>nvesteringe<span class=\"_ _2\"></span>n;\u2022 <span class=\"_\"> </span>g<span class=\"_ _2\"></span>roeip<span class=\"_ _2\"></span>ercent<span class=\"_ _2\"></span>ages o<span class=\"_ _2\"></span>p lange term<span class=\"_ _2\"></span>ijn; en\u2022 <span class=\"_\"> </span>d<span class=\"_ _2\"></span>e sele<span class=\"_ _2\"></span>ctie van disc<span class=\"_ _2\"></span>onteringsvo<span class=\"_ _2\"></span>eten om de  betrok<span class=\"_ _2\"></span>ken risico\u2019<span class=\"_ _0\"></span>s te weersp<span class=\"_ _2\"></span>iege<span class=\"_ _2\"></span>len.Het wijzi<span class=\"_ _2\"></span>gen van de aan<span class=\"_ _2\"></span>name<span class=\"_ _2\"></span>s die ges<span class=\"_ _2\"></span>elec<span class=\"_ _2\"></span>teerd zijn doo<span class=\"_ _2\"></span>r het mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt, in het bijzon<span class=\"_ _2\"></span>der voor d<span class=\"_ _2\"></span>e disco<span class=\"_ _2\"></span>nteringsvoet e<span class=\"_ _2\"></span>n de aann<span class=\"_ _2\"></span>ames inz<span class=\"_ _2\"></span>ake groeiperc<span class=\"_ _2\"></span>entag<span class=\"_ _2\"></span>e die geb<span class=\"_ _2\"></span>ruik<span class=\"_ _2\"></span>t word<span class=\"_ _2\"></span>en in de kass<span class=\"_ _2\"></span>troomvoorsp<span class=\"_ _2\"></span>ellin<span class=\"_ _2\"></span>gen, zoud<span class=\"_ _2\"></span>en een a<span class=\"_ _2\"></span>anzienlijke impac<span class=\"_ _2\"></span>t kunnen h<span class=\"_ _2\"></span>ebb<span class=\"_ _2\"></span>en op imp<span class=\"_ _2\"></span>airme<span class=\"_ _2\"></span>nt test en dus o<span class=\"_ _2\"></span>ok op de res<span class=\"_ _2\"></span>ultaten. D<span class=\"_ _2\"></span>e evaluatie van de groe<span class=\"_ _2\"></span>p omvat de bel<span class=\"_ _2\"></span>angrijke aannam<span class=\"_ _2\"></span>es me<span class=\"_ _2\"></span>t betrekk<span class=\"_ _2\"></span>ing tot gevoeli<span class=\"_ _2\"></span>gheid in de kasstro<span class=\"_ _2\"></span>omvoorsp<span class=\"_ _2\"></span>ellin<span class=\"_ _2\"></span>gen. V<span class=\"_ _1a\"></span>erdere d<span class=\"_ _2\"></span>etails zijn terug te vind<span class=\"_ _2\"></span>en in T<span class=\"_ _0\"></span>oelichtin<span class=\"_ _2\"></span>g 5.Ink<span class=\"_ _0\"></span>omstenb<span class=\"_ _2\"></span>elastingenDe gro<span class=\"_ _2\"></span>ep is actief in di<span class=\"_ _2\"></span>verse fis<span class=\"_ _2\"></span>cale rec<span class=\"_ _2\"></span>htsgeb<span class=\"_ _2\"></span>iede<span class=\"_ _2\"></span>n en mo<span class=\"_ _2\"></span>et daarom b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingpos<span class=\"_ _2\"></span>ities b<span class=\"_ _2\"></span>epal<span class=\"_ _2\"></span>en ond<span class=\"_ _2\"></span>er de resp<span class=\"_ _2\"></span>ectieve lokal<span class=\"_ _2\"></span>e bel<span class=\"_ _2\"></span>astingwet<span class=\"_ _2\"></span>ten en s<span class=\"_ _2\"></span>tandp<span class=\"_ _2\"></span>unten van bel<span class=\"_ _2\"></span>astinga<span class=\"_ _2\"></span>utoriteiten di<span class=\"_ _2\"></span>e compl<span class=\"_ _2\"></span>ex en onde<span class=\"_ _2\"></span>rhevi<span class=\"_ _2\"></span>g kunnen zijn aan vers<span class=\"_ _2\"></span>chille<span class=\"_ _2\"></span>nde interp<span class=\"_ _2\"></span>retaties van b<span class=\"_ _2\"></span>elastin<span class=\"_ _2\"></span>gbetal<span class=\"_ _2\"></span>ers en lokal<span class=\"_ _2\"></span>e bel<span class=\"_ _2\"></span>astingau<span class=\"_ _2\"></span>toriteiten. D<span class=\"_ _2\"></span>e groep m<span class=\"_ _2\"></span>aak<span class=\"_ _2\"></span>t ce<span class=\"_ _2\"></span>ntraal kosten die toegewezen worde<span class=\"_ _2\"></span>n aan do<span class=\"_ _2\"></span>chteronde<span class=\"_ _2\"></span>rnemin<span class=\"_ _2\"></span>gen in versch<span class=\"_ _2\"></span>illend<span class=\"_ _2\"></span>e rechtsg<span class=\"_ _2\"></span>ebie<span class=\"_ _2\"></span>den en d<span class=\"_ _2\"></span>ie de groe<span class=\"_ _2\"></span>p bloots<span class=\"_ _2\"></span>tellen aan inhe<span class=\"_ _2\"></span>rente bela<span class=\"_ _2\"></span>stingris<span class=\"_ _2\"></span>ico\u2019<span class=\"_ _0\"></span>s, zoals het g<span class=\"_ _2\"></span>eval is voor alle on<span class=\"_ _2\"></span>dern<span class=\"_ _2\"></span>eming<span class=\"_ _2\"></span>en die in ee<span class=\"_ _2\"></span>n internation<span class=\"_ _2\"></span>ale con<span class=\"_ _2\"></span>text actief zijn. O<span class=\"_ _2\"></span>p basis van d<span class=\"_ _2\"></span>eze belastin<span class=\"_ _2\"></span>grisico\u2019<span class=\"_ _0\"></span>s h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t h<span class=\"_ _2\"></span>et mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt een g<span class=\"_ _2\"></span>edetail<span class=\"_ _2\"></span>leerd<span class=\"_ _2\"></span>e beo<span class=\"_ _2\"></span>ordel<span class=\"_ _2\"></span>ing uitg<span class=\"_ _2\"></span>evoerd voor onzekere bel<span class=\"_ _2\"></span>astingp<span class=\"_ _2\"></span>ositi<span class=\"_ _2\"></span>es, wat he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t gere<span class=\"_ _2\"></span>sulteerd in voor deze onzekerhe<span class=\"_ _2\"></span>den op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men voo<span class=\"_ _2\"></span>rzie<span class=\"_ _2\"></span>ninge<span class=\"_ _2\"></span>n, in overeens<span class=\"_ _2\"></span>temming met I<span class=\"_ _2\"></span>FRIC 23. IFRIC 23 \u2018Onzekerheid over fis<span class=\"_ _2\"></span>cale b<span class=\"_ _2\"></span>ehan<span class=\"_ _2\"></span>deling<span class=\"_ _2\"></span>en van inkomsten\u2019 (van kracht sind<span class=\"_ _2\"></span>s 1 januari 2019)<span class=\"_ _0\"></span>. Deze interpretatie ve<span class=\"_ _2\"></span>rduidel<span class=\"_ _2\"></span>ijk<span class=\"_ _2\"></span>t de b<span class=\"_ _2\"></span>oekh<span class=\"_ _2\"></span>oudkun<span class=\"_ _2\"></span>dige ver<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>rking voor onzekerhe<span class=\"_ _2\"></span>den inza<span class=\"_ _2\"></span>ke ink<span class=\"_ _0\"></span>oms<span class=\"_ _2\"></span>tenbel<span class=\"_ _2\"></span>astinge<span class=\"_ _2\"></span>n. De interpretatie m<span class=\"_ _2\"></span>oet word<span class=\"_ _2\"></span>en toeg<span class=\"_ _2\"></span>epast o<span class=\"_ _2\"></span>p de be<span class=\"_ _2\"></span>palin<span class=\"_ _2\"></span>g van de be<span class=\"_ _2\"></span>lastba<span class=\"_ _2\"></span>re winst (het b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tbare verlie<span class=\"_ _2\"></span>s)<span class=\"_ _0\"></span>, b<span class=\"_ _2\"></span>elastb<span class=\"_ _2\"></span>are basis, ni<span class=\"_ _2\"></span>et<span class=\"_ _0\"></span>- g<span class=\"_ _2\"></span>ecom<span class=\"_ _2\"></span>pens<span class=\"_ _2\"></span>eerde fi<span class=\"_ _2\"></span>scale ve<span class=\"_ _2\"></span>rliezen, onge<span class=\"_ _2\"></span>bruik<span class=\"_ _6\"></span>te bel<span class=\"_ _2\"></span>astingk<span class=\"_ _2\"></span>redieten en b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingvoe<span class=\"_ _2\"></span>ten, wanneer e<span class=\"_ _2\"></span>r onzekerheid b<span class=\"_ _2\"></span>esta<span class=\"_ _2\"></span>at over het fei<span class=\"_ _2\"></span>t of de bel<span class=\"_ _2\"></span>asting opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en doo<span class=\"_ _2\"></span>r een G<span class=\"_ _2\"></span>roep aanvaard za<span class=\"_ _2\"></span>l worden do<span class=\"_ _2\"></span>or de be<span class=\"_ _2\"></span>lasting<span class=\"_ _2\"></span>autori<span class=\"_ _2\"></span>teit. Ze wordt toeg<span class=\"_ _2\"></span>epast o<span class=\"_ _2\"></span>p zowel versch<span class=\"_ _2\"></span>uldigd<span class=\"_ _2\"></span>e als uitg<span class=\"_ _2\"></span>esteld<span class=\"_ _2\"></span>e bel<span class=\"_ _2\"></span>astinge<span class=\"_ _2\"></span>n wannee<span class=\"_ _2\"></span>r er onzekerheid b<span class=\"_ _2\"></span>estaa<span class=\"_ _2\"></span>t over de belastin<span class=\"_ _2\"></span>gposi<span class=\"_ _2\"></span>tie van een Groe<span class=\"_ _2\"></span>p. De gro<span class=\"_ _2\"></span>ep heef<span class=\"_ _6\"></span>t een g<span class=\"_ _2\"></span>edetai<span class=\"_ _2\"></span>lleerd<span class=\"_ _2\"></span>e inscha<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ting gem<span class=\"_ _2\"></span>aak<span class=\"_ _2\"></span>t van alle b<span class=\"_ _2\"></span>elastin<span class=\"_ _2\"></span>gonzekerhed<span class=\"_ _2\"></span>en binn<span class=\"_ _2\"></span>en de groe<span class=\"_ _2\"></span>p die de vol<span class=\"_ _2\"></span>gend<span class=\"_ _2\"></span>e implic<span class=\"_ _2\"></span>aties he<span class=\"_ _2\"></span>bbe<span class=\"_ _2\"></span>n voor de b<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>houd<span class=\"_ _2\"></span>kundig<span class=\"_ _2\"></span>e princ<span class=\"_ _2\"></span>ipes: a. <span class=\"_ _0\"></span>De gro<span class=\"_ _2\"></span>ep hee<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>t be<span class=\"_ _2\"></span>slist of ha<span class=\"_ _2\"></span>ar onzekere bel<span class=\"_ _2\"></span>astingp<span class=\"_ _2\"></span>ositie<span class=\"_ _2\"></span>s indiv<span class=\"_ _2\"></span>idue<span class=\"_ _2\"></span>el of gezame<span class=\"_ _2\"></span>nlijk in aanme<span class=\"_ _2\"></span>rkin<span class=\"_ _2\"></span>g moeten word<span class=\"_ _2\"></span>en gen<span class=\"_ _2\"></span>omen, g<span class=\"_ _2\"></span>ebase<span class=\"_ _2\"></span>erd op welke benad<span class=\"_ _2\"></span>ering d<span class=\"_ _2\"></span>e bes<span class=\"_ _2\"></span>te voorsp<span class=\"_ _2\"></span>elling<span class=\"_ _2\"></span>en versc<span class=\"_ _2\"></span>haf<span class=\"_ _2\"></span>te van het op<span class=\"_ _2\"></span>losse<span class=\"_ _2\"></span>n van de onzekerhed<span class=\"_ _2\"></span>en met d<span class=\"_ _2\"></span>e belastingautoriteit; b. <span class=\"_ _24\"></span><span class=\"ls0 ws0\">De gro<span class=\"_ _2\"></span>ep is er<span class=\"_ _2\"></span>van ui<span class=\"_ _2\"></span>tgeg<span class=\"_ _2\"></span>aan dat de b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingau<span class=\"_ _2\"></span>toriteit </span>de po<span class=\"_ _2\"></span>sitie zal o<span class=\"_ _2\"></span>nder<span class=\"_ _2\"></span>zoeken (indi<span class=\"_ _2\"></span>en ze gema<span class=\"_ _2\"></span>chtigd is dit te doe<span class=\"_ _2\"></span>n) en volledig<span class=\"_ _2\"></span>e k<span class=\"_ _1a\"></span>ennis za<span class=\"_ _2\"></span>l hebb<span class=\"_ _2\"></span>en van alle relevante informatie; c. <span class=\"_ _0\"></span><span class=\"ls0 ws0\">De gro<span class=\"_ _2\"></span>ep heef<span class=\"_ _6\"></span>t geval pe<span class=\"_ _2\"></span>r geval bes<span class=\"_ _2\"></span>list om ee<span class=\"_ _2\"></span>n </span>onzekere belas<span class=\"_ _2\"></span>tingpo<span class=\"_ _2\"></span>sitie (groep van onzekere bel<span class=\"_ _2\"></span>astingp<span class=\"_ _2\"></span>ositie<span class=\"_ _2\"></span>s) op t<span class=\"_ _1a\"></span>e nem<span class=\"_ _2\"></span>en geb<span class=\"_ _2\"></span>ruik makend van of<span class=\"_ _2\"></span>wel het m<span class=\"_ _2\"></span>ees<span class=\"_ _2\"></span>t waarsch<span class=\"_ _2\"></span>ijnlijke bedra<span class=\"_ _2\"></span>g of de ver<span class=\"_ _2\"></span>wachte waarde afh<span class=\"_ _2\"></span>ankelijk van wat geda<span class=\"_ _2\"></span>cht word<span class=\"_ _2\"></span>t een b<span class=\"_ _2\"></span>etere voorsp<span class=\"_ _2\"></span>ellin<span class=\"_ _2\"></span>g op te leveren voor h<span class=\"_ _2\"></span>et oplo<span class=\"_ _2\"></span>ssen van elke (<span class=\"_ _0\"></span>gro<span class=\"_ _2\"></span>ep van) onzek<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>re belas<span class=\"_ _2\"></span>tingp<span class=\"_ _2\"></span>ositie(s<span class=\"_ _0\"></span>) o<span class=\"_ _2\"></span>m de waarsc<span class=\"_ _2\"></span>hijnlijkh<span class=\"_ _2\"></span>eid van ee<span class=\"_ _2\"></span>n aanpas<span class=\"_ _2\"></span>sing ui<span class=\"_ _2\"></span>tgevoerd na onde<span class=\"_ _2\"></span>rzoe<span class=\"_ _2\"></span>k te weerspi<span class=\"_ _2\"></span>egel<span class=\"_ _2\"></span>en. De totale IFRI<span class=\"_ _2\"></span>C 23-vo<span class=\"_ _2\"></span>orzi<span class=\"_ _2\"></span>ening voo<span class=\"_ _2\"></span>r de voor<span class=\"_ _6\"></span>tgezette be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten be<span class=\"_ _2\"></span>draag<span class=\"_ _2\"></span>t \u20ac 4,0 miljoe<span class=\"_ _2\"></span>n voor 2022 in vergelij<span class=\"_ _2\"></span>king me<span class=\"_ _2\"></span>t \u20ac 2,<span class=\"_ _0\"></span>7 m<span class=\"_ _2\"></span>iljoe<span class=\"_ _2\"></span>n vorig jaar<span class=\"_ _0\"></span>. De gro<span class=\"_ _2\"></span>ep heef<span class=\"_ _6\"></span>t bel<span class=\"_ _2\"></span>astingk<span class=\"_ _2\"></span>redieten me<span class=\"_ _2\"></span>t betrek<span class=\"_ _2\"></span>king tot overgedrage<span class=\"_ _2\"></span>n verliezen en DB<span class=\"_ _2\"></span>I (<span class=\"_ _1a\"></span>defini<span class=\"_ _2\"></span>tief bel<span class=\"_ _2\"></span>aste inkomsten, vrijstellingsregelin<span class=\"_ _2\"></span>g voor divid<span class=\"_ _2\"></span>enduitkeringen door k<span class=\"_ _2\"></span>wali<span class=\"_ _2\"></span>fice<span class=\"_ _2\"></span>rende EU<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>doc<span class=\"_ _2\"></span>hteronder<span class=\"_ _2\"></span>neming<span class=\"_ _2\"></span>en aan k<span class=\"_ _2\"></span>walific<span class=\"_ _2\"></span>erende EU<span class=\"_ _2\"></span>-m<span class=\"_ _2\"></span>oe<span class=\"_ _2\"></span>derma<span class=\"_ _2\"></span>atschap<span class=\"_ _2\"></span>pijen o<span class=\"_ _2\"></span>m dubb<span class=\"_ _2\"></span>ele bel<span class=\"_ _2\"></span>astingh<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>fing o<span class=\"_ _2\"></span>p divid<span class=\"_ _2\"></span>endinkomsten te vermij<span class=\"_ _2\"></span>den)<span class=\"_ _0\"></span>. D<span class=\"_ _2\"></span>eze bel<span class=\"_ _2\"></span>astingk<span class=\"_ _2\"></span>redieten kunne<span class=\"_ _2\"></span>n gebrui<span class=\"_ _2\"></span>k<span class=\"_ _2\"></span>t worden om toekomstige bel<span class=\"_ _2\"></span>astbare wins<span class=\"_ _2\"></span>ten te compe<span class=\"_ _2\"></span>nseren. D<span class=\"_ _2\"></span>e waarde<span class=\"_ _2\"></span>ring van dit actief ha<span class=\"_ _2\"></span>ngt af van e<span class=\"_ _2\"></span>en aantal o<span class=\"_ _2\"></span>orde<span class=\"_ _2\"></span>elkundi<span class=\"_ _2\"></span>ge aann<span class=\"_ _2\"></span>ames met b<span class=\"_ _2\"></span>etrekkin<span class=\"_ _2\"></span>g tot de toekomstige b<span class=\"_ _2\"></span>elastb<span class=\"_ _2\"></span>are winsten van verschil<span class=\"_ _2\"></span>lend<span class=\"_ _2\"></span>e doch<span class=\"_ _2\"></span>terondern<span class=\"_ _2\"></span>eming<span class=\"_ _2\"></span>en van de groe<span class=\"_ _2\"></span>p in versch<span class=\"_ _2\"></span>illend<span class=\"_ _2\"></span>e rechtsg<span class=\"_ _2\"></span>ebie<span class=\"_ _2\"></span>den en van h<span class=\"_ _2\"></span>et resul<span class=\"_ _2\"></span>taat van fiscal<span class=\"_ _2\"></span>e plannin<span class=\"_ _2\"></span>gsstrategi<span class=\"_ _2\"></span>e\u00ebn. D<span class=\"_ _2\"></span>eze schat<span class=\"_ _2\"></span>tinge<span class=\"_ _2\"></span>n zijn voor<span class=\"_ _2\"></span>zichtig g<span class=\"_ _2\"></span>emaak<span class=\"_ _6\"></span>t, rekening houd<span class=\"_ _2\"></span>end m<span class=\"_ _2\"></span>et de huidi<span class=\"_ _2\"></span>ge kennis en met re<span class=\"_ _2\"></span>delijke lange<span class=\"_ _2\"></span>termijnvoorsp<span class=\"_ _2\"></span>elling<span class=\"_ _2\"></span>en. Indie<span class=\"_ _2\"></span>n de omst<span class=\"_ _2\"></span>andigh<span class=\"_ _2\"></span>ede<span class=\"_ _2\"></span>n wijzigen e<span class=\"_ _2\"></span>n het uitein<span class=\"_ _2\"></span>delijke fiscal<span class=\"_ _2\"></span>e result<span class=\"_ _2\"></span>aat versc<span class=\"_ _2\"></span>hillen<span class=\"_ _2\"></span>d zou zijn van de be<span class=\"_ _2\"></span>dragen die aanvankelijk waren op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men, zulle<span class=\"_ _2\"></span>n derg<span class=\"_ _2\"></span>elijke versch<span class=\"_ _2\"></span>illen ee<span class=\"_ _2\"></span>n impac<span class=\"_ _2\"></span>t hebb<span class=\"_ _2\"></span>en op d<span class=\"_ _2\"></span>e inkomstenbel<span class=\"_ _2\"></span>asting en voor<span class=\"_ _2\"></span>zieni<span class=\"_ _2\"></span>ngen voo<span class=\"_ _2\"></span>r uitge<span class=\"_ _2\"></span>stelde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingen i<span class=\"_ _2\"></span>n de pe<span class=\"_ _2\"></span>riode waarin die vas<span class=\"_ _2\"></span>tstelling word<span class=\"_ _2\"></span>t ged<span class=\"_ _2\"></span>aan.Handelsv<span class=\"_ _0\"></span>orderingenBij de toep<span class=\"_ _2\"></span>assing van IFRS 9 ma<span class=\"_ _2\"></span>ak<span class=\"_ _2\"></span>t de groe<span class=\"_ _2\"></span>p bel<span class=\"_ _2\"></span>angrijke schat<span class=\"_ _2\"></span>tin<span class=\"_ _2\"></span>gen voo<span class=\"_ _2\"></span>r het b<span class=\"_ _2\"></span>epale<span class=\"_ _2\"></span>n van de realise<span class=\"_ _2\"></span>erba<span class=\"_ _2\"></span>re waarde met b<span class=\"_ _2\"></span>etrekkin<span class=\"_ _2\"></span>g tot handelsvord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en. De g<span class=\"_ _2\"></span>roep pas<span class=\"_ _2\"></span>t de vereenvoudi<span class=\"_ _2\"></span>gde b<span class=\"_ _2\"></span>enad<span class=\"_ _2\"></span>ering van I<span class=\"_ _2\"></span>FRS 9 t<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>e bij de wa<span class=\"_ _2\"></span>arderin<span class=\"_ _2\"></span>g van ver<span class=\"_ _2\"></span>wachte kred<span class=\"_ _2\"></span>iet<span class=\"_ _2\"></span>verliezen op bas<span class=\"_ _2\"></span>is van de ver<span class=\"_ _2\"></span>wachte kredi<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>verliezen over de volle<span class=\"_ _2\"></span>dige l<span class=\"_ _2\"></span>evensduur van alle handelsv<span class=\"_ _0\"></span>orderingen.Om de ver<span class=\"_ _2\"></span>wa<span class=\"_ _2\"></span>chte kredie<span class=\"_ _2\"></span>tver<span class=\"_ _2\"></span>liezen over de volled<span class=\"_ _2\"></span>ige levens<span class=\"_ _2\"></span>duur te meten, heef<span class=\"_ _6\"></span>t de groe<span class=\"_ _2\"></span>p een voor<span class=\"_ _2\"></span>zienin<span class=\"_ _2\"></span>genmatr<span class=\"_ _2\"></span>ix opg<span class=\"_ _2\"></span>esteld. D<span class=\"_ _2\"></span>e groe<span class=\"_ _2\"></span>p heef<span class=\"_ _6\"></span>t de volge<span class=\"_ _2\"></span>nde para<span class=\"_ _2\"></span>meters op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men: kans op wanb<span class=\"_ _2\"></span>etalin<span class=\"_ _2\"></span>g en blo<span class=\"_ _2\"></span>otstelling b<span class=\"_ _2\"></span>ij wanbeta<span class=\"_ _2\"></span>ling (inc<span class=\"_ _2\"></span>lusief de ver<span class=\"_ _2\"></span>wa<span class=\"_ _2\"></span>chte terugb<span class=\"_ _2\"></span>etaling van de k<span class=\"_ _2\"></span>redie<span class=\"_ _2\"></span>tver<span class=\"_ _2\"></span>zekering)<span class=\"_ _1a\"></span>. Om deze param<span class=\"_ _2\"></span>eters te benad<span class=\"_ _2\"></span>eren werd<span class=\"_ _2\"></span>en de han<span class=\"_ _2\"></span>delsvorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n inge<span class=\"_ _2\"></span>dee<span class=\"_ _2\"></span>ld op bas<span class=\"_ _2\"></span>is van geme<span class=\"_ _2\"></span>ensch<span class=\"_ _2\"></span>appe<span class=\"_ _2\"></span>lijke k<span class=\"_ _0\"></span>en<span class=\"_ _2\"></span>merken (voornam<span class=\"_ _2\"></span>elijk ge<span class=\"_ _2\"></span>ografis<span class=\"_ _2\"></span>che regi<span class=\"_ _2\"></span>o, typ<span class=\"_ _2\"></span>e kla<span class=\"_ _2\"></span>nt en de achters<span class=\"_ _2\"></span>tallige d<span class=\"_ _2\"></span>agen). De voor<span class=\"_ _2\"></span>ziening<span class=\"_ _2\"></span>enmatrix is geba<span class=\"_ _2\"></span>seerd o<span class=\"_ _2\"></span>p de ver<span class=\"_ _2\"></span>wachte wanb<span class=\"_ _2\"></span>etaling<span class=\"_ _2\"></span>sperc<span class=\"_ _2\"></span>entag<span class=\"_ _2\"></span>es zoals gep<span class=\"_ _2\"></span>ublice<span class=\"_ _2\"></span>erd do<span class=\"_ _2\"></span>or Moo<span class=\"_ _2\"></span>dy<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span>s, aan<span class=\"_ _2\"></span>gepa<span class=\"_ _2\"></span>st met sc<span class=\"_ _2\"></span>alaire factoren om ver<span class=\"_ _2\"></span>schille<span class=\"_ _2\"></span>n te weerspie<span class=\"_ _2\"></span>gel<span class=\"_ _2\"></span>en in de vis<span class=\"_ _2\"></span>ie van de groep o<span class=\"_ _2\"></span>p de huid<span class=\"_ _2\"></span>ige en ver<span class=\"_ _2\"></span>wac<span class=\"_ _2\"></span>hte econo<span class=\"_ _2\"></span>misch<span class=\"_ _2\"></span>e omsta<span class=\"_ _2\"></span>ndigh<span class=\"_ _2\"></span>eden e<span class=\"_ _2\"></span>n historisch<span class=\"_ _2\"></span>e omsta<span class=\"_ _2\"></span>ndigh<span class=\"_ _2\"></span>eden<span class=\"_ _2\"></span>. Naast deze algem<span class=\"_ _2\"></span>ene aan<span class=\"_ _2\"></span>pak ne<span class=\"_ _2\"></span>emt de gro<span class=\"_ _2\"></span>ep ook g<span class=\"_ _2\"></span>eval per geval indiv<span class=\"_ _2\"></span>idue<span class=\"_ _2\"></span>el beh<span class=\"_ _2\"></span>eerd<span class=\"_ _2\"></span>e bloo<span class=\"_ _2\"></span>tstellinge<span class=\"_ _2\"></span>n op, wanneer d<span class=\"_ _2\"></span>eze niet door h<span class=\"_ _2\"></span>et ECL<span class=\"_ _24\"></span>-<span class=\"_ _2\"></span>mode<span class=\"_ _2\"></span>l worden g<span class=\"_ _2\"></span>ede<span class=\"_ _2\"></span>k<span class=\"_ _2\"></span>t.Klantenk<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>rting<span class=\"_ _2\"></span>enDe gro<span class=\"_ _2\"></span>ep moe<span class=\"_ _2\"></span>t ook ee<span class=\"_ _2\"></span>n aantal s<span class=\"_ _2\"></span>chat<span class=\"_ _2\"></span>ting<span class=\"_ _2\"></span>en maken bij het bep<span class=\"_ _2\"></span>alen van overl<span class=\"_ _2\"></span>ope<span class=\"_ _2\"></span>nde po<span class=\"_ _2\"></span>sten voor kl<span class=\"_ _2\"></span>antenkor<span class=\"_ _2\"></span>tingen zoals voorge<span class=\"_ _2\"></span>steld in de b<span class=\"_ _2\"></span>alans on<span class=\"_ _2\"></span>der \u2018Over<span class=\"_ _2\"></span>ige sc<span class=\"_ _2\"></span>hulden\u2019<span class=\"_ _0\"></span>. Bij haar rami<span class=\"_ _2\"></span>ngen van de ve<span class=\"_ _2\"></span>rschul<span class=\"_ _2\"></span>digde kor<span class=\"_ _2\"></span>tin<span class=\"_ _2\"></span>gen ge<span class=\"_ _2\"></span>bruik<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>e groep all<span class=\"_ _2\"></span>e be<span class=\"_ _2\"></span>schikb<span class=\"_ _2\"></span>are informatie, waa<span class=\"_ _2\"></span>ronder h<span class=\"_ _2\"></span>istorisch<span class=\"_ _2\"></span>e en voorsp<span class=\"_ _2\"></span>elle<span class=\"_ _2\"></span>nde res<span class=\"_ _2\"></span>ultaten, rekening h<span class=\"_ _2\"></span>oude<span class=\"_ _2\"></span>nd met h<span class=\"_ _2\"></span>et t<span class=\"_ _2\"></span>ype klant, h<span class=\"_ _2\"></span>et t<span class=\"_ _2\"></span>ype tra<span class=\"_ _2\"></span>nsactie e<span class=\"_ _2\"></span>n de sp<span class=\"_ _2\"></span>ecifi<span class=\"_ _2\"></span>eke k<span class=\"_ _0\"></span>en<span class=\"_ _2\"></span>merken van elke transactie. Zie T<span class=\"_ _0\"></span>oelic<span class=\"_ _2\"></span>hting 1.21 \u2018Op<span class=\"_ _2\"></span>name en e<span class=\"_ _2\"></span>rkenning van opbre<span class=\"_ _2\"></span>ngsten\u2019<span class=\"_ _0\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-86-2": {
   "value": "Toelichting 3. Afstemming van non-GAAP-maatstavenDe onderstaande tabel toont de impact van de eenmalige posten op het geconsolideerd overzicht van gerealiseerde en niet-gerealiseerde resultaten van de periode en geeft een afstemming weer tussen de gerapporteerde informatie en de non-GAAP-maatstaven, zoals gepresenteerd in deze jaarrekening.(In duizend \u20ac) 2022 2021Omzet  337,430  276,814 Kostprijs grondstoffen (162,318) (114,514)Voorraadwijzigingen  10,434  9,655 Personeelskosten (78,049) (83,069)Overige inkomsten 316  1,041 Overige kosten (72,308) (46,850)1Gecorrigeerde EBITDA35,506  43,078 Afschrijvingen / (18,688) (17,143)waardeverminderingen1Gecorrigeerd bedrijfsresultaat16,818  25,935 Integratie- en (1,445) (5,993)herstructureringskostenBedrijfswinst / (-verlies)  15,373  19,941 Financi\u00eble opbrengsten -    -   Financi\u00eble kosten (19,650) (28,294)Netto financi\u00eble kosten (19,650) (28,294)Winst/(verlies) v\u00f3\u00f3r belastingen (4,277) (8,353)Belastingopbrengsten / (-uitgaven)  (9,010) (8,173)Winst/(verlies) over de periode uit (13,287) (16,526)voortgezette bedrijfsactiviteitenWinst/(verlies) over de periode uit (54,459) (112,712)stopgezette bedrijfsactiviteitenWinst/(verlies) over de periode  (67,746) (129,238)1 Gecorrigeerd bedrijfsresultaat en Gecorrigeerde EBITDA zijn non-GAAP-maatstaven zoals gedefinieerd in Toelichting 1.25.Verschillende eenmalige posten hadden een materi\u00eble impact op ons nettoresultaat voor 2022. De impact van deze gebeurtenissen komt neer op een netto-uitgave van \u20ac 1,4 miljoen (0,04\u20ac per aandeel) in 2021, tegenover \u20ac 6,0 miljoen (0,17\u20ac per aandeel) in 2021 voor de voortgezette bedrijfsactiviteiten. De uitgaven in de lopende periode worden voornamelijk veroorzaakt door de eenmalige kosten voor het aantrekken en behouden van medewerkers voor de Belysse Group na de transactie.",
   "dimensions": {
    "concept": "ifrs-full:ExplanationOfFinancialEffectOfDepartureFromIFRS",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-88-3": {
   "value": "T<span class=\"_ _1\"></span>o<span class=\"_ _2\"></span>elichting 4. Segm<span class=\"_ _2\"></span>entrappor<span class=\"_ _6\"></span>tageSegm<span class=\"_ _2\"></span>entinforma<span class=\"_ _2\"></span>tie wordt g<span class=\"_ _2\"></span>eprese<span class=\"_ _2\"></span>nteerd met betrek<span class=\"_ _2\"></span>king tot de b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>fsse<span class=\"_ _2\"></span>gmenten van de g<span class=\"_ _2\"></span>roep, zoals eerd<span class=\"_ _2\"></span>er ged<span class=\"_ _2\"></span>efiniee<span class=\"_ _2\"></span>rd. De pre<span class=\"_ _2\"></span>statie<span class=\"_ _2\"></span>s van de segm<span class=\"_ _2\"></span>enten worden o<span class=\"_ _2\"></span>pgevol<span class=\"_ _2\"></span>gd en na<span class=\"_ _2\"></span>gezien do<span class=\"_ _2\"></span>or de be<span class=\"_ _2\"></span>langr<span class=\"_ _2\"></span>ijkste ope<span class=\"_ _2\"></span>ratione<span class=\"_ _2\"></span>le be<span class=\"_ _2\"></span>slissing<span class=\"_ _2\"></span>neme<span class=\"_ _2\"></span>r van de groep, zijnd<span class=\"_ _2\"></span>e het Mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>ntcomit\u00e9. Na de af<span class=\"_ _2\"></span>rondin<span class=\"_ _2\"></span>g van de transac<span class=\"_ _2\"></span>tie werd de ma<span class=\"_ _2\"></span>nagem<span class=\"_ _2\"></span>entstr<span class=\"_ _2\"></span>uctuur gew<span class=\"_ _2\"></span>ijzigd in ee<span class=\"_ _2\"></span>n mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>team voor de Verenigde S<span class=\"_ _2\"></span>taten en e<span class=\"_ _2\"></span>en ande<span class=\"_ _2\"></span>r afzon<span class=\"_ _2\"></span>derlij<span class=\"_ _2\"></span>k manag<span class=\"_ _2\"></span>emen<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>team voor Europa, met aa<span class=\"_ _2\"></span>nzienlijk minde<span class=\"_ _2\"></span>r central<span class=\"_ _2\"></span>e functi<span class=\"_ _2\"></span>es. Beid<span class=\"_ _2\"></span>e manag<span class=\"_ _2\"></span>eme<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>teams heb<span class=\"_ _2\"></span>ben de vo<span class=\"_ _2\"></span>lgen<span class=\"_ _2\"></span>de hoofd<span class=\"_ _2\"></span>func<span class=\"_ _2\"></span>ties: produ<span class=\"_ _2\"></span>ctie, inkoop, HR, produ<span class=\"_ _2\"></span>ctontw<span class=\"_ _2\"></span>ikkeling, toelever<span class=\"_ _2\"></span>ingsketen en financ<span class=\"_ _2\"></span>i\u00ebn. D<span class=\"_ _2\"></span>e eco<span class=\"_ _2\"></span>nomisc<span class=\"_ _2\"></span>he kenmerken, de gro<span class=\"_ _2\"></span>eitrend<span class=\"_ _2\"></span>s, de evoluti<span class=\"_ _2\"></span>e van de toelever<span class=\"_ _2\"></span>ingsketen en de be<span class=\"_ _2\"></span>langri<span class=\"_ _2\"></span>jkste waardefactoren versch<span class=\"_ _2\"></span>illen aanzi<span class=\"_ _2\"></span>enlijk in Europa en de VS. In Europa worden de t<span class=\"_ _2\"></span>wee fabr<span class=\"_ _2\"></span>ieken, Tiel<span class=\"_ _2\"></span>t en Zele, op<span class=\"_ _2\"></span>eration<span class=\"_ _2\"></span>eel sa<span class=\"_ _2\"></span>men beh<span class=\"_ _2\"></span>eerd on<span class=\"_ _2\"></span>der d<span class=\"_ _2\"></span>ezelfde leid<span class=\"_ _2\"></span>ing, voor d<span class=\"_ _2\"></span>e toewijzing van midd<span class=\"_ _2\"></span>elen, kap<span class=\"_ _2\"></span>itaal<span class=\"_ _2\"></span>uitgaven, toel<span class=\"_ _2\"></span>everingsketen en prod<span class=\"_ _2\"></span>uctie voor de p<span class=\"_ _2\"></span>roduc<span class=\"_ _2\"></span>tie van tapijt<span class=\"_ _2\"></span>teg<span class=\"_ _2\"></span>els en kam<span class=\"_ _2\"></span>erbre<span class=\"_ _2\"></span>ed tapij<span class=\"_ _2\"></span>t voor onze Europes<span class=\"_ _2\"></span>e comm<span class=\"_ _2\"></span>erci\u00ebl<span class=\"_ _2\"></span>e en resid<span class=\"_ _2\"></span>enti\u00eble b<span class=\"_ _2\"></span>edr<span class=\"_ _2\"></span>ijven (inclus<span class=\"_ _2\"></span>ief expor<span class=\"_ _6\"></span>t naar de re<span class=\"_ _2\"></span>st van de werel<span class=\"_ _2\"></span>d). Op basis van deze analyse vol<span class=\"_ _2\"></span>gde onze rap<span class=\"_ _2\"></span>por<span class=\"_ _2\"></span>teri<span class=\"_ _2\"></span>ng het ma<span class=\"_ _2\"></span>nage<span class=\"_ _2\"></span>ment van het b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>f en is het nu Europa e<span class=\"_ _2\"></span>n de V<span class=\"_ _0\"></span>ere<span class=\"_ _2\"></span>nigde S<span class=\"_ _2\"></span>taten (<span class=\"_ _2\"></span>VS<span class=\"_ _0\"></span>) versus e<span class=\"_ _2\"></span>erder C<span class=\"_ _2\"></span>omme<span class=\"_ _2\"></span>rcieel e<span class=\"_ _2\"></span>n Reside<span class=\"_ _2\"></span>ntieel.(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _183\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _12c\"> </span>2021</span>Omze<span class=\"_ _2\"></span>t per s<span class=\"_ _2\"></span>egme<span class=\"_ _2\"></span>nt voor 3<span class=\"_ _6\"></span>3<span class=\"_ _2\"></span>7.<span class=\"_ _6\"></span>4<span class=\"_ _6\"></span>3<span class=\"_ _6\"></span>0<span class=\"_ _64\"> </span><span class=\"lsa2 wsa0\">2<span class=\"_ _2\"></span>76<span class=\"_ _6\"></span>.<span class=\"_ _2\"></span>8<span class=\"_ _6\"></span>1<span class=\"_ _2\"></span>5</span>voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenE<span class=\"_ _0\"></span>uropa<span class=\"_ _17b\"> </span><span class=\"ls66 ws64\">1<span class=\"_ _6\"></span>5<span class=\"_ _6\"></span>9.<span class=\"_ _6\"></span>6<span class=\"_ _26\"></span>4<span class=\"_ _2\"></span>1<span class=\"_ _85\"> </span><span class=\"ls8a ws88\">14<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>5</span></span>VS<span class=\"_ _22\"> </span><span class=\"ls5a ws58\">1<span class=\"_ _6\"></span>7<span class=\"_ _6\"></span>7.<span class=\"_ _6\"></span>7<span class=\"_ _2\"></span>8<span class=\"_ _6\"></span>9<span class=\"_ _86\"> </span><span class=\"ls53 ws51\">133.830</span></span>Stopgezet<span class=\"_ _2\"></span>te Bedrijfsactiviteiten<span class=\"_ _32\"> </span><span class=\"ls50 ws4e\">96<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>29<span class=\"_ _8b\"> </span><span class=\"lsab wsa9\">3<span class=\"_ _6\"></span>5<span class=\"_ _2\"></span>7.<span class=\"_ _6\"></span>4<span class=\"_ _6\"></span>8<span class=\"_ _6\"></span>0</span></span>Omze<span class=\"_ _2\"></span>t per g<span class=\"_ _2\"></span>eogr<span class=\"_ _2\"></span>afie voor 3<span class=\"_ _6\"></span>3<span class=\"_ _2\"></span>7.<span class=\"_ _6\"></span>4<span class=\"_ _6\"></span>3<span class=\"_ _6\"></span>0<span class=\"_ _64\"> </span><span class=\"lsa2 wsa0\">2<span class=\"_ _2\"></span>76<span class=\"_ _6\"></span>.<span class=\"_ _2\"></span>8<span class=\"_ _6\"></span>1<span class=\"_ _2\"></span>5</span>voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenE<span class=\"_ _0\"></span>uropa<span class=\"_ _184\"> </span><span class=\"ls75 ws73\">133.435<span class=\"_ _86\"> </span><span class=\"ls4 ws4\">115.222</span></span>Noo<span class=\"_ _2\"></span>rd-Am<span class=\"_ _2\"></span>erika<span class=\"_ _185\"> </span><span class=\"ls51 ws4f\">182<span class=\"_ _2\"></span>.31<span class=\"_ _2\"></span>0<span class=\"_ _175\"> </span><span class=\"ls66 ws64\">1<span class=\"_ _6\"></span>3<span class=\"_ _6\"></span>9.<span class=\"_ _6\"></span>0<span class=\"_ _6\"></span>6<span class=\"_ _26\"></span>4</span></span>Rest van de we<span class=\"_ _2\"></span>reld<span class=\"_ _4a\"> </span><span class=\"ls6 ws6\">21.686<span class=\"_ _e\"> </span><span class=\"ls4e ws4c\">22.529</span></span>Stopgezet<span class=\"_ _2\"></span>te Bedrijfsactiviteiten<span class=\"_ _32\"> </span><span class=\"ls50 ws4e\">96<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>29<span class=\"_ _8b\"> </span><span class=\"lsab wsa9\">3<span class=\"_ _6\"></span>5<span class=\"_ _2\"></span>7.<span class=\"_ _6\"></span>4<span class=\"_ _6\"></span>8<span class=\"_ _6\"></span>0</span></span>Gec<span class=\"_ _2\"></span>orrig<span class=\"_ _2\"></span>eerd<span class=\"_ _2\"></span>e EBITDA per segm<span class=\"_ _2\"></span>ent (<span class=\"_ _2\"></span>1) voor voo<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te 35.<span class=\"_ _2\"></span>506<span class=\"_ _8a\"> </span><span class=\"ls75 ws73\">4<span class=\"_ _2\"></span>3.<span class=\"_ _2\"></span>078</span>bedrijfsactiviteiten(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _183\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _12c\"> </span>2021</span>E<span class=\"_ _0\"></span>uropa<span class=\"_ _186\"> </span><span class=\"ls56 ws54\">2.26<span class=\"_ _2\"></span>5<span class=\"_ _98\"> </span><span class=\"ls5a ws58\">1<span class=\"_ _6\"></span>7.<span class=\"_ _26\"></span>2<span class=\"_ _2\"></span>3<span class=\"_ _6\"></span>2</span></span>VS<span class=\"_ _51\"> </span><span class=\"ls89 ws87\">3<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>.241<span class=\"_ _e\"> </span><span class=\"ls4c ws4a\">25.845</span></span>Stopgezet<span class=\"_ _2\"></span>te Bedrijfsactiviteiten<span class=\"_ _127\"> </span><span class=\"lsab wsa9\">7.<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>4<span class=\"_ _6\"></span>0<span class=\"_ _93\"> </span><span class=\"ls89 ws87\">4<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>9</span></span>Nett<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>-investeringen per segm<span class=\"_ _2\"></span>ent voo<span class=\"_ _2\"></span>r voor<span class=\"_ _2\"></span>tgeze<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>te 11<span class=\"_ _6\"></span>.9<span class=\"_ _2\"></span>06<span class=\"_ _94\"> </span>1<span class=\"_ _2\"></span>0.9<span class=\"_ _2\"></span>69bedrijfsactiviteitenE<span class=\"_ _0\"></span>uropa<span class=\"_ _186\"> </span><span class=\"ls8a ws88\">6<span class=\"_ _2\"></span>.96<span class=\"_ _6\"></span>6<span class=\"_ _84\"> </span><span class=\"ls5a ws58\">7.<span class=\"_ _6\"></span>6<span class=\"_ _6\"></span>3<span class=\"_ _6\"></span>5</span></span>VS<span class=\"_ _a\"> </span><span class=\"ls8a ws88\">4.94<span class=\"_ _2\"></span>1<span class=\"_ _7e\"> </span><span class=\"ls75 ws73\">3.334</span></span>Stopgezet<span class=\"_ _2\"></span>te Bedrijfsactiviteiten<span class=\"_ _5f\"> </span><span class=\"ls6 ws6\">5.<span class=\"_ _2\"></span>209<span class=\"_ _88\"> </span><span class=\"ls75 ws73\">18<span class=\"_ _2\"></span>.014</span></span>Net<span class=\"_ _2\"></span>tovoorr<span class=\"_ _2\"></span>aad p<span class=\"_ _2\"></span>er seg<span class=\"_ _2\"></span>ment voo<span class=\"_ _2\"></span>r 76<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>7<span class=\"_ _6\"></span>7<span class=\"_ _94\"> </span><span class=\"ls56 ws54\">62.<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>12</span>voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenE<span class=\"_ _0\"></span>uropa<span class=\"_ _187\"> </span><span class=\"ls75 ws73\">47<span class=\"_ _24\"></span>.333<span class=\"_ _89\"> </span><span class=\"ls8a ws88\">40<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>6<span class=\"_ _6\"></span>6</span></span>VS<span class=\"_ _22\"> </span><span class=\"ls57 ws55\">28.8<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>4<span class=\"_ _89\"> </span><span class=\"ls46 ws44\">21.846</span></span>Stopgezet<span class=\"_ _2\"></span>te Bedrijfsactiviteiten<span class=\"_ _70\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _122\"> </span><span class=\"ls40 ws3e\">114<span class=\"_ _2\"></span>.987</span></span>Handelsv<span class=\"_ _0\"></span>or<span class=\"_ _2\"></span>deringen per segm<span class=\"_ _2\"></span>ent voo<span class=\"_ _2\"></span>r voor<span class=\"_ _2\"></span>tgeze<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>te 24.<span class=\"_ _0\"></span>994<span class=\"_ _95\"> </span><span class=\"ls89 ws87\">2<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>61</span>bedrijfsactiviteitenE<span class=\"_ _0\"></span>uropa<span class=\"_ _188\"> </span><span class=\"ls5a ws58\">7.<span class=\"_ _2\"></span>9<span class=\"_ _6\"></span>1<span class=\"_ _6\"></span>5<span class=\"_ _6f\"> </span>7.<span class=\"_ _26\"></span>5<span class=\"_ _6\"></span>1<span class=\"_ _6\"></span>8</span>VS<span class=\"_ _189\"> </span><span class=\"ls5a ws58\">1<span class=\"_ _6\"></span>7.<span class=\"_ _6\"></span>0<span class=\"_ _2\"></span>7<span class=\"_ _6\"></span>9<span class=\"_ _7d\"> </span><span class=\"ls4f ws4d\">16.4<span class=\"_ _2\"></span>43</span></span>Stopgezet<span class=\"_ _2\"></span>te Bedrijfsactiviteiten-<span class=\"ff57\"> </span><span class=\"ls2 ws2\">2</span>5.556<span class=\"ff58 sc1\">  </span>1 Ge<span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>rrig<span class=\"_ _2\"></span>ee<span class=\"_ _2\"></span>rd be<span class=\"_ _2\"></span>dr<span class=\"_ _2\"></span>ijf<span class=\"_ _2\"></span>sre<span class=\"_ _2\"></span>sul<span class=\"_ _2\"></span>taat e<span class=\"_ _2\"></span>n Ge<span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>rri<span class=\"_ _2\"></span>gee<span class=\"_ _2\"></span>rde EB<span class=\"_ _2\"></span>ITDA zi<span class=\"_ _2\"></span>jn no<span class=\"_ _2\"></span>n-<span class=\"_ _6\"></span>GAAP<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>maat<span class=\"_ _2\"></span>stave<span class=\"_ _2\"></span>n zoal<span class=\"_ _2\"></span>s ge<span class=\"_ _2\"></span>defi<span class=\"_ _2\"></span>nie<span class=\"_ _2\"></span>erd i<span class=\"_ _2\"></span>n T<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>el<span class=\"_ _2\"></span>ich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.25<span class=\"_ _2\"></span>.Gezien d<span class=\"_ _2\"></span>e internationa<span class=\"_ _2\"></span>le verkoopvoetafdr<span class=\"_ _2\"></span>uk van de groe<span class=\"_ _2\"></span>p wordt 96% van de omzet gerea<span class=\"_ _2\"></span>liseerd b<span class=\"_ _2\"></span>uiten Bel<span class=\"_ _2\"></span>gi\u00eb voor de voor<span class=\"_ _6\"></span>tgezet<span class=\"_ _2\"></span>te bedrij<span class=\"_ _2\"></span>fsac<span class=\"_ _2\"></span>tivitei<span class=\"_ _2\"></span>ten, wat neer<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>omt op e<span class=\"_ _2\"></span>en omzet in Belg<span class=\"_ _2\"></span>i\u00eb van ongevee<span class=\"_ _2\"></span>r \u20ac 14,5 miljoe<span class=\"_ _2\"></span>n in 2022 (2<span class=\"_ _1a\"></span>021: \u20ac 4,6 miljo<span class=\"_ _2\"></span>en)<span class=\"_ _0\"></span>.De voll<span class=\"_ _2\"></span>edige o<span class=\"_ _2\"></span>mzet in de bovens<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e tabel we<span class=\"_ _2\"></span>ersp<span class=\"_ _2\"></span>iege<span class=\"_ _2\"></span>lt de omzet met b<span class=\"_ _2\"></span>etrekk<span class=\"_ _2\"></span>ing tot contrac<span class=\"_ _2\"></span>ten met kla<span class=\"_ _2\"></span>nten, opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en in overeens<span class=\"_ _2\"></span>temming m<span class=\"_ _2\"></span>et IFRS 15. De groep h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>eze omzet opgen<span class=\"_ _2\"></span>omen o<span class=\"_ _2\"></span>p een mo<span class=\"_ _2\"></span>ment in de tijd (p<span class=\"_ _2\"></span>oint in time), in ov<span class=\"_ _1a\"></span>ereen<span class=\"_ _2\"></span>stemming m<span class=\"_ _2\"></span>et de bo<span class=\"_ _2\"></span>ekho<span class=\"_ _2\"></span>udkundi<span class=\"_ _2\"></span>ge prin<span class=\"_ _2\"></span>cipe<span class=\"_ _2\"></span>s zoals verme<span class=\"_ _2\"></span>ld in T<span class=\"_ _0\"></span>oelichtin<span class=\"_ _2\"></span>g 1.21.We hebbe<span class=\"_ _2\"></span>n geen k<span class=\"_ _2\"></span>lanten die m<span class=\"_ _2\"></span>eer dan 1<span class=\"_ _2\"></span>0% ver<span class=\"_ _2\"></span>tege<span class=\"_ _2\"></span>nwoordig<span class=\"_ _2\"></span>en van de totale verkoop voo<span class=\"_ _2\"></span>r de vo<span class=\"_ _2\"></span>or<span class=\"_ _6\"></span>tg<span class=\"_ _2\"></span>eze<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span> b<span class=\"_ _2\"></span>ed<span class=\"_ _2\"></span>ri<span class=\"_ _2\"></span>j<span class=\"_ _2\"></span>fs<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>iv<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>tei<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>n.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-88-4": {
   "value": "T<span class=\"_ _1\"></span>o<span class=\"_ _2\"></span>elichting 4. Segm<span class=\"_ _2\"></span>entrappor<span class=\"_ _6\"></span>tageSegm<span class=\"_ _2\"></span>entinforma<span class=\"_ _2\"></span>tie wordt g<span class=\"_ _2\"></span>eprese<span class=\"_ _2\"></span>nteerd met betrek<span class=\"_ _2\"></span>king tot de b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>fsse<span class=\"_ _2\"></span>gmenten van de g<span class=\"_ _2\"></span>roep, zoals eerd<span class=\"_ _2\"></span>er ged<span class=\"_ _2\"></span>efiniee<span class=\"_ _2\"></span>rd. De pre<span class=\"_ _2\"></span>statie<span class=\"_ _2\"></span>s van de segm<span class=\"_ _2\"></span>enten worden o<span class=\"_ _2\"></span>pgevol<span class=\"_ _2\"></span>gd en na<span class=\"_ _2\"></span>gezien do<span class=\"_ _2\"></span>or de be<span class=\"_ _2\"></span>langr<span class=\"_ _2\"></span>ijkste ope<span class=\"_ _2\"></span>ratione<span class=\"_ _2\"></span>le be<span class=\"_ _2\"></span>slissing<span class=\"_ _2\"></span>neme<span class=\"_ _2\"></span>r van de groep, zijnd<span class=\"_ _2\"></span>e het Mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>ntcomit\u00e9. Na de af<span class=\"_ _2\"></span>rondin<span class=\"_ _2\"></span>g van de transac<span class=\"_ _2\"></span>tie werd de ma<span class=\"_ _2\"></span>nagem<span class=\"_ _2\"></span>entstr<span class=\"_ _2\"></span>uctuur gew<span class=\"_ _2\"></span>ijzigd in ee<span class=\"_ _2\"></span>n mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>team voor de Verenigde S<span class=\"_ _2\"></span>taten en e<span class=\"_ _2\"></span>en ande<span class=\"_ _2\"></span>r afzon<span class=\"_ _2\"></span>derlij<span class=\"_ _2\"></span>k manag<span class=\"_ _2\"></span>emen<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>team voor Europa, met aa<span class=\"_ _2\"></span>nzienlijk minde<span class=\"_ _2\"></span>r central<span class=\"_ _2\"></span>e functi<span class=\"_ _2\"></span>es. Beid<span class=\"_ _2\"></span>e manag<span class=\"_ _2\"></span>eme<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>teams heb<span class=\"_ _2\"></span>ben de vo<span class=\"_ _2\"></span>lgen<span class=\"_ _2\"></span>de hoofd<span class=\"_ _2\"></span>func<span class=\"_ _2\"></span>ties: produ<span class=\"_ _2\"></span>ctie, inkoop, HR, produ<span class=\"_ _2\"></span>ctontw<span class=\"_ _2\"></span>ikkeling, toelever<span class=\"_ _2\"></span>ingsketen en financ<span class=\"_ _2\"></span>i\u00ebn. D<span class=\"_ _2\"></span>e eco<span class=\"_ _2\"></span>nomisc<span class=\"_ _2\"></span>he kenmerken, de gro<span class=\"_ _2\"></span>eitrend<span class=\"_ _2\"></span>s, de evoluti<span class=\"_ _2\"></span>e van de toelever<span class=\"_ _2\"></span>ingsketen en de be<span class=\"_ _2\"></span>langri<span class=\"_ _2\"></span>jkste waardefactoren versch<span class=\"_ _2\"></span>illen aanzi<span class=\"_ _2\"></span>enlijk in Europa en de VS. In Europa worden de t<span class=\"_ _2\"></span>wee fabr<span class=\"_ _2\"></span>ieken, Tiel<span class=\"_ _2\"></span>t en Zele, op<span class=\"_ _2\"></span>eration<span class=\"_ _2\"></span>eel sa<span class=\"_ _2\"></span>men beh<span class=\"_ _2\"></span>eerd on<span class=\"_ _2\"></span>der d<span class=\"_ _2\"></span>ezelfde leid<span class=\"_ _2\"></span>ing, voor d<span class=\"_ _2\"></span>e toewijzing van midd<span class=\"_ _2\"></span>elen, kap<span class=\"_ _2\"></span>itaal<span class=\"_ _2\"></span>uitgaven, toel<span class=\"_ _2\"></span>everingsketen en prod<span class=\"_ _2\"></span>uctie voor de p<span class=\"_ _2\"></span>roduc<span class=\"_ _2\"></span>tie van tapijt<span class=\"_ _2\"></span>teg<span class=\"_ _2\"></span>els en kam<span class=\"_ _2\"></span>erbre<span class=\"_ _2\"></span>ed tapij<span class=\"_ _2\"></span>t voor onze Europes<span class=\"_ _2\"></span>e comm<span class=\"_ _2\"></span>erci\u00ebl<span class=\"_ _2\"></span>e en resid<span class=\"_ _2\"></span>enti\u00eble b<span class=\"_ _2\"></span>edr<span class=\"_ _2\"></span>ijven (inclus<span class=\"_ _2\"></span>ief expor<span class=\"_ _6\"></span>t naar de re<span class=\"_ _2\"></span>st van de werel<span class=\"_ _2\"></span>d). Op basis van deze analyse vol<span class=\"_ _2\"></span>gde onze rap<span class=\"_ _2\"></span>por<span class=\"_ _2\"></span>teri<span class=\"_ _2\"></span>ng het ma<span class=\"_ _2\"></span>nage<span class=\"_ _2\"></span>ment van het b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>f en is het nu Europa e<span class=\"_ _2\"></span>n de V<span class=\"_ _0\"></span>ere<span class=\"_ _2\"></span>nigde S<span class=\"_ _2\"></span>taten (<span class=\"_ _2\"></span>VS<span class=\"_ _0\"></span>) versus e<span class=\"_ _2\"></span>erder C<span class=\"_ _2\"></span>omme<span class=\"_ _2\"></span>rcieel e<span class=\"_ _2\"></span>n Reside<span class=\"_ _2\"></span>ntieel.(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _183\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _12c\"> </span>2021</span>Omze<span class=\"_ _2\"></span>t per s<span class=\"_ _2\"></span>egme<span class=\"_ _2\"></span>nt voor 3<span class=\"_ _6\"></span>3<span class=\"_ _2\"></span>7.<span class=\"_ _6\"></span>4<span class=\"_ _6\"></span>3<span class=\"_ _6\"></span>0<span class=\"_ _64\"> </span><span class=\"lsa2 wsa0\">2<span class=\"_ _2\"></span>76<span class=\"_ _6\"></span>.<span class=\"_ _2\"></span>8<span class=\"_ _6\"></span>1<span class=\"_ _2\"></span>5</span>voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenE<span class=\"_ _0\"></span>uropa<span class=\"_ _17b\"> </span><span class=\"ls66 ws64\">1<span class=\"_ _6\"></span>5<span class=\"_ _6\"></span>9.<span class=\"_ _6\"></span>6<span class=\"_ _26\"></span>4<span class=\"_ _2\"></span>1<span class=\"_ _85\"> </span><span class=\"ls8a ws88\">14<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>5</span></span>VS<span class=\"_ _22\"> </span><span class=\"ls5a ws58\">1<span class=\"_ _6\"></span>7<span class=\"_ _6\"></span>7.<span class=\"_ _6\"></span>7<span class=\"_ _2\"></span>8<span class=\"_ _6\"></span>9<span class=\"_ _86\"> </span><span class=\"ls53 ws51\">133.830</span></span>Stopgezet<span class=\"_ _2\"></span>te Bedrijfsactiviteiten<span class=\"_ _32\"> </span><span class=\"ls50 ws4e\">96<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>29<span class=\"_ _8b\"> </span><span class=\"lsab wsa9\">3<span class=\"_ _6\"></span>5<span class=\"_ _2\"></span>7.<span class=\"_ _6\"></span>4<span class=\"_ _6\"></span>8<span class=\"_ _6\"></span>0</span></span>Omze<span class=\"_ _2\"></span>t per g<span class=\"_ _2\"></span>eogr<span class=\"_ _2\"></span>afie voor 3<span class=\"_ _6\"></span>3<span class=\"_ _2\"></span>7.<span class=\"_ _6\"></span>4<span class=\"_ _6\"></span>3<span class=\"_ _6\"></span>0<span class=\"_ _64\"> </span><span class=\"lsa2 wsa0\">2<span class=\"_ _2\"></span>76<span class=\"_ _6\"></span>.<span class=\"_ _2\"></span>8<span class=\"_ _6\"></span>1<span class=\"_ _2\"></span>5</span>voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenE<span class=\"_ _0\"></span>uropa<span class=\"_ _184\"> </span><span class=\"ls75 ws73\">133.435<span class=\"_ _86\"> </span><span class=\"ls4 ws4\">115.222</span></span>Noo<span class=\"_ _2\"></span>rd-Am<span class=\"_ _2\"></span>erika<span class=\"_ _185\"> </span><span class=\"ls51 ws4f\">182<span class=\"_ _2\"></span>.31<span class=\"_ _2\"></span>0<span class=\"_ _175\"> </span><span class=\"ls66 ws64\">1<span class=\"_ _6\"></span>3<span class=\"_ _6\"></span>9.<span class=\"_ _6\"></span>0<span class=\"_ _6\"></span>6<span class=\"_ _26\"></span>4</span></span>Rest van de we<span class=\"_ _2\"></span>reld<span class=\"_ _4a\"> </span><span class=\"ls6 ws6\">21.686<span class=\"_ _e\"> </span><span class=\"ls4e ws4c\">22.529</span></span>Stopgezet<span class=\"_ _2\"></span>te Bedrijfsactiviteiten<span class=\"_ _32\"> </span><span class=\"ls50 ws4e\">96<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>29<span class=\"_ _8b\"> </span><span class=\"lsab wsa9\">3<span class=\"_ _6\"></span>5<span class=\"_ _2\"></span>7.<span class=\"_ _6\"></span>4<span class=\"_ _6\"></span>8<span class=\"_ _6\"></span>0</span></span>Gec<span class=\"_ _2\"></span>orrig<span class=\"_ _2\"></span>eerd<span class=\"_ _2\"></span>e EBITDA per segm<span class=\"_ _2\"></span>ent (<span class=\"_ _2\"></span>1) voor voo<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te 35.<span class=\"_ _2\"></span>506<span class=\"_ _8a\"> </span><span class=\"ls75 ws73\">4<span class=\"_ _2\"></span>3.<span class=\"_ _2\"></span>078</span>bedrijfsactiviteiten(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _183\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _12c\"> </span>2021</span>E<span class=\"_ _0\"></span>uropa<span class=\"_ _186\"> </span><span class=\"ls56 ws54\">2.26<span class=\"_ _2\"></span>5<span class=\"_ _98\"> </span><span class=\"ls5a ws58\">1<span class=\"_ _6\"></span>7.<span class=\"_ _26\"></span>2<span class=\"_ _2\"></span>3<span class=\"_ _6\"></span>2</span></span>VS<span class=\"_ _51\"> </span><span class=\"ls89 ws87\">3<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>.241<span class=\"_ _e\"> </span><span class=\"ls4c ws4a\">25.845</span></span>Stopgezet<span class=\"_ _2\"></span>te Bedrijfsactiviteiten<span class=\"_ _127\"> </span><span class=\"lsab wsa9\">7.<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>4<span class=\"_ _6\"></span>0<span class=\"_ _93\"> </span><span class=\"ls89 ws87\">4<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>9</span></span>Nett<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>-investeringen per segm<span class=\"_ _2\"></span>ent voo<span class=\"_ _2\"></span>r voor<span class=\"_ _2\"></span>tgeze<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>te 11<span class=\"_ _6\"></span>.9<span class=\"_ _2\"></span>06<span class=\"_ _94\"> </span>1<span class=\"_ _2\"></span>0.9<span class=\"_ _2\"></span>69bedrijfsactiviteitenE<span class=\"_ _0\"></span>uropa<span class=\"_ _186\"> </span><span class=\"ls8a ws88\">6<span class=\"_ _2\"></span>.96<span class=\"_ _6\"></span>6<span class=\"_ _84\"> </span><span class=\"ls5a ws58\">7.<span class=\"_ _6\"></span>6<span class=\"_ _6\"></span>3<span class=\"_ _6\"></span>5</span></span>VS<span class=\"_ _a\"> </span><span class=\"ls8a ws88\">4.94<span class=\"_ _2\"></span>1<span class=\"_ _7e\"> </span><span class=\"ls75 ws73\">3.334</span></span>Stopgezet<span class=\"_ _2\"></span>te Bedrijfsactiviteiten<span class=\"_ _5f\"> </span><span class=\"ls6 ws6\">5.<span class=\"_ _2\"></span>209<span class=\"_ _88\"> </span><span class=\"ls75 ws73\">18<span class=\"_ _2\"></span>.014</span></span>Net<span class=\"_ _2\"></span>tovoorr<span class=\"_ _2\"></span>aad p<span class=\"_ _2\"></span>er seg<span class=\"_ _2\"></span>ment voo<span class=\"_ _2\"></span>r 76<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>7<span class=\"_ _6\"></span>7<span class=\"_ _94\"> </span><span class=\"ls56 ws54\">62.<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>12</span>voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenE<span class=\"_ _0\"></span>uropa<span class=\"_ _187\"> </span><span class=\"ls75 ws73\">47<span class=\"_ _24\"></span>.333<span class=\"_ _89\"> </span><span class=\"ls8a ws88\">40<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>6<span class=\"_ _6\"></span>6</span></span>VS<span class=\"_ _22\"> </span><span class=\"ls57 ws55\">28.8<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>4<span class=\"_ _89\"> </span><span class=\"ls46 ws44\">21.846</span></span>Stopgezet<span class=\"_ _2\"></span>te Bedrijfsactiviteiten<span class=\"_ _70\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _122\"> </span><span class=\"ls40 ws3e\">114<span class=\"_ _2\"></span>.987</span></span>Handelsv<span class=\"_ _0\"></span>or<span class=\"_ _2\"></span>deringen per segm<span class=\"_ _2\"></span>ent voo<span class=\"_ _2\"></span>r voor<span class=\"_ _2\"></span>tgeze<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>te 24.<span class=\"_ _0\"></span>994<span class=\"_ _95\"> </span><span class=\"ls89 ws87\">2<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>61</span>bedrijfsactiviteitenE<span class=\"_ _0\"></span>uropa<span class=\"_ _188\"> </span><span class=\"ls5a ws58\">7.<span class=\"_ _2\"></span>9<span class=\"_ _6\"></span>1<span class=\"_ _6\"></span>5<span class=\"_ _6f\"> </span>7.<span class=\"_ _26\"></span>5<span class=\"_ _6\"></span>1<span class=\"_ _6\"></span>8</span>VS<span class=\"_ _189\"> </span><span class=\"ls5a ws58\">1<span class=\"_ _6\"></span>7.<span class=\"_ _6\"></span>0<span class=\"_ _2\"></span>7<span class=\"_ _6\"></span>9<span class=\"_ _7d\"> </span><span class=\"ls4f ws4d\">16.4<span class=\"_ _2\"></span>43</span></span>Stopgezet<span class=\"_ _2\"></span>te Bedrijfsactiviteiten-<span class=\"ff57\"> </span><span class=\"ls2 ws2\">2</span>5.556<span class=\"ff58 sc1\">  </span>1 Ge<span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>rrig<span class=\"_ _2\"></span>ee<span class=\"_ _2\"></span>rd be<span class=\"_ _2\"></span>dr<span class=\"_ _2\"></span>ijf<span class=\"_ _2\"></span>sre<span class=\"_ _2\"></span>sul<span class=\"_ _2\"></span>taat e<span class=\"_ _2\"></span>n Ge<span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>rri<span class=\"_ _2\"></span>gee<span class=\"_ _2\"></span>rde EB<span class=\"_ _2\"></span>ITDA zi<span class=\"_ _2\"></span>jn no<span class=\"_ _2\"></span>n-<span class=\"_ _6\"></span>GAAP<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>maat<span class=\"_ _2\"></span>stave<span class=\"_ _2\"></span>n zoal<span class=\"_ _2\"></span>s ge<span class=\"_ _2\"></span>defi<span class=\"_ _2\"></span>nie<span class=\"_ _2\"></span>erd i<span class=\"_ _2\"></span>n T<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>el<span class=\"_ _2\"></span>ich<span class=\"_ _2\"></span>ting 1<span class=\"_ _2\"></span>.25<span class=\"_ _2\"></span>.Gezien d<span class=\"_ _2\"></span>e internationa<span class=\"_ _2\"></span>le verkoopvoetafdr<span class=\"_ _2\"></span>uk van de groe<span class=\"_ _2\"></span>p wordt 96% van de omzet gerea<span class=\"_ _2\"></span>liseerd b<span class=\"_ _2\"></span>uiten Bel<span class=\"_ _2\"></span>gi\u00eb voor de voor<span class=\"_ _6\"></span>tgezet<span class=\"_ _2\"></span>te bedrij<span class=\"_ _2\"></span>fsac<span class=\"_ _2\"></span>tivitei<span class=\"_ _2\"></span>ten, wat neer<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>omt op e<span class=\"_ _2\"></span>en omzet in Belg<span class=\"_ _2\"></span>i\u00eb van ongevee<span class=\"_ _2\"></span>r \u20ac 14,5 miljoe<span class=\"_ _2\"></span>n in 2022 (2<span class=\"_ _1a\"></span>021: \u20ac 4,6 miljo<span class=\"_ _2\"></span>en)<span class=\"_ _0\"></span>.De voll<span class=\"_ _2\"></span>edige o<span class=\"_ _2\"></span>mzet in de bovens<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e tabel we<span class=\"_ _2\"></span>ersp<span class=\"_ _2\"></span>iege<span class=\"_ _2\"></span>lt de omzet met b<span class=\"_ _2\"></span>etrekk<span class=\"_ _2\"></span>ing tot contrac<span class=\"_ _2\"></span>ten met kla<span class=\"_ _2\"></span>nten, opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en in overeens<span class=\"_ _2\"></span>temming m<span class=\"_ _2\"></span>et IFRS 15. De groep h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>eze omzet opgen<span class=\"_ _2\"></span>omen o<span class=\"_ _2\"></span>p een mo<span class=\"_ _2\"></span>ment in de tijd (p<span class=\"_ _2\"></span>oint in time), in ov<span class=\"_ _1a\"></span>ereen<span class=\"_ _2\"></span>stemming m<span class=\"_ _2\"></span>et de bo<span class=\"_ _2\"></span>ekho<span class=\"_ _2\"></span>udkundi<span class=\"_ _2\"></span>ge prin<span class=\"_ _2\"></span>cipe<span class=\"_ _2\"></span>s zoals verme<span class=\"_ _2\"></span>ld in T<span class=\"_ _0\"></span>oelichtin<span class=\"_ _2\"></span>g 1.21.We hebbe<span class=\"_ _2\"></span>n geen k<span class=\"_ _2\"></span>lanten die m<span class=\"_ _2\"></span>eer dan 1<span class=\"_ _2\"></span>0% ver<span class=\"_ _2\"></span>tege<span class=\"_ _2\"></span>nwoordig<span class=\"_ _2\"></span>en van de totale verkoop voo<span class=\"_ _2\"></span>r de vo<span class=\"_ _2\"></span>or<span class=\"_ _6\"></span>tg<span class=\"_ _2\"></span>eze<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span> b<span class=\"_ _2\"></span>ed<span class=\"_ _2\"></span>ri<span class=\"_ _2\"></span>j<span class=\"_ _2\"></span>fs<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>iv<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>tei<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>n.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-92-2": {
   "value": "T<span class=\"_ _1\"></span>o<span class=\"_ _2\"></span>elicht<span class=\"_ _0\"></span>ing 6.<span class=\"_ _2\"></span> Personeelsk<span class=\"_ _0\"></span>ost<span class=\"_ _1a\"></span>enDe volg<span class=\"_ _2\"></span>ende t<span class=\"_ _2\"></span>abel g<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>e per<span class=\"_ _2\"></span>sone<span class=\"_ _2\"></span>elskosten weer vo<span class=\"_ _2\"></span>or de jaren afge<span class=\"_ _2\"></span>sloten op 31 dec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 2022 en 2021:(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _183\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _12c\"> </span>2021</span>T<span class=\"_ _24\"></span>otaal personeelskosten<span class=\"_ _0\"></span> voor 78<span class=\"_ _2\"></span>.049<span class=\"_ _2\"></span> <span class=\"_ _18e\"> </span>83<span class=\"_ _2\"></span>.0<span class=\"_ _2\"></span>69 voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenLonen en we<span class=\"_ _2\"></span>dden<span class=\"_ _18c\"> </span><span class=\"ls2 ws2\">55.7<span class=\"_ _0\"></span>86 <span class=\"_ _175\"> </span><span class=\"ls93 ws91\">5<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>494<span class=\"_ _2\"></span> </span></span>Socialezek<span class=\"_ _0\"></span>erheidskost<span class=\"_ _1a\"></span>en<span class=\"_ _10f\"> </span><span class=\"ls0 ws0\">11.846 <span class=\"_ _7d\"> </span><span class=\"ls59 ws57\">1<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>7 </span></span>Pensioenk<span class=\"_ _0\"></span>osten<span class=\"_ _185\"> </span><span class=\"ls0 ws0\">3.488 <span class=\"_ _7c\"> </span><span class=\"ls17 ws17\">1.<span class=\"_ _0\"></span>999 </span></span>Overige personeelsk<span class=\"_ _0\"></span>osten<span class=\"_ _18f\"> </span><span class=\"ls8a ws88\">6<span class=\"_ _2\"></span>.9<span class=\"_ _6\"></span>2<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span> <span class=\"_ _7d\"> </span><span class=\"ls57 ws55\">6.<span class=\"_ _2\"></span>459<span class=\"_ _2\"></span> </span></span>T<span class=\"_ _0\"></span>otaal s<span class=\"_ _2\"></span>top<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te 2<span class=\"_ _2\"></span>5<span class=\"_ _6\"></span>.76<span class=\"_ _6\"></span>3<span class=\"_ _2\"></span> <span class=\"_ _80\"> </span><span class=\"ls0 ws0\">83.<span class=\"_ _2\"></span>593 </span>bedrijfsactiviteitenDe Pers<span class=\"_ _2\"></span>one<span class=\"_ _2\"></span>elskosten daald<span class=\"_ _2\"></span>en doo<span class=\"_ _2\"></span>r een da<span class=\"_ _2\"></span>ling van de FTE (zie hie<span class=\"_ _2\"></span>ronder) in co<span class=\"_ _2\"></span>mbinatie m<span class=\"_ _2\"></span>et een g<span class=\"_ _2\"></span>oed<span class=\"_ _2\"></span>kopere be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>struc<span class=\"_ _2\"></span>tuur na de trans<span class=\"_ _2\"></span>actie. Het totaal b<span class=\"_ _2\"></span>edra<span class=\"_ _2\"></span>agt \u20ac 78,<span class=\"_ _1a\"></span>0 miljo<span class=\"_ _2\"></span>en voor de vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tgezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten, tegenover \u20ac 83,0 miljo<span class=\"_ _2\"></span>en op 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2021. Het ge<span class=\"_ _2\"></span>midd<span class=\"_ _2\"></span>eld aan<span class=\"_ _2\"></span>tal werkn<span class=\"_ _2\"></span>emer<span class=\"_ _2\"></span>s in 2022 en 2021 be<span class=\"_ _2\"></span>droeg resp<span class=\"_ _2\"></span>ectievelijk 1.139 and 1.158 (beide in vol<span class=\"_ _2\"></span>tijdse e<span class=\"_ _2\"></span>quivale<span class=\"_ _2\"></span>nten<span class=\"_ _1a\"></span>) voor de vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tgezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten. De<span class=\"_ _2\"></span>eltij<span class=\"_ _2\"></span>dse werkn<span class=\"_ _2\"></span>emer<span class=\"_ _2\"></span>s zijn op prop<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>nele b<span class=\"_ _2\"></span>asis op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men.2022<span class=\"_ _12c\"> </span>2021Gem<span class=\"_ _2\"></span>idde<span class=\"_ _2\"></span>ld aan<span class=\"_ _2\"></span>tal werk<span class=\"_ _2\"></span>nem<span class=\"_ _2\"></span>ers van 1<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>39<span class=\"_ _32\"> </span>1<span class=\"_ _2\"></span>.15<span class=\"_ _2\"></span>8voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenGemi<span class=\"_ _2\"></span>ddel<span class=\"_ _2\"></span>d aantal 785<span class=\"_ _190\"> </span><span class=\"ls57 ws55\">801</span>werknemers- arbeidersGemi<span class=\"_ _2\"></span>ddel<span class=\"_ _2\"></span>d aantal 354<span class=\"_ _14a\"> </span>357werknemers- bediendenGem<span class=\"_ _2\"></span>idde<span class=\"_ _2\"></span>ld aan<span class=\"_ _2\"></span>tal werk<span class=\"_ _2\"></span>nem<span class=\"_ _2\"></span>ers van 2<span class=\"_ _2\"></span>.372<span class=\"_ _8d\"> </span><span class=\"ls51 ws4f\">2<span class=\"_ _6\"></span>.67<span class=\"_ _2\"></span>3</span>stopgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenT<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 7<span class=\"_ _24\"></span>. Ove<span class=\"_ _1a\"></span>rige opb<span class=\"_ _1a\"></span>ren<span class=\"_ _1a\"></span>gst<span class=\"_ _0\"></span>en en k<span class=\"_ _0\"></span>ost<span class=\"_ _0\"></span>en(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _191\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _86\"> </span>2021</span>Overig<span class=\"_ _2\"></span>e inkomste<span class=\"_ _2\"></span>n voor voor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te 316 <span class=\"_ _95\"> </span><span class=\"ls16 ws16\">1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>41 </span>bedrijfsactiviteitenWisselk<span class=\"_ _0\"></span>oerswinst<span class=\"_ _1a\"></span>en<span class=\"_ _9f\"> </span><span class=\"lsb0 wsae\">(6<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>)<span class=\"_ _134\"> </span><span class=\"ls0 ws0\">6 </span></span>Huuropbrengsten van zonne-<span class=\"_ _2\"></span>ene<span class=\"_ _2\"></span>rgie-308 <span class=\"_ _160\"> </span><span class=\"ls51 ws4f\">6<span class=\"_ _2\"></span>31 </span>install<span class=\"_ _2\"></span>aties op da<span class=\"_ _2\"></span>kenV<span class=\"_ _0\"></span>erkoop<span class=\"_ _1a\"></span> van ener<span class=\"_ _0\"></span>giecer<span class=\"_ _6\"></span>tificat<span class=\"_ _0\"></span>en<span class=\"_ _192\"> </span><span class=\"ls90 ws8e\">(<span class=\"_ _2\"></span>10)<span class=\"_ _32\"> </span><span class=\"ls58 ws56\">14 </span></span>Subsidies<span class=\"_ _20\"> </span><span class=\"ls4f ws4d\">16 <span class=\"_ _11e\"> </span><span class=\"ls0 ws0\">43 </span></span>Winst o<span class=\"_ _2\"></span>p verkoop van vaste activa<span class=\"_ _119\"> </span>2 <span class=\"_ _121\"> </span><span class=\"ls57 ws55\">59 </span>Ove<span class=\"_ _2\"></span>rig<span class=\"_ _2\"></span>e<span class=\"_ _193\"> </span><span class=\"ls0 ws0\">64 <span class=\"_ _93\"> </span><span class=\"ls57 ws55\">289<span class=\"_ _2\"></span> </span></span>T<span class=\"_ _24\"></span>ota<span class=\"_ _2\"></span>al stopgezette bedrijfsac<span class=\"_ _2\"></span>tiviteiten<span class=\"_ _8b\"> </span><span class=\"ls0 ws0\">1.<span class=\"_ _2\"></span>879 <span class=\"_ _194\"> </span>2<span class=\"_ _2\"></span>.23<span class=\"_ _2\"></span>5 </span>Overig<span class=\"_ _2\"></span>e k<span class=\"_ _1a\"></span>oste<span class=\"_ _2\"></span>n voor voor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te 72<span class=\"_ _2\"></span>.308 <span class=\"_ _59\"> </span><span class=\"ls0 ws0\">46<span class=\"_ _2\"></span>.85<span class=\"_ _2\"></span>0 </span>bedrijfsactiviteitenDiensten<span class=\"_ _0\"></span> en diverse goederen<span class=\"_ _49\"> </span><span class=\"ls59 ws57\">4<span class=\"_ _2\"></span>4.1<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span> <span class=\"_ _96\"> </span><span class=\"ls58 ws56\">20.001 </span></span>Ver<span class=\"_ _2\"></span>ko<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>p<span class=\"_ _2\"></span>ko<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>n<span class=\"_ _21\"> </span><span class=\"ls8a ws88\">26<span class=\"_ _6\"></span>.9<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span> <span class=\"_ _195\"> </span><span class=\"ls56 ws54\">26.<span class=\"_ _2\"></span>63<span class=\"_ _2\"></span>8 </span></span>Wisselk<span class=\"_ _0\"></span>oersverlie<span class=\"_ _0\"></span>zen<span class=\"_ _196\"> </span><span class=\"ls69 ws67\">(9<span class=\"_ _2\"></span>2)<span class=\"_ _7d\"> </span><span class=\"ls57 ws55\">28<span class=\"_ _2\"></span>4</span></span>Belas<span class=\"_ _2\"></span>ting op onro<span class=\"_ _2\"></span>erend g<span class=\"_ _2\"></span>oe<span class=\"_ _2\"></span>d<span class=\"_ _10f\"> </span><span class=\"ls59 ws57\">1.1<span class=\"_ _2\"></span>26<span class=\"_ _2\"></span> <span class=\"_ _94\"> </span></span>710 Ove<span class=\"_ _2\"></span>rig<span class=\"_ _2\"></span>e<span class=\"_ _197\"> </span><span class=\"lsb9 wsb8\">1<span class=\"_ _2\"></span>74<span class=\"_ _6\"></span> <span class=\"_ _89\"> </span><span class=\"ls5d ws5b\">(78<span class=\"_ _2\"></span>3)</span></span>T<span class=\"_ _24\"></span>ota<span class=\"_ _2\"></span>al stopgezette bedrijfsac<span class=\"_ _2\"></span>tiviteiten<span class=\"_ _125\"> </span><span class=\"ls0 ws0\">20.<span class=\"_ _2\"></span>455 <span class=\"_ _42\"> </span><span class=\"lsa2 wsa0\">68<span class=\"_ _6\"></span>.<span class=\"_ _2\"></span>76<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span> </span></span>De overig<span class=\"_ _2\"></span>e opb<span class=\"_ _2\"></span>rengsten ui<span class=\"_ _2\"></span>t de voor<span class=\"_ _6\"></span>tgezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten be<span class=\"_ _2\"></span>staan vo<span class=\"_ _2\"></span>ornam<span class=\"_ _2\"></span>elijk ui<span class=\"_ _2\"></span>t een wins<span class=\"_ _2\"></span>t in verban<span class=\"_ _2\"></span>d met ont<span class=\"_ _2\"></span>vang<span class=\"_ _2\"></span>en huurb<span class=\"_ _2\"></span>etalin<span class=\"_ _2\"></span>gen van de<span class=\"_ _2\"></span>rden die d<span class=\"_ _2\"></span>e ruimte voor d<span class=\"_ _2\"></span>e installa<span class=\"_ _2\"></span>tie van zonnepan<span class=\"_ _2\"></span>elen hu<span class=\"_ _2\"></span>ren.De overige kosten voor de voor<span class=\"_ _2\"></span>tg<span class=\"_ _2\"></span>ezette bedr<span class=\"_ _2\"></span>ijfs<span class=\"_ _2\"></span>activi<span class=\"_ _2\"></span>teiten stege<span class=\"_ _2\"></span>n met \u20ac 2<span class=\"_ _0\"></span>5<span class=\"_ _2\"></span>,5 miljoe<span class=\"_ _2\"></span>n t<span class=\"_ _0\"></span>ot \u20ac 72,3 miljoe<span class=\"_ _2\"></span>n voor het jaar afgesl<span class=\"_ _2\"></span>oten op 3<span class=\"_ _0\"></span>1 de<span class=\"_ _2\"></span>cemb<span class=\"_ _2\"></span>er 2022 tegenover \u20ac 46,8 miljo<span class=\"_ _2\"></span>en voor het jaar afge<span class=\"_ _2\"></span>sloten op 31 <span class=\"_ _0\"></span>d<span class=\"_ _2\"></span>ece<span class=\"_ _2\"></span>mber 2021. De be<span class=\"_ _2\"></span>langri<span class=\"_ _2\"></span>jkste comp<span class=\"_ _2\"></span>one<span class=\"_ _2\"></span>nt van de o<span class=\"_ _0\"></span>ve<span class=\"_ _2\"></span>rige kosten zijn diensten en diverse<span class=\"_ _2\"></span> goe<span class=\"_ _2\"></span>deren, die voo<span class=\"_ _2\"></span>rname<span class=\"_ _2\"></span>lijk elek<span class=\"_ _2\"></span>tri<span class=\"_ _2\"></span>citeit en gas, on<span class=\"_ _2\"></span>derh<span class=\"_ _2\"></span>oud en herstell<span class=\"_ _0\"></span>ingen en int<span class=\"_ _0\"></span>erim-<span class=\"_ _2\"></span>arbeiders om<span class=\"_ _1a\"></span>vatten. <span class=\"_ _0\"></span>V<span class=\"_ _1a\"></span>erk<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>opk<span class=\"_ _0\"></span>osten omvat<span class=\"_ _2\"></span>ten voorname<span class=\"_ _2\"></span>lijk transpor<span class=\"_ _6\"></span>t en commissi<span class=\"_ _2\"></span>es. De toenam<span class=\"_ _2\"></span>e van <span class=\"_ _1a\"></span>overige kosten heef<span class=\"_ _2\"></span>t voor<span class=\"_ _2\"></span>name<span class=\"_ _2\"></span>lijk te <span class=\"_ _0\"></span>m<span class=\"_ _2\"></span>aken met de stijgin<span class=\"_ _2\"></span>g van de energie<span class=\"_ _2\"></span>-, onde<span class=\"_ _2\"></span>rhou<span class=\"_ _2\"></span>ds- en transp<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tkosten.De kosten voor on<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>zoek en o<span class=\"_ _2\"></span>ntw<span class=\"_ _2\"></span>ikkeling zijn oo<span class=\"_ _2\"></span>k opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en in \u2018Overi<span class=\"_ _2\"></span>ge kosten\u2019<span class=\"_ _24\"></span>. V<span class=\"_ _0\"></span>oo<span class=\"_ _2\"></span>r de voor<span class=\"_ _6\"></span>tgezet<span class=\"_ _2\"></span>te bedrij<span class=\"_ _2\"></span>fsac<span class=\"_ _2\"></span>tivitei<span class=\"_ _2\"></span>ten maak<span class=\"_ _2\"></span>te de groe<span class=\"_ _2\"></span>p \u20ac 6,1 miljoen aan o<span class=\"_ _2\"></span>nder<span class=\"_ _2\"></span>zoeks<span class=\"_ _2\"></span>- en ont<span class=\"_ _2\"></span>wik<span class=\"_ _2\"></span>kelingskosten tijdens de 12 maan<span class=\"_ _2\"></span>den ein<span class=\"_ _2\"></span>dige<span class=\"_ _2\"></span>nd op 31 dec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 2022 (2<span class=\"_ _0\"></span>021: \u20ac 4,9 miljo<span class=\"_ _2\"></span>en)<span class=\"_ _0\"></span>. Een van de com<span class=\"_ _2\"></span>peti<span class=\"_ _2\"></span>tieve voordele<span class=\"_ _2\"></span>n van ons be<span class=\"_ _2\"></span>drijf is onze lange tra<span class=\"_ _2\"></span>ckrec<span class=\"_ _2\"></span>ord van creativ<span class=\"_ _2\"></span>iteit e<span class=\"_ _2\"></span>n innovatie. De groep s<span class=\"_ _2\"></span>treef<span class=\"_ _2\"></span>t er<span class=\"_ _2\"></span>naar om v<span class=\"_ _2\"></span>ia ond<span class=\"_ _2\"></span>erzoe<span class=\"_ _2\"></span>k en ont<span class=\"_ _2\"></span>wik<span class=\"_ _2\"></span>keling de produ<span class=\"_ _2\"></span>ctiec<span class=\"_ _2\"></span>apaci<span class=\"_ _2\"></span>teit con<span class=\"_ _2\"></span>tinu te optimalise<span class=\"_ _2\"></span>ren en ont<span class=\"_ _2\"></span>werp<span class=\"_ _2\"></span>en aan te bied<span class=\"_ _2\"></span>en die onze kla<span class=\"_ _2\"></span>nten aanspre<span class=\"_ _2\"></span>ken. T<span class=\"_ _24\"></span>rend<span class=\"_ _2\"></span>s in produ<span class=\"_ _2\"></span>ctontw<span class=\"_ _2\"></span>ikkeling en -<span class=\"_ _2\"></span>innovatie worde<span class=\"_ _2\"></span>n van nabij opg<span class=\"_ _2\"></span>evolgd do<span class=\"_ _2\"></span>or voor<span class=\"_ _6\"></span>tdurend te testen en te analysere<span class=\"_ _2\"></span>n. Daarb<span class=\"_ _2\"></span>ij prob<span class=\"_ _2\"></span>eren we voora<span class=\"_ _2\"></span>l in te spele<span class=\"_ _2\"></span>n op de wens<span class=\"_ _2\"></span>en van onze klanten en o<span class=\"_ _2\"></span>p ont<span class=\"_ _2\"></span>wikkeling<span class=\"_ _2\"></span>en in de mar<span class=\"_ _2\"></span>k<span class=\"_ _2\"></span>t.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-92-3": {
   "value": "T<span class=\"_ _1\"></span>o<span class=\"_ _2\"></span>elicht<span class=\"_ _0\"></span>ing 6.<span class=\"_ _2\"></span> Personeelsk<span class=\"_ _0\"></span>ost<span class=\"_ _1a\"></span>enDe volg<span class=\"_ _2\"></span>ende t<span class=\"_ _2\"></span>abel g<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>e per<span class=\"_ _2\"></span>sone<span class=\"_ _2\"></span>elskosten weer vo<span class=\"_ _2\"></span>or de jaren afge<span class=\"_ _2\"></span>sloten op 31 dec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 2022 en 2021:(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _183\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _12c\"> </span>2021</span>T<span class=\"_ _24\"></span>otaal personeelskosten<span class=\"_ _0\"></span> voor 78<span class=\"_ _2\"></span>.049<span class=\"_ _2\"></span> <span class=\"_ _18e\"> </span>83<span class=\"_ _2\"></span>.0<span class=\"_ _2\"></span>69 voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenLonen en we<span class=\"_ _2\"></span>dden<span class=\"_ _18c\"> </span><span class=\"ls2 ws2\">55.7<span class=\"_ _0\"></span>86 <span class=\"_ _175\"> </span><span class=\"ls93 ws91\">5<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>494<span class=\"_ _2\"></span> </span></span>Socialezek<span class=\"_ _0\"></span>erheidskost<span class=\"_ _1a\"></span>en<span class=\"_ _10f\"> </span><span class=\"ls0 ws0\">11.846 <span class=\"_ _7d\"> </span><span class=\"ls59 ws57\">1<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>7 </span></span>Pensioenk<span class=\"_ _0\"></span>osten<span class=\"_ _185\"> </span><span class=\"ls0 ws0\">3.488 <span class=\"_ _7c\"> </span><span class=\"ls17 ws17\">1.<span class=\"_ _0\"></span>999 </span></span>Overige personeelsk<span class=\"_ _0\"></span>osten<span class=\"_ _18f\"> </span><span class=\"ls8a ws88\">6<span class=\"_ _2\"></span>.9<span class=\"_ _6\"></span>2<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span> <span class=\"_ _7d\"> </span><span class=\"ls57 ws55\">6.<span class=\"_ _2\"></span>459<span class=\"_ _2\"></span> </span></span>T<span class=\"_ _0\"></span>otaal s<span class=\"_ _2\"></span>top<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te 2<span class=\"_ _2\"></span>5<span class=\"_ _6\"></span>.76<span class=\"_ _6\"></span>3<span class=\"_ _2\"></span> <span class=\"_ _80\"> </span><span class=\"ls0 ws0\">83.<span class=\"_ _2\"></span>593 </span>bedrijfsactiviteitenDe Pers<span class=\"_ _2\"></span>one<span class=\"_ _2\"></span>elskosten daald<span class=\"_ _2\"></span>en doo<span class=\"_ _2\"></span>r een da<span class=\"_ _2\"></span>ling van de FTE (zie hie<span class=\"_ _2\"></span>ronder) in co<span class=\"_ _2\"></span>mbinatie m<span class=\"_ _2\"></span>et een g<span class=\"_ _2\"></span>oed<span class=\"_ _2\"></span>kopere be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>struc<span class=\"_ _2\"></span>tuur na de trans<span class=\"_ _2\"></span>actie. Het totaal b<span class=\"_ _2\"></span>edra<span class=\"_ _2\"></span>agt \u20ac 78,<span class=\"_ _1a\"></span>0 miljo<span class=\"_ _2\"></span>en voor de vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tgezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten, tegenover \u20ac 83,0 miljo<span class=\"_ _2\"></span>en op 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2021. Het ge<span class=\"_ _2\"></span>midd<span class=\"_ _2\"></span>eld aan<span class=\"_ _2\"></span>tal werkn<span class=\"_ _2\"></span>emer<span class=\"_ _2\"></span>s in 2022 en 2021 be<span class=\"_ _2\"></span>droeg resp<span class=\"_ _2\"></span>ectievelijk 1.139 and 1.158 (beide in vol<span class=\"_ _2\"></span>tijdse e<span class=\"_ _2\"></span>quivale<span class=\"_ _2\"></span>nten<span class=\"_ _1a\"></span>) voor de vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tgezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten. De<span class=\"_ _2\"></span>eltij<span class=\"_ _2\"></span>dse werkn<span class=\"_ _2\"></span>emer<span class=\"_ _2\"></span>s zijn op prop<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>nele b<span class=\"_ _2\"></span>asis op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men.2022<span class=\"_ _12c\"> </span>2021Gem<span class=\"_ _2\"></span>idde<span class=\"_ _2\"></span>ld aan<span class=\"_ _2\"></span>tal werk<span class=\"_ _2\"></span>nem<span class=\"_ _2\"></span>ers van 1<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>39<span class=\"_ _32\"> </span>1<span class=\"_ _2\"></span>.15<span class=\"_ _2\"></span>8voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenGemi<span class=\"_ _2\"></span>ddel<span class=\"_ _2\"></span>d aantal 785<span class=\"_ _190\"> </span><span class=\"ls57 ws55\">801</span>werknemers- arbeidersGemi<span class=\"_ _2\"></span>ddel<span class=\"_ _2\"></span>d aantal 354<span class=\"_ _14a\"> </span>357werknemers- bediendenGem<span class=\"_ _2\"></span>idde<span class=\"_ _2\"></span>ld aan<span class=\"_ _2\"></span>tal werk<span class=\"_ _2\"></span>nem<span class=\"_ _2\"></span>ers van 2<span class=\"_ _2\"></span>.372<span class=\"_ _8d\"> </span><span class=\"ls51 ws4f\">2<span class=\"_ _6\"></span>.67<span class=\"_ _2\"></span>3</span>stopgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenT<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 7<span class=\"_ _24\"></span>. Ove<span class=\"_ _1a\"></span>rige opb<span class=\"_ _1a\"></span>ren<span class=\"_ _1a\"></span>gst<span class=\"_ _0\"></span>en en k<span class=\"_ _0\"></span>ost<span class=\"_ _0\"></span>en(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _191\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _86\"> </span>2021</span>Overig<span class=\"_ _2\"></span>e inkomste<span class=\"_ _2\"></span>n voor voor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te 316 <span class=\"_ _95\"> </span><span class=\"ls16 ws16\">1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>41 </span>bedrijfsactiviteitenWisselk<span class=\"_ _0\"></span>oerswinst<span class=\"_ _1a\"></span>en<span class=\"_ _9f\"> </span><span class=\"lsb0 wsae\">(6<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>)<span class=\"_ _134\"> </span><span class=\"ls0 ws0\">6 </span></span>Huuropbrengsten van zonne-<span class=\"_ _2\"></span>ene<span class=\"_ _2\"></span>rgie-308 <span class=\"_ _160\"> </span><span class=\"ls51 ws4f\">6<span class=\"_ _2\"></span>31 </span>install<span class=\"_ _2\"></span>aties op da<span class=\"_ _2\"></span>kenV<span class=\"_ _0\"></span>erkoop<span class=\"_ _1a\"></span> van ener<span class=\"_ _0\"></span>giecer<span class=\"_ _6\"></span>tificat<span class=\"_ _0\"></span>en<span class=\"_ _192\"> </span><span class=\"ls90 ws8e\">(<span class=\"_ _2\"></span>10)<span class=\"_ _32\"> </span><span class=\"ls58 ws56\">14 </span></span>Subsidies<span class=\"_ _20\"> </span><span class=\"ls4f ws4d\">16 <span class=\"_ _11e\"> </span><span class=\"ls0 ws0\">43 </span></span>Winst o<span class=\"_ _2\"></span>p verkoop van vaste activa<span class=\"_ _119\"> </span>2 <span class=\"_ _121\"> </span><span class=\"ls57 ws55\">59 </span>Ove<span class=\"_ _2\"></span>rig<span class=\"_ _2\"></span>e<span class=\"_ _193\"> </span><span class=\"ls0 ws0\">64 <span class=\"_ _93\"> </span><span class=\"ls57 ws55\">289<span class=\"_ _2\"></span> </span></span>T<span class=\"_ _24\"></span>ota<span class=\"_ _2\"></span>al stopgezette bedrijfsac<span class=\"_ _2\"></span>tiviteiten<span class=\"_ _8b\"> </span><span class=\"ls0 ws0\">1.<span class=\"_ _2\"></span>879 <span class=\"_ _194\"> </span>2<span class=\"_ _2\"></span>.23<span class=\"_ _2\"></span>5 </span>Overig<span class=\"_ _2\"></span>e k<span class=\"_ _1a\"></span>oste<span class=\"_ _2\"></span>n voor voor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te 72<span class=\"_ _2\"></span>.308 <span class=\"_ _59\"> </span><span class=\"ls0 ws0\">46<span class=\"_ _2\"></span>.85<span class=\"_ _2\"></span>0 </span>bedrijfsactiviteitenDiensten<span class=\"_ _0\"></span> en diverse goederen<span class=\"_ _49\"> </span><span class=\"ls59 ws57\">4<span class=\"_ _2\"></span>4.1<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span> <span class=\"_ _96\"> </span><span class=\"ls58 ws56\">20.001 </span></span>Ver<span class=\"_ _2\"></span>ko<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>p<span class=\"_ _2\"></span>ko<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>n<span class=\"_ _21\"> </span><span class=\"ls8a ws88\">26<span class=\"_ _6\"></span>.9<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span> <span class=\"_ _195\"> </span><span class=\"ls56 ws54\">26.<span class=\"_ _2\"></span>63<span class=\"_ _2\"></span>8 </span></span>Wisselk<span class=\"_ _0\"></span>oersverlie<span class=\"_ _0\"></span>zen<span class=\"_ _196\"> </span><span class=\"ls69 ws67\">(9<span class=\"_ _2\"></span>2)<span class=\"_ _7d\"> </span><span class=\"ls57 ws55\">28<span class=\"_ _2\"></span>4</span></span>Belas<span class=\"_ _2\"></span>ting op onro<span class=\"_ _2\"></span>erend g<span class=\"_ _2\"></span>oe<span class=\"_ _2\"></span>d<span class=\"_ _10f\"> </span><span class=\"ls59 ws57\">1.1<span class=\"_ _2\"></span>26<span class=\"_ _2\"></span> <span class=\"_ _94\"> </span></span>710 Ove<span class=\"_ _2\"></span>rig<span class=\"_ _2\"></span>e<span class=\"_ _197\"> </span><span class=\"lsb9 wsb8\">1<span class=\"_ _2\"></span>74<span class=\"_ _6\"></span> <span class=\"_ _89\"> </span><span class=\"ls5d ws5b\">(78<span class=\"_ _2\"></span>3)</span></span>T<span class=\"_ _24\"></span>ota<span class=\"_ _2\"></span>al stopgezette bedrijfsac<span class=\"_ _2\"></span>tiviteiten<span class=\"_ _125\"> </span><span class=\"ls0 ws0\">20.<span class=\"_ _2\"></span>455 <span class=\"_ _42\"> </span><span class=\"lsa2 wsa0\">68<span class=\"_ _6\"></span>.<span class=\"_ _2\"></span>76<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span> </span></span>De overig<span class=\"_ _2\"></span>e opb<span class=\"_ _2\"></span>rengsten ui<span class=\"_ _2\"></span>t de voor<span class=\"_ _6\"></span>tgezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten be<span class=\"_ _2\"></span>staan vo<span class=\"_ _2\"></span>ornam<span class=\"_ _2\"></span>elijk ui<span class=\"_ _2\"></span>t een wins<span class=\"_ _2\"></span>t in verban<span class=\"_ _2\"></span>d met ont<span class=\"_ _2\"></span>vang<span class=\"_ _2\"></span>en huurb<span class=\"_ _2\"></span>etalin<span class=\"_ _2\"></span>gen van de<span class=\"_ _2\"></span>rden die d<span class=\"_ _2\"></span>e ruimte voor d<span class=\"_ _2\"></span>e installa<span class=\"_ _2\"></span>tie van zonnepan<span class=\"_ _2\"></span>elen hu<span class=\"_ _2\"></span>ren.De overige kosten voor de voor<span class=\"_ _2\"></span>tg<span class=\"_ _2\"></span>ezette bedr<span class=\"_ _2\"></span>ijfs<span class=\"_ _2\"></span>activi<span class=\"_ _2\"></span>teiten stege<span class=\"_ _2\"></span>n met \u20ac 2<span class=\"_ _0\"></span>5<span class=\"_ _2\"></span>,5 miljoe<span class=\"_ _2\"></span>n t<span class=\"_ _0\"></span>ot \u20ac 72,3 miljoe<span class=\"_ _2\"></span>n voor het jaar afgesl<span class=\"_ _2\"></span>oten op 3<span class=\"_ _0\"></span>1 de<span class=\"_ _2\"></span>cemb<span class=\"_ _2\"></span>er 2022 tegenover \u20ac 46,8 miljo<span class=\"_ _2\"></span>en voor het jaar afge<span class=\"_ _2\"></span>sloten op 31 <span class=\"_ _0\"></span>d<span class=\"_ _2\"></span>ece<span class=\"_ _2\"></span>mber 2021. De be<span class=\"_ _2\"></span>langri<span class=\"_ _2\"></span>jkste comp<span class=\"_ _2\"></span>one<span class=\"_ _2\"></span>nt van de o<span class=\"_ _0\"></span>ve<span class=\"_ _2\"></span>rige kosten zijn diensten en diverse<span class=\"_ _2\"></span> goe<span class=\"_ _2\"></span>deren, die voo<span class=\"_ _2\"></span>rname<span class=\"_ _2\"></span>lijk elek<span class=\"_ _2\"></span>tri<span class=\"_ _2\"></span>citeit en gas, on<span class=\"_ _2\"></span>derh<span class=\"_ _2\"></span>oud en herstell<span class=\"_ _0\"></span>ingen en int<span class=\"_ _0\"></span>erim-<span class=\"_ _2\"></span>arbeiders om<span class=\"_ _1a\"></span>vatten. <span class=\"_ _0\"></span>V<span class=\"_ _1a\"></span>erk<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>opk<span class=\"_ _0\"></span>osten omvat<span class=\"_ _2\"></span>ten voorname<span class=\"_ _2\"></span>lijk transpor<span class=\"_ _6\"></span>t en commissi<span class=\"_ _2\"></span>es. De toenam<span class=\"_ _2\"></span>e van <span class=\"_ _1a\"></span>overige kosten heef<span class=\"_ _2\"></span>t voor<span class=\"_ _2\"></span>name<span class=\"_ _2\"></span>lijk te <span class=\"_ _0\"></span>m<span class=\"_ _2\"></span>aken met de stijgin<span class=\"_ _2\"></span>g van de energie<span class=\"_ _2\"></span>-, onde<span class=\"_ _2\"></span>rhou<span class=\"_ _2\"></span>ds- en transp<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tkosten.De kosten voor on<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>zoek en o<span class=\"_ _2\"></span>ntw<span class=\"_ _2\"></span>ikkeling zijn oo<span class=\"_ _2\"></span>k opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en in \u2018Overi<span class=\"_ _2\"></span>ge kosten\u2019<span class=\"_ _24\"></span>. V<span class=\"_ _0\"></span>oo<span class=\"_ _2\"></span>r de voor<span class=\"_ _6\"></span>tgezet<span class=\"_ _2\"></span>te bedrij<span class=\"_ _2\"></span>fsac<span class=\"_ _2\"></span>tivitei<span class=\"_ _2\"></span>ten maak<span class=\"_ _2\"></span>te de groe<span class=\"_ _2\"></span>p \u20ac 6,1 miljoen aan o<span class=\"_ _2\"></span>nder<span class=\"_ _2\"></span>zoeks<span class=\"_ _2\"></span>- en ont<span class=\"_ _2\"></span>wik<span class=\"_ _2\"></span>kelingskosten tijdens de 12 maan<span class=\"_ _2\"></span>den ein<span class=\"_ _2\"></span>dige<span class=\"_ _2\"></span>nd op 31 dec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 2022 (2<span class=\"_ _0\"></span>021: \u20ac 4,9 miljo<span class=\"_ _2\"></span>en)<span class=\"_ _0\"></span>. Een van de com<span class=\"_ _2\"></span>peti<span class=\"_ _2\"></span>tieve voordele<span class=\"_ _2\"></span>n van ons be<span class=\"_ _2\"></span>drijf is onze lange tra<span class=\"_ _2\"></span>ckrec<span class=\"_ _2\"></span>ord van creativ<span class=\"_ _2\"></span>iteit e<span class=\"_ _2\"></span>n innovatie. De groep s<span class=\"_ _2\"></span>treef<span class=\"_ _2\"></span>t er<span class=\"_ _2\"></span>naar om v<span class=\"_ _2\"></span>ia ond<span class=\"_ _2\"></span>erzoe<span class=\"_ _2\"></span>k en ont<span class=\"_ _2\"></span>wik<span class=\"_ _2\"></span>keling de produ<span class=\"_ _2\"></span>ctiec<span class=\"_ _2\"></span>apaci<span class=\"_ _2\"></span>teit con<span class=\"_ _2\"></span>tinu te optimalise<span class=\"_ _2\"></span>ren en ont<span class=\"_ _2\"></span>werp<span class=\"_ _2\"></span>en aan te bied<span class=\"_ _2\"></span>en die onze kla<span class=\"_ _2\"></span>nten aanspre<span class=\"_ _2\"></span>ken. T<span class=\"_ _24\"></span>rend<span class=\"_ _2\"></span>s in produ<span class=\"_ _2\"></span>ctontw<span class=\"_ _2\"></span>ikkeling en -<span class=\"_ _2\"></span>innovatie worde<span class=\"_ _2\"></span>n van nabij opg<span class=\"_ _2\"></span>evolgd do<span class=\"_ _2\"></span>or voor<span class=\"_ _6\"></span>tdurend te testen en te analysere<span class=\"_ _2\"></span>n. Daarb<span class=\"_ _2\"></span>ij prob<span class=\"_ _2\"></span>eren we voora<span class=\"_ _2\"></span>l in te spele<span class=\"_ _2\"></span>n op de wens<span class=\"_ _2\"></span>en van onze klanten en o<span class=\"_ _2\"></span>p ont<span class=\"_ _2\"></span>wikkeling<span class=\"_ _2\"></span>en in de mar<span class=\"_ _2\"></span>k<span class=\"_ _2\"></span>t.K<span class=\"_ _0\"></span>walitatieve en kwantitatieve toelichtingen<span class=\"ls0 ws0\"> </span>over het ma<span class=\"_ _2\"></span>rkt<span class=\"_ _2\"></span>risic<span class=\"_ _2\"></span>oWisselkoersrisicoWe zijn in aanzienlijke mate bloot<span class=\"_ _2\"></span>gesteld a<span class=\"_ _2\"></span>an de waard<span class=\"_ _2\"></span>e van de Amer<span class=\"_ _2\"></span>ikaanse do<span class=\"_ _2\"></span>llar voor d<span class=\"_ _2\"></span>e voor<span class=\"_ _2\"></span>tg<span class=\"_ _2\"></span>ezette be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten. Bijg<span class=\"_ _2\"></span>evolg zijn onze finan<span class=\"_ _2\"></span>ci\u00eble re<span class=\"_ _2\"></span>sultaten onde<span class=\"_ _2\"></span>rhevig a<span class=\"_ _2\"></span>an de gevol<span class=\"_ _2\"></span>gen van transa<span class=\"_ _2\"></span>cties in vre<span class=\"_ _2\"></span>emde valuta\u2019<span class=\"_ _0\"></span>s en om<span class=\"_ _2\"></span>zettin<span class=\"_ _2\"></span>gsversch<span class=\"_ _2\"></span>illen die vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>vlo<span class=\"_ _2\"></span>eien u<span class=\"_ _2\"></span>it wisselk<span class=\"_ _0\"></span>oersschommelingen, voorna<span class=\"_ _0\"></span>m<span class=\"_ _2\"></span>elijk<span class=\"_ _1a\"></span> de wisselk<span class=\"_ _0\"></span>oers tussen d<span class=\"_ _2\"></span>e EUR en de USD. Het aand<span class=\"_ _2\"></span>eel van onze inkomsten dat in de ver<span class=\"_ _2\"></span>schille<span class=\"_ _2\"></span>nde valu<span class=\"_ _2\"></span>ta\u2019<span class=\"_ _0\"></span>s is opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en, stemt nie<span class=\"_ _2\"></span>t exact overeen m<span class=\"_ _2\"></span>et de inkomsten afkomstig ui<span class=\"_ _2\"></span>t elke regio, omda<span class=\"_ _2\"></span>t wij onze klanten so<span class=\"_ _2\"></span>ms facturere<span class=\"_ _2\"></span>n in een an<span class=\"_ _2\"></span>dere valut<span class=\"_ _2\"></span>a dan hun pl<span class=\"_ _2\"></span>aatseli<span class=\"_ _2\"></span>jke v<span class=\"_ _0\"></span>a<span class=\"_ _2\"></span>luta. Onze gec<span class=\"_ _2\"></span>onsol<span class=\"_ _2\"></span>idee<span class=\"_ _2\"></span>rde jaarre<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>ening is o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>steld in euro. Hierd<span class=\"_ _2\"></span>oor zijn we bl<span class=\"_ _2\"></span>ootge<span class=\"_ _2\"></span>steld aan h<span class=\"_ _2\"></span>et omzet<span class=\"_ _2\"></span>tingsr<span class=\"_ _2\"></span>isico bij de voo<span class=\"_ _2\"></span>rbe<span class=\"_ _2\"></span>reiding van onze ge<span class=\"_ _2\"></span>cons<span class=\"_ _2\"></span>olide<span class=\"_ _2\"></span>erde jaarrekening wan<span class=\"_ _2\"></span>neer we d<span class=\"_ _2\"></span>e jaarrekening<span class=\"_ _2\"></span>en van onze doc<span class=\"_ _2\"></span>hteronder<span class=\"_ _2\"></span>nemin<span class=\"_ _2\"></span>gen omzet<span class=\"_ _2\"></span>ten die e<span class=\"_ _2\"></span>en ande<span class=\"_ _2\"></span>re func<span class=\"_ _2\"></span>tionel<span class=\"_ _2\"></span>e valuta he<span class=\"_ _2\"></span>bbe<span class=\"_ _2\"></span>n dan de euro. Een dee<span class=\"_ _2\"></span>l van onze activa, pa<span class=\"_ _2\"></span>ssiva, op<span class=\"_ _2\"></span>brengs<span class=\"_ _2\"></span>ten en kosten zijn uitge<span class=\"_ _2\"></span>druk<span class=\"_ _2\"></span>t in versch<span class=\"_ _2\"></span>illend<span class=\"_ _2\"></span>e ande<span class=\"_ _2\"></span>re valuta\u2019<span class=\"_ _0\"></span>s dan EUR, voor<span class=\"_ _2\"></span>nameli<span class=\"_ _2\"></span>jk USD. Daard<span class=\"_ _2\"></span>oor kunn<span class=\"_ _2\"></span>en onze gec<span class=\"_ _2\"></span>onsoli<span class=\"_ _2\"></span>dee<span class=\"_ _2\"></span>rde be<span class=\"_ _2\"></span>drijf<span class=\"_ _2\"></span>sresul<span class=\"_ _2\"></span>taten, die in euro word<span class=\"_ _2\"></span>en gerap<span class=\"_ _2\"></span>por<span class=\"_ _6\"></span>teerd, be\u00ef<span class=\"_ _2\"></span>nvloe<span class=\"_ _2\"></span>d worden do<span class=\"_ _2\"></span>or wisselk<span class=\"_ _0\"></span>oersschommelingen.V<span class=\"_ _0\"></span>eran<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen in wis<span class=\"_ _2\"></span>selkoers<span class=\"_ _2\"></span>en kunne<span class=\"_ _2\"></span>n ook ee<span class=\"_ _2\"></span>n impac<span class=\"_ _2\"></span>t op lang<span class=\"_ _2\"></span>e t<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>rmijn heb<span class=\"_ _2\"></span>ben op onze verkoopvolumes. Bij<span class=\"_ _2\"></span>voorb<span class=\"_ _2\"></span>eeld, wannee<span class=\"_ _2\"></span>r er een l<span class=\"_ _2\"></span>angdu<span class=\"_ _2\"></span>rige on<span class=\"_ _2\"></span>twaard<span class=\"_ _2\"></span>ing is van de euro, kunnen o<span class=\"_ _2\"></span>nze volumes s<span class=\"_ _2\"></span>tijgen do<span class=\"_ _2\"></span>ordat we c<span class=\"_ _2\"></span>ompe<span class=\"_ _2\"></span>titiever worden in d<span class=\"_ _2\"></span>e mark<span class=\"_ _2\"></span>ten bu<span class=\"_ _2\"></span>iten de eurozone. Daar<span class=\"_ _6\"></span>tegenover staat d<span class=\"_ _2\"></span>at een la<span class=\"_ _2\"></span>ngdur<span class=\"_ _2\"></span>ige vers<span class=\"_ _2\"></span>terking van de e<span class=\"_ _2\"></span>uro tot een daling van d<span class=\"_ _2\"></span>e verkoopvolume<span class=\"_ _2\"></span>s en prijzenc<span class=\"_ _2\"></span>oncu<span class=\"_ _2\"></span>rrentie kan leid<span class=\"_ _2\"></span>en in de mar<span class=\"_ _2\"></span>k<span class=\"_ _2\"></span>ten buiten Europa. De volg<span class=\"_ _2\"></span>ende t<span class=\"_ _2\"></span>abel toon<span class=\"_ _2\"></span>t de pos<span class=\"_ _2\"></span>ten die het m<span class=\"_ _2\"></span>ees<span class=\"_ _2\"></span>t worden blootgesteld<span class=\"_ _1a\"></span> aan wissel<span class=\"_ _0\"></span>koersrisico<span class=\"_ _1a\"></span>\u2019<span class=\"_ _0\"></span>s.(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _d4\"> </span>EU<span class=\"_ _2\"></span>R<span class=\"_ _145\"> </span>GBP<span class=\"_ _190\"> </span>USD<span class=\"_ _46\"> </span><span class=\"lsb4 wsb2\">TRY<span class=\"_ _75\"> </span><span class=\"ls72 ws70\">TOT<span class=\"_ _0\"></span>A<span class=\"_ _2\"></span>AL</span></span>Net<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>bloo<span class=\"_ _2\"></span>tst<span class=\"_ _2\"></span>ellin<span class=\"_ _2\"></span>g per 31 d<span class=\"_ _2\"></span>ecem<span class=\"_ _2\"></span>ber 20<span class=\"_ _2\"></span>22 voor voor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te (<span class=\"_ _2\"></span>9.<span class=\"_ _2\"></span>7<span class=\"_ _6\"></span>5<span class=\"_ _6\"></span>3<span class=\"_ _2\"></span>)<span class=\"_ _6f\"> </span>1<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>3<span class=\"_ _134\"> </span>14<span class=\"_ _2\"></span>.6<span class=\"_ _2\"></span>40<span class=\"_ _44\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _11f\"> </span><span class=\"ls4c ws4a\">6.<span class=\"_ _2\"></span>880</span></span>bedrijfsactiviteitenHand<span class=\"_ _2\"></span>els<span class=\"_ _2\"></span>- en overige vord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en<span class=\"_ _1f2\"> </span><span class=\"ls5a ws58\">7.<span class=\"_ _6\"></span>4<span class=\"_ _2\"></span>2<span class=\"_ _26\"></span>9<span class=\"_ _2\"></span> <span class=\"_ _66\"> </span></span>99 <span class=\"_ _126\"> </span><span class=\"ls58 ws56\">18.0<span class=\"_ _2\"></span>65 <span class=\"_ _92\"> </span></span>-<span class=\"_ _e4\"> </span><span class=\"ls57 ws55\">25.<span class=\"_ _2\"></span>593<span class=\"_ _2\"></span> </span>Liquide middele<span class=\"_ _2\"></span>n<span class=\"_ _1f3\"> </span>21.353 <span class=\"_ _12c\"> </span>2<span class=\"_ _2\"></span>.0<span class=\"_ _2\"></span>59 <span class=\"_ _32\"> </span>1<span class=\"_ _6\"></span>5<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>76<span class=\"_ _2\"></span> <span class=\"_ _44\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _92\"> </span><span class=\"ls53 ws51\">38.488<span class=\"_ _2\"></span> </span></span>Hand<span class=\"_ _2\"></span>els<span class=\"_ _2\"></span>- en overige s<span class=\"_ _2\"></span>chuld<span class=\"_ _2\"></span>en<span class=\"_ _a\"> </span><span class=\"ls69 ws67\">(38<span class=\"_ _2\"></span>.5<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>5)<span class=\"_ _11e\"> </span><span class=\"lsd wsd\">(<span class=\"_ _2\"></span>165)<span class=\"_ _134\"> </span></span>(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>50<span class=\"_ _2\"></span>2)<span class=\"_ _67\"> </span></span>-<span class=\"_ _92\"> </span><span class=\"ls6 ws6\">(57<span class=\"_ _24\"></span>.201<span class=\"_ _0\"></span>)</span>Net<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>bloo<span class=\"_ _2\"></span>tst<span class=\"_ _2\"></span>ellin<span class=\"_ _2\"></span>g per 31 d<span class=\"_ _2\"></span>ecem<span class=\"_ _2\"></span>ber 20<span class=\"_ _2\"></span>21 voor voor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te 12<span class=\"_ _6\"></span>.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>41<span class=\"_ _154\"> </span>3.385<span class=\"_ _6f\"> </span>1<span class=\"_ _2\"></span>7.<span class=\"_ _2\"></span>1<span class=\"_ _6\"></span>2<span class=\"_ _6\"></span>0<span class=\"_ _45\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _e5\"> </span><span class=\"ls89 ws87\">3<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>6</span></span>bedrijfsactiviteitenHand<span class=\"_ _2\"></span>els<span class=\"_ _2\"></span>- en overige vord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en<span class=\"_ _ef\"> </span>8.803 <span class=\"_ _145\"> </span>86 <span class=\"_ _126\"> </span><span class=\"ls90 ws8e\">15<span class=\"_ _2\"></span>.393<span class=\"_ _2\"></span> <span class=\"_ _92\"> </span></span>-<span class=\"_ _11f\"> </span><span class=\"ls57 ws55\">24.<span class=\"_ _2\"></span>281 </span>Liquide middele<span class=\"_ _2\"></span>n<span class=\"_ _4d\"> </span><span class=\"ls0 ws0\">25.820 <span class=\"_ _75\"> </span><span class=\"ls4f ws4d\">4.5<span class=\"_ _2\"></span>58 <span class=\"_ _154\"> </span><span class=\"ls57 ws55\">2<span class=\"_ _2\"></span>1.<span class=\"_ _2\"></span>016 <span class=\"_ _1d3\"> </span></span></span>-<span class=\"_ _11f\"> </span><span class=\"ls6 ws6\">51.39<span class=\"_ _0\"></span>4 </span></span>Hand<span class=\"_ _2\"></span>els<span class=\"_ _2\"></span>- en overige s<span class=\"_ _2\"></span>chuld<span class=\"_ _2\"></span>en<span class=\"_ _1f4\"> </span>(2<span class=\"_ _2\"></span>2.1<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>2)<span class=\"_ _75\"> </span>(<span class=\"_ _6\"></span>1.<span class=\"_ _2\"></span>25<span class=\"_ _2\"></span>9)<span class=\"_ _e7\"> </span><span class=\"ls66 ws64\">(<span class=\"_ _26\"></span>1<span class=\"_ _2\"></span>9.<span class=\"_ _26\"></span>2<span class=\"_ _2\"></span>8<span class=\"_ _6\"></span>8<span class=\"_ _6\"></span>)<span class=\"_ _92\"> </span></span>-<span class=\"_ _66\"> </span><span class=\"lsb1 wsaf\">(4<span class=\"_ _2\"></span>2.<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>9)</span>T<span class=\"_ _24\"></span>ota<span class=\"_ _2\"></span>al stopgezette bedrijfsac<span class=\"_ _2\"></span>tiviteiten<span class=\"_ _40\"> </span>(42<span class=\"_ _2\"></span>.<span class=\"_ _6\"></span>83<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>)<span class=\"_ _94\"> </span>(1<span class=\"_ _2\"></span>.026)<span class=\"_ _98\"> </span>(5.<span class=\"_ _2\"></span>010)<span class=\"_ _121\"> </span><span class=\"ls63 ws61\">1.1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>9 <span class=\"_ _1e7\"> </span><span class=\"lsab wsa9\">(<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>7.<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>5<span class=\"_ _6\"></span>)</span></span>De volg<span class=\"_ _2\"></span>ende t<span class=\"_ _2\"></span>abel g<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>e sensib<span class=\"_ _2\"></span>iliteitsa<span class=\"_ _2\"></span>nalyse we<span class=\"_ _2\"></span>er van de eind<span class=\"_ _2\"></span>ejaars<span class=\"_ _2\"></span>balans in G<span class=\"_ _2\"></span>BP en USD als d<span class=\"_ _2\"></span>e euro met 1<span class=\"_ _2\"></span>0% ver<span class=\"_ _2\"></span>z<span class=\"_ _2\"></span>wak<span class=\"_ _2\"></span>t.(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _9e\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _5f\"> </span>2021</span>In GBP<span class=\"_ _1dd\"> </span>221 <span class=\"_ _154\"> </span><span class=\"ls75 ws73\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.6<span class=\"_ _2\"></span>01)</span>Wijziging<span class=\"_ _2\"></span>en in re\u00eb<span class=\"_ _2\"></span>le waarde van -<span class=\"_ _66\"> </span><span class=\"ls8a ws88\">(<span class=\"_ _6\"></span>1<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>)</span>afgeleide<span class=\"_ _0\"></span> financi\u00eble instru<span class=\"_ _0\"></span>m<span class=\"_ _2\"></span>ent<span class=\"_ _0\"></span>enWijziging i<span class=\"_ _2\"></span>n boe<span class=\"_ _2\"></span>kwa<span class=\"_ _2\"></span>arde van 221 <span class=\"_ _174\"> </span><span class=\"ls8a ws88\">3<span class=\"_ _2\"></span>76<span class=\"_ _6\"></span> <span class=\"_ _0\"></span></span>mone<span class=\"_ _2\"></span>taire activa en p<span class=\"_ _2\"></span>assivaIn USD<span class=\"_ _184\"> </span><span class=\"ls56 ws54\">1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>62<span class=\"_ _2\"></span>7 <span class=\"_ _12c\"> </span><span class=\"ls89 ws87\">1<span class=\"_ _2\"></span>.90<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span> </span></span>Wijziging<span class=\"_ _2\"></span>en in re\u00eb<span class=\"_ _2\"></span>le waarde van -<span class=\"_ _6e\"> </span>-afgeleide<span class=\"_ _0\"></span> financi\u00eble instru<span class=\"_ _0\"></span>m<span class=\"_ _2\"></span>ent<span class=\"_ _0\"></span>enWijziging i<span class=\"_ _2\"></span>n boe<span class=\"_ _2\"></span>kwa<span class=\"_ _2\"></span>arde van 1<span class=\"_ _2\"></span>.62<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span> <span class=\"_ _6f\"> </span><span class=\"ls0 ws0\">1.<span class=\"_ _0\"></span>902 </span>mone<span class=\"_ _2\"></span>taire activa en p<span class=\"_ _2\"></span>assivaDe volg<span class=\"_ _2\"></span>ende t<span class=\"_ _2\"></span>abel g<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>e sensib<span class=\"_ _2\"></span>iliteitsa<span class=\"_ _2\"></span>nalyse we<span class=\"_ _2\"></span>er van de eind<span class=\"_ _2\"></span>ejaars<span class=\"_ _2\"></span>balans in G<span class=\"_ _2\"></span>BP en USD als d<span class=\"_ _2\"></span>e euro met 1<span class=\"_ _2\"></span>0% verst<span class=\"_ _0\"></span>erk<span class=\"_ _2\"></span>t:(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _9e\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _5f\"> </span>2021</span>In GBP<span class=\"_ _17b\"> </span><span class=\"ls44 ws42\">(<span class=\"_ _2\"></span>181)<span class=\"_ _1e\"> </span><span class=\"ls9c ws9a\">1.310</span></span>Wijziging<span class=\"_ _2\"></span>en in re\u00eb<span class=\"_ _2\"></span>le waarde van -<span class=\"_ _11a\"> </span><span class=\"ls69 ws67\">1.<span class=\"_ _2\"></span>61<span class=\"_ _2\"></span>8</span>afgeleide<span class=\"_ _0\"></span> financi\u00eble instru<span class=\"_ _0\"></span>m<span class=\"_ _2\"></span>ent<span class=\"_ _0\"></span>enWijziging i<span class=\"_ _2\"></span>n boe<span class=\"_ _2\"></span>kwa<span class=\"_ _2\"></span>arde van (<span class=\"_ _2\"></span>181)<span class=\"_ _127\"> </span><span class=\"ls69 ws67\">(30<span class=\"_ _2\"></span>8)</span>mone<span class=\"_ _2\"></span>taire activa en p<span class=\"_ _2\"></span>assivaIn USD<span class=\"_ _1f5\"> </span><span class=\"ls44 ws42\">(1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>331)<span class=\"_ _7c\"> </span><span class=\"ls9c ws9a\">(1.556<span class=\"_ _0\"></span>)</span></span>Wijziging<span class=\"_ _2\"></span>en in re\u00eb<span class=\"_ _2\"></span>le waarde van -<span class=\"_ _6e\"> </span>-afgeleide<span class=\"_ _0\"></span> financi\u00eble instru<span class=\"_ _0\"></span>m<span class=\"_ _2\"></span>ent<span class=\"_ _0\"></span>enWijziging i<span class=\"_ _2\"></span>n boe<span class=\"_ _2\"></span>kwa<span class=\"_ _2\"></span>arde van (<span class=\"_ _2\"></span>1.<span class=\"_ _2\"></span>331)<span class=\"_ _e7\"> </span><span class=\"ls5b ws59\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>6)</span>mone<span class=\"_ _2\"></span>taire activa en p<span class=\"_ _2\"></span>assiva",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-92-4": {
   "value": "T<span class=\"_ _1\"></span>o<span class=\"_ _2\"></span>elicht<span class=\"_ _0\"></span>ing 6.<span class=\"_ _2\"></span> Personeelsk<span class=\"_ _0\"></span>ost<span class=\"_ _1a\"></span>enDe volg<span class=\"_ _2\"></span>ende t<span class=\"_ _2\"></span>abel g<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>e per<span class=\"_ _2\"></span>sone<span class=\"_ _2\"></span>elskosten weer vo<span class=\"_ _2\"></span>or de jaren afge<span class=\"_ _2\"></span>sloten op 31 dec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 2022 en 2021:(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _183\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _12c\"> </span>2021</span>T<span class=\"_ _24\"></span>otaal personeelskosten<span class=\"_ _0\"></span> voor 78<span class=\"_ _2\"></span>.049<span class=\"_ _2\"></span> <span class=\"_ _18e\"> </span>83<span class=\"_ _2\"></span>.0<span class=\"_ _2\"></span>69 voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenLonen en we<span class=\"_ _2\"></span>dden<span class=\"_ _18c\"> </span><span class=\"ls2 ws2\">55.7<span class=\"_ _0\"></span>86 <span class=\"_ _175\"> </span><span class=\"ls93 ws91\">5<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>494<span class=\"_ _2\"></span> </span></span>Socialezek<span class=\"_ _0\"></span>erheidskost<span class=\"_ _1a\"></span>en<span class=\"_ _10f\"> </span><span class=\"ls0 ws0\">11.846 <span class=\"_ _7d\"> </span><span class=\"ls59 ws57\">1<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>7 </span></span>Pensioenk<span class=\"_ _0\"></span>osten<span class=\"_ _185\"> </span><span class=\"ls0 ws0\">3.488 <span class=\"_ _7c\"> </span><span class=\"ls17 ws17\">1.<span class=\"_ _0\"></span>999 </span></span>Overige personeelsk<span class=\"_ _0\"></span>osten<span class=\"_ _18f\"> </span><span class=\"ls8a ws88\">6<span class=\"_ _2\"></span>.9<span class=\"_ _6\"></span>2<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span> <span class=\"_ _7d\"> </span><span class=\"ls57 ws55\">6.<span class=\"_ _2\"></span>459<span class=\"_ _2\"></span> </span></span>T<span class=\"_ _0\"></span>otaal s<span class=\"_ _2\"></span>top<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te 2<span class=\"_ _2\"></span>5<span class=\"_ _6\"></span>.76<span class=\"_ _6\"></span>3<span class=\"_ _2\"></span> <span class=\"_ _80\"> </span><span class=\"ls0 ws0\">83.<span class=\"_ _2\"></span>593 </span>bedrijfsactiviteitenDe Pers<span class=\"_ _2\"></span>one<span class=\"_ _2\"></span>elskosten daald<span class=\"_ _2\"></span>en doo<span class=\"_ _2\"></span>r een da<span class=\"_ _2\"></span>ling van de FTE (zie hie<span class=\"_ _2\"></span>ronder) in co<span class=\"_ _2\"></span>mbinatie m<span class=\"_ _2\"></span>et een g<span class=\"_ _2\"></span>oed<span class=\"_ _2\"></span>kopere be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>struc<span class=\"_ _2\"></span>tuur na de trans<span class=\"_ _2\"></span>actie. Het totaal b<span class=\"_ _2\"></span>edra<span class=\"_ _2\"></span>agt \u20ac 78,<span class=\"_ _1a\"></span>0 miljo<span class=\"_ _2\"></span>en voor de vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tgezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten, tegenover \u20ac 83,0 miljo<span class=\"_ _2\"></span>en op 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2021. Het ge<span class=\"_ _2\"></span>midd<span class=\"_ _2\"></span>eld aan<span class=\"_ _2\"></span>tal werkn<span class=\"_ _2\"></span>emer<span class=\"_ _2\"></span>s in 2022 en 2021 be<span class=\"_ _2\"></span>droeg resp<span class=\"_ _2\"></span>ectievelijk 1.139 and 1.158 (beide in vol<span class=\"_ _2\"></span>tijdse e<span class=\"_ _2\"></span>quivale<span class=\"_ _2\"></span>nten<span class=\"_ _1a\"></span>) voor de vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tgezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten. De<span class=\"_ _2\"></span>eltij<span class=\"_ _2\"></span>dse werkn<span class=\"_ _2\"></span>emer<span class=\"_ _2\"></span>s zijn op prop<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>nele b<span class=\"_ _2\"></span>asis op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men.2022<span class=\"_ _12c\"> </span>2021Gem<span class=\"_ _2\"></span>idde<span class=\"_ _2\"></span>ld aan<span class=\"_ _2\"></span>tal werk<span class=\"_ _2\"></span>nem<span class=\"_ _2\"></span>ers van 1<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>39<span class=\"_ _32\"> </span>1<span class=\"_ _2\"></span>.15<span class=\"_ _2\"></span>8voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenGemi<span class=\"_ _2\"></span>ddel<span class=\"_ _2\"></span>d aantal 785<span class=\"_ _190\"> </span><span class=\"ls57 ws55\">801</span>werknemers- arbeidersGemi<span class=\"_ _2\"></span>ddel<span class=\"_ _2\"></span>d aantal 354<span class=\"_ _14a\"> </span>357werknemers- bediendenGem<span class=\"_ _2\"></span>idde<span class=\"_ _2\"></span>ld aan<span class=\"_ _2\"></span>tal werk<span class=\"_ _2\"></span>nem<span class=\"_ _2\"></span>ers van 2<span class=\"_ _2\"></span>.372<span class=\"_ _8d\"> </span><span class=\"ls51 ws4f\">2<span class=\"_ _6\"></span>.67<span class=\"_ _2\"></span>3</span>stopgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenT<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 7<span class=\"_ _24\"></span>. Ove<span class=\"_ _1a\"></span>rige opb<span class=\"_ _1a\"></span>ren<span class=\"_ _1a\"></span>gst<span class=\"_ _0\"></span>en en k<span class=\"_ _0\"></span>ost<span class=\"_ _0\"></span>en(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _191\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _86\"> </span>2021</span>Overig<span class=\"_ _2\"></span>e inkomste<span class=\"_ _2\"></span>n voor voor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te 316 <span class=\"_ _95\"> </span><span class=\"ls16 ws16\">1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>41 </span>bedrijfsactiviteitenWisselk<span class=\"_ _0\"></span>oerswinst<span class=\"_ _1a\"></span>en<span class=\"_ _9f\"> </span><span class=\"lsb0 wsae\">(6<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>)<span class=\"_ _134\"> </span><span class=\"ls0 ws0\">6 </span></span>Huuropbrengsten van zonne-<span class=\"_ _2\"></span>ene<span class=\"_ _2\"></span>rgie-308 <span class=\"_ _160\"> </span><span class=\"ls51 ws4f\">6<span class=\"_ _2\"></span>31 </span>install<span class=\"_ _2\"></span>aties op da<span class=\"_ _2\"></span>kenV<span class=\"_ _0\"></span>erkoop<span class=\"_ _1a\"></span> van ener<span class=\"_ _0\"></span>giecer<span class=\"_ _6\"></span>tificat<span class=\"_ _0\"></span>en<span class=\"_ _192\"> </span><span class=\"ls90 ws8e\">(<span class=\"_ _2\"></span>10)<span class=\"_ _32\"> </span><span class=\"ls58 ws56\">14 </span></span>Subsidies<span class=\"_ _20\"> </span><span class=\"ls4f ws4d\">16 <span class=\"_ _11e\"> </span><span class=\"ls0 ws0\">43 </span></span>Winst o<span class=\"_ _2\"></span>p verkoop van vaste activa<span class=\"_ _119\"> </span>2 <span class=\"_ _121\"> </span><span class=\"ls57 ws55\">59 </span>Ove<span class=\"_ _2\"></span>rig<span class=\"_ _2\"></span>e<span class=\"_ _193\"> </span><span class=\"ls0 ws0\">64 <span class=\"_ _93\"> </span><span class=\"ls57 ws55\">289<span class=\"_ _2\"></span> </span></span>T<span class=\"_ _24\"></span>ota<span class=\"_ _2\"></span>al stopgezette bedrijfsac<span class=\"_ _2\"></span>tiviteiten<span class=\"_ _8b\"> </span><span class=\"ls0 ws0\">1.<span class=\"_ _2\"></span>879 <span class=\"_ _194\"> </span>2<span class=\"_ _2\"></span>.23<span class=\"_ _2\"></span>5 </span>Overig<span class=\"_ _2\"></span>e k<span class=\"_ _1a\"></span>oste<span class=\"_ _2\"></span>n voor voor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te 72<span class=\"_ _2\"></span>.308 <span class=\"_ _59\"> </span><span class=\"ls0 ws0\">46<span class=\"_ _2\"></span>.85<span class=\"_ _2\"></span>0 </span>bedrijfsactiviteitenDiensten<span class=\"_ _0\"></span> en diverse goederen<span class=\"_ _49\"> </span><span class=\"ls59 ws57\">4<span class=\"_ _2\"></span>4.1<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span> <span class=\"_ _96\"> </span><span class=\"ls58 ws56\">20.001 </span></span>Ver<span class=\"_ _2\"></span>ko<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>p<span class=\"_ _2\"></span>ko<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>n<span class=\"_ _21\"> </span><span class=\"ls8a ws88\">26<span class=\"_ _6\"></span>.9<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span> <span class=\"_ _195\"> </span><span class=\"ls56 ws54\">26.<span class=\"_ _2\"></span>63<span class=\"_ _2\"></span>8 </span></span>Wisselk<span class=\"_ _0\"></span>oersverlie<span class=\"_ _0\"></span>zen<span class=\"_ _196\"> </span><span class=\"ls69 ws67\">(9<span class=\"_ _2\"></span>2)<span class=\"_ _7d\"> </span><span class=\"ls57 ws55\">28<span class=\"_ _2\"></span>4</span></span>Belas<span class=\"_ _2\"></span>ting op onro<span class=\"_ _2\"></span>erend g<span class=\"_ _2\"></span>oe<span class=\"_ _2\"></span>d<span class=\"_ _10f\"> </span><span class=\"ls59 ws57\">1.1<span class=\"_ _2\"></span>26<span class=\"_ _2\"></span> <span class=\"_ _94\"> </span></span>710 Ove<span class=\"_ _2\"></span>rig<span class=\"_ _2\"></span>e<span class=\"_ _197\"> </span><span class=\"lsb9 wsb8\">1<span class=\"_ _2\"></span>74<span class=\"_ _6\"></span> <span class=\"_ _89\"> </span><span class=\"ls5d ws5b\">(78<span class=\"_ _2\"></span>3)</span></span>T<span class=\"_ _24\"></span>ota<span class=\"_ _2\"></span>al stopgezette bedrijfsac<span class=\"_ _2\"></span>tiviteiten<span class=\"_ _125\"> </span><span class=\"ls0 ws0\">20.<span class=\"_ _2\"></span>455 <span class=\"_ _42\"> </span><span class=\"lsa2 wsa0\">68<span class=\"_ _6\"></span>.<span class=\"_ _2\"></span>76<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span> </span></span>De overig<span class=\"_ _2\"></span>e opb<span class=\"_ _2\"></span>rengsten ui<span class=\"_ _2\"></span>t de voor<span class=\"_ _6\"></span>tgezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten be<span class=\"_ _2\"></span>staan vo<span class=\"_ _2\"></span>ornam<span class=\"_ _2\"></span>elijk ui<span class=\"_ _2\"></span>t een wins<span class=\"_ _2\"></span>t in verban<span class=\"_ _2\"></span>d met ont<span class=\"_ _2\"></span>vang<span class=\"_ _2\"></span>en huurb<span class=\"_ _2\"></span>etalin<span class=\"_ _2\"></span>gen van de<span class=\"_ _2\"></span>rden die d<span class=\"_ _2\"></span>e ruimte voor d<span class=\"_ _2\"></span>e installa<span class=\"_ _2\"></span>tie van zonnepan<span class=\"_ _2\"></span>elen hu<span class=\"_ _2\"></span>ren.De overige kosten voor de voor<span class=\"_ _2\"></span>tg<span class=\"_ _2\"></span>ezette bedr<span class=\"_ _2\"></span>ijfs<span class=\"_ _2\"></span>activi<span class=\"_ _2\"></span>teiten stege<span class=\"_ _2\"></span>n met \u20ac 2<span class=\"_ _0\"></span>5<span class=\"_ _2\"></span>,5 miljoe<span class=\"_ _2\"></span>n t<span class=\"_ _0\"></span>ot \u20ac 72,3 miljoe<span class=\"_ _2\"></span>n voor het jaar afgesl<span class=\"_ _2\"></span>oten op 3<span class=\"_ _0\"></span>1 de<span class=\"_ _2\"></span>cemb<span class=\"_ _2\"></span>er 2022 tegenover \u20ac 46,8 miljo<span class=\"_ _2\"></span>en voor het jaar afge<span class=\"_ _2\"></span>sloten op 31 <span class=\"_ _0\"></span>d<span class=\"_ _2\"></span>ece<span class=\"_ _2\"></span>mber 2021. De be<span class=\"_ _2\"></span>langri<span class=\"_ _2\"></span>jkste comp<span class=\"_ _2\"></span>one<span class=\"_ _2\"></span>nt van de o<span class=\"_ _0\"></span>ve<span class=\"_ _2\"></span>rige kosten zijn diensten en diverse<span class=\"_ _2\"></span> goe<span class=\"_ _2\"></span>deren, die voo<span class=\"_ _2\"></span>rname<span class=\"_ _2\"></span>lijk elek<span class=\"_ _2\"></span>tri<span class=\"_ _2\"></span>citeit en gas, on<span class=\"_ _2\"></span>derh<span class=\"_ _2\"></span>oud en herstell<span class=\"_ _0\"></span>ingen en int<span class=\"_ _0\"></span>erim-<span class=\"_ _2\"></span>arbeiders om<span class=\"_ _1a\"></span>vatten. <span class=\"_ _0\"></span>V<span class=\"_ _1a\"></span>erk<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>opk<span class=\"_ _0\"></span>osten omvat<span class=\"_ _2\"></span>ten voorname<span class=\"_ _2\"></span>lijk transpor<span class=\"_ _6\"></span>t en commissi<span class=\"_ _2\"></span>es. De toenam<span class=\"_ _2\"></span>e van <span class=\"_ _1a\"></span>overige kosten heef<span class=\"_ _2\"></span>t voor<span class=\"_ _2\"></span>name<span class=\"_ _2\"></span>lijk te <span class=\"_ _0\"></span>m<span class=\"_ _2\"></span>aken met de stijgin<span class=\"_ _2\"></span>g van de energie<span class=\"_ _2\"></span>-, onde<span class=\"_ _2\"></span>rhou<span class=\"_ _2\"></span>ds- en transp<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tkosten.De kosten voor on<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>zoek en o<span class=\"_ _2\"></span>ntw<span class=\"_ _2\"></span>ikkeling zijn oo<span class=\"_ _2\"></span>k opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en in \u2018Overi<span class=\"_ _2\"></span>ge kosten\u2019<span class=\"_ _24\"></span>. V<span class=\"_ _0\"></span>oo<span class=\"_ _2\"></span>r de voor<span class=\"_ _6\"></span>tgezet<span class=\"_ _2\"></span>te bedrij<span class=\"_ _2\"></span>fsac<span class=\"_ _2\"></span>tivitei<span class=\"_ _2\"></span>ten maak<span class=\"_ _2\"></span>te de groe<span class=\"_ _2\"></span>p \u20ac 6,1 miljoen aan o<span class=\"_ _2\"></span>nder<span class=\"_ _2\"></span>zoeks<span class=\"_ _2\"></span>- en ont<span class=\"_ _2\"></span>wik<span class=\"_ _2\"></span>kelingskosten tijdens de 12 maan<span class=\"_ _2\"></span>den ein<span class=\"_ _2\"></span>dige<span class=\"_ _2\"></span>nd op 31 dec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 2022 (2<span class=\"_ _0\"></span>021: \u20ac 4,9 miljo<span class=\"_ _2\"></span>en)<span class=\"_ _0\"></span>. Een van de com<span class=\"_ _2\"></span>peti<span class=\"_ _2\"></span>tieve voordele<span class=\"_ _2\"></span>n van ons be<span class=\"_ _2\"></span>drijf is onze lange tra<span class=\"_ _2\"></span>ckrec<span class=\"_ _2\"></span>ord van creativ<span class=\"_ _2\"></span>iteit e<span class=\"_ _2\"></span>n innovatie. De groep s<span class=\"_ _2\"></span>treef<span class=\"_ _2\"></span>t er<span class=\"_ _2\"></span>naar om v<span class=\"_ _2\"></span>ia ond<span class=\"_ _2\"></span>erzoe<span class=\"_ _2\"></span>k en ont<span class=\"_ _2\"></span>wik<span class=\"_ _2\"></span>keling de produ<span class=\"_ _2\"></span>ctiec<span class=\"_ _2\"></span>apaci<span class=\"_ _2\"></span>teit con<span class=\"_ _2\"></span>tinu te optimalise<span class=\"_ _2\"></span>ren en ont<span class=\"_ _2\"></span>werp<span class=\"_ _2\"></span>en aan te bied<span class=\"_ _2\"></span>en die onze kla<span class=\"_ _2\"></span>nten aanspre<span class=\"_ _2\"></span>ken. T<span class=\"_ _24\"></span>rend<span class=\"_ _2\"></span>s in produ<span class=\"_ _2\"></span>ctontw<span class=\"_ _2\"></span>ikkeling en -<span class=\"_ _2\"></span>innovatie worde<span class=\"_ _2\"></span>n van nabij opg<span class=\"_ _2\"></span>evolgd do<span class=\"_ _2\"></span>or voor<span class=\"_ _6\"></span>tdurend te testen en te analysere<span class=\"_ _2\"></span>n. Daarb<span class=\"_ _2\"></span>ij prob<span class=\"_ _2\"></span>eren we voora<span class=\"_ _2\"></span>l in te spele<span class=\"_ _2\"></span>n op de wens<span class=\"_ _2\"></span>en van onze klanten en o<span class=\"_ _2\"></span>p ont<span class=\"_ _2\"></span>wikkeling<span class=\"_ _2\"></span>en in de mar<span class=\"_ _2\"></span>k<span class=\"_ _2\"></span>t.K<span class=\"_ _0\"></span>walitatieve en kwantitatieve toelichtingen<span class=\"ls0 ws0\"> </span>over het ma<span class=\"_ _2\"></span>rkt<span class=\"_ _2\"></span>risic<span class=\"_ _2\"></span>oWisselkoersrisicoWe zijn in aanzienlijke mate bloot<span class=\"_ _2\"></span>gesteld a<span class=\"_ _2\"></span>an de waard<span class=\"_ _2\"></span>e van de Amer<span class=\"_ _2\"></span>ikaanse do<span class=\"_ _2\"></span>llar voor d<span class=\"_ _2\"></span>e voor<span class=\"_ _2\"></span>tg<span class=\"_ _2\"></span>ezette be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten. Bijg<span class=\"_ _2\"></span>evolg zijn onze finan<span class=\"_ _2\"></span>ci\u00eble re<span class=\"_ _2\"></span>sultaten onde<span class=\"_ _2\"></span>rhevig a<span class=\"_ _2\"></span>an de gevol<span class=\"_ _2\"></span>gen van transa<span class=\"_ _2\"></span>cties in vre<span class=\"_ _2\"></span>emde valuta\u2019<span class=\"_ _0\"></span>s en om<span class=\"_ _2\"></span>zettin<span class=\"_ _2\"></span>gsversch<span class=\"_ _2\"></span>illen die vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>vlo<span class=\"_ _2\"></span>eien u<span class=\"_ _2\"></span>it wisselk<span class=\"_ _0\"></span>oersschommelingen, voorna<span class=\"_ _0\"></span>m<span class=\"_ _2\"></span>elijk<span class=\"_ _1a\"></span> de wisselk<span class=\"_ _0\"></span>oers tussen d<span class=\"_ _2\"></span>e EUR en de USD. Het aand<span class=\"_ _2\"></span>eel van onze inkomsten dat in de ver<span class=\"_ _2\"></span>schille<span class=\"_ _2\"></span>nde valu<span class=\"_ _2\"></span>ta\u2019<span class=\"_ _0\"></span>s is opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en, stemt nie<span class=\"_ _2\"></span>t exact overeen m<span class=\"_ _2\"></span>et de inkomsten afkomstig ui<span class=\"_ _2\"></span>t elke regio, omda<span class=\"_ _2\"></span>t wij onze klanten so<span class=\"_ _2\"></span>ms facturere<span class=\"_ _2\"></span>n in een an<span class=\"_ _2\"></span>dere valut<span class=\"_ _2\"></span>a dan hun pl<span class=\"_ _2\"></span>aatseli<span class=\"_ _2\"></span>jke v<span class=\"_ _0\"></span>a<span class=\"_ _2\"></span>luta. Onze gec<span class=\"_ _2\"></span>onsol<span class=\"_ _2\"></span>idee<span class=\"_ _2\"></span>rde jaarre<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>ening is o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>steld in euro. Hierd<span class=\"_ _2\"></span>oor zijn we bl<span class=\"_ _2\"></span>ootge<span class=\"_ _2\"></span>steld aan h<span class=\"_ _2\"></span>et omzet<span class=\"_ _2\"></span>tingsr<span class=\"_ _2\"></span>isico bij de voo<span class=\"_ _2\"></span>rbe<span class=\"_ _2\"></span>reiding van onze ge<span class=\"_ _2\"></span>cons<span class=\"_ _2\"></span>olide<span class=\"_ _2\"></span>erde jaarrekening wan<span class=\"_ _2\"></span>neer we d<span class=\"_ _2\"></span>e jaarrekening<span class=\"_ _2\"></span>en van onze doc<span class=\"_ _2\"></span>hteronder<span class=\"_ _2\"></span>nemin<span class=\"_ _2\"></span>gen omzet<span class=\"_ _2\"></span>ten die e<span class=\"_ _2\"></span>en ande<span class=\"_ _2\"></span>re func<span class=\"_ _2\"></span>tionel<span class=\"_ _2\"></span>e valuta he<span class=\"_ _2\"></span>bbe<span class=\"_ _2\"></span>n dan de euro. Een dee<span class=\"_ _2\"></span>l van onze activa, pa<span class=\"_ _2\"></span>ssiva, op<span class=\"_ _2\"></span>brengs<span class=\"_ _2\"></span>ten en kosten zijn uitge<span class=\"_ _2\"></span>druk<span class=\"_ _2\"></span>t in versch<span class=\"_ _2\"></span>illend<span class=\"_ _2\"></span>e ande<span class=\"_ _2\"></span>re valuta\u2019<span class=\"_ _0\"></span>s dan EUR, voor<span class=\"_ _2\"></span>nameli<span class=\"_ _2\"></span>jk USD. Daard<span class=\"_ _2\"></span>oor kunn<span class=\"_ _2\"></span>en onze gec<span class=\"_ _2\"></span>onsoli<span class=\"_ _2\"></span>dee<span class=\"_ _2\"></span>rde be<span class=\"_ _2\"></span>drijf<span class=\"_ _2\"></span>sresul<span class=\"_ _2\"></span>taten, die in euro word<span class=\"_ _2\"></span>en gerap<span class=\"_ _2\"></span>por<span class=\"_ _6\"></span>teerd, be\u00ef<span class=\"_ _2\"></span>nvloe<span class=\"_ _2\"></span>d worden do<span class=\"_ _2\"></span>or wisselk<span class=\"_ _0\"></span>oersschommelingen.V<span class=\"_ _0\"></span>eran<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen in wis<span class=\"_ _2\"></span>selkoers<span class=\"_ _2\"></span>en kunne<span class=\"_ _2\"></span>n ook ee<span class=\"_ _2\"></span>n impac<span class=\"_ _2\"></span>t op lang<span class=\"_ _2\"></span>e t<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>rmijn heb<span class=\"_ _2\"></span>ben op onze verkoopvolumes. Bij<span class=\"_ _2\"></span>voorb<span class=\"_ _2\"></span>eeld, wannee<span class=\"_ _2\"></span>r er een l<span class=\"_ _2\"></span>angdu<span class=\"_ _2\"></span>rige on<span class=\"_ _2\"></span>twaard<span class=\"_ _2\"></span>ing is van de euro, kunnen o<span class=\"_ _2\"></span>nze volumes s<span class=\"_ _2\"></span>tijgen do<span class=\"_ _2\"></span>ordat we c<span class=\"_ _2\"></span>ompe<span class=\"_ _2\"></span>titiever worden in d<span class=\"_ _2\"></span>e mark<span class=\"_ _2\"></span>ten bu<span class=\"_ _2\"></span>iten de eurozone. Daar<span class=\"_ _6\"></span>tegenover staat d<span class=\"_ _2\"></span>at een la<span class=\"_ _2\"></span>ngdur<span class=\"_ _2\"></span>ige vers<span class=\"_ _2\"></span>terking van de e<span class=\"_ _2\"></span>uro tot een daling van d<span class=\"_ _2\"></span>e verkoopvolume<span class=\"_ _2\"></span>s en prijzenc<span class=\"_ _2\"></span>oncu<span class=\"_ _2\"></span>rrentie kan leid<span class=\"_ _2\"></span>en in de mar<span class=\"_ _2\"></span>k<span class=\"_ _2\"></span>ten buiten Europa. De volg<span class=\"_ _2\"></span>ende t<span class=\"_ _2\"></span>abel toon<span class=\"_ _2\"></span>t de pos<span class=\"_ _2\"></span>ten die het m<span class=\"_ _2\"></span>ees<span class=\"_ _2\"></span>t worden blootgesteld<span class=\"_ _1a\"></span> aan wissel<span class=\"_ _0\"></span>koersrisico<span class=\"_ _1a\"></span>\u2019<span class=\"_ _0\"></span>s.(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _d4\"> </span>EU<span class=\"_ _2\"></span>R<span class=\"_ _145\"> </span>GBP<span class=\"_ _190\"> </span>USD<span class=\"_ _46\"> </span><span class=\"lsb4 wsb2\">TRY<span class=\"_ _75\"> </span><span class=\"ls72 ws70\">TOT<span class=\"_ _0\"></span>A<span class=\"_ _2\"></span>AL</span></span>Net<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>bloo<span class=\"_ _2\"></span>tst<span class=\"_ _2\"></span>ellin<span class=\"_ _2\"></span>g per 31 d<span class=\"_ _2\"></span>ecem<span class=\"_ _2\"></span>ber 20<span class=\"_ _2\"></span>22 voor voor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te (<span class=\"_ _2\"></span>9.<span class=\"_ _2\"></span>7<span class=\"_ _6\"></span>5<span class=\"_ _6\"></span>3<span class=\"_ _2\"></span>)<span class=\"_ _6f\"> </span>1<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>3<span class=\"_ _134\"> </span>14<span class=\"_ _2\"></span>.6<span class=\"_ _2\"></span>40<span class=\"_ _44\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _11f\"> </span><span class=\"ls4c ws4a\">6.<span class=\"_ _2\"></span>880</span></span>bedrijfsactiviteitenHand<span class=\"_ _2\"></span>els<span class=\"_ _2\"></span>- en overige vord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en<span class=\"_ _1f2\"> </span><span class=\"ls5a ws58\">7.<span class=\"_ _6\"></span>4<span class=\"_ _2\"></span>2<span class=\"_ _26\"></span>9<span class=\"_ _2\"></span> <span class=\"_ _66\"> </span></span>99 <span class=\"_ _126\"> </span><span class=\"ls58 ws56\">18.0<span class=\"_ _2\"></span>65 <span class=\"_ _92\"> </span></span>-<span class=\"_ _e4\"> </span><span class=\"ls57 ws55\">25.<span class=\"_ _2\"></span>593<span class=\"_ _2\"></span> </span>Liquide middele<span class=\"_ _2\"></span>n<span class=\"_ _1f3\"> </span>21.353 <span class=\"_ _12c\"> </span>2<span class=\"_ _2\"></span>.0<span class=\"_ _2\"></span>59 <span class=\"_ _32\"> </span>1<span class=\"_ _6\"></span>5<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>76<span class=\"_ _2\"></span> <span class=\"_ _44\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _92\"> </span><span class=\"ls53 ws51\">38.488<span class=\"_ _2\"></span> </span></span>Hand<span class=\"_ _2\"></span>els<span class=\"_ _2\"></span>- en overige s<span class=\"_ _2\"></span>chuld<span class=\"_ _2\"></span>en<span class=\"_ _a\"> </span><span class=\"ls69 ws67\">(38<span class=\"_ _2\"></span>.5<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>5)<span class=\"_ _11e\"> </span><span class=\"lsd wsd\">(<span class=\"_ _2\"></span>165)<span class=\"_ _134\"> </span></span>(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>50<span class=\"_ _2\"></span>2)<span class=\"_ _67\"> </span></span>-<span class=\"_ _92\"> </span><span class=\"ls6 ws6\">(57<span class=\"_ _24\"></span>.201<span class=\"_ _0\"></span>)</span>Net<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>bloo<span class=\"_ _2\"></span>tst<span class=\"_ _2\"></span>ellin<span class=\"_ _2\"></span>g per 31 d<span class=\"_ _2\"></span>ecem<span class=\"_ _2\"></span>ber 20<span class=\"_ _2\"></span>21 voor voor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te 12<span class=\"_ _6\"></span>.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>41<span class=\"_ _154\"> </span>3.385<span class=\"_ _6f\"> </span>1<span class=\"_ _2\"></span>7.<span class=\"_ _2\"></span>1<span class=\"_ _6\"></span>2<span class=\"_ _6\"></span>0<span class=\"_ _45\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _e5\"> </span><span class=\"ls89 ws87\">3<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>6</span></span>bedrijfsactiviteitenHand<span class=\"_ _2\"></span>els<span class=\"_ _2\"></span>- en overige vord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en<span class=\"_ _ef\"> </span>8.803 <span class=\"_ _145\"> </span>86 <span class=\"_ _126\"> </span><span class=\"ls90 ws8e\">15<span class=\"_ _2\"></span>.393<span class=\"_ _2\"></span> <span class=\"_ _92\"> </span></span>-<span class=\"_ _11f\"> </span><span class=\"ls57 ws55\">24.<span class=\"_ _2\"></span>281 </span>Liquide middele<span class=\"_ _2\"></span>n<span class=\"_ _4d\"> </span><span class=\"ls0 ws0\">25.820 <span class=\"_ _75\"> </span><span class=\"ls4f ws4d\">4.5<span class=\"_ _2\"></span>58 <span class=\"_ _154\"> </span><span class=\"ls57 ws55\">2<span class=\"_ _2\"></span>1.<span class=\"_ _2\"></span>016 <span class=\"_ _1d3\"> </span></span></span>-<span class=\"_ _11f\"> </span><span class=\"ls6 ws6\">51.39<span class=\"_ _0\"></span>4 </span></span>Hand<span class=\"_ _2\"></span>els<span class=\"_ _2\"></span>- en overige s<span class=\"_ _2\"></span>chuld<span class=\"_ _2\"></span>en<span class=\"_ _1f4\"> </span>(2<span class=\"_ _2\"></span>2.1<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>2)<span class=\"_ _75\"> </span>(<span class=\"_ _6\"></span>1.<span class=\"_ _2\"></span>25<span class=\"_ _2\"></span>9)<span class=\"_ _e7\"> </span><span class=\"ls66 ws64\">(<span class=\"_ _26\"></span>1<span class=\"_ _2\"></span>9.<span class=\"_ _26\"></span>2<span class=\"_ _2\"></span>8<span class=\"_ _6\"></span>8<span class=\"_ _6\"></span>)<span class=\"_ _92\"> </span></span>-<span class=\"_ _66\"> </span><span class=\"lsb1 wsaf\">(4<span class=\"_ _2\"></span>2.<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>9)</span>T<span class=\"_ _24\"></span>ota<span class=\"_ _2\"></span>al stopgezette bedrijfsac<span class=\"_ _2\"></span>tiviteiten<span class=\"_ _40\"> </span>(42<span class=\"_ _2\"></span>.<span class=\"_ _6\"></span>83<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>)<span class=\"_ _94\"> </span>(1<span class=\"_ _2\"></span>.026)<span class=\"_ _98\"> </span>(5.<span class=\"_ _2\"></span>010)<span class=\"_ _121\"> </span><span class=\"ls63 ws61\">1.1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>9 <span class=\"_ _1e7\"> </span><span class=\"lsab wsa9\">(<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>7.<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>5<span class=\"_ _6\"></span>)</span></span>De volg<span class=\"_ _2\"></span>ende t<span class=\"_ _2\"></span>abel g<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>e sensib<span class=\"_ _2\"></span>iliteitsa<span class=\"_ _2\"></span>nalyse we<span class=\"_ _2\"></span>er van de eind<span class=\"_ _2\"></span>ejaars<span class=\"_ _2\"></span>balans in G<span class=\"_ _2\"></span>BP en USD als d<span class=\"_ _2\"></span>e euro met 1<span class=\"_ _2\"></span>0% ver<span class=\"_ _2\"></span>z<span class=\"_ _2\"></span>wak<span class=\"_ _2\"></span>t.(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _9e\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _5f\"> </span>2021</span>In GBP<span class=\"_ _1dd\"> </span>221 <span class=\"_ _154\"> </span><span class=\"ls75 ws73\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.6<span class=\"_ _2\"></span>01)</span>Wijziging<span class=\"_ _2\"></span>en in re\u00eb<span class=\"_ _2\"></span>le waarde van -<span class=\"_ _66\"> </span><span class=\"ls8a ws88\">(<span class=\"_ _6\"></span>1<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>)</span>afgeleide<span class=\"_ _0\"></span> financi\u00eble instru<span class=\"_ _0\"></span>m<span class=\"_ _2\"></span>ent<span class=\"_ _0\"></span>enWijziging i<span class=\"_ _2\"></span>n boe<span class=\"_ _2\"></span>kwa<span class=\"_ _2\"></span>arde van 221 <span class=\"_ _174\"> </span><span class=\"ls8a ws88\">3<span class=\"_ _2\"></span>76<span class=\"_ _6\"></span> <span class=\"_ _0\"></span></span>mone<span class=\"_ _2\"></span>taire activa en p<span class=\"_ _2\"></span>assivaIn USD<span class=\"_ _184\"> </span><span class=\"ls56 ws54\">1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>62<span class=\"_ _2\"></span>7 <span class=\"_ _12c\"> </span><span class=\"ls89 ws87\">1<span class=\"_ _2\"></span>.90<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span> </span></span>Wijziging<span class=\"_ _2\"></span>en in re\u00eb<span class=\"_ _2\"></span>le waarde van -<span class=\"_ _6e\"> </span>-afgeleide<span class=\"_ _0\"></span> financi\u00eble instru<span class=\"_ _0\"></span>m<span class=\"_ _2\"></span>ent<span class=\"_ _0\"></span>enWijziging i<span class=\"_ _2\"></span>n boe<span class=\"_ _2\"></span>kwa<span class=\"_ _2\"></span>arde van 1<span class=\"_ _2\"></span>.62<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span> <span class=\"_ _6f\"> </span><span class=\"ls0 ws0\">1.<span class=\"_ _0\"></span>902 </span>mone<span class=\"_ _2\"></span>taire activa en p<span class=\"_ _2\"></span>assivaDe volg<span class=\"_ _2\"></span>ende t<span class=\"_ _2\"></span>abel g<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>e sensib<span class=\"_ _2\"></span>iliteitsa<span class=\"_ _2\"></span>nalyse we<span class=\"_ _2\"></span>er van de eind<span class=\"_ _2\"></span>ejaars<span class=\"_ _2\"></span>balans in G<span class=\"_ _2\"></span>BP en USD als d<span class=\"_ _2\"></span>e euro met 1<span class=\"_ _2\"></span>0% verst<span class=\"_ _0\"></span>erk<span class=\"_ _2\"></span>t:(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _9e\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _5f\"> </span>2021</span>In GBP<span class=\"_ _17b\"> </span><span class=\"ls44 ws42\">(<span class=\"_ _2\"></span>181)<span class=\"_ _1e\"> </span><span class=\"ls9c ws9a\">1.310</span></span>Wijziging<span class=\"_ _2\"></span>en in re\u00eb<span class=\"_ _2\"></span>le waarde van -<span class=\"_ _11a\"> </span><span class=\"ls69 ws67\">1.<span class=\"_ _2\"></span>61<span class=\"_ _2\"></span>8</span>afgeleide<span class=\"_ _0\"></span> financi\u00eble instru<span class=\"_ _0\"></span>m<span class=\"_ _2\"></span>ent<span class=\"_ _0\"></span>enWijziging i<span class=\"_ _2\"></span>n boe<span class=\"_ _2\"></span>kwa<span class=\"_ _2\"></span>arde van (<span class=\"_ _2\"></span>181)<span class=\"_ _127\"> </span><span class=\"ls69 ws67\">(30<span class=\"_ _2\"></span>8)</span>mone<span class=\"_ _2\"></span>taire activa en p<span class=\"_ _2\"></span>assivaIn USD<span class=\"_ _1f5\"> </span><span class=\"ls44 ws42\">(1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>331)<span class=\"_ _7c\"> </span><span class=\"ls9c ws9a\">(1.556<span class=\"_ _0\"></span>)</span></span>Wijziging<span class=\"_ _2\"></span>en in re\u00eb<span class=\"_ _2\"></span>le waarde van -<span class=\"_ _6e\"> </span>-afgeleide<span class=\"_ _0\"></span> financi\u00eble instru<span class=\"_ _0\"></span>m<span class=\"_ _2\"></span>ent<span class=\"_ _0\"></span>enWijziging i<span class=\"_ _2\"></span>n boe<span class=\"_ _2\"></span>kwa<span class=\"_ _2\"></span>arde van (<span class=\"_ _2\"></span>1.<span class=\"_ _2\"></span>331)<span class=\"_ _e7\"> </span><span class=\"ls5b ws59\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>6)</span>mone<span class=\"_ _2\"></span>taire activa en p<span class=\"_ _2\"></span>assiva",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-92-5": {
   "value": "T<span class=\"_ _1\"></span>o<span class=\"_ _2\"></span>elicht<span class=\"_ _0\"></span>ing 6.<span class=\"_ _2\"></span> Personeelsk<span class=\"_ _0\"></span>ost<span class=\"_ _1a\"></span>enDe volg<span class=\"_ _2\"></span>ende t<span class=\"_ _2\"></span>abel g<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>e per<span class=\"_ _2\"></span>sone<span class=\"_ _2\"></span>elskosten weer vo<span class=\"_ _2\"></span>or de jaren afge<span class=\"_ _2\"></span>sloten op 31 dec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 2022 en 2021:(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _183\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _12c\"> </span>2021</span>T<span class=\"_ _24\"></span>otaal personeelskosten<span class=\"_ _0\"></span> voor 78<span class=\"_ _2\"></span>.049<span class=\"_ _2\"></span> <span class=\"_ _18e\"> </span>83<span class=\"_ _2\"></span>.0<span class=\"_ _2\"></span>69 voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenLonen en we<span class=\"_ _2\"></span>dden<span class=\"_ _18c\"> </span><span class=\"ls2 ws2\">55.7<span class=\"_ _0\"></span>86 <span class=\"_ _175\"> </span><span class=\"ls93 ws91\">5<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>494<span class=\"_ _2\"></span> </span></span>Socialezek<span class=\"_ _0\"></span>erheidskost<span class=\"_ _1a\"></span>en<span class=\"_ _10f\"> </span><span class=\"ls0 ws0\">11.846 <span class=\"_ _7d\"> </span><span class=\"ls59 ws57\">1<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>7 </span></span>Pensioenk<span class=\"_ _0\"></span>osten<span class=\"_ _185\"> </span><span class=\"ls0 ws0\">3.488 <span class=\"_ _7c\"> </span><span class=\"ls17 ws17\">1.<span class=\"_ _0\"></span>999 </span></span>Overige personeelsk<span class=\"_ _0\"></span>osten<span class=\"_ _18f\"> </span><span class=\"ls8a ws88\">6<span class=\"_ _2\"></span>.9<span class=\"_ _6\"></span>2<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span> <span class=\"_ _7d\"> </span><span class=\"ls57 ws55\">6.<span class=\"_ _2\"></span>459<span class=\"_ _2\"></span> </span></span>T<span class=\"_ _0\"></span>otaal s<span class=\"_ _2\"></span>top<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te 2<span class=\"_ _2\"></span>5<span class=\"_ _6\"></span>.76<span class=\"_ _6\"></span>3<span class=\"_ _2\"></span> <span class=\"_ _80\"> </span><span class=\"ls0 ws0\">83.<span class=\"_ _2\"></span>593 </span>bedrijfsactiviteitenDe Pers<span class=\"_ _2\"></span>one<span class=\"_ _2\"></span>elskosten daald<span class=\"_ _2\"></span>en doo<span class=\"_ _2\"></span>r een da<span class=\"_ _2\"></span>ling van de FTE (zie hie<span class=\"_ _2\"></span>ronder) in co<span class=\"_ _2\"></span>mbinatie m<span class=\"_ _2\"></span>et een g<span class=\"_ _2\"></span>oed<span class=\"_ _2\"></span>kopere be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>struc<span class=\"_ _2\"></span>tuur na de trans<span class=\"_ _2\"></span>actie. Het totaal b<span class=\"_ _2\"></span>edra<span class=\"_ _2\"></span>agt \u20ac 78,<span class=\"_ _1a\"></span>0 miljo<span class=\"_ _2\"></span>en voor de vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tgezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten, tegenover \u20ac 83,0 miljo<span class=\"_ _2\"></span>en op 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2021. Het ge<span class=\"_ _2\"></span>midd<span class=\"_ _2\"></span>eld aan<span class=\"_ _2\"></span>tal werkn<span class=\"_ _2\"></span>emer<span class=\"_ _2\"></span>s in 2022 en 2021 be<span class=\"_ _2\"></span>droeg resp<span class=\"_ _2\"></span>ectievelijk 1.139 and 1.158 (beide in vol<span class=\"_ _2\"></span>tijdse e<span class=\"_ _2\"></span>quivale<span class=\"_ _2\"></span>nten<span class=\"_ _1a\"></span>) voor de vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tgezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten. De<span class=\"_ _2\"></span>eltij<span class=\"_ _2\"></span>dse werkn<span class=\"_ _2\"></span>emer<span class=\"_ _2\"></span>s zijn op prop<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>nele b<span class=\"_ _2\"></span>asis op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men.2022<span class=\"_ _12c\"> </span>2021Gem<span class=\"_ _2\"></span>idde<span class=\"_ _2\"></span>ld aan<span class=\"_ _2\"></span>tal werk<span class=\"_ _2\"></span>nem<span class=\"_ _2\"></span>ers van 1<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>39<span class=\"_ _32\"> </span>1<span class=\"_ _2\"></span>.15<span class=\"_ _2\"></span>8voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenGemi<span class=\"_ _2\"></span>ddel<span class=\"_ _2\"></span>d aantal 785<span class=\"_ _190\"> </span><span class=\"ls57 ws55\">801</span>werknemers- arbeidersGemi<span class=\"_ _2\"></span>ddel<span class=\"_ _2\"></span>d aantal 354<span class=\"_ _14a\"> </span>357werknemers- bediendenGem<span class=\"_ _2\"></span>idde<span class=\"_ _2\"></span>ld aan<span class=\"_ _2\"></span>tal werk<span class=\"_ _2\"></span>nem<span class=\"_ _2\"></span>ers van 2<span class=\"_ _2\"></span>.372<span class=\"_ _8d\"> </span><span class=\"ls51 ws4f\">2<span class=\"_ _6\"></span>.67<span class=\"_ _2\"></span>3</span>stopgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenT<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 7<span class=\"_ _24\"></span>. Ove<span class=\"_ _1a\"></span>rige opb<span class=\"_ _1a\"></span>ren<span class=\"_ _1a\"></span>gst<span class=\"_ _0\"></span>en en k<span class=\"_ _0\"></span>ost<span class=\"_ _0\"></span>en(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _191\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _86\"> </span>2021</span>Overig<span class=\"_ _2\"></span>e inkomste<span class=\"_ _2\"></span>n voor voor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te 316 <span class=\"_ _95\"> </span><span class=\"ls16 ws16\">1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>41 </span>bedrijfsactiviteitenWisselk<span class=\"_ _0\"></span>oerswinst<span class=\"_ _1a\"></span>en<span class=\"_ _9f\"> </span><span class=\"lsb0 wsae\">(6<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>)<span class=\"_ _134\"> </span><span class=\"ls0 ws0\">6 </span></span>Huuropbrengsten van zonne-<span class=\"_ _2\"></span>ene<span class=\"_ _2\"></span>rgie-308 <span class=\"_ _160\"> </span><span class=\"ls51 ws4f\">6<span class=\"_ _2\"></span>31 </span>install<span class=\"_ _2\"></span>aties op da<span class=\"_ _2\"></span>kenV<span class=\"_ _0\"></span>erkoop<span class=\"_ _1a\"></span> van ener<span class=\"_ _0\"></span>giecer<span class=\"_ _6\"></span>tificat<span class=\"_ _0\"></span>en<span class=\"_ _192\"> </span><span class=\"ls90 ws8e\">(<span class=\"_ _2\"></span>10)<span class=\"_ _32\"> </span><span class=\"ls58 ws56\">14 </span></span>Subsidies<span class=\"_ _20\"> </span><span class=\"ls4f ws4d\">16 <span class=\"_ _11e\"> </span><span class=\"ls0 ws0\">43 </span></span>Winst o<span class=\"_ _2\"></span>p verkoop van vaste activa<span class=\"_ _119\"> </span>2 <span class=\"_ _121\"> </span><span class=\"ls57 ws55\">59 </span>Ove<span class=\"_ _2\"></span>rig<span class=\"_ _2\"></span>e<span class=\"_ _193\"> </span><span class=\"ls0 ws0\">64 <span class=\"_ _93\"> </span><span class=\"ls57 ws55\">289<span class=\"_ _2\"></span> </span></span>T<span class=\"_ _24\"></span>ota<span class=\"_ _2\"></span>al stopgezette bedrijfsac<span class=\"_ _2\"></span>tiviteiten<span class=\"_ _8b\"> </span><span class=\"ls0 ws0\">1.<span class=\"_ _2\"></span>879 <span class=\"_ _194\"> </span>2<span class=\"_ _2\"></span>.23<span class=\"_ _2\"></span>5 </span>Overig<span class=\"_ _2\"></span>e k<span class=\"_ _1a\"></span>oste<span class=\"_ _2\"></span>n voor voor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te 72<span class=\"_ _2\"></span>.308 <span class=\"_ _59\"> </span><span class=\"ls0 ws0\">46<span class=\"_ _2\"></span>.85<span class=\"_ _2\"></span>0 </span>bedrijfsactiviteitenDiensten<span class=\"_ _0\"></span> en diverse goederen<span class=\"_ _49\"> </span><span class=\"ls59 ws57\">4<span class=\"_ _2\"></span>4.1<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span> <span class=\"_ _96\"> </span><span class=\"ls58 ws56\">20.001 </span></span>Ver<span class=\"_ _2\"></span>ko<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>p<span class=\"_ _2\"></span>ko<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>n<span class=\"_ _21\"> </span><span class=\"ls8a ws88\">26<span class=\"_ _6\"></span>.9<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span> <span class=\"_ _195\"> </span><span class=\"ls56 ws54\">26.<span class=\"_ _2\"></span>63<span class=\"_ _2\"></span>8 </span></span>Wisselk<span class=\"_ _0\"></span>oersverlie<span class=\"_ _0\"></span>zen<span class=\"_ _196\"> </span><span class=\"ls69 ws67\">(9<span class=\"_ _2\"></span>2)<span class=\"_ _7d\"> </span><span class=\"ls57 ws55\">28<span class=\"_ _2\"></span>4</span></span>Belas<span class=\"_ _2\"></span>ting op onro<span class=\"_ _2\"></span>erend g<span class=\"_ _2\"></span>oe<span class=\"_ _2\"></span>d<span class=\"_ _10f\"> </span><span class=\"ls59 ws57\">1.1<span class=\"_ _2\"></span>26<span class=\"_ _2\"></span> <span class=\"_ _94\"> </span></span>710 Ove<span class=\"_ _2\"></span>rig<span class=\"_ _2\"></span>e<span class=\"_ _197\"> </span><span class=\"lsb9 wsb8\">1<span class=\"_ _2\"></span>74<span class=\"_ _6\"></span> <span class=\"_ _89\"> </span><span class=\"ls5d ws5b\">(78<span class=\"_ _2\"></span>3)</span></span>T<span class=\"_ _24\"></span>ota<span class=\"_ _2\"></span>al stopgezette bedrijfsac<span class=\"_ _2\"></span>tiviteiten<span class=\"_ _125\"> </span><span class=\"ls0 ws0\">20.<span class=\"_ _2\"></span>455 <span class=\"_ _42\"> </span><span class=\"lsa2 wsa0\">68<span class=\"_ _6\"></span>.<span class=\"_ _2\"></span>76<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span> </span></span>De overig<span class=\"_ _2\"></span>e opb<span class=\"_ _2\"></span>rengsten ui<span class=\"_ _2\"></span>t de voor<span class=\"_ _6\"></span>tgezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten be<span class=\"_ _2\"></span>staan vo<span class=\"_ _2\"></span>ornam<span class=\"_ _2\"></span>elijk ui<span class=\"_ _2\"></span>t een wins<span class=\"_ _2\"></span>t in verban<span class=\"_ _2\"></span>d met ont<span class=\"_ _2\"></span>vang<span class=\"_ _2\"></span>en huurb<span class=\"_ _2\"></span>etalin<span class=\"_ _2\"></span>gen van de<span class=\"_ _2\"></span>rden die d<span class=\"_ _2\"></span>e ruimte voor d<span class=\"_ _2\"></span>e installa<span class=\"_ _2\"></span>tie van zonnepan<span class=\"_ _2\"></span>elen hu<span class=\"_ _2\"></span>ren.De overige kosten voor de voor<span class=\"_ _2\"></span>tg<span class=\"_ _2\"></span>ezette bedr<span class=\"_ _2\"></span>ijfs<span class=\"_ _2\"></span>activi<span class=\"_ _2\"></span>teiten stege<span class=\"_ _2\"></span>n met \u20ac 2<span class=\"_ _0\"></span>5<span class=\"_ _2\"></span>,5 miljoe<span class=\"_ _2\"></span>n t<span class=\"_ _0\"></span>ot \u20ac 72,3 miljoe<span class=\"_ _2\"></span>n voor het jaar afgesl<span class=\"_ _2\"></span>oten op 3<span class=\"_ _0\"></span>1 de<span class=\"_ _2\"></span>cemb<span class=\"_ _2\"></span>er 2022 tegenover \u20ac 46,8 miljo<span class=\"_ _2\"></span>en voor het jaar afge<span class=\"_ _2\"></span>sloten op 31 <span class=\"_ _0\"></span>d<span class=\"_ _2\"></span>ece<span class=\"_ _2\"></span>mber 2021. De be<span class=\"_ _2\"></span>langri<span class=\"_ _2\"></span>jkste comp<span class=\"_ _2\"></span>one<span class=\"_ _2\"></span>nt van de o<span class=\"_ _0\"></span>ve<span class=\"_ _2\"></span>rige kosten zijn diensten en diverse<span class=\"_ _2\"></span> goe<span class=\"_ _2\"></span>deren, die voo<span class=\"_ _2\"></span>rname<span class=\"_ _2\"></span>lijk elek<span class=\"_ _2\"></span>tri<span class=\"_ _2\"></span>citeit en gas, on<span class=\"_ _2\"></span>derh<span class=\"_ _2\"></span>oud en herstell<span class=\"_ _0\"></span>ingen en int<span class=\"_ _0\"></span>erim-<span class=\"_ _2\"></span>arbeiders om<span class=\"_ _1a\"></span>vatten. <span class=\"_ _0\"></span>V<span class=\"_ _1a\"></span>erk<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>opk<span class=\"_ _0\"></span>osten omvat<span class=\"_ _2\"></span>ten voorname<span class=\"_ _2\"></span>lijk transpor<span class=\"_ _6\"></span>t en commissi<span class=\"_ _2\"></span>es. De toenam<span class=\"_ _2\"></span>e van <span class=\"_ _1a\"></span>overige kosten heef<span class=\"_ _2\"></span>t voor<span class=\"_ _2\"></span>name<span class=\"_ _2\"></span>lijk te <span class=\"_ _0\"></span>m<span class=\"_ _2\"></span>aken met de stijgin<span class=\"_ _2\"></span>g van de energie<span class=\"_ _2\"></span>-, onde<span class=\"_ _2\"></span>rhou<span class=\"_ _2\"></span>ds- en transp<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tkosten.De kosten voor on<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>zoek en o<span class=\"_ _2\"></span>ntw<span class=\"_ _2\"></span>ikkeling zijn oo<span class=\"_ _2\"></span>k opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en in \u2018Overi<span class=\"_ _2\"></span>ge kosten\u2019<span class=\"_ _24\"></span>. V<span class=\"_ _0\"></span>oo<span class=\"_ _2\"></span>r de voor<span class=\"_ _6\"></span>tgezet<span class=\"_ _2\"></span>te bedrij<span class=\"_ _2\"></span>fsac<span class=\"_ _2\"></span>tivitei<span class=\"_ _2\"></span>ten maak<span class=\"_ _2\"></span>te de groe<span class=\"_ _2\"></span>p \u20ac 6,1 miljoen aan o<span class=\"_ _2\"></span>nder<span class=\"_ _2\"></span>zoeks<span class=\"_ _2\"></span>- en ont<span class=\"_ _2\"></span>wik<span class=\"_ _2\"></span>kelingskosten tijdens de 12 maan<span class=\"_ _2\"></span>den ein<span class=\"_ _2\"></span>dige<span class=\"_ _2\"></span>nd op 31 dec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 2022 (2<span class=\"_ _0\"></span>021: \u20ac 4,9 miljo<span class=\"_ _2\"></span>en)<span class=\"_ _0\"></span>. Een van de com<span class=\"_ _2\"></span>peti<span class=\"_ _2\"></span>tieve voordele<span class=\"_ _2\"></span>n van ons be<span class=\"_ _2\"></span>drijf is onze lange tra<span class=\"_ _2\"></span>ckrec<span class=\"_ _2\"></span>ord van creativ<span class=\"_ _2\"></span>iteit e<span class=\"_ _2\"></span>n innovatie. De groep s<span class=\"_ _2\"></span>treef<span class=\"_ _2\"></span>t er<span class=\"_ _2\"></span>naar om v<span class=\"_ _2\"></span>ia ond<span class=\"_ _2\"></span>erzoe<span class=\"_ _2\"></span>k en ont<span class=\"_ _2\"></span>wik<span class=\"_ _2\"></span>keling de produ<span class=\"_ _2\"></span>ctiec<span class=\"_ _2\"></span>apaci<span class=\"_ _2\"></span>teit con<span class=\"_ _2\"></span>tinu te optimalise<span class=\"_ _2\"></span>ren en ont<span class=\"_ _2\"></span>werp<span class=\"_ _2\"></span>en aan te bied<span class=\"_ _2\"></span>en die onze kla<span class=\"_ _2\"></span>nten aanspre<span class=\"_ _2\"></span>ken. T<span class=\"_ _24\"></span>rend<span class=\"_ _2\"></span>s in produ<span class=\"_ _2\"></span>ctontw<span class=\"_ _2\"></span>ikkeling en -<span class=\"_ _2\"></span>innovatie worde<span class=\"_ _2\"></span>n van nabij opg<span class=\"_ _2\"></span>evolgd do<span class=\"_ _2\"></span>or voor<span class=\"_ _6\"></span>tdurend te testen en te analysere<span class=\"_ _2\"></span>n. Daarb<span class=\"_ _2\"></span>ij prob<span class=\"_ _2\"></span>eren we voora<span class=\"_ _2\"></span>l in te spele<span class=\"_ _2\"></span>n op de wens<span class=\"_ _2\"></span>en van onze klanten en o<span class=\"_ _2\"></span>p ont<span class=\"_ _2\"></span>wikkeling<span class=\"_ _2\"></span>en in de mar<span class=\"_ _2\"></span>k<span class=\"_ _2\"></span>t.K<span class=\"_ _0\"></span>walitatieve en kwantitatieve toelichtingen<span class=\"ls0 ws0\"> </span>over het ma<span class=\"_ _2\"></span>rkt<span class=\"_ _2\"></span>risic<span class=\"_ _2\"></span>oWisselkoersrisicoWe zijn in aanzienlijke mate bloot<span class=\"_ _2\"></span>gesteld a<span class=\"_ _2\"></span>an de waard<span class=\"_ _2\"></span>e van de Amer<span class=\"_ _2\"></span>ikaanse do<span class=\"_ _2\"></span>llar voor d<span class=\"_ _2\"></span>e voor<span class=\"_ _2\"></span>tg<span class=\"_ _2\"></span>ezette be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten. Bijg<span class=\"_ _2\"></span>evolg zijn onze finan<span class=\"_ _2\"></span>ci\u00eble re<span class=\"_ _2\"></span>sultaten onde<span class=\"_ _2\"></span>rhevig a<span class=\"_ _2\"></span>an de gevol<span class=\"_ _2\"></span>gen van transa<span class=\"_ _2\"></span>cties in vre<span class=\"_ _2\"></span>emde valuta\u2019<span class=\"_ _0\"></span>s en om<span class=\"_ _2\"></span>zettin<span class=\"_ _2\"></span>gsversch<span class=\"_ _2\"></span>illen die vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>vlo<span class=\"_ _2\"></span>eien u<span class=\"_ _2\"></span>it wisselk<span class=\"_ _0\"></span>oersschommelingen, voorna<span class=\"_ _0\"></span>m<span class=\"_ _2\"></span>elijk<span class=\"_ _1a\"></span> de wisselk<span class=\"_ _0\"></span>oers tussen d<span class=\"_ _2\"></span>e EUR en de USD. Het aand<span class=\"_ _2\"></span>eel van onze inkomsten dat in de ver<span class=\"_ _2\"></span>schille<span class=\"_ _2\"></span>nde valu<span class=\"_ _2\"></span>ta\u2019<span class=\"_ _0\"></span>s is opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en, stemt nie<span class=\"_ _2\"></span>t exact overeen m<span class=\"_ _2\"></span>et de inkomsten afkomstig ui<span class=\"_ _2\"></span>t elke regio, omda<span class=\"_ _2\"></span>t wij onze klanten so<span class=\"_ _2\"></span>ms facturere<span class=\"_ _2\"></span>n in een an<span class=\"_ _2\"></span>dere valut<span class=\"_ _2\"></span>a dan hun pl<span class=\"_ _2\"></span>aatseli<span class=\"_ _2\"></span>jke v<span class=\"_ _0\"></span>a<span class=\"_ _2\"></span>luta. Onze gec<span class=\"_ _2\"></span>onsol<span class=\"_ _2\"></span>idee<span class=\"_ _2\"></span>rde jaarre<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>ening is o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>steld in euro. Hierd<span class=\"_ _2\"></span>oor zijn we bl<span class=\"_ _2\"></span>ootge<span class=\"_ _2\"></span>steld aan h<span class=\"_ _2\"></span>et omzet<span class=\"_ _2\"></span>tingsr<span class=\"_ _2\"></span>isico bij de voo<span class=\"_ _2\"></span>rbe<span class=\"_ _2\"></span>reiding van onze ge<span class=\"_ _2\"></span>cons<span class=\"_ _2\"></span>olide<span class=\"_ _2\"></span>erde jaarrekening wan<span class=\"_ _2\"></span>neer we d<span class=\"_ _2\"></span>e jaarrekening<span class=\"_ _2\"></span>en van onze doc<span class=\"_ _2\"></span>hteronder<span class=\"_ _2\"></span>nemin<span class=\"_ _2\"></span>gen omzet<span class=\"_ _2\"></span>ten die e<span class=\"_ _2\"></span>en ande<span class=\"_ _2\"></span>re func<span class=\"_ _2\"></span>tionel<span class=\"_ _2\"></span>e valuta he<span class=\"_ _2\"></span>bbe<span class=\"_ _2\"></span>n dan de euro. Een dee<span class=\"_ _2\"></span>l van onze activa, pa<span class=\"_ _2\"></span>ssiva, op<span class=\"_ _2\"></span>brengs<span class=\"_ _2\"></span>ten en kosten zijn uitge<span class=\"_ _2\"></span>druk<span class=\"_ _2\"></span>t in versch<span class=\"_ _2\"></span>illend<span class=\"_ _2\"></span>e ande<span class=\"_ _2\"></span>re valuta\u2019<span class=\"_ _0\"></span>s dan EUR, voor<span class=\"_ _2\"></span>nameli<span class=\"_ _2\"></span>jk USD. Daard<span class=\"_ _2\"></span>oor kunn<span class=\"_ _2\"></span>en onze gec<span class=\"_ _2\"></span>onsoli<span class=\"_ _2\"></span>dee<span class=\"_ _2\"></span>rde be<span class=\"_ _2\"></span>drijf<span class=\"_ _2\"></span>sresul<span class=\"_ _2\"></span>taten, die in euro word<span class=\"_ _2\"></span>en gerap<span class=\"_ _2\"></span>por<span class=\"_ _6\"></span>teerd, be\u00ef<span class=\"_ _2\"></span>nvloe<span class=\"_ _2\"></span>d worden do<span class=\"_ _2\"></span>or wisselk<span class=\"_ _0\"></span>oersschommelingen.V<span class=\"_ _0\"></span>eran<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen in wis<span class=\"_ _2\"></span>selkoers<span class=\"_ _2\"></span>en kunne<span class=\"_ _2\"></span>n ook ee<span class=\"_ _2\"></span>n impac<span class=\"_ _2\"></span>t op lang<span class=\"_ _2\"></span>e t<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>rmijn heb<span class=\"_ _2\"></span>ben op onze verkoopvolumes. Bij<span class=\"_ _2\"></span>voorb<span class=\"_ _2\"></span>eeld, wannee<span class=\"_ _2\"></span>r er een l<span class=\"_ _2\"></span>angdu<span class=\"_ _2\"></span>rige on<span class=\"_ _2\"></span>twaard<span class=\"_ _2\"></span>ing is van de euro, kunnen o<span class=\"_ _2\"></span>nze volumes s<span class=\"_ _2\"></span>tijgen do<span class=\"_ _2\"></span>ordat we c<span class=\"_ _2\"></span>ompe<span class=\"_ _2\"></span>titiever worden in d<span class=\"_ _2\"></span>e mark<span class=\"_ _2\"></span>ten bu<span class=\"_ _2\"></span>iten de eurozone. Daar<span class=\"_ _6\"></span>tegenover staat d<span class=\"_ _2\"></span>at een la<span class=\"_ _2\"></span>ngdur<span class=\"_ _2\"></span>ige vers<span class=\"_ _2\"></span>terking van de e<span class=\"_ _2\"></span>uro tot een daling van d<span class=\"_ _2\"></span>e verkoopvolume<span class=\"_ _2\"></span>s en prijzenc<span class=\"_ _2\"></span>oncu<span class=\"_ _2\"></span>rrentie kan leid<span class=\"_ _2\"></span>en in de mar<span class=\"_ _2\"></span>k<span class=\"_ _2\"></span>ten buiten Europa. De volg<span class=\"_ _2\"></span>ende t<span class=\"_ _2\"></span>abel toon<span class=\"_ _2\"></span>t de pos<span class=\"_ _2\"></span>ten die het m<span class=\"_ _2\"></span>ees<span class=\"_ _2\"></span>t worden blootgesteld<span class=\"_ _1a\"></span> aan wissel<span class=\"_ _0\"></span>koersrisico<span class=\"_ _1a\"></span>\u2019<span class=\"_ _0\"></span>s.(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _d4\"> </span>EU<span class=\"_ _2\"></span>R<span class=\"_ _145\"> </span>GBP<span class=\"_ _190\"> </span>USD<span class=\"_ _46\"> </span><span class=\"lsb4 wsb2\">TRY<span class=\"_ _75\"> </span><span class=\"ls72 ws70\">TOT<span class=\"_ _0\"></span>A<span class=\"_ _2\"></span>AL</span></span>Net<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>bloo<span class=\"_ _2\"></span>tst<span class=\"_ _2\"></span>ellin<span class=\"_ _2\"></span>g per 31 d<span class=\"_ _2\"></span>ecem<span class=\"_ _2\"></span>ber 20<span class=\"_ _2\"></span>22 voor voor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te (<span class=\"_ _2\"></span>9.<span class=\"_ _2\"></span>7<span class=\"_ _6\"></span>5<span class=\"_ _6\"></span>3<span class=\"_ _2\"></span>)<span class=\"_ _6f\"> </span>1<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>3<span class=\"_ _134\"> </span>14<span class=\"_ _2\"></span>.6<span class=\"_ _2\"></span>40<span class=\"_ _44\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _11f\"> </span><span class=\"ls4c ws4a\">6.<span class=\"_ _2\"></span>880</span></span>bedrijfsactiviteitenHand<span class=\"_ _2\"></span>els<span class=\"_ _2\"></span>- en overige vord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en<span class=\"_ _1f2\"> </span><span class=\"ls5a ws58\">7.<span class=\"_ _6\"></span>4<span class=\"_ _2\"></span>2<span class=\"_ _26\"></span>9<span class=\"_ _2\"></span> <span class=\"_ _66\"> </span></span>99 <span class=\"_ _126\"> </span><span class=\"ls58 ws56\">18.0<span class=\"_ _2\"></span>65 <span class=\"_ _92\"> </span></span>-<span class=\"_ _e4\"> </span><span class=\"ls57 ws55\">25.<span class=\"_ _2\"></span>593<span class=\"_ _2\"></span> </span>Liquide middele<span class=\"_ _2\"></span>n<span class=\"_ _1f3\"> </span>21.353 <span class=\"_ _12c\"> </span>2<span class=\"_ _2\"></span>.0<span class=\"_ _2\"></span>59 <span class=\"_ _32\"> </span>1<span class=\"_ _6\"></span>5<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>76<span class=\"_ _2\"></span> <span class=\"_ _44\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _92\"> </span><span class=\"ls53 ws51\">38.488<span class=\"_ _2\"></span> </span></span>Hand<span class=\"_ _2\"></span>els<span class=\"_ _2\"></span>- en overige s<span class=\"_ _2\"></span>chuld<span class=\"_ _2\"></span>en<span class=\"_ _a\"> </span><span class=\"ls69 ws67\">(38<span class=\"_ _2\"></span>.5<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>5)<span class=\"_ _11e\"> </span><span class=\"lsd wsd\">(<span class=\"_ _2\"></span>165)<span class=\"_ _134\"> </span></span>(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>50<span class=\"_ _2\"></span>2)<span class=\"_ _67\"> </span></span>-<span class=\"_ _92\"> </span><span class=\"ls6 ws6\">(57<span class=\"_ _24\"></span>.201<span class=\"_ _0\"></span>)</span>Net<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>bloo<span class=\"_ _2\"></span>tst<span class=\"_ _2\"></span>ellin<span class=\"_ _2\"></span>g per 31 d<span class=\"_ _2\"></span>ecem<span class=\"_ _2\"></span>ber 20<span class=\"_ _2\"></span>21 voor voor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te 12<span class=\"_ _6\"></span>.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>41<span class=\"_ _154\"> </span>3.385<span class=\"_ _6f\"> </span>1<span class=\"_ _2\"></span>7.<span class=\"_ _2\"></span>1<span class=\"_ _6\"></span>2<span class=\"_ _6\"></span>0<span class=\"_ _45\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _e5\"> </span><span class=\"ls89 ws87\">3<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>6</span></span>bedrijfsactiviteitenHand<span class=\"_ _2\"></span>els<span class=\"_ _2\"></span>- en overige vord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en<span class=\"_ _ef\"> </span>8.803 <span class=\"_ _145\"> </span>86 <span class=\"_ _126\"> </span><span class=\"ls90 ws8e\">15<span class=\"_ _2\"></span>.393<span class=\"_ _2\"></span> <span class=\"_ _92\"> </span></span>-<span class=\"_ _11f\"> </span><span class=\"ls57 ws55\">24.<span class=\"_ _2\"></span>281 </span>Liquide middele<span class=\"_ _2\"></span>n<span class=\"_ _4d\"> </span><span class=\"ls0 ws0\">25.820 <span class=\"_ _75\"> </span><span class=\"ls4f ws4d\">4.5<span class=\"_ _2\"></span>58 <span class=\"_ _154\"> </span><span class=\"ls57 ws55\">2<span class=\"_ _2\"></span>1.<span class=\"_ _2\"></span>016 <span class=\"_ _1d3\"> </span></span></span>-<span class=\"_ _11f\"> </span><span class=\"ls6 ws6\">51.39<span class=\"_ _0\"></span>4 </span></span>Hand<span class=\"_ _2\"></span>els<span class=\"_ _2\"></span>- en overige s<span class=\"_ _2\"></span>chuld<span class=\"_ _2\"></span>en<span class=\"_ _1f4\"> </span>(2<span class=\"_ _2\"></span>2.1<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>2)<span class=\"_ _75\"> </span>(<span class=\"_ _6\"></span>1.<span class=\"_ _2\"></span>25<span class=\"_ _2\"></span>9)<span class=\"_ _e7\"> </span><span class=\"ls66 ws64\">(<span class=\"_ _26\"></span>1<span class=\"_ _2\"></span>9.<span class=\"_ _26\"></span>2<span class=\"_ _2\"></span>8<span class=\"_ _6\"></span>8<span class=\"_ _6\"></span>)<span class=\"_ _92\"> </span></span>-<span class=\"_ _66\"> </span><span class=\"lsb1 wsaf\">(4<span class=\"_ _2\"></span>2.<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>9)</span>T<span class=\"_ _24\"></span>ota<span class=\"_ _2\"></span>al stopgezette bedrijfsac<span class=\"_ _2\"></span>tiviteiten<span class=\"_ _40\"> </span>(42<span class=\"_ _2\"></span>.<span class=\"_ _6\"></span>83<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>)<span class=\"_ _94\"> </span>(1<span class=\"_ _2\"></span>.026)<span class=\"_ _98\"> </span>(5.<span class=\"_ _2\"></span>010)<span class=\"_ _121\"> </span><span class=\"ls63 ws61\">1.1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>9 <span class=\"_ _1e7\"> </span><span class=\"lsab wsa9\">(<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>7.<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>5<span class=\"_ _6\"></span>)</span></span>De volg<span class=\"_ _2\"></span>ende t<span class=\"_ _2\"></span>abel g<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>e sensib<span class=\"_ _2\"></span>iliteitsa<span class=\"_ _2\"></span>nalyse we<span class=\"_ _2\"></span>er van de eind<span class=\"_ _2\"></span>ejaars<span class=\"_ _2\"></span>balans in G<span class=\"_ _2\"></span>BP en USD als d<span class=\"_ _2\"></span>e euro met 1<span class=\"_ _2\"></span>0% ver<span class=\"_ _2\"></span>z<span class=\"_ _2\"></span>wak<span class=\"_ _2\"></span>t.(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _9e\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _5f\"> </span>2021</span>In GBP<span class=\"_ _1dd\"> </span>221 <span class=\"_ _154\"> </span><span class=\"ls75 ws73\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.6<span class=\"_ _2\"></span>01)</span>Wijziging<span class=\"_ _2\"></span>en in re\u00eb<span class=\"_ _2\"></span>le waarde van -<span class=\"_ _66\"> </span><span class=\"ls8a ws88\">(<span class=\"_ _6\"></span>1<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>)</span>afgeleide<span class=\"_ _0\"></span> financi\u00eble instru<span class=\"_ _0\"></span>m<span class=\"_ _2\"></span>ent<span class=\"_ _0\"></span>enWijziging i<span class=\"_ _2\"></span>n boe<span class=\"_ _2\"></span>kwa<span class=\"_ _2\"></span>arde van 221 <span class=\"_ _174\"> </span><span class=\"ls8a ws88\">3<span class=\"_ _2\"></span>76<span class=\"_ _6\"></span> <span class=\"_ _0\"></span></span>mone<span class=\"_ _2\"></span>taire activa en p<span class=\"_ _2\"></span>assivaIn USD<span class=\"_ _184\"> </span><span class=\"ls56 ws54\">1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>62<span class=\"_ _2\"></span>7 <span class=\"_ _12c\"> </span><span class=\"ls89 ws87\">1<span class=\"_ _2\"></span>.90<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span> </span></span>Wijziging<span class=\"_ _2\"></span>en in re\u00eb<span class=\"_ _2\"></span>le waarde van -<span class=\"_ _6e\"> </span>-afgeleide<span class=\"_ _0\"></span> financi\u00eble instru<span class=\"_ _0\"></span>m<span class=\"_ _2\"></span>ent<span class=\"_ _0\"></span>enWijziging i<span class=\"_ _2\"></span>n boe<span class=\"_ _2\"></span>kwa<span class=\"_ _2\"></span>arde van 1<span class=\"_ _2\"></span>.62<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span> <span class=\"_ _6f\"> </span><span class=\"ls0 ws0\">1.<span class=\"_ _0\"></span>902 </span>mone<span class=\"_ _2\"></span>taire activa en p<span class=\"_ _2\"></span>assivaDe volg<span class=\"_ _2\"></span>ende t<span class=\"_ _2\"></span>abel g<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>e sensib<span class=\"_ _2\"></span>iliteitsa<span class=\"_ _2\"></span>nalyse we<span class=\"_ _2\"></span>er van de eind<span class=\"_ _2\"></span>ejaars<span class=\"_ _2\"></span>balans in G<span class=\"_ _2\"></span>BP en USD als d<span class=\"_ _2\"></span>e euro met 1<span class=\"_ _2\"></span>0% verst<span class=\"_ _0\"></span>erk<span class=\"_ _2\"></span>t:(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _9e\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _5f\"> </span>2021</span>In GBP<span class=\"_ _17b\"> </span><span class=\"ls44 ws42\">(<span class=\"_ _2\"></span>181)<span class=\"_ _1e\"> </span><span class=\"ls9c ws9a\">1.310</span></span>Wijziging<span class=\"_ _2\"></span>en in re\u00eb<span class=\"_ _2\"></span>le waarde van -<span class=\"_ _11a\"> </span><span class=\"ls69 ws67\">1.<span class=\"_ _2\"></span>61<span class=\"_ _2\"></span>8</span>afgeleide<span class=\"_ _0\"></span> financi\u00eble instru<span class=\"_ _0\"></span>m<span class=\"_ _2\"></span>ent<span class=\"_ _0\"></span>enWijziging i<span class=\"_ _2\"></span>n boe<span class=\"_ _2\"></span>kwa<span class=\"_ _2\"></span>arde van (<span class=\"_ _2\"></span>181)<span class=\"_ _127\"> </span><span class=\"ls69 ws67\">(30<span class=\"_ _2\"></span>8)</span>mone<span class=\"_ _2\"></span>taire activa en p<span class=\"_ _2\"></span>assivaIn USD<span class=\"_ _1f5\"> </span><span class=\"ls44 ws42\">(1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>331)<span class=\"_ _7c\"> </span><span class=\"ls9c ws9a\">(1.556<span class=\"_ _0\"></span>)</span></span>Wijziging<span class=\"_ _2\"></span>en in re\u00eb<span class=\"_ _2\"></span>le waarde van -<span class=\"_ _6e\"> </span>-afgeleide<span class=\"_ _0\"></span> financi\u00eble instru<span class=\"_ _0\"></span>m<span class=\"_ _2\"></span>ent<span class=\"_ _0\"></span>enWijziging i<span class=\"_ _2\"></span>n boe<span class=\"_ _2\"></span>kwa<span class=\"_ _2\"></span>arde van (<span class=\"_ _2\"></span>1.<span class=\"_ _2\"></span>331)<span class=\"_ _e7\"> </span><span class=\"ls5b ws59\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>6)</span>mone<span class=\"_ _2\"></span>taire activa en p<span class=\"_ _2\"></span>assiva",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-92-6": {
   "value": "T<span class=\"_ _1\"></span>o<span class=\"_ _2\"></span>elicht<span class=\"_ _0\"></span>ing 6.<span class=\"_ _2\"></span> Personeelsk<span class=\"_ _0\"></span>ost<span class=\"_ _1a\"></span>enDe volg<span class=\"_ _2\"></span>ende t<span class=\"_ _2\"></span>abel g<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>e per<span class=\"_ _2\"></span>sone<span class=\"_ _2\"></span>elskosten weer vo<span class=\"_ _2\"></span>or de jaren afge<span class=\"_ _2\"></span>sloten op 31 dec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 2022 en 2021:(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _183\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _12c\"> </span>2021</span>T<span class=\"_ _24\"></span>otaal personeelskosten<span class=\"_ _0\"></span> voor 78<span class=\"_ _2\"></span>.049<span class=\"_ _2\"></span> <span class=\"_ _18e\"> </span>83<span class=\"_ _2\"></span>.0<span class=\"_ _2\"></span>69 voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenLonen en we<span class=\"_ _2\"></span>dden<span class=\"_ _18c\"> </span><span class=\"ls2 ws2\">55.7<span class=\"_ _0\"></span>86 <span class=\"_ _175\"> </span><span class=\"ls93 ws91\">5<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>494<span class=\"_ _2\"></span> </span></span>Socialezek<span class=\"_ _0\"></span>erheidskost<span class=\"_ _1a\"></span>en<span class=\"_ _10f\"> </span><span class=\"ls0 ws0\">11.846 <span class=\"_ _7d\"> </span><span class=\"ls59 ws57\">1<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>7 </span></span>Pensioenk<span class=\"_ _0\"></span>osten<span class=\"_ _185\"> </span><span class=\"ls0 ws0\">3.488 <span class=\"_ _7c\"> </span><span class=\"ls17 ws17\">1.<span class=\"_ _0\"></span>999 </span></span>Overige personeelsk<span class=\"_ _0\"></span>osten<span class=\"_ _18f\"> </span><span class=\"ls8a ws88\">6<span class=\"_ _2\"></span>.9<span class=\"_ _6\"></span>2<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span> <span class=\"_ _7d\"> </span><span class=\"ls57 ws55\">6.<span class=\"_ _2\"></span>459<span class=\"_ _2\"></span> </span></span>T<span class=\"_ _0\"></span>otaal s<span class=\"_ _2\"></span>top<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te 2<span class=\"_ _2\"></span>5<span class=\"_ _6\"></span>.76<span class=\"_ _6\"></span>3<span class=\"_ _2\"></span> <span class=\"_ _80\"> </span><span class=\"ls0 ws0\">83.<span class=\"_ _2\"></span>593 </span>bedrijfsactiviteitenDe Pers<span class=\"_ _2\"></span>one<span class=\"_ _2\"></span>elskosten daald<span class=\"_ _2\"></span>en doo<span class=\"_ _2\"></span>r een da<span class=\"_ _2\"></span>ling van de FTE (zie hie<span class=\"_ _2\"></span>ronder) in co<span class=\"_ _2\"></span>mbinatie m<span class=\"_ _2\"></span>et een g<span class=\"_ _2\"></span>oed<span class=\"_ _2\"></span>kopere be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>struc<span class=\"_ _2\"></span>tuur na de trans<span class=\"_ _2\"></span>actie. Het totaal b<span class=\"_ _2\"></span>edra<span class=\"_ _2\"></span>agt \u20ac 78,<span class=\"_ _1a\"></span>0 miljo<span class=\"_ _2\"></span>en voor de vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tgezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten, tegenover \u20ac 83,0 miljo<span class=\"_ _2\"></span>en op 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2021. Het ge<span class=\"_ _2\"></span>midd<span class=\"_ _2\"></span>eld aan<span class=\"_ _2\"></span>tal werkn<span class=\"_ _2\"></span>emer<span class=\"_ _2\"></span>s in 2022 en 2021 be<span class=\"_ _2\"></span>droeg resp<span class=\"_ _2\"></span>ectievelijk 1.139 and 1.158 (beide in vol<span class=\"_ _2\"></span>tijdse e<span class=\"_ _2\"></span>quivale<span class=\"_ _2\"></span>nten<span class=\"_ _1a\"></span>) voor de vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tgezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten. De<span class=\"_ _2\"></span>eltij<span class=\"_ _2\"></span>dse werkn<span class=\"_ _2\"></span>emer<span class=\"_ _2\"></span>s zijn op prop<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>nele b<span class=\"_ _2\"></span>asis op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men.2022<span class=\"_ _12c\"> </span>2021Gem<span class=\"_ _2\"></span>idde<span class=\"_ _2\"></span>ld aan<span class=\"_ _2\"></span>tal werk<span class=\"_ _2\"></span>nem<span class=\"_ _2\"></span>ers van 1<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>39<span class=\"_ _32\"> </span>1<span class=\"_ _2\"></span>.15<span class=\"_ _2\"></span>8voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenGemi<span class=\"_ _2\"></span>ddel<span class=\"_ _2\"></span>d aantal 785<span class=\"_ _190\"> </span><span class=\"ls57 ws55\">801</span>werknemers- arbeidersGemi<span class=\"_ _2\"></span>ddel<span class=\"_ _2\"></span>d aantal 354<span class=\"_ _14a\"> </span>357werknemers- bediendenGem<span class=\"_ _2\"></span>idde<span class=\"_ _2\"></span>ld aan<span class=\"_ _2\"></span>tal werk<span class=\"_ _2\"></span>nem<span class=\"_ _2\"></span>ers van 2<span class=\"_ _2\"></span>.372<span class=\"_ _8d\"> </span><span class=\"ls51 ws4f\">2<span class=\"_ _6\"></span>.67<span class=\"_ _2\"></span>3</span>stopgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenT<span class=\"_ _0\"></span>oegezeg<span class=\"_ _2\"></span>de verpl<span class=\"_ _2\"></span>icht<span class=\"_ _2\"></span>inge<span class=\"_ _2\"></span>n uit ho<span class=\"_ _2\"></span>ofde van p<span class=\"_ _2\"></span>erso<span class=\"_ _2\"></span>nee<span class=\"_ _2\"></span>lDe gro<span class=\"_ _2\"></span>ep werk<span class=\"_ _2\"></span>t m<span class=\"_ _2\"></span>et toegezeg<span class=\"_ _2\"></span>de<span class=\"_ _2\"></span>-p<span class=\"_ _2\"></span>ensi<span class=\"_ _2\"></span>oenre<span class=\"_ _2\"></span>gelin<span class=\"_ _2\"></span>gen (DB)<span class=\"_ _0\"></span>. D<span class=\"_ _2\"></span>e wijzigin<span class=\"_ _2\"></span>gen in p<span class=\"_ _2\"></span>ensio<span class=\"_ _2\"></span>enverplic<span class=\"_ _2\"></span>htinge<span class=\"_ _2\"></span>n worden ver<span class=\"_ _2\"></span>werk<span class=\"_ _2\"></span>t in over<span class=\"_ _2\"></span>ige gere<span class=\"_ _2\"></span>alisee<span class=\"_ _2\"></span>rde en nie<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>erealise<span class=\"_ _2\"></span>erde resul<span class=\"_ _2\"></span>taten wannee<span class=\"_ _2\"></span>r de wijzigin<span class=\"_ _2\"></span>gen b<span class=\"_ _2\"></span>etrekkin<span class=\"_ _2\"></span>g hebb<span class=\"_ _2\"></span>en op een veran<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g in de ac<span class=\"_ _2\"></span>tuari\u00ebl<span class=\"_ _2\"></span>e aannam<span class=\"_ _2\"></span>es van het en<span class=\"_ _2\"></span>e jaar op het an<span class=\"_ _2\"></span>dere. In het verl<span class=\"_ _2\"></span>ede<span class=\"_ _2\"></span>n hebb<span class=\"_ _2\"></span>en vers<span class=\"_ _2\"></span>chille<span class=\"_ _2\"></span>nde verzekerin<span class=\"_ _2\"></span>gsmaatsc<span class=\"_ _2\"></span>happ<span class=\"_ _2\"></span>ijen be<span class=\"_ _2\"></span>slist o<span class=\"_ _2\"></span>m de technisc<span class=\"_ _2\"></span>he intrest<span class=\"_ _2\"></span>voe<span class=\"_ _2\"></span>t op groep<span class=\"_ _2\"></span>sverzekering<span class=\"_ _2\"></span>scontra<span class=\"_ _2\"></span>cten te vermind<span class=\"_ _2\"></span>eren tot een ni<span class=\"_ _2\"></span>veau dat lag<span class=\"_ _2\"></span>er lag d<span class=\"_ _2\"></span>an het minimumre<span class=\"_ _2\"></span>ndem<span class=\"_ _2\"></span>ent dat g<span class=\"_ _2\"></span>ewaarbo<span class=\"_ _2\"></span>rgd werd do<span class=\"_ _2\"></span>or de wet voor Bel<span class=\"_ _2\"></span>gisch<span class=\"_ _2\"></span>e toegezegd<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>-bi<span class=\"_ _2\"></span>jdrage<span class=\"_ _2\"></span>regeli<span class=\"_ _2\"></span>ngen (D<span class=\"_ _2\"></span>C)<span class=\"_ _0\"></span>. Omd<span class=\"_ _2\"></span>at de werkgever de wet<span class=\"_ _2\"></span>telijke minimumo<span class=\"_ _2\"></span>pbren<span class=\"_ _2\"></span>gst van deze regelin<span class=\"_ _2\"></span>gen mo<span class=\"_ _2\"></span>et garan<span class=\"_ _2\"></span>deren, word<span class=\"_ _2\"></span>en niet all<span class=\"_ _2\"></span>e actuar<span class=\"_ _2\"></span>i\u00eble en b<span class=\"_ _2\"></span>ele<span class=\"_ _2\"></span>ggin<span class=\"_ _2\"></span>gsrisic<span class=\"_ _2\"></span>o\u2019<span class=\"_ _0\"></span>s met be<span class=\"_ _2\"></span>trekkin<span class=\"_ _2\"></span>g tot deze rege<span class=\"_ _2\"></span>lingen overg<span class=\"_ _2\"></span>edrag<span class=\"_ _2\"></span>en naar d<span class=\"_ _2\"></span>e verzekering<span class=\"_ _2\"></span>smaatsc<span class=\"_ _2\"></span>happi<span class=\"_ _2\"></span>j of het p<span class=\"_ _2\"></span>ensio<span class=\"_ _2\"></span>enfonds di<span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>d<span class=\"_ _2\"></span>at deze regelin<span class=\"_ _2\"></span>gen b<span class=\"_ _2\"></span>ehee<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t. Daarom vol<span class=\"_ _2\"></span>doe<span class=\"_ _2\"></span>n deze regelin<span class=\"_ _2\"></span>gen niet a<span class=\"_ _2\"></span>an de defin<span class=\"_ _2\"></span>itie van toegezeg<span class=\"_ _2\"></span>de<span class=\"_ _2\"></span>-b<span class=\"_ _2\"></span>ijdrage<span class=\"_ _2\"></span>rege<span class=\"_ _2\"></span>lingen (D<span class=\"_ _2\"></span>C) volgens IFRS en zouden d<span class=\"_ _2\"></span>eze standaard m<span class=\"_ _2\"></span>oeten ge<span class=\"_ _2\"></span>classi<span class=\"_ _2\"></span>fice<span class=\"_ _2\"></span>erd worde<span class=\"_ _2\"></span>n als toegezeg<span class=\"_ _2\"></span>de<span class=\"_ _2\"></span>-p<span class=\"_ _2\"></span>ensi<span class=\"_ _2\"></span>oenre<span class=\"_ _2\"></span>geling<span class=\"_ _2\"></span>en (DB). Zie T<span class=\"_ _24\"></span>oe<span class=\"_ _2\"></span>lichting 27 voor me<span class=\"_ _2\"></span>er inform<span class=\"_ _2\"></span>atie.De verp<span class=\"_ _2\"></span>lichtin<span class=\"_ _2\"></span>g werd gewaarde<span class=\"_ _2\"></span>erd met b<span class=\"_ _2\"></span>ehulp van e<span class=\"_ _2\"></span>en disco<span class=\"_ _2\"></span>nteringsvoe<span class=\"_ _2\"></span>t van 3,5% v<span class=\"_ _1a\"></span>oor 2022 en 0,80% vo<span class=\"_ _2\"></span>or 2021.Uitgestelde bela<span class=\"_ _1a\"></span>stingenDe veran<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen in de p<span class=\"_ _2\"></span>ensio<span class=\"_ _2\"></span>enverpli<span class=\"_ _2\"></span>chtinge<span class=\"_ _2\"></span>n be\u00efnvl<span class=\"_ _2\"></span>oed<span class=\"_ _2\"></span>en ook d<span class=\"_ _2\"></span>e uitge<span class=\"_ _2\"></span>stelde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingen. Wanne<span class=\"_ _2\"></span>er de veran<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen in pen<span class=\"_ _2\"></span>sioenverp<span class=\"_ _2\"></span>lichtin<span class=\"_ _2\"></span>gen word<span class=\"_ _2\"></span>en opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en via de Over<span class=\"_ _2\"></span>ige niet-<span class=\"_ _2\"></span>gereali<span class=\"_ _2\"></span>seerd<span class=\"_ _2\"></span>e result<span class=\"_ _2\"></span>aten, wordt de gerel<span class=\"_ _2\"></span>ateerde ui<span class=\"_ _2\"></span>tgestel<span class=\"_ _2\"></span>de be<span class=\"_ _2\"></span>lasting even<span class=\"_ _2\"></span>eens op<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>omen i<span class=\"_ _2\"></span>n de Over<span class=\"_ _2\"></span>ige niet-<span class=\"_ _2\"></span>gereali<span class=\"_ _2\"></span>seerd<span class=\"_ _2\"></span>e result<span class=\"_ _2\"></span>aten.T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 27<span class=\"_ _1\"></span>. V<span class=\"_ _0\"></span>erpl<span class=\"_ _1a\"></span>icht<span class=\"_ _0\"></span>ingen aa<span class=\"_ _0\"></span>n personeelsbeloningenDe gro<span class=\"_ _2\"></span>ep past e<span class=\"_ _2\"></span>en pe<span class=\"_ _2\"></span>nsioe<span class=\"_ _2\"></span>nrege<span class=\"_ _2\"></span>ling toe en voo<span class=\"_ _2\"></span>rzie<span class=\"_ _2\"></span>t ook in p<span class=\"_ _2\"></span>ensio<span class=\"_ _2\"></span>enverpli<span class=\"_ _2\"></span>chtinge<span class=\"_ _2\"></span>n. Deze voorde<span class=\"_ _2\"></span>len werde<span class=\"_ _2\"></span>n gewaarde<span class=\"_ _2\"></span>erd in overeen<span class=\"_ _2\"></span>stemming m<span class=\"_ _2\"></span>et de he<span class=\"_ _2\"></span>rzie<span class=\"_ _2\"></span>ne IAS 19 en de geh<span class=\"_ _2\"></span>anteerde gron<span class=\"_ _2\"></span>dslag<span class=\"_ _2\"></span>en voor fin<span class=\"_ _2\"></span>anci\u00eb<span class=\"_ _2\"></span>le versl<span class=\"_ _2\"></span>aggevi<span class=\"_ _2\"></span>ng van de groep zoal<span class=\"_ _2\"></span>s bes<span class=\"_ _2\"></span>chreven in T<span class=\"_ _0\"></span>oelichtin<span class=\"_ _2\"></span>g 1.20. De verplic<span class=\"_ _2\"></span>hting werd g<span class=\"_ _2\"></span>ewaardee<span class=\"_ _2\"></span>rd door g<span class=\"_ _2\"></span>ebrui<span class=\"_ _2\"></span>k te mak<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>n van een dis<span class=\"_ _2\"></span>conterin<span class=\"_ _2\"></span>gsvoet van resp<span class=\"_ _2\"></span>ectieveli<span class=\"_ _2\"></span>jk 3,50% en 0,80% in 2022 en 2021. De ja<span class=\"_ _2\"></span>arlijkse p<span class=\"_ _2\"></span>ensio<span class=\"_ _2\"></span>enkosten met be<span class=\"_ _2\"></span>trekkin<span class=\"_ _2\"></span>g tot de pensi<span class=\"_ _2\"></span>oenre<span class=\"_ _2\"></span>gelin<span class=\"_ _2\"></span>g worden verm<span class=\"_ _2\"></span>eld in T<span class=\"_ _0\"></span>oeli<span class=\"_ _2\"></span>chting 6.De verp<span class=\"_ _2\"></span>lichtin<span class=\"_ _2\"></span>gen aan p<span class=\"_ _2\"></span>erso<span class=\"_ _2\"></span>neel<span class=\"_ _2\"></span>sverlonin<span class=\"_ _2\"></span>gen die in de jaar<span class=\"_ _2\"></span>rekening worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n, staan hi<span class=\"_ _2\"></span>erond<span class=\"_ _2\"></span>er beschrev<span class=\"_ _0\"></span>en:(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _9e\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _5f\"> </span>2021</span>T<span class=\"_ _0\"></span>otaal verp<span class=\"_ _2\"></span>licht<span class=\"_ _2\"></span>ing<span class=\"_ _2\"></span>en aan personeelsbeloningen voor<span class=\"_ _1a\"></span> 165<span class=\"_ _11c\"> </span><span class=\"ls78 ws76\">863</span>voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenPensioenr<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>gelingen<span class=\"_ _1fc\"> </span><span class=\"ls58 ws56\">140<span class=\"_ _66\"> </span><span class=\"ls44 ws42\">530</span></span>Brugpensioenen<span class=\"_ _9f\"> </span><span class=\"lsd wsd\">25<span class=\"_ _e4\"> </span><span class=\"ls75 ws73\">333</span></span>Stopgezet<span class=\"_ _2\"></span>te bedrijfsactiviteiten<span class=\"_ _67\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _67\"> </span><span class=\"ls5e ws5c\">2<span class=\"_ _2\"></span>.645</span></span>T<span class=\"_ _0\"></span>otaal verp<span class=\"_ _2\"></span>licht<span class=\"_ _2\"></span>ing<span class=\"_ _2\"></span>en aan personeelsbeloningen voor<span class=\"_ _1a\"></span> 165<span class=\"_ _11c\"> </span><span class=\"ls78 ws76\">863</span>voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenLange termijn<span class=\"_ _5c\"> </span><span class=\"ls6 ws6\">150<span class=\"_ _92\"> </span><span class=\"ls8a ws88\">762</span></span>Kor<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span> te<span class=\"_ _2\"></span>rm<span class=\"_ _2\"></span>ij<span class=\"_ _2\"></span>n<span class=\"_ _1fd\"> </span><span class=\"ls8 ws8\">15<span class=\"_ _70\"> </span><span class=\"ls57 ws55\">1<span class=\"_ _2\"></span>01</span></span>Stopgezet<span class=\"_ _2\"></span>te bedrijfsactiviteiten<span class=\"_ _67\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _67\"> </span><span class=\"ls5e ws5c\">2<span class=\"_ _2\"></span>.645</span></span>Pensioenregelingen:<span class=\"_ _1a\"></span> ov<span class=\"_ _0\"></span>er<span class=\"_ _2\"></span>zichtEr werden pe<span class=\"_ _2\"></span>nsioe<span class=\"_ _2\"></span>nrege<span class=\"_ _2\"></span>lingen o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>steld voo<span class=\"_ _2\"></span>r het mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt en deze worden g<span class=\"_ _2\"></span>efinanc<span class=\"_ _2\"></span>ierd do<span class=\"_ _2\"></span>or werkgeversbijd<span class=\"_ _2\"></span>ragen di<span class=\"_ _2\"></span>e toenem<span class=\"_ _2\"></span>en afhankelijk van de anc<span class=\"_ _2\"></span>i\u00ebnni<span class=\"_ _2\"></span>teit (basisb<span class=\"_ _2\"></span>ijdrage van 3,75<span class=\"_ _0\"></span>% van he<span class=\"_ _2\"></span>t pens<span class=\"_ _2\"></span>ioen<span class=\"_ _2\"></span>gevend sa<span class=\"_ _2\"></span>laris; dit s<span class=\"_ _2\"></span>tijgt m<span class=\"_ _2\"></span>et 0,5% v<span class=\"_ _1a\"></span>oor el<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>e 5 jaar anci\u00eb<span class=\"_ _2\"></span>nniteit b<span class=\"_ _2\"></span>innen d<span class=\"_ _2\"></span>e groep tot een m<span class=\"_ _2\"></span>aximumb<span class=\"_ _2\"></span>ijdrage van 5,7<span class=\"_ _0\"></span>5%<span class=\"_ _0\"></span>). De re<span class=\"_ _2\"></span>geling b<span class=\"_ _2\"></span>evat ook e<span class=\"_ _2\"></span>en voorde<span class=\"_ _2\"></span>el voor '<span class=\"_ _0\"></span>overli<span class=\"_ _2\"></span>jden tijd<span class=\"_ _2\"></span>ens dien<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>verban<span class=\"_ _2\"></span>d\u2019 dat o<span class=\"_ _2\"></span>ploo<span class=\"_ _2\"></span>pt tot twee<span class=\"_ _2\"></span>maal het p<span class=\"_ _2\"></span>ensio<span class=\"_ _2\"></span>engeven<span class=\"_ _2\"></span>d salaris<span class=\"_ _2\"></span>. Er werden versc<span class=\"_ _2\"></span>hillend<span class=\"_ _2\"></span>e pens<span class=\"_ _2\"></span>ioen<span class=\"_ _2\"></span>regelin<span class=\"_ _2\"></span>gen op<span class=\"_ _2\"></span>gezet voor de b<span class=\"_ _2\"></span>edi<span class=\"_ _2\"></span>ende<span class=\"_ _2\"></span>n en deze worden g<span class=\"_ _2\"></span>efinanc<span class=\"_ _2\"></span>ierd do<span class=\"_ _2\"></span>or vaste werkgeversbijdra<span class=\"_ _2\"></span>gen. Daarn<span class=\"_ _2\"></span>aast word<span class=\"_ _2\"></span>t, als on<span class=\"_ _2\"></span>derde<span class=\"_ _2\"></span>el van de b<span class=\"_ _2\"></span>onusreg<span class=\"_ _2\"></span>eling<span class=\"_ _2\"></span>en voor le<span class=\"_ _2\"></span>den van he<span class=\"_ _2\"></span>t manag<span class=\"_ _2\"></span>emen<span class=\"_ _2\"></span>t, een de<span class=\"_ _2\"></span>el van de bonu<span class=\"_ _2\"></span>s toegekend v<span class=\"_ _2\"></span>ia werkgeversbijdra<span class=\"_ _2\"></span>gen aa<span class=\"_ _2\"></span>n een pensio<span class=\"_ _2\"></span>enrege<span class=\"_ _2\"></span>ling. De in de b<span class=\"_ _2\"></span>alans op<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>omen ver<span class=\"_ _2\"></span>plich<span class=\"_ _2\"></span>ting in verba<span class=\"_ _2\"></span>nd met toegezeg<span class=\"_ _2\"></span>de<span class=\"_ _2\"></span>-p<span class=\"_ _2\"></span>ensi<span class=\"_ _2\"></span>oenre<span class=\"_ _2\"></span>geling<span class=\"_ _2\"></span>en is de c<span class=\"_ _2\"></span>ontante waarde van de toegezeg<span class=\"_ _2\"></span>de<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>pens<span class=\"_ _2\"></span>ioenre<span class=\"_ _2\"></span>gelin<span class=\"_ _2\"></span>g aan het e<span class=\"_ _2\"></span>inde van de versla<span class=\"_ _2\"></span>gper<span class=\"_ _2\"></span>iode, ver<span class=\"_ _2\"></span>minde<span class=\"_ _2\"></span>rd met de re\u00eb<span class=\"_ _2\"></span>le waarde van d<span class=\"_ _2\"></span>e activa van de re<span class=\"_ _2\"></span>geling<span class=\"_ _2\"></span>en.Pensioenregelingen:<span class=\"_ _1a\"></span> waarderingsmethodeDe p<span class=\"_ _2\"></span>ensio<span class=\"_ _2\"></span>en<span class=\"_ _2\"></span>- en bon<span class=\"_ _2\"></span>usrege<span class=\"_ _2\"></span>linge<span class=\"_ _2\"></span>n zoals hierb<span class=\"_ _2\"></span>oven bes<span class=\"_ _2\"></span>chreven, werde<span class=\"_ _2\"></span>n inge<span class=\"_ _2\"></span>deel<span class=\"_ _2\"></span>d als \u2018defined b<span class=\"_ _2\"></span>enefi<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>\u2019<span class=\"_ _24\"></span>. D<span class=\"_ _2\"></span>e waarder<span class=\"_ _2\"></span>ing van de p<span class=\"_ _2\"></span>ensio<span class=\"_ _2\"></span>en<span class=\"_ _2\"></span>- en bonu<span class=\"_ _2\"></span>srege<span class=\"_ _2\"></span>lingen we<span class=\"_ _2\"></span>rd uitg<span class=\"_ _2\"></span>evoerd in overeens<span class=\"_ _2\"></span>temming m<span class=\"_ _2\"></span>et IAS 19<span class=\"_ _24\"></span>. We verwijzen n<span class=\"_ _2\"></span>aar T<span class=\"_ _0\"></span>oelichtin<span class=\"_ _2\"></span>g 1.20 voor de g<span class=\"_ _2\"></span>ebru<span class=\"_ _2\"></span>ik<span class=\"_ _2\"></span>te waarder<span class=\"_ _2\"></span>ingsm<span class=\"_ _2\"></span>ethode. D<span class=\"_ _2\"></span>e verpli<span class=\"_ _2\"></span>chting is ge<span class=\"_ _2\"></span>base<span class=\"_ _2\"></span>erd op het ver<span class=\"_ _2\"></span>schil tuss<span class=\"_ _2\"></span>en de co<span class=\"_ _2\"></span>ntante waarde van de toegezeg<span class=\"_ _2\"></span>de<span class=\"_ _2\"></span>-p<span class=\"_ _2\"></span>ensi<span class=\"_ _2\"></span>oenre<span class=\"_ _2\"></span>geling (\u2018define<span class=\"_ _2\"></span>d ben<span class=\"_ _2\"></span>efit ob<span class=\"_ _2\"></span>ligation\u2019), rekening hou<span class=\"_ _2\"></span>dend m<span class=\"_ _2\"></span>et het min<span class=\"_ _2\"></span>imumrend<span class=\"_ _2\"></span>emen<span class=\"_ _2\"></span>t en een disco<span class=\"_ _2\"></span>nteringsfa<span class=\"_ _2\"></span>ctor<span class=\"_ _0\"></span>, verminde<span class=\"_ _2\"></span>rd met de re<span class=\"_ _2\"></span>\u00eble waard<span class=\"_ _2\"></span>e van de activa van de re<span class=\"_ _2\"></span>geling<span class=\"_ _2\"></span>en op de re<span class=\"_ _2\"></span>levante datum.Pensioenregelingen: belangrijkste waarderingsaannamesDe b<span class=\"_ _2\"></span>elangr<span class=\"_ _2\"></span>ijkste aannam<span class=\"_ _2\"></span>es die ge<span class=\"_ _2\"></span>bruik<span class=\"_ _2\"></span>t wo<span class=\"_ _2\"></span>rden om d<span class=\"_ _2\"></span>e waarder<span class=\"_ _2\"></span>ing uit te voe<span class=\"_ _2\"></span>ren, staan h<span class=\"_ _2\"></span>ierond<span class=\"_ _2\"></span>er be<span class=\"_ _2\"></span>schreven:(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _1f\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _79\"> </span>2021</span>Disconteringsvoet BE<span class=\"_ _aa\"> </span><span class=\"ls4e ws4c\">3,50%<span class=\"_ _11a\"> </span><span class=\"ls72 ws70\">0,8<span class=\"_ _2\"></span>0%</span></span>Pensioenleef<span class=\"_ _6\"></span>tijd<span class=\"_ _8f\"> </span><span class=\"ls0 ws0\"> 65 ja<span class=\"_ _2\"></span>ar <span class=\"_ _92\"> </span> 65 jaar </span>Mortalit<span class=\"_ _0\"></span>eit<span class=\"_ _1fe\"> </span><span class=\"ls0 ws0\"> MR/FR-<span class=\"_ _2\"></span>5 <span class=\"_ _84\"> </span> MR/FR-<span class=\"_ _2\"></span>5 </span>V<span class=\"_ _0\"></span>oo<span class=\"_ _2\"></span>r het jaar d<span class=\"_ _2\"></span>at eindi<span class=\"_ _2\"></span>gde op 31 de<span class=\"_ _2\"></span>cemb<span class=\"_ _2\"></span>er 2022 be<span class=\"_ _2\"></span>draag<span class=\"_ _2\"></span>t de verplic<span class=\"_ _2\"></span>hting ui<span class=\"_ _2\"></span>t hoofde van toe<span class=\"_ _2\"></span>gezegde<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>pe<span class=\"_ _2\"></span>nsioe<span class=\"_ _2\"></span>nrege<span class=\"_ _2\"></span>linge<span class=\"_ _2\"></span>n, rekening hou<span class=\"_ _2\"></span>dend m<span class=\"_ _2\"></span>et het b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingef<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>ct, \u20ac 2,1 miljoen (2<span class=\"_ _1a\"></span>021: \u20ac 7<span class=\"_ _24\"></span>,3 m<span class=\"_ _2\"></span>iljoe<span class=\"_ _2\"></span>n<span class=\"_ _0\"></span>) e<span class=\"_ _2\"></span>n de com<span class=\"_ _2\"></span>pens<span class=\"_ _2\"></span>atie doo<span class=\"_ _2\"></span>r activa van de rege<span class=\"_ _2\"></span>ling \u20ac 2,0 miljoe<span class=\"_ _2\"></span>n (2<span class=\"_ _0\"></span>021: \u20ac 6,<span class=\"_ _2\"></span>2 miljoe<span class=\"_ _2\"></span>n)<span class=\"_ _0\"></span>.  T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 28<span class=\"_ _0\"></span>. Overige w<span class=\"_ _0\"></span>edde<span class=\"_ _2\"></span>-, sa<span class=\"_ _0\"></span>laris- en sociaal gerela<span class=\"_ _1a\"></span>t<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>erde schu<span class=\"_ _1a\"></span>lden (In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _9e\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _5f\"> </span>2021</span>T<span class=\"_ _0\"></span>otaal overig<span class=\"_ _2\"></span>e wedde<span class=\"_ _6\"></span>-. sala<span class=\"_ _2\"></span>ris<span class=\"_ _2\"></span>- en sociaal gerelateerde<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>17<span class=\"_ _0\"></span>.16<span class=\"_ _0\"></span>1<span class=\"_ _75\"> </span><span class=\"ls46 ws44\">14<span class=\"_ _2\"></span>.6<span class=\"_ _2\"></span>38</span>schu<span class=\"_ _2\"></span>lde<span class=\"_ _2\"></span>n voor voor<span class=\"_ _2\"></span>tg<span class=\"_ _2\"></span>ezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenV<span class=\"_ _0\"></span>akantiegeld<span class=\"_ _1ee\"> </span><span class=\"ls6 ws6\">5.361<span class=\"_ _134\"> </span><span class=\"ls4f ws4d\">5.46<span class=\"_ _2\"></span>0</span></span>Socialezek<span class=\"_ _0\"></span>erheidspremies<span class=\"_ _6d\"> </span><span class=\"ls8e ws8c\">2<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>341<span class=\"_ _1e\"> </span><span class=\"ls8a ws88\">1<span class=\"_ _2\"></span>.9<span class=\"_ _6\"></span>2<span class=\"_ _2\"></span>2</span></span>Lonen en we<span class=\"_ _2\"></span>dden<span class=\"_ _1e8\"> </span><span class=\"ls5a ws58\">7.<span class=\"_ _2\"></span>3<span class=\"_ _6\"></span>0<span class=\"_ _6\"></span>8<span class=\"_ _6f\"> </span><span class=\"ls8a ws88\">5<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>3</span></span>Brugpensioenen<span class=\"_ _1ff\"> </span><span class=\"ls8 ws8\">15<span class=\"_ _70\"> </span><span class=\"ls57 ws55\">1<span class=\"_ _2\"></span>01</span></span>Groepsverz<span class=\"_ _1a\"></span>ek<span class=\"_ _0\"></span>ering<span class=\"_ _5a\"> </span><span class=\"ls44 ws42\">30<span class=\"_ _1eb\"> </span><span class=\"ls0 ws0\">-</span></span>Ingehouden belastingen<span class=\"_ _117\"> </span><span class=\"ls59 ws57\">1<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>6<span class=\"_ _174\"> </span><span class=\"ls69 ws67\">5<span class=\"_ _2\"></span>61</span></span>Ove<span class=\"_ _2\"></span>rig<span class=\"_ _2\"></span>e<span class=\"_ _200\"> </span><span class=\"ls46 ws44\">921<span class=\"_ _92\"> </span><span class=\"ls56 ws54\">692</span></span>Stopgezet<span class=\"_ _2\"></span>te bedrijfsactiviteiten<span class=\"_ _67\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _145\"> </span><span class=\"ls89 ws87\">2<span class=\"_ _2\"></span>2<span class=\"_ _6\"></span>.9<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>3</span></span>Overi<span class=\"_ _2\"></span>ge wed<span class=\"_ _2\"></span>de<span class=\"_ _2\"></span>-, salar<span class=\"_ _2\"></span>is- e<span class=\"_ _2\"></span>n socia<span class=\"_ _2\"></span>al gerel<span class=\"_ _2\"></span>ateerde sc<span class=\"_ _2\"></span>hulde<span class=\"_ _2\"></span>n zijn ges<span class=\"_ _2\"></span>tegen van \u20ac 14,6 miljo<span class=\"_ _2\"></span>en p<span class=\"_ _2\"></span>er 31 decem<span class=\"_ _2\"></span>ber 2021 tot \u20ac 17<span class=\"_ _24\"></span>,2 mil<span class=\"_ _2\"></span>joen p<span class=\"_ _2\"></span>er 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2022. De stijgin<span class=\"_ _2\"></span>g is vooral te verkl<span class=\"_ _2\"></span>aren doo<span class=\"_ _2\"></span>r de in\ufb02atie e<span class=\"_ _2\"></span>n het ui<span class=\"_ _2\"></span>tstellen van de socialezekerheidspremies.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-92-7": {
   "value": "T<span class=\"_ _1\"></span>o<span class=\"_ _2\"></span>elicht<span class=\"_ _0\"></span>ing 6.<span class=\"_ _2\"></span> Personeelsk<span class=\"_ _0\"></span>ost<span class=\"_ _1a\"></span>enDe volg<span class=\"_ _2\"></span>ende t<span class=\"_ _2\"></span>abel g<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>e per<span class=\"_ _2\"></span>sone<span class=\"_ _2\"></span>elskosten weer vo<span class=\"_ _2\"></span>or de jaren afge<span class=\"_ _2\"></span>sloten op 31 dec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 2022 en 2021:(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _183\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _12c\"> </span>2021</span>T<span class=\"_ _24\"></span>otaal personeelskosten<span class=\"_ _0\"></span> voor 78<span class=\"_ _2\"></span>.049<span class=\"_ _2\"></span> <span class=\"_ _18e\"> </span>83<span class=\"_ _2\"></span>.0<span class=\"_ _2\"></span>69 voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenLonen en we<span class=\"_ _2\"></span>dden<span class=\"_ _18c\"> </span><span class=\"ls2 ws2\">55.7<span class=\"_ _0\"></span>86 <span class=\"_ _175\"> </span><span class=\"ls93 ws91\">5<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>494<span class=\"_ _2\"></span> </span></span>Socialezek<span class=\"_ _0\"></span>erheidskost<span class=\"_ _1a\"></span>en<span class=\"_ _10f\"> </span><span class=\"ls0 ws0\">11.846 <span class=\"_ _7d\"> </span><span class=\"ls59 ws57\">1<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>7 </span></span>Pensioenk<span class=\"_ _0\"></span>osten<span class=\"_ _185\"> </span><span class=\"ls0 ws0\">3.488 <span class=\"_ _7c\"> </span><span class=\"ls17 ws17\">1.<span class=\"_ _0\"></span>999 </span></span>Overige personeelsk<span class=\"_ _0\"></span>osten<span class=\"_ _18f\"> </span><span class=\"ls8a ws88\">6<span class=\"_ _2\"></span>.9<span class=\"_ _6\"></span>2<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span> <span class=\"_ _7d\"> </span><span class=\"ls57 ws55\">6.<span class=\"_ _2\"></span>459<span class=\"_ _2\"></span> </span></span>T<span class=\"_ _0\"></span>otaal s<span class=\"_ _2\"></span>top<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te 2<span class=\"_ _2\"></span>5<span class=\"_ _6\"></span>.76<span class=\"_ _6\"></span>3<span class=\"_ _2\"></span> <span class=\"_ _80\"> </span><span class=\"ls0 ws0\">83.<span class=\"_ _2\"></span>593 </span>bedrijfsactiviteitenDe Pers<span class=\"_ _2\"></span>one<span class=\"_ _2\"></span>elskosten daald<span class=\"_ _2\"></span>en doo<span class=\"_ _2\"></span>r een da<span class=\"_ _2\"></span>ling van de FTE (zie hie<span class=\"_ _2\"></span>ronder) in co<span class=\"_ _2\"></span>mbinatie m<span class=\"_ _2\"></span>et een g<span class=\"_ _2\"></span>oed<span class=\"_ _2\"></span>kopere be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>struc<span class=\"_ _2\"></span>tuur na de trans<span class=\"_ _2\"></span>actie. Het totaal b<span class=\"_ _2\"></span>edra<span class=\"_ _2\"></span>agt \u20ac 78,<span class=\"_ _1a\"></span>0 miljo<span class=\"_ _2\"></span>en voor de vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tgezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten, tegenover \u20ac 83,0 miljo<span class=\"_ _2\"></span>en op 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2021. Het ge<span class=\"_ _2\"></span>midd<span class=\"_ _2\"></span>eld aan<span class=\"_ _2\"></span>tal werkn<span class=\"_ _2\"></span>emer<span class=\"_ _2\"></span>s in 2022 en 2021 be<span class=\"_ _2\"></span>droeg resp<span class=\"_ _2\"></span>ectievelijk 1.139 and 1.158 (beide in vol<span class=\"_ _2\"></span>tijdse e<span class=\"_ _2\"></span>quivale<span class=\"_ _2\"></span>nten<span class=\"_ _1a\"></span>) voor de vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tgezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten. De<span class=\"_ _2\"></span>eltij<span class=\"_ _2\"></span>dse werkn<span class=\"_ _2\"></span>emer<span class=\"_ _2\"></span>s zijn op prop<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>nele b<span class=\"_ _2\"></span>asis op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men.2022<span class=\"_ _12c\"> </span>2021Gem<span class=\"_ _2\"></span>idde<span class=\"_ _2\"></span>ld aan<span class=\"_ _2\"></span>tal werk<span class=\"_ _2\"></span>nem<span class=\"_ _2\"></span>ers van 1<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>39<span class=\"_ _32\"> </span>1<span class=\"_ _2\"></span>.15<span class=\"_ _2\"></span>8voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenGemi<span class=\"_ _2\"></span>ddel<span class=\"_ _2\"></span>d aantal 785<span class=\"_ _190\"> </span><span class=\"ls57 ws55\">801</span>werknemers- arbeidersGemi<span class=\"_ _2\"></span>ddel<span class=\"_ _2\"></span>d aantal 354<span class=\"_ _14a\"> </span>357werknemers- bediendenGem<span class=\"_ _2\"></span>idde<span class=\"_ _2\"></span>ld aan<span class=\"_ _2\"></span>tal werk<span class=\"_ _2\"></span>nem<span class=\"_ _2\"></span>ers van 2<span class=\"_ _2\"></span>.372<span class=\"_ _8d\"> </span><span class=\"ls51 ws4f\">2<span class=\"_ _6\"></span>.67<span class=\"_ _2\"></span>3</span>stopgezet<span class=\"_ _2\"></span>te bedrijfsactiviteiten",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-95-6": {
   "value": "De kosten voor on<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>zoek en o<span class=\"_ _2\"></span>ntw<span class=\"_ _2\"></span>ikkeling zijn oo<span class=\"_ _2\"></span>k opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en in \u2018Overi<span class=\"_ _2\"></span>ge kosten\u2019<span class=\"_ _24\"></span>. V<span class=\"_ _0\"></span>oo<span class=\"_ _2\"></span>r de voor<span class=\"_ _6\"></span>tgezet<span class=\"_ _2\"></span>te bedrij<span class=\"_ _2\"></span>fsac<span class=\"_ _2\"></span>tivitei<span class=\"_ _2\"></span>ten maak<span class=\"_ _2\"></span>te de groe<span class=\"_ _2\"></span>p \u20ac 6,1 miljoen aan o<span class=\"_ _2\"></span>nder<span class=\"_ _2\"></span>zoeks<span class=\"_ _2\"></span>- en ont<span class=\"_ _2\"></span>wik<span class=\"_ _2\"></span>kelingskosten tijdens de 12 maan<span class=\"_ _2\"></span>den ein<span class=\"_ _2\"></span>dige<span class=\"_ _2\"></span>nd op 31 dec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 2022 (2<span class=\"_ _0\"></span>021: \u20ac 4,9 miljo<span class=\"_ _2\"></span>en)<span class=\"_ _0\"></span>. Een van de com<span class=\"_ _2\"></span>peti<span class=\"_ _2\"></span>tieve voordele<span class=\"_ _2\"></span>n van ons be<span class=\"_ _2\"></span>drijf is onze lange tra<span class=\"_ _2\"></span>ckrec<span class=\"_ _2\"></span>ord van creativ<span class=\"_ _2\"></span>iteit e<span class=\"_ _2\"></span>n innovatie. De groep s<span class=\"_ _2\"></span>treef<span class=\"_ _2\"></span>t er<span class=\"_ _2\"></span>naar om v<span class=\"_ _2\"></span>ia ond<span class=\"_ _2\"></span>erzoe<span class=\"_ _2\"></span>k en ont<span class=\"_ _2\"></span>wik<span class=\"_ _2\"></span>keling de produ<span class=\"_ _2\"></span>ctiec<span class=\"_ _2\"></span>apaci<span class=\"_ _2\"></span>teit con<span class=\"_ _2\"></span>tinu te optimalise<span class=\"_ _2\"></span>ren en ont<span class=\"_ _2\"></span>werp<span class=\"_ _2\"></span>en aan te bied<span class=\"_ _2\"></span>en die onze kla<span class=\"_ _2\"></span>nten aanspre<span class=\"_ _2\"></span>ken. T<span class=\"_ _24\"></span>rend<span class=\"_ _2\"></span>s in produ<span class=\"_ _2\"></span>ctontw<span class=\"_ _2\"></span>ikkeling en -<span class=\"_ _2\"></span>innovatie worde<span class=\"_ _2\"></span>n van nabij opg<span class=\"_ _2\"></span>evolgd do<span class=\"_ _2\"></span>or voor<span class=\"_ _6\"></span>tdurend te testen en te analysere<span class=\"_ _2\"></span>n. Daarb<span class=\"_ _2\"></span>ij prob<span class=\"_ _2\"></span>eren we voora<span class=\"_ _2\"></span>l in te spele<span class=\"_ _2\"></span>n op de wens<span class=\"_ _2\"></span>en van onze klanten en o<span class=\"_ _2\"></span>p ont<span class=\"_ _2\"></span>wikkeling<span class=\"_ _2\"></span>en in de mar<span class=\"_ _2\"></span>k<span class=\"_ _2\"></span>t.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-96-2": {
   "value": "T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 8. A<span class=\"_ _0\"></span>fschr<span class=\"_ _1a\"></span>ijvi<span class=\"_ _0\"></span>ngen / waa<span class=\"_ _1a\"></span>rde<span class=\"_ _0\"></span>verminderi<span class=\"_ _0\"></span>ngen Afschrijv<span class=\"_ _2\"></span>ingen e<span class=\"_ _2\"></span>n waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen kunn<span class=\"_ _2\"></span>en als vol<span class=\"_ _2\"></span>gt same<span class=\"_ _2\"></span>ngevat worde<span class=\"_ _2\"></span>n: (In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _13\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _e\"> </span>2021</span>Af<span class=\"_ _1a\"></span>schrijving<span class=\"_ _0\"></span>/waardever<span class=\"_ _0\"></span>mindering 18.688<span class=\"_ _65\"> </span><span class=\"lsab wsa9\">1<span class=\"_ _2\"></span>7.<span class=\"_ _2\"></span>1<span class=\"_ _6\"></span>4<span class=\"_ _6\"></span>3</span>voor v<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>ortg<span class=\"_ _2\"></span>ezette bedrijfsactiviteitenW<span class=\"_ _0\"></span>aardeverminderi<span class=\"_ _1a\"></span>ng immat<span class=\"_ _0\"></span>eri\u00eble activa<span class=\"_ _95\"> </span><span class=\"ls4f ws4d\">1<span class=\"_ _2\"></span>.516<span class=\"_ _7d\"> </span><span class=\"ls8e ws8c\">1.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>41</span></span>A<span class=\"_ _0\"></span>fschrijvingen materi\u00eble<span class=\"_ _0\"></span> vaste act<span class=\"_ _0\"></span>iva<span class=\"_ _198\"> </span><span class=\"ls46 ws44\">17<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>172<span class=\"_ _95\"> </span><span class=\"ls5b ws59\">15<span class=\"_ _2\"></span>.70<span class=\"_ _2\"></span>2</span></span>T<span class=\"_ _0\"></span>otaal s<span class=\"_ _2\"></span>top<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te -<span class=\"_ _12c\"> </span><span class=\"ls16 ws16\">21<span class=\"_ _2\"></span>.755</span>bedrijfsactiviteitenAfschrijv<span class=\"_ _2\"></span>ingen / wa<span class=\"_ _2\"></span>ardevermind<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en be<span class=\"_ _2\"></span>drage<span class=\"_ _2\"></span>n \u20ac 18,7 miljoen voo<span class=\"_ _2\"></span>r de voor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>gezette b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>fsac<span class=\"_ _2\"></span>tivitei<span class=\"_ _2\"></span>ten, een daling m<span class=\"_ _2\"></span>et \u20ac 1,5 miljo<span class=\"_ _2\"></span>en tege<span class=\"_ _2\"></span>nover 2021.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-97-2": {
   "value": "T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 10. Fi<span class=\"_ _0\"></span>nanci\u00eble k<span class=\"_ _0\"></span>os<span class=\"_ _1a\"></span>t<span class=\"_ _0\"></span>en(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _13\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _e\"> </span>2021</span>T<span class=\"_ _0\"></span>otaal fi<span class=\"_ _2\"></span>nanci<span class=\"_ _2\"></span>\u00eble kosten vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tgeze<span class=\"_ _2\"></span>tt<span class=\"_ _2\"></span>e 1<span class=\"_ _6\"></span>9.<span class=\"_ _6\"></span>6<span class=\"_ _6\"></span>5<span class=\"_ _2\"></span>0<span class=\"_ _6\"></span> <span class=\"_ _173\"> </span><span class=\"ls9c ws9a\">28.29<span class=\"_ _0\"></span>4 </span>bedrijfsactiviteitenRentekosten op Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes<span class=\"_ _88\"> </span><span class=\"ls53 ws51\">16.<span class=\"_ _2\"></span>688 <span class=\"_ _194\"> </span><span class=\"ls51 ws4f\">23.<span class=\"_ _2\"></span>313<span class=\"_ _2\"></span> </span></span>Rent<span class=\"_ _0\"></span>ekost<span class=\"_ _0\"></span>en op leaseverplich<span class=\"_ _0\"></span>tingen<span class=\"_ _174\"> </span><span class=\"ls0 ws0\">1.809 <span class=\"_ _86\"> </span><span class=\"ls53 ws51\">1.<span class=\"_ _2\"></span>688 </span></span>Rent<span class=\"_ _0\"></span>ekost<span class=\"_ _0\"></span>en op bankleningen<span class=\"_ _108\"> </span><span class=\"ls62 ws60\">87<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span> <span class=\"_ _83\"> </span><span class=\"ls59 ws57\">2.1<span class=\"_ _2\"></span>78<span class=\"_ _2\"></span> </span></span>Wisse<span class=\"_ _2\"></span>lkoersresul<span class=\"_ _2\"></span>taten op transa<span class=\"_ _2\"></span>cties (21<span class=\"_ _2\"></span>6)<span class=\"_ _32\"> </span><span class=\"ls44 ws42\">30 </span>binne<span class=\"_ _2\"></span>n de groepOverige financieringsk<span class=\"_ _0\"></span>os<span class=\"_ _2\"></span>ten<span class=\"_ _10f\"> </span><span class=\"ls5d ws5b\">493 <span class=\"_ _94\"> </span><span class=\"ls58 ws56\">1.086<span class=\"_ _2\"></span> </span></span>T<span class=\"_ _0\"></span>otaal s<span class=\"_ _2\"></span>top<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te 58<span class=\"_ _2\"></span>.16<span class=\"_ _0\"></span>1 <span class=\"_ _8a\"> </span><span class=\"ls50 ws4e\">3.7<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>1 </span>bedrijfsactiviteitenDe ne<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>to financi\u00ebl<span class=\"_ _2\"></span>e kosten bedrag<span class=\"_ _2\"></span>en \u20ac 19<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>7 m<span class=\"_ _2\"></span>iljoe<span class=\"_ _2\"></span>n in 2022 en omvat<span class=\"_ _2\"></span>ten voorna<span class=\"_ _2\"></span>melijk d<span class=\"_ _2\"></span>e rentekosten voor ex<span class=\"_ _2\"></span>terne lenin<span class=\"_ _2\"></span>gen (Senior S<span class=\"_ _2\"></span>ecure<span class=\"_ _2\"></span>d Notes, Sup<span class=\"_ _2\"></span>er Senio<span class=\"_ _2\"></span>r Revolving Credi<span class=\"_ _2\"></span>t Facilit<span class=\"_ _2\"></span>y en l<span class=\"_ _2\"></span>easing<span class=\"_ _2\"></span>verplic<span class=\"_ _2\"></span>htinge<span class=\"_ _2\"></span>n<span class=\"_ _1a\"></span>). W<span class=\"_ _0\"></span>e ver<span class=\"_ _2\"></span>wijzen naar T<span class=\"_ _0\"></span>oelic<span class=\"_ _2\"></span>htinge<span class=\"_ _2\"></span>n 21 tot 2<span class=\"_ _0\"></span>3 vo<span class=\"_ _2\"></span>or een b<span class=\"_ _2\"></span>esch<span class=\"_ _2\"></span>rijvin<span class=\"_ _2\"></span>g van deze kredieten. D<span class=\"_ _2\"></span>e net<span class=\"_ _2\"></span>tokosten zijn ged<span class=\"_ _2\"></span>aald in verg<span class=\"_ _2\"></span>elijkin<span class=\"_ _2\"></span>g met 2021 als gevol<span class=\"_ _2\"></span>g van de lage<span class=\"_ _2\"></span>re financi<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>skosten van de groep ve<span class=\"_ _2\"></span>roor<span class=\"_ _2\"></span>zaak<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>e schul<span class=\"_ _2\"></span>dena\ufb02<span class=\"_ _2\"></span>ossing<span class=\"_ _2\"></span>en na de des<span class=\"_ _2\"></span>investering. H<span class=\"_ _2\"></span>et jaar 2022 b<span class=\"_ _2\"></span>evat een een<span class=\"_ _2\"></span>malige opna<span class=\"_ _2\"></span>me in de wins<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>-<span class=\"_ _6\"></span>en-<span class=\"_ _2\"></span>verlie<span class=\"_ _2\"></span>srekening van de res<span class=\"_ _2\"></span>terende gekapi<span class=\"_ _2\"></span>talise<span class=\"_ _2\"></span>erde kosten op de v<span class=\"_ _2\"></span>roeg<span class=\"_ _2\"></span>ere Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes van \u20ac 1,3 miljo<span class=\"_ _2\"></span>en die no<span class=\"_ _2\"></span>odza<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>elijk werd<span class=\"_ _2\"></span>en in het ka<span class=\"_ _2\"></span>der van de her<span class=\"_ _6\"></span>financi<span class=\"_ _2\"></span>ering van d<span class=\"_ _2\"></span>e notes op 4 apr<span class=\"_ _2\"></span>il 2022 als gevolg van de transa<span class=\"_ _2\"></span>ctie. Bovendien we<span class=\"_ _2\"></span>rd een b<span class=\"_ _2\"></span>edrag van \u20ac 5<span class=\"_ _2\"></span>,<span class=\"_ _0\"></span>1 miljo<span class=\"_ _2\"></span>en aan finan<span class=\"_ _2\"></span>cier<span class=\"_ _2\"></span>ingskosten gea<span class=\"_ _2\"></span>ctiveerd m<span class=\"_ _2\"></span>et betrek<span class=\"_ _2\"></span>king tot de her<span class=\"_ _2\"></span>ziene Se<span class=\"_ _2\"></span>nior Se<span class=\"_ _2\"></span>nor Notes (zie T<span class=\"_ _0\"></span>oelichtin<span class=\"_ _2\"></span>g 21)<span class=\"_ _0\"></span>. Andere fi<span class=\"_ _2\"></span>nanci\u00eb<span class=\"_ _2\"></span>le kosten hebb<span class=\"_ _2\"></span>en voor<span class=\"_ _2\"></span>name<span class=\"_ _2\"></span>lijk betrek<span class=\"_ _2\"></span>king op kosten verbon<span class=\"_ _2\"></span>den aa<span class=\"_ _2\"></span>n factoring, kosten voor ni<span class=\"_ _2\"></span>et<span class=\"_ _0\"></span>-opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en kre<span class=\"_ _2\"></span>dieten en and<span class=\"_ _2\"></span>ere bank-g<span class=\"_ _2\"></span>erelateerd<span class=\"_ _2\"></span>e kosten. De ef<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>ctieve rentekosten van de Senior S<span class=\"_ _2\"></span>ecure<span class=\"_ _2\"></span>d Notes omvat<span class=\"_ _2\"></span>ten een cas<span class=\"_ _2\"></span>hintrest van \u20ac 12,2 milj<span class=\"_ _2\"></span>oen, PIK-intrest van \u20ac 1,6 miljo<span class=\"_ _2\"></span>en, en d<span class=\"_ _2\"></span>e afschri<span class=\"_ _2\"></span>jving van g<span class=\"_ _2\"></span>eactive<span class=\"_ _2\"></span>erde financ<span class=\"_ _2\"></span>iering<span class=\"_ _2\"></span>svergoe<span class=\"_ _2\"></span>dinge<span class=\"_ _2\"></span>n van \u20ac 2,8 miljoe<span class=\"_ _2\"></span>n, inclus<span class=\"_ _2\"></span>ief de ee<span class=\"_ _2\"></span>nmalig<span class=\"_ _2\"></span>e opnam<span class=\"_ _2\"></span>en zoals be<span class=\"_ _2\"></span>schreven in d<span class=\"_ _2\"></span>e vorige p<span class=\"_ _2\"></span>aragraaf.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-97-3": {
   "value": "T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 10. Fi<span class=\"_ _0\"></span>nanci\u00eble k<span class=\"_ _0\"></span>os<span class=\"_ _1a\"></span>t<span class=\"_ _0\"></span>en(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _13\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _e\"> </span>2021</span>T<span class=\"_ _0\"></span>otaal fi<span class=\"_ _2\"></span>nanci<span class=\"_ _2\"></span>\u00eble kosten vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tgeze<span class=\"_ _2\"></span>tt<span class=\"_ _2\"></span>e 1<span class=\"_ _6\"></span>9.<span class=\"_ _6\"></span>6<span class=\"_ _6\"></span>5<span class=\"_ _2\"></span>0<span class=\"_ _6\"></span> <span class=\"_ _173\"> </span><span class=\"ls9c ws9a\">28.29<span class=\"_ _0\"></span>4 </span>bedrijfsactiviteitenRentekosten op Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes<span class=\"_ _88\"> </span><span class=\"ls53 ws51\">16.<span class=\"_ _2\"></span>688 <span class=\"_ _194\"> </span><span class=\"ls51 ws4f\">23.<span class=\"_ _2\"></span>313<span class=\"_ _2\"></span> </span></span>Rent<span class=\"_ _0\"></span>ekost<span class=\"_ _0\"></span>en op leaseverplich<span class=\"_ _0\"></span>tingen<span class=\"_ _174\"> </span><span class=\"ls0 ws0\">1.809 <span class=\"_ _86\"> </span><span class=\"ls53 ws51\">1.<span class=\"_ _2\"></span>688 </span></span>Rent<span class=\"_ _0\"></span>ekost<span class=\"_ _0\"></span>en op bankleningen<span class=\"_ _108\"> </span><span class=\"ls62 ws60\">87<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span> <span class=\"_ _83\"> </span><span class=\"ls59 ws57\">2.1<span class=\"_ _2\"></span>78<span class=\"_ _2\"></span> </span></span>Wisse<span class=\"_ _2\"></span>lkoersresul<span class=\"_ _2\"></span>taten op transa<span class=\"_ _2\"></span>cties (21<span class=\"_ _2\"></span>6)<span class=\"_ _32\"> </span><span class=\"ls44 ws42\">30 </span>binne<span class=\"_ _2\"></span>n de groepOverige financieringsk<span class=\"_ _0\"></span>os<span class=\"_ _2\"></span>ten<span class=\"_ _10f\"> </span><span class=\"ls5d ws5b\">493 <span class=\"_ _94\"> </span><span class=\"ls58 ws56\">1.086<span class=\"_ _2\"></span> </span></span>T<span class=\"_ _0\"></span>otaal s<span class=\"_ _2\"></span>top<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te 58<span class=\"_ _2\"></span>.16<span class=\"_ _0\"></span>1 <span class=\"_ _8a\"> </span><span class=\"ls50 ws4e\">3.7<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>1 </span>bedrijfsactiviteitenDe ne<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>to financi\u00ebl<span class=\"_ _2\"></span>e kosten bedrag<span class=\"_ _2\"></span>en \u20ac 19<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>7 m<span class=\"_ _2\"></span>iljoe<span class=\"_ _2\"></span>n in 2022 en omvat<span class=\"_ _2\"></span>ten voorna<span class=\"_ _2\"></span>melijk d<span class=\"_ _2\"></span>e rentekosten voor ex<span class=\"_ _2\"></span>terne lenin<span class=\"_ _2\"></span>gen (Senior S<span class=\"_ _2\"></span>ecure<span class=\"_ _2\"></span>d Notes, Sup<span class=\"_ _2\"></span>er Senio<span class=\"_ _2\"></span>r Revolving Credi<span class=\"_ _2\"></span>t Facilit<span class=\"_ _2\"></span>y en l<span class=\"_ _2\"></span>easing<span class=\"_ _2\"></span>verplic<span class=\"_ _2\"></span>htinge<span class=\"_ _2\"></span>n<span class=\"_ _1a\"></span>). W<span class=\"_ _0\"></span>e ver<span class=\"_ _2\"></span>wijzen naar T<span class=\"_ _0\"></span>oelic<span class=\"_ _2\"></span>htinge<span class=\"_ _2\"></span>n 21 tot 2<span class=\"_ _0\"></span>3 vo<span class=\"_ _2\"></span>or een b<span class=\"_ _2\"></span>esch<span class=\"_ _2\"></span>rijvin<span class=\"_ _2\"></span>g van deze kredieten. D<span class=\"_ _2\"></span>e net<span class=\"_ _2\"></span>tokosten zijn ged<span class=\"_ _2\"></span>aald in verg<span class=\"_ _2\"></span>elijkin<span class=\"_ _2\"></span>g met 2021 als gevol<span class=\"_ _2\"></span>g van de lage<span class=\"_ _2\"></span>re financi<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>skosten van de groep ve<span class=\"_ _2\"></span>roor<span class=\"_ _2\"></span>zaak<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>e schul<span class=\"_ _2\"></span>dena\ufb02<span class=\"_ _2\"></span>ossing<span class=\"_ _2\"></span>en na de des<span class=\"_ _2\"></span>investering. H<span class=\"_ _2\"></span>et jaar 2022 b<span class=\"_ _2\"></span>evat een een<span class=\"_ _2\"></span>malige opna<span class=\"_ _2\"></span>me in de wins<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>-<span class=\"_ _6\"></span>en-<span class=\"_ _2\"></span>verlie<span class=\"_ _2\"></span>srekening van de res<span class=\"_ _2\"></span>terende gekapi<span class=\"_ _2\"></span>talise<span class=\"_ _2\"></span>erde kosten op de v<span class=\"_ _2\"></span>roeg<span class=\"_ _2\"></span>ere Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes van \u20ac 1,3 miljo<span class=\"_ _2\"></span>en die no<span class=\"_ _2\"></span>odza<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>elijk werd<span class=\"_ _2\"></span>en in het ka<span class=\"_ _2\"></span>der van de her<span class=\"_ _6\"></span>financi<span class=\"_ _2\"></span>ering van d<span class=\"_ _2\"></span>e notes op 4 apr<span class=\"_ _2\"></span>il 2022 als gevolg van de transa<span class=\"_ _2\"></span>ctie. Bovendien we<span class=\"_ _2\"></span>rd een b<span class=\"_ _2\"></span>edrag van \u20ac 5<span class=\"_ _2\"></span>,<span class=\"_ _0\"></span>1 miljo<span class=\"_ _2\"></span>en aan finan<span class=\"_ _2\"></span>cier<span class=\"_ _2\"></span>ingskosten gea<span class=\"_ _2\"></span>ctiveerd m<span class=\"_ _2\"></span>et betrek<span class=\"_ _2\"></span>king tot de her<span class=\"_ _2\"></span>ziene Se<span class=\"_ _2\"></span>nior Se<span class=\"_ _2\"></span>nor Notes (zie T<span class=\"_ _0\"></span>oelichtin<span class=\"_ _2\"></span>g 21)<span class=\"_ _0\"></span>. Andere fi<span class=\"_ _2\"></span>nanci\u00eb<span class=\"_ _2\"></span>le kosten hebb<span class=\"_ _2\"></span>en voor<span class=\"_ _2\"></span>name<span class=\"_ _2\"></span>lijk betrek<span class=\"_ _2\"></span>king op kosten verbon<span class=\"_ _2\"></span>den aa<span class=\"_ _2\"></span>n factoring, kosten voor ni<span class=\"_ _2\"></span>et<span class=\"_ _0\"></span>-opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en kre<span class=\"_ _2\"></span>dieten en and<span class=\"_ _2\"></span>ere bank-g<span class=\"_ _2\"></span>erelateerd<span class=\"_ _2\"></span>e kosten. De ef<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>ctieve rentekosten van de Senior S<span class=\"_ _2\"></span>ecure<span class=\"_ _2\"></span>d Notes omvat<span class=\"_ _2\"></span>ten een cas<span class=\"_ _2\"></span>hintrest van \u20ac 12,2 milj<span class=\"_ _2\"></span>oen, PIK-intrest van \u20ac 1,6 miljo<span class=\"_ _2\"></span>en, en d<span class=\"_ _2\"></span>e afschri<span class=\"_ _2\"></span>jving van g<span class=\"_ _2\"></span>eactive<span class=\"_ _2\"></span>erde financ<span class=\"_ _2\"></span>iering<span class=\"_ _2\"></span>svergoe<span class=\"_ _2\"></span>dinge<span class=\"_ _2\"></span>n van \u20ac 2,8 miljoe<span class=\"_ _2\"></span>n, inclus<span class=\"_ _2\"></span>ief de ee<span class=\"_ _2\"></span>nmalig<span class=\"_ _2\"></span>e opnam<span class=\"_ _2\"></span>en zoals be<span class=\"_ _2\"></span>schreven in d<span class=\"_ _2\"></span>e vorige p<span class=\"_ _2\"></span>aragraaf.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-97-4": {
   "value": "T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 10. Fi<span class=\"_ _0\"></span>nanci\u00eble k<span class=\"_ _0\"></span>os<span class=\"_ _1a\"></span>t<span class=\"_ _0\"></span>en(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _13\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _e\"> </span>2021</span>T<span class=\"_ _0\"></span>otaal fi<span class=\"_ _2\"></span>nanci<span class=\"_ _2\"></span>\u00eble kosten vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tgeze<span class=\"_ _2\"></span>tt<span class=\"_ _2\"></span>e 1<span class=\"_ _6\"></span>9.<span class=\"_ _6\"></span>6<span class=\"_ _6\"></span>5<span class=\"_ _2\"></span>0<span class=\"_ _6\"></span> <span class=\"_ _173\"> </span><span class=\"ls9c ws9a\">28.29<span class=\"_ _0\"></span>4 </span>bedrijfsactiviteitenRentekosten op Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes<span class=\"_ _88\"> </span><span class=\"ls53 ws51\">16.<span class=\"_ _2\"></span>688 <span class=\"_ _194\"> </span><span class=\"ls51 ws4f\">23.<span class=\"_ _2\"></span>313<span class=\"_ _2\"></span> </span></span>Rent<span class=\"_ _0\"></span>ekost<span class=\"_ _0\"></span>en op leaseverplich<span class=\"_ _0\"></span>tingen<span class=\"_ _174\"> </span><span class=\"ls0 ws0\">1.809 <span class=\"_ _86\"> </span><span class=\"ls53 ws51\">1.<span class=\"_ _2\"></span>688 </span></span>Rent<span class=\"_ _0\"></span>ekost<span class=\"_ _0\"></span>en op bankleningen<span class=\"_ _108\"> </span><span class=\"ls62 ws60\">87<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span> <span class=\"_ _83\"> </span><span class=\"ls59 ws57\">2.1<span class=\"_ _2\"></span>78<span class=\"_ _2\"></span> </span></span>Wisse<span class=\"_ _2\"></span>lkoersresul<span class=\"_ _2\"></span>taten op transa<span class=\"_ _2\"></span>cties (21<span class=\"_ _2\"></span>6)<span class=\"_ _32\"> </span><span class=\"ls44 ws42\">30 </span>binne<span class=\"_ _2\"></span>n de groepOverige financieringsk<span class=\"_ _0\"></span>os<span class=\"_ _2\"></span>ten<span class=\"_ _10f\"> </span><span class=\"ls5d ws5b\">493 <span class=\"_ _94\"> </span><span class=\"ls58 ws56\">1.086<span class=\"_ _2\"></span> </span></span>T<span class=\"_ _0\"></span>otaal s<span class=\"_ _2\"></span>top<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te 58<span class=\"_ _2\"></span>.16<span class=\"_ _0\"></span>1 <span class=\"_ _8a\"> </span><span class=\"ls50 ws4e\">3.7<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>1 </span>bedrijfsactiviteitenDe ne<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>to financi\u00ebl<span class=\"_ _2\"></span>e kosten bedrag<span class=\"_ _2\"></span>en \u20ac 19<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>7 m<span class=\"_ _2\"></span>iljoe<span class=\"_ _2\"></span>n in 2022 en omvat<span class=\"_ _2\"></span>ten voorna<span class=\"_ _2\"></span>melijk d<span class=\"_ _2\"></span>e rentekosten voor ex<span class=\"_ _2\"></span>terne lenin<span class=\"_ _2\"></span>gen (Senior S<span class=\"_ _2\"></span>ecure<span class=\"_ _2\"></span>d Notes, Sup<span class=\"_ _2\"></span>er Senio<span class=\"_ _2\"></span>r Revolving Credi<span class=\"_ _2\"></span>t Facilit<span class=\"_ _2\"></span>y en l<span class=\"_ _2\"></span>easing<span class=\"_ _2\"></span>verplic<span class=\"_ _2\"></span>htinge<span class=\"_ _2\"></span>n<span class=\"_ _1a\"></span>). W<span class=\"_ _0\"></span>e ver<span class=\"_ _2\"></span>wijzen naar T<span class=\"_ _0\"></span>oelic<span class=\"_ _2\"></span>htinge<span class=\"_ _2\"></span>n 21 tot 2<span class=\"_ _0\"></span>3 vo<span class=\"_ _2\"></span>or een b<span class=\"_ _2\"></span>esch<span class=\"_ _2\"></span>rijvin<span class=\"_ _2\"></span>g van deze kredieten. D<span class=\"_ _2\"></span>e net<span class=\"_ _2\"></span>tokosten zijn ged<span class=\"_ _2\"></span>aald in verg<span class=\"_ _2\"></span>elijkin<span class=\"_ _2\"></span>g met 2021 als gevol<span class=\"_ _2\"></span>g van de lage<span class=\"_ _2\"></span>re financi<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>skosten van de groep ve<span class=\"_ _2\"></span>roor<span class=\"_ _2\"></span>zaak<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>e schul<span class=\"_ _2\"></span>dena\ufb02<span class=\"_ _2\"></span>ossing<span class=\"_ _2\"></span>en na de des<span class=\"_ _2\"></span>investering. H<span class=\"_ _2\"></span>et jaar 2022 b<span class=\"_ _2\"></span>evat een een<span class=\"_ _2\"></span>malige opna<span class=\"_ _2\"></span>me in de wins<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>-<span class=\"_ _6\"></span>en-<span class=\"_ _2\"></span>verlie<span class=\"_ _2\"></span>srekening van de res<span class=\"_ _2\"></span>terende gekapi<span class=\"_ _2\"></span>talise<span class=\"_ _2\"></span>erde kosten op de v<span class=\"_ _2\"></span>roeg<span class=\"_ _2\"></span>ere Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes van \u20ac 1,3 miljo<span class=\"_ _2\"></span>en die no<span class=\"_ _2\"></span>odza<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>elijk werd<span class=\"_ _2\"></span>en in het ka<span class=\"_ _2\"></span>der van de her<span class=\"_ _6\"></span>financi<span class=\"_ _2\"></span>ering van d<span class=\"_ _2\"></span>e notes op 4 apr<span class=\"_ _2\"></span>il 2022 als gevolg van de transa<span class=\"_ _2\"></span>ctie. Bovendien we<span class=\"_ _2\"></span>rd een b<span class=\"_ _2\"></span>edrag van \u20ac 5<span class=\"_ _2\"></span>,<span class=\"_ _0\"></span>1 miljo<span class=\"_ _2\"></span>en aan finan<span class=\"_ _2\"></span>cier<span class=\"_ _2\"></span>ingskosten gea<span class=\"_ _2\"></span>ctiveerd m<span class=\"_ _2\"></span>et betrek<span class=\"_ _2\"></span>king tot de her<span class=\"_ _2\"></span>ziene Se<span class=\"_ _2\"></span>nior Se<span class=\"_ _2\"></span>nor Notes (zie T<span class=\"_ _0\"></span>oelichtin<span class=\"_ _2\"></span>g 21)<span class=\"_ _0\"></span>. Andere fi<span class=\"_ _2\"></span>nanci\u00eb<span class=\"_ _2\"></span>le kosten hebb<span class=\"_ _2\"></span>en voor<span class=\"_ _2\"></span>name<span class=\"_ _2\"></span>lijk betrek<span class=\"_ _2\"></span>king op kosten verbon<span class=\"_ _2\"></span>den aa<span class=\"_ _2\"></span>n factoring, kosten voor ni<span class=\"_ _2\"></span>et<span class=\"_ _0\"></span>-opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en kre<span class=\"_ _2\"></span>dieten en and<span class=\"_ _2\"></span>ere bank-g<span class=\"_ _2\"></span>erelateerd<span class=\"_ _2\"></span>e kosten. De ef<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>ctieve rentekosten van de Senior S<span class=\"_ _2\"></span>ecure<span class=\"_ _2\"></span>d Notes omvat<span class=\"_ _2\"></span>ten een cas<span class=\"_ _2\"></span>hintrest van \u20ac 12,2 milj<span class=\"_ _2\"></span>oen, PIK-intrest van \u20ac 1,6 miljo<span class=\"_ _2\"></span>en, en d<span class=\"_ _2\"></span>e afschri<span class=\"_ _2\"></span>jving van g<span class=\"_ _2\"></span>eactive<span class=\"_ _2\"></span>erde financ<span class=\"_ _2\"></span>iering<span class=\"_ _2\"></span>svergoe<span class=\"_ _2\"></span>dinge<span class=\"_ _2\"></span>n van \u20ac 2,8 miljoe<span class=\"_ _2\"></span>n, inclus<span class=\"_ _2\"></span>ief de ee<span class=\"_ _2\"></span>nmalig<span class=\"_ _2\"></span>e opnam<span class=\"_ _2\"></span>en zoals be<span class=\"_ _2\"></span>schreven in d<span class=\"_ _2\"></span>e vorige p<span class=\"_ _2\"></span>aragraaf.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-100-2": {
   "value": "T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 13. Ma<span class=\"_ _0\"></span>ter<span class=\"_ _0\"></span>i\u00eble va<span class=\"_ _0\"></span>ste act<span class=\"_ _0\"></span>ivaOve<span class=\"_ _2\"></span>rig<span class=\"_ _2\"></span>e T<span class=\"_ _24\"></span>erreinen en Installaties en (In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)materi\u00eble T<span class=\"_ _24\"></span>otaalgebouwenmachinesvas<span class=\"_ _2\"></span>te a<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ivaOp<span class=\"_ _2\"></span>ening n<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waar<span class=\"_ _2\"></span>de pe<span class=\"_ _2\"></span>r 1 janua<span class=\"_ _2\"></span>ri 2021<span class=\"_ _10b\"> </span>1<span class=\"_ _0\"></span>70<span class=\"_ _0\"></span>.546<span class=\"_ _128\"> </span>1<span class=\"_ _2\"></span>31<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>62<span class=\"_ _2\"></span>4<span class=\"_ _63\"> </span><span class=\"ls40 ws3e\">1<span class=\"_ _2\"></span>0.118<span class=\"_ _ca\"> </span><span class=\"ls8 ws8\">312<span class=\"_ _2\"></span>.288</span></span>Stop<span class=\"_ _2\"></span>gezette b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>fsac<span class=\"_ _2\"></span>tivitei<span class=\"_ _2\"></span>ten in openi<span class=\"_ _2\"></span>ngsbal<span class=\"_ _2\"></span>ans<span class=\"_ _128\"> </span>(<span class=\"_ _6\"></span>126<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>24<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>)<span class=\"_ _11b\"> </span>(8<span class=\"_ _2\"></span>5.746)<span class=\"_ _2f\"> </span><span class=\"lsb1 wsaf\">(4<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>2)<span class=\"_ _ca\"> </span><span class=\"ls59 ws57\">(2<span class=\"_ _2\"></span>16<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>3)</span></span>Aanschaf<span class=\"_ _2\"></span>fingen<span class=\"_ _1a9\"> </span>1<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>5<span class=\"_ _6\"></span>76<span class=\"_ _2\"></span> <span class=\"_ _d3\"> </span>6.1<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span> <span class=\"_ _e0\"> </span><span class=\"ls5b ws59\">5.7<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span> <span class=\"_ _7b\"> </span><span class=\"ls6 ws6\">24<span class=\"_ _0\"></span>.<span class=\"_ _2\"></span>536 </span></span>Buitengebrui<span class=\"_ _0\"></span>kstellingen<span class=\"_ _15d\"> </span>(5<span class=\"_ _2\"></span>6)<span class=\"_ _1aa\"> </span>(23<span class=\"_ _2\"></span>5)<span class=\"_ _119\"> </span><span class=\"lsd wsd\">(225)<span class=\"_ _182\"> </span><span class=\"ls62 ws60\">(515)</span></span>Overdra<span class=\"_ _2\"></span>chten<span class=\"_ _1ab\"> </span>256<span class=\"_ _2\"></span> <span class=\"_ _1a2\"> </span>24<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span> <span class=\"_ _119\"> </span><span class=\"lsb1 wsaf\">(4<span class=\"_ _2\"></span>96<span class=\"_ _2\"></span>)<span class=\"_ _18f\"> </span></span>-Afschrijvingskost<span class=\"_ _0\"></span>en<span class=\"_ _1ac\"> </span>(5.<span class=\"_ _0\"></span>051)<span class=\"_ _6b\"> </span>(5<span class=\"_ _2\"></span>.838)<span class=\"_ _63\"> </span><span class=\"lsb1 wsaf\">(4.<span class=\"_ _2\"></span>81<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>)<span class=\"_ _6b\"> </span><span class=\"ls69 ws67\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.70<span class=\"_ _2\"></span>2)</span></span>Wisselk<span class=\"_ _0\"></span>oersverschillen<span class=\"_ _1ad\"> </span><span class=\"ls0 ws0\">363 <span class=\"_ _1ae\"> </span><span class=\"ls46 ws44\">921 <span class=\"_ _49\"> </span></span>195 <span class=\"_ _118\"> </span><span class=\"ls4f ws4d\">1.479 </span></span>Slu<span class=\"_ _2\"></span>itin<span class=\"_ _2\"></span>g net<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waar<span class=\"_ _2\"></span>de pe<span class=\"_ _2\"></span>r 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2021<span class=\"_ _6e\"> </span>52.<span class=\"_ _2\"></span>390 <span class=\"_ _6e\"> </span>47<span class=\"_ _0\"></span>.1<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span> <span class=\"_ _63\"> </span><span class=\"ls75 ws73\">6<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>420 <span class=\"_ _78\"> </span><span class=\"ls89 ws87\">1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>5<span class=\"_ _6\"></span>.94<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span> <span class=\"_ _0\"></span></span></span>K<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>stprijs of re<span class=\"_ _2\"></span>\u00eble waard<span class=\"_ _2\"></span>e<span class=\"_ _3c\"> </span><span class=\"ls5a ws58\">8<span class=\"_ _2\"></span>7.<span class=\"_ _26\"></span>6<span class=\"_ _6\"></span>8<span class=\"_ _2\"></span>1<span class=\"_ _8\"> </span><span class=\"ls89 ws87\">1<span class=\"_ _2\"></span>75<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>241<span class=\"_ _7b\"> </span><span class=\"lsd wsd\">14<span class=\"_ _2\"></span>.890<span class=\"_ _1af\"> </span></span></span>2<span class=\"_ _6\"></span>7<span class=\"_ _26\"></span>7.<span class=\"_ _6\"></span>8<span class=\"_ _2\"></span>1<span class=\"_ _6\"></span>2</span>Gec<span class=\"_ _2\"></span>umule<span class=\"_ _2\"></span>erde afsc<span class=\"_ _2\"></span>hrijv<span class=\"_ _2\"></span>ingen, b<span class=\"_ _2\"></span>ijzondere (35<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>1)<span class=\"_ _128\"> </span>(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>28<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>)<span class=\"_ _3\"> </span><span class=\"ls5b ws59\">(8<span class=\"_ _2\"></span>.47<span class=\"_ _6\"></span>1)<span class=\"_ _3\"> </span><span class=\"ls8e ws8c\">(<span class=\"_ _2\"></span>17<span class=\"_ _6\"></span>1<span class=\"_ _2\"></span>.8<span class=\"_ _2\"></span>69)</span></span>waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen en over<span class=\"_ _2\"></span>ige aan<span class=\"_ _2\"></span>passing<span class=\"_ _2\"></span>enSlu<span class=\"_ _2\"></span>itin<span class=\"_ _2\"></span>g net<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waar<span class=\"_ _2\"></span>de pe<span class=\"_ _2\"></span>r 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2021 52<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>390<span class=\"_ _2f\"> </span>47.13<span class=\"_ _2\"></span>4<span class=\"_ _8\"> </span><span class=\"ls75 ws73\">6.<span class=\"_ _2\"></span>42<span class=\"_ _2\"></span>0<span class=\"_ _79\"> </span><span class=\"ls89 ws87\">1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>5<span class=\"_ _6\"></span>.94<span class=\"_ _2\"></span>3</span></span>voor v<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>ortg<span class=\"_ _2\"></span>ezette bedrijfsactiviteitenSlu<span class=\"_ _2\"></span>itin<span class=\"_ _2\"></span>g net<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waar<span class=\"_ _2\"></span>de pe<span class=\"_ _2\"></span>r 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2021 119<span class=\"_ _0\"></span>.012<span class=\"_ _3\"> </span>5<span class=\"_ _2\"></span>6.<span class=\"_ _2\"></span>604<span class=\"_ _ba\"> </span><span class=\"ls44 ws42\">1.<span class=\"_ _2\"></span>832<span class=\"_ _1af\"> </span><span class=\"ls88 ws86\">177<span class=\"_ _24\"></span>.<span class=\"_ _2\"></span>448</span></span>voor stopgezette bedrijfsact<span class=\"_ _2\"></span>iviteitenOp<span class=\"_ _2\"></span>ening n<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waar<span class=\"_ _2\"></span>de pe<span class=\"_ _2\"></span>r 1 janua<span class=\"_ _2\"></span>ri 2022<span class=\"_ _49\"> </span>52<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>390<span class=\"_ _6b\"> </span>47.13<span class=\"_ _2\"></span>4<span class=\"_ _176\"> </span><span class=\"ls75 ws73\">6<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>420<span class=\"_ _ca\"> </span><span class=\"ls89 ws87\">1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>3</span></span>Aanschaf<span class=\"_ _2\"></span>fingen<span class=\"_ _101\"> </span>2.<span class=\"_ _2\"></span>600<span class=\"_ _2\"></span> <span class=\"_ _d3\"> </span>8<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span> <span class=\"_ _af\"> </span><span class=\"ls8a ws88\">6<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>42<span class=\"_ _6\"></span> <span class=\"_ _17\"> </span><span class=\"ls5a ws58\">1<span class=\"_ _6\"></span>7.<span class=\"_ _6\"></span>6<span class=\"_ _6\"></span>4<span class=\"_ _6\"></span>7<span class=\"_ _6\"></span> <span class=\"_ _0\"></span></span></span>V<span class=\"_ _0\"></span>erkopen<span class=\"_ _1b0\"> </span>-<span class=\"_ _ec\"> </span>(6<span class=\"_ _2\"></span>9)<span class=\"_ _19e\"> </span><span class=\"ls89 ws87\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>24)<span class=\"_ _1b1\"> </span><span class=\"ls5d ws5b\">(<span class=\"_ _2\"></span>19<span class=\"_ _2\"></span>3)</span></span>Overdra<span class=\"_ _2\"></span>chten<span class=\"_ _1b2\"> </span>1.<span class=\"_ _0\"></span>158 <span class=\"_ _1aa\"> </span>318 <span class=\"_ _b2\"> </span><span class=\"lsd wsd\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.50<span class=\"_ _2\"></span>5)<span class=\"_ _a8\"> </span><span class=\"ls8e ws8c\">(2<span class=\"_ _2\"></span>9)</span></span>Afschrijvingskost<span class=\"_ _0\"></span>en<span class=\"_ _1b3\"> </span>(5<span class=\"_ _2\"></span>.78<span class=\"_ _2\"></span>0)<span class=\"_ _63\"> </span>(6.<span class=\"_ _2\"></span>5<span class=\"_ _6\"></span>49)<span class=\"_ _6b\"> </span><span class=\"lsb1 wsaf\">(4<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>)<span class=\"_ _63\"> </span><span class=\"ls46 ws44\">(<span class=\"_ _2\"></span>17<span class=\"_ _24\"></span>.172)</span></span>Wisselk<span class=\"_ _0\"></span>oersverschillen<span class=\"_ _1b4\"> </span>87<span class=\"_ _2\"></span>7 <span class=\"_ _e1\"> </span>1<span class=\"_ _2\"></span>.088 <span class=\"_ _1b5\"> </span><span class=\"ls0 ws0\">18 <span class=\"_ _19e\"> </span><span class=\"ls8a ws88\">1<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span> </span></span>Slu<span class=\"_ _2\"></span>itin<span class=\"_ _2\"></span>g net<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waar<span class=\"_ _2\"></span>de pe<span class=\"_ _2\"></span>r 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2022<span class=\"_ _78\"> </span>51.245<span class=\"_ _79\"> </span>50.025<span class=\"_ _76\"> </span><span class=\"ls89 ws87\">6<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>8<span class=\"_ _63\"> </span><span class=\"ls63 ws61\">1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.17<span class=\"_ _2\"></span>8</span></span>K<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>stprijs of re<span class=\"_ _2\"></span>\u00eble waard<span class=\"_ _2\"></span>e<span class=\"_ _1b6\"> </span>91.0<span class=\"_ _2\"></span>53<span class=\"_ _2f\"> </span>164.082<span class=\"_ _1af\"> </span><span class=\"ls8 ws8\">15.155<span class=\"_ _6b\"> </span><span class=\"ls4e ws4c\">270<span class=\"_ _0\"></span>.290</span></span>Gec<span class=\"_ _2\"></span>umule<span class=\"_ _2\"></span>erde afsc<span class=\"_ _2\"></span>hrijv<span class=\"_ _2\"></span>ingen, b<span class=\"_ _2\"></span>ijzondere (<span class=\"_ _2\"></span>3<span class=\"_ _6\"></span>9.<span class=\"_ _6\"></span>8<span class=\"_ _6\"></span>0<span class=\"_ _6\"></span>8<span class=\"_ _6\"></span>)<span class=\"_ _77\"> </span>(114<span class=\"_ _2\"></span>.057<span class=\"_ _2\"></span>)<span class=\"_ _78\"> </span><span class=\"ls89 ws87\">(8<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>247<span class=\"_ _2\"></span>)<span class=\"_ _ca\"> </span><span class=\"ls59 ws57\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>62<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>12)</span></span>waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen en over<span class=\"_ _2\"></span>ige aan<span class=\"_ _2\"></span>passing<span class=\"_ _2\"></span>enSlu<span class=\"_ _2\"></span>itin<span class=\"_ _2\"></span>g net<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waar<span class=\"_ _2\"></span>de pe<span class=\"_ _2\"></span>r 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2022 51.245<span class=\"_ _79\"> </span>50.025<span class=\"_ _1af\"> </span><span class=\"ls89 ws87\">6<span class=\"_ _6\"></span>.9<span class=\"_ _2\"></span>08<span class=\"_ _1af\"> </span><span class=\"ls63 ws61\">1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.17<span class=\"_ _2\"></span>8</span></span>voor v<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>ortg<span class=\"_ _2\"></span>ezette bedrijfsactiviteitenSlu<span class=\"_ _2\"></span>itin<span class=\"_ _2\"></span>g net<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waar<span class=\"_ _2\"></span>de pe<span class=\"_ _2\"></span>r 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2022 0<span class=\"_ _82\"> </span>0<span class=\"_ _82\"> </span>0<span class=\"_ _1b7\"> </span>0voor stopgezette bedrijfsact<span class=\"_ _2\"></span>iviteiten-In 2022 werd in totaal \u20ac 17<span class=\"_ _0\"></span>,6 miljo<span class=\"_ _2\"></span>en toegevoe<span class=\"_ _2\"></span>gd voo<span class=\"_ _2\"></span>r de voor<span class=\"_ _6\"></span>tgezette b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>fsac<span class=\"_ _2\"></span>tiviteiten. D<span class=\"_ _2\"></span>e be<span class=\"_ _2\"></span>langrij<span class=\"_ _2\"></span>kste inv<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>stering<span class=\"_ _2\"></span>en in 2022waren in inst<span class=\"_ _2\"></span>allaties e<span class=\"_ _2\"></span>n machin<span class=\"_ _2\"></span>es. De totale afs<span class=\"_ _2\"></span>chrijv<span class=\"_ _2\"></span>inge<span class=\"_ _2\"></span>n voor de voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tgezet<span class=\"_ _2\"></span>te bedr<span class=\"_ _2\"></span>ijfsa<span class=\"_ _2\"></span>ctivi<span class=\"_ _2\"></span>teiten van \u20ac 17<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>1 miljo<span class=\"_ _2\"></span>en (2021: \u20ac 15,<span class=\"_ _0\"></span>7 m<span class=\"_ _2\"></span>iljoe<span class=\"_ _2\"></span>n<span class=\"_ _0\"></span>) we<span class=\"_ _2\"></span>rden op<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>omen in \u2018<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>fs<span class=\"_ _2\"></span>chrijv<span class=\"_ _2\"></span>inge<span class=\"_ _2\"></span>n en waardevermi<span class=\"_ _2\"></span>nder<span class=\"_ _2\"></span>ingen\u2019 van de res<span class=\"_ _2\"></span>ultatenrekening.Recht-<span class=\"_ _2\"></span>op-<span class=\"_ _2\"></span>ge<span class=\"_ _2\"></span>bruik (In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)Eige<span class=\"_ _2\"></span>n PP<span class=\"_ _0\"></span>&amp;<span class=\"_ _2\"></span>E<span class=\"_ _ca\"> </span>T<span class=\"_ _24\"></span>o<span class=\"_ _2\"></span>taa<span class=\"_ _2\"></span>l PP<span class=\"_ _0\"></span>&amp;Eactiva Per 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2021 <span class=\"_ _1b8\"> </span>52<span class=\"_ _2\"></span>.81<span class=\"_ _2\"></span>5 <span class=\"_ _10f\"> </span><span class=\"ls8 ws8\">53<span class=\"_ _2\"></span>.128<span class=\"_ _1a\"></span> <span class=\"_ _1a5\"> </span><span class=\"ls89 ws87\">10<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>3 </span></span> Stop<span class=\"_ _2\"></span>gezette b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>fsac<span class=\"_ _2\"></span>tivitei<span class=\"_ _2\"></span>ten in openi<span class=\"_ _2\"></span>ngsbal<span class=\"_ _2\"></span>ans <span class=\"_ _117\"> </span>-<span class=\"_ _7f\"> </span>-<span class=\"_ _9c\"> </span>- Aanscha<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>finge<span class=\"_ _2\"></span>n <span class=\"_ _1b9\"> </span>5<span class=\"_ _2\"></span>.789<span class=\"_ _2\"></span> <span class=\"_ _8f\"> </span><span class=\"ls44 ws42\">11.858 <span class=\"_ _112\"> </span><span class=\"ls5a ws58\">1<span class=\"_ _6\"></span>7.<span class=\"_ _6\"></span>6<span class=\"_ _26\"></span>4<span class=\"_ _2\"></span>7<span class=\"_ _6\"></span> <span class=\"_ _0\"></span></span></span> V<span class=\"_ _0\"></span>er<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>ope<span class=\"_ _2\"></span>n <span class=\"_ _d4\"> </span>(23)<span class=\"_ _a3\"> </span><span class=\"ls81 ws7f\">(1<span class=\"_ _2\"></span>70)<span class=\"_ _a0\"> </span><span class=\"ls5d ws5b\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>93)</span></span> A<span class=\"_ _0\"></span>fschrijvingen <span class=\"_ _1ba\"> </span>(<span class=\"_ _6\"></span>7.<span class=\"_ _6\"></span>4<span class=\"_ _6\"></span>0<span class=\"_ _26\"></span>5<span class=\"_ _2\"></span>)<span class=\"_ _112\"> </span><span class=\"ls66 ws64\">(<span class=\"_ _2\"></span>9.<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>6<span class=\"_ _6\"></span>8<span class=\"_ _6\"></span>)<span class=\"_ _112\"> </span><span class=\"ls46 ws44\">(<span class=\"_ _2\"></span>17<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>172)</span></span> Overdra<span class=\"_ _2\"></span>chten<span class=\"_ _157\"> </span>-<span class=\"_ _181\"> </span><span class=\"ls8e ws8c\">(2<span class=\"_ _2\"></span>9)<span class=\"_ _1bb\"> </span>(2<span class=\"_ _2\"></span>9)</span> Wisselk<span class=\"_ _0\"></span>oersverschillen<span class=\"_ _0\"></span> <span class=\"_ _1bc\"> </span>1.485 <span class=\"_ _1bd\"> </span><span class=\"ls5d ws5b\">498<span class=\"_ _2\"></span> <span class=\"_ _1bd\"> </span><span class=\"ls8a ws88\">1<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>8<span class=\"_ _6\"></span>3<span class=\"_ _2\"></span> <span class=\"_ _0\"></span></span></span> Per 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2022 <span class=\"_ _1be\"> </span>52<span class=\"_ _2\"></span>.6<span class=\"_ _2\"></span>62 <span class=\"_ _e6\"> </span>55.<span class=\"_ _2\"></span>516 <span class=\"_ _120\"> </span>1<span class=\"_ _2\"></span>08.178 (In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _1bf\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _164\"> </span>2021</span>Recht<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>op<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>ge<span class=\"_ _2\"></span>brui<span class=\"_ _2\"></span>k act<span class=\"_ _2\"></span>iva \u2013 T<span class=\"_ _24\"></span>e<span class=\"_ _2\"></span>rrein<span class=\"_ _2\"></span>en en g<span class=\"_ _2\"></span>ebou<span class=\"_ _2\"></span>wen<span class=\"_ _fb\"> </span><span class=\"lsab wsa9\">4<span class=\"_ _2\"></span>7.<span class=\"_ _2\"></span>7<span class=\"_ _6\"></span>2<span class=\"_ _6\"></span>8<span class=\"_ _2\"></span> <span class=\"_ _3\"> </span><span class=\"ls63 ws61\">5<span class=\"_ _2\"></span>0.1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>8 </span></span>K<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>sten \u2013 Gekap<span class=\"_ _2\"></span>italis<span class=\"_ _2\"></span>eerde l<span class=\"_ _2\"></span>easing<span class=\"_ _2\"></span>s<span class=\"_ _1c0\"> </span><span class=\"ls59 ws57\">82<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>85<span class=\"_ _2\"></span> <span class=\"_ _63\"> </span><span class=\"ls58 ws56\">80.2<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>1 </span></span>Gecumuleerde afsch<span class=\"_ _1a\"></span>rijvingen<span class=\"_ _1c1\"> </span><span class=\"ls4f ws4d\">(34.457)<span class=\"_ _128\"> </span><span class=\"ls59 ws57\">(30<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>3)</span></span>T<span class=\"_ _24\"></span>ota<span class=\"_ _2\"></span>al stopgezette bedrijfsac<span class=\"_ _2\"></span>tiviteiten<span class=\"_ _1c2\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _6d\"> </span><span class=\"ls92 ws90\">3<span class=\"_ _2\"></span>9.<span class=\"_ _6\"></span>1<span class=\"_ _2\"></span>0<span class=\"_ _6\"></span>7<span class=\"_ _2\"></span> <span class=\"_ _0\"></span></span></span>Recht<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>op<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>ge<span class=\"_ _2\"></span>brui<span class=\"_ _2\"></span>k act<span class=\"_ _2\"></span>iva \u2013 Inst<span class=\"_ _2\"></span>allat<span class=\"_ _2\"></span>ies<span class=\"_ _2\"></span>, mac<span class=\"_ _2\"></span>hine<span class=\"_ _2\"></span>s en uit<span class=\"_ _2\"></span>rust<span class=\"_ _2\"></span>ing<span class=\"_ _1c3\"> </span><span class=\"ls89 ws87\">4<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span> <span class=\"_ _176\"> </span><span class=\"ls16 ws16\">2<span class=\"_ _2\"></span>.70<span class=\"_ _2\"></span>7 </span></span>K<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>sten \u2013 Gekap<span class=\"_ _2\"></span>italis<span class=\"_ _2\"></span>eerde l<span class=\"_ _2\"></span>easing<span class=\"_ _2\"></span>s<span class=\"_ _155\"> </span><span class=\"lsb9 wsb8\">8<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>1<span class=\"_ _6\"></span>74<span class=\"_ _6\"></span> <span class=\"_ _e0\"> </span><span class=\"ls57 ws55\">4.5<span class=\"_ _2\"></span>59<span class=\"_ _2\"></span> </span></span>Gecumuleerde afsch<span class=\"_ _1a\"></span>rijvingen<span class=\"_ _1c4\"> </span><span class=\"ls89 ws87\">(3.<span class=\"_ _2\"></span>24<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>)<span class=\"_ _76\"> </span><span class=\"ls69 ws67\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>852)</span></span>T<span class=\"_ _24\"></span>ota<span class=\"_ _2\"></span>al stopgezette bedrijfsac<span class=\"_ _2\"></span>tiviteiten<span class=\"_ _1c2\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _109\"> </span><span class=\"ls89 ws87\">1.9<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span> </span></span>Recht<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>op<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>ge<span class=\"_ _2\"></span>brui<span class=\"_ _2\"></span>k act<span class=\"_ _2\"></span>iva \u2013 T<span class=\"_ _24\"></span>o<span class=\"_ _2\"></span>taal g<span class=\"_ _2\"></span>ele<span class=\"_ _2\"></span>ased<span class=\"_ _2\"></span>e terre<span class=\"_ _2\"></span>inen<span class=\"_ _2\"></span>, geb<span class=\"_ _2\"></span>ouwen e<span class=\"_ _2\"></span>n uitr<span class=\"_ _2\"></span>usti<span class=\"_ _2\"></span>ng 52<span class=\"_ _2\"></span>.6<span class=\"_ _2\"></span>62 <span class=\"_ _1c5\"> </span>52<span class=\"_ _2\"></span>.81<span class=\"_ _2\"></span>5 (<span class=\"_ _2\"></span>PP&amp;<span class=\"_ _2\"></span>E<span class=\"_ _2\"></span>)K<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>sten \u2013 Gekap<span class=\"_ _2\"></span>italis<span class=\"_ _2\"></span>eerde l<span class=\"_ _2\"></span>easing<span class=\"_ _2\"></span>s<span class=\"_ _1c6\"> </span><span class=\"ls57 ws55\">90<span class=\"_ _2\"></span>.3<span class=\"_ _2\"></span>59 <span class=\"_ _1c5\"> </span></span>84.830 Gecumuleerde afsch<span class=\"_ _1a\"></span>rijvingen<span class=\"_ _1c7\"> </span><span class=\"ls5a ws58\">(<span class=\"_ _2\"></span>3<span class=\"_ _6\"></span>7.<span class=\"_ _6\"></span>6<span class=\"_ _6\"></span>9<span class=\"_ _6\"></span>7<span class=\"_ _26\"></span>)<span class=\"_ _1c5\"> </span><span class=\"ls69 ws67\">(32<span class=\"_ _2\"></span>.01<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>)</span></span>T<span class=\"_ _24\"></span>ota<span class=\"_ _2\"></span>al stopgezette bedrijfsac<span class=\"_ _2\"></span>tiviteiten<span class=\"_ _1c2\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _f1\"> </span><span class=\"ls16 ws16\">41<span class=\"_ _2\"></span>.070<span class=\"_ _2\"></span> </span></span>De ac<span class=\"_ _2\"></span>tiva van de groep di<span class=\"_ _2\"></span>e in onde<span class=\"_ _2\"></span>rpand g<span class=\"_ _2\"></span>egeven zijn a<span class=\"_ _2\"></span>ls waarbo<span class=\"_ _2\"></span>rg voor de l<span class=\"_ _2\"></span>ening<span class=\"_ _2\"></span>en worden b<span class=\"_ _2\"></span>esc<span class=\"_ _2\"></span>hreven in toelichtin<span class=\"_ _2\"></span>g 21 en 22.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-102-3": {
   "value": "De ac<span class=\"_ _2\"></span>tiva van de groep di<span class=\"_ _2\"></span>e in onde<span class=\"_ _2\"></span>rpand g<span class=\"_ _2\"></span>egeven zijn a<span class=\"_ _2\"></span>ls waarbo<span class=\"_ _2\"></span>rg voor de l<span class=\"_ _2\"></span>ening<span class=\"_ _2\"></span>en worden b<span class=\"_ _2\"></span>esc<span class=\"_ _2\"></span>hreven in toelichtin<span class=\"_ _2\"></span>g 21 en 22. T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 15. V<span class=\"_ _0\"></span>oor<span class=\"_ _0\"></span>radenDe on<span class=\"_ _2\"></span>ders<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e tabel g<span class=\"_ _2\"></span>eef<span class=\"_ _6\"></span>t een ge<span class=\"_ _2\"></span>detaill<span class=\"_ _2\"></span>eerd over<span class=\"_ _2\"></span>zicht van de totale voor<span class=\"_ _2\"></span>raden p<span class=\"_ _2\"></span>er 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r:(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _9e\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _5f\"> </span>2021</span>T<span class=\"_ _0\"></span>otaal voo<span class=\"_ _2\"></span>rrade<span class=\"_ _2\"></span>n voor 7<span class=\"_ _0\"></span>6<span class=\"_ _2\"></span>.177 <span class=\"_ _160\"> </span><span class=\"ls56 ws54\">62<span class=\"_ _6\"></span>.<span class=\"_ _2\"></span>81<span class=\"_ _2\"></span>2 </span>voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenGrond<span class=\"_ _2\"></span>stof<span class=\"_ _2\"></span>fen en hulps<span class=\"_ _2\"></span>tof<span class=\"_ _2\"></span>fen<span class=\"_ _63\"> </span>38.<span class=\"_ _0\"></span>197 <span class=\"_ _83\"> </span><span class=\"ls56 ws54\">25.<span class=\"_ _2\"></span>327 </span>Goe<span class=\"_ _2\"></span>dere<span class=\"_ _2\"></span>n in bewerk<span class=\"_ _2\"></span>ing<span class=\"_ _115\"> </span><span class=\"ls5a ws58\">1<span class=\"_ _6\"></span>7.<span class=\"_ _26\"></span>5<span class=\"_ _6\"></span>5<span class=\"_ _6\"></span>7<span class=\"_ _6\"></span> <span class=\"_ _e7\"> </span><span class=\"ls59 ws57\">1<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>.17<span class=\"_ _2\"></span>5 </span></span>A<span class=\"_ _0\"></span>fgewerk<span class=\"_ _2\"></span>te<span class=\"_ _0\"></span> g<span class=\"_ _2\"></span>oederen<span class=\"_ _116\"> </span><span class=\"ls89 ws87\">20<span class=\"_ _2\"></span>.4<span class=\"_ _2\"></span>24 <span class=\"_ _88\"> </span>24<span class=\"_ _2\"></span>.3<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>0 </span>T<span class=\"_ _0\"></span>otaal s<span class=\"_ _2\"></span>top<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te -<span class=\"_ _190\"> </span>114.987 bedrijfsactiviteitenDe voo<span class=\"_ _2\"></span>rraden s<span class=\"_ _2\"></span>tegen van \u20ac 62,8 miljoen n<span class=\"_ _2\"></span>aar \u20ac 7<span class=\"_ _0\"></span>6<span class=\"_ _2\"></span>,2 miljo<span class=\"_ _2\"></span>en. De toen<span class=\"_ _2\"></span>ame is vooral te verk<span class=\"_ _2\"></span>laren do<span class=\"_ _2\"></span>or de ho<span class=\"_ _2\"></span>ge stij<span class=\"_ _2\"></span>ging van de inpu<span class=\"_ _2\"></span>tprijzen in 2022. De voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tgezet<span class=\"_ _2\"></span>te bedr<span class=\"_ _2\"></span>ijfsa<span class=\"_ _2\"></span>ctivi<span class=\"_ _2\"></span>teiten zorgden vo<span class=\"_ _2\"></span>or een verho<span class=\"_ _2\"></span>ging van de p<span class=\"_ _2\"></span>rovisie voor verou<span class=\"_ _2\"></span>derde vo<span class=\"_ _2\"></span>orraad i<span class=\"_ _2\"></span>n 2022 met \u20ac 2,<span class=\"_ _0\"></span>9 m<span class=\"_ _2\"></span>iljoen teg<span class=\"_ _2\"></span>enover ee<span class=\"_ _2\"></span>n stijgin<span class=\"_ _2\"></span>g van \u20ac 1,8 miljo<span class=\"_ _2\"></span>en in 2021. Dit is o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in het ge<span class=\"_ _2\"></span>conso<span class=\"_ _2\"></span>lide<span class=\"_ _2\"></span>erde over<span class=\"_ _2\"></span>zicht van de gere<span class=\"_ _2\"></span>alisee<span class=\"_ _2\"></span>rde en niet-<span class=\"_ _2\"></span>gerealis<span class=\"_ _2\"></span>eerd<span class=\"_ _2\"></span>e resulta<span class=\"_ _2\"></span>ten onder \u2018Gebr<span class=\"_ _2\"></span>uik<span class=\"_ _2\"></span>te grondstof<span class=\"_ _2\"></span>fen\u2019 en \u2018<span class=\"_ _2\"></span>V<span class=\"_ _0\"></span>era<span class=\"_ _2\"></span>nderi<span class=\"_ _2\"></span>ngen in vo<span class=\"_ _2\"></span>orrade<span class=\"_ _2\"></span>n van afgewerk<span class=\"_ _2\"></span>te go<span class=\"_ _2\"></span>ede<span class=\"_ _2\"></span>ren en go<span class=\"_ _2\"></span>ede<span class=\"_ _2\"></span>ren in bewer<span class=\"_ _2\"></span>king\u2019<span class=\"_ _0\"></span>. De so<span class=\"_ _2\"></span>m van de gronds<span class=\"_ _2\"></span>toffe<span class=\"_ _2\"></span>nkosten en verande<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n in voorra<span class=\"_ _2\"></span>den op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men als u<span class=\"_ _2\"></span>itgaven in 2022 be<span class=\"_ _2\"></span>draag<span class=\"_ _2\"></span>t \u20ac 151,<span class=\"_ _0\"></span>9 m<span class=\"_ _2\"></span>iljoe<span class=\"_ _2\"></span>n voor de voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tgezet<span class=\"_ _2\"></span>te bedr<span class=\"_ _2\"></span>ijfsa<span class=\"_ _2\"></span>ctivi<span class=\"_ _2\"></span>teiten, tegenover \u20ac 1<span class=\"_ _2\"></span>04,<span class=\"_ _0\"></span>9 milj<span class=\"_ _2\"></span>oen in 2021. De ac<span class=\"_ _2\"></span>tiva van de groep di<span class=\"_ _2\"></span>e in onde<span class=\"_ _2\"></span>rpand g<span class=\"_ _2\"></span>egeven zijn a<span class=\"_ _2\"></span>ls waarb<span class=\"_ _2\"></span>org voor de S<span class=\"_ _2\"></span>enior Se<span class=\"_ _2\"></span>cured N<span class=\"_ _2\"></span>otes en lenin<span class=\"_ _2\"></span>gen, word<span class=\"_ _2\"></span>en bes<span class=\"_ _2\"></span>chreven in de T<span class=\"_ _0\"></span>oelic<span class=\"_ _2\"></span>htinge<span class=\"_ _2\"></span>n 21 tot 22.T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 16. Han<span class=\"_ _1a\"></span>dels- en o<span class=\"_ _0\"></span>verig<span class=\"_ _0\"></span>e vor<span class=\"_ _0\"></span>deringen(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _9e\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _5f\"> </span>2021</span>T<span class=\"_ _0\"></span>otaal ha<span class=\"_ _2\"></span>nde<span class=\"_ _2\"></span>ls<span class=\"_ _2\"></span>- en overige vorder<span class=\"_ _1a\"></span>ingen v<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>or v<span class=\"_ _0\"></span>oor<span class=\"_ _2\"></span>tgezette 25.<span class=\"_ _2\"></span>593 <span class=\"_ _87\"> </span>24<span class=\"_ _2\"></span>.2<span class=\"_ _2\"></span>81 bedrijfsactiviteitenHan<span class=\"_ _2\"></span>dels<span class=\"_ _2\"></span>- en overig<span class=\"_ _2\"></span>e vorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n (lan<span class=\"_ _2\"></span>ge term<span class=\"_ _2\"></span>ijn) voor voor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te 599 <span class=\"_ _69\"> </span><span class=\"ls44 ws42\">537 </span>bedrijfsactiviteitenOveri<span class=\"_ _2\"></span>ge vorder<span class=\"_ _2\"></span>ingen<span class=\"_ _c\"> </span><span class=\"ls57 ws55\">59<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span> <span class=\"_ _190\"> </span><span class=\"ls62 ws60\">537 </span></span>T<span class=\"_ _0\"></span>otaal s<span class=\"_ _2\"></span>top<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te -<span class=\"_ _178\"> </span><span class=\"lsa2 wsa0\">1<span class=\"_ _2\"></span>76</span>bedrijfsactiviteitenHan<span class=\"_ _2\"></span>dels<span class=\"_ _2\"></span>- en overig<span class=\"_ _2\"></span>e vorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n (kort<span class=\"_ _2\"></span>e termi<span class=\"_ _2\"></span>jn) voor voor<span class=\"_ _2\"></span>tge<span class=\"_ _2\"></span>zet<span class=\"_ _2\"></span>te 24.<span class=\"_ _0\"></span>994 <span class=\"_ _95\"> </span><span class=\"lsa1 ws9f\">2<span class=\"_ _6\"></span>3<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>74<span class=\"_ _6\"></span>5<span class=\"_ _2\"></span> </span>bedrijfsactiviteitenNet<span class=\"_ _2\"></span>toha<span class=\"_ _1a\"></span>ndelsvorderi<span class=\"_ _1a\"></span>ngen <span class=\"_ _1b1\"> </span><span class=\"ls76 ws74\">23.208 <span class=\"_ _160\"> </span><span class=\"ls90 ws8e\">23<span class=\"_ _2\"></span>.<span class=\"_ _0\"></span>961 </span></span>    Hand<span class=\"_ _2\"></span>elsvorder<span class=\"_ _2\"></span>ingen<span class=\"_ _113\"> </span><span class=\"ls90 ws8e\">23.960 <span class=\"_ _88\"> </span><span class=\"ls89 ws87\">24.<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>1 </span></span>     <span class=\"_ _27\"></span>Min<span class=\"_ _1a\"></span>: V<span class=\"_ _0\"></span>oo<span class=\"_ _2\"></span>rzie<span class=\"_ _2\"></span>ning voo<span class=\"_ _2\"></span>r dubieuze (<span class=\"_ _2\"></span>752)<span class=\"_ _1e\"> </span><span class=\"lsb0 wsae\">(6<span class=\"_ _2\"></span>70<span class=\"_ _2\"></span>)</span>debiteur<span class=\"_ _0\"></span>enV<span class=\"_ _0\"></span>oo<span class=\"_ _2\"></span>ruitb<span class=\"_ _2\"></span>etalin<span class=\"_ _2\"></span>gen en toe te rekenen 1.<span class=\"_ _2\"></span>311<span class=\"_ _2\"></span> <span class=\"_ _126\"> </span><span class=\"ls8e ws8c\">262<span class=\"_ _2\"></span> </span>opbrengst<span class=\"_ _0\"></span>enOveri<span class=\"_ _2\"></span>ge vorder<span class=\"_ _2\"></span>ingen<span class=\"_ _1d7\"> </span><span class=\"ls5b ws59\">475<span class=\"_ _2\"></span> <span class=\"_ _123\"> </span><span class=\"lsb1 wsaf\">(47<span class=\"_ _2\"></span>9)</span></span>T<span class=\"_ _0\"></span>otaal s<span class=\"_ _2\"></span>top<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te -<span class=\"_ _126\"> </span><span class=\"ls4e ws4c\">30.<span class=\"_ _2\"></span>408 </span>bedrijfsactiviteitenDe re\u00eb<span class=\"_ _2\"></span>le waarde van d<span class=\"_ _2\"></span>e hande<span class=\"_ _2\"></span>ls- e<span class=\"_ _2\"></span>n overige vorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n ben<span class=\"_ _2\"></span>ader<span class=\"_ _6\"></span>t de bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde er<span class=\"_ _6\"></span>van aangezien h<span class=\"_ _2\"></span>et verdisco<span class=\"_ _2\"></span>nteringse<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>fect nie<span class=\"_ _2\"></span>t signifi<span class=\"_ _2\"></span>cant is. Als o<span class=\"_ _2\"></span>nderd<span class=\"_ _2\"></span>eel van haar no<span class=\"_ _2\"></span>rmale b<span class=\"_ _2\"></span>edri<span class=\"_ _2\"></span>jfsui<span class=\"_ _2\"></span>toefening h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>e groep ingeschre<span class=\"_ _1a\"></span>ven op<span class=\"_ _1a\"></span> non-<span class=\"_ _2\"></span>recourse f<span class=\"_ _1a\"></span>actori<span class=\"_ _0\"></span>ngovereenk<span class=\"_ _0\"></span>omsten met fina<span class=\"_ _2\"></span>nci\u00ebl<span class=\"_ _2\"></span>e par<span class=\"_ _2\"></span>tij<span class=\"_ _2\"></span>en. De gro<span class=\"_ _2\"></span>ep he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t de vord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en waar<span class=\"_ _2\"></span>voor v<span class=\"_ _2\"></span>rijwel all<span class=\"_ _2\"></span>e risico\u2019<span class=\"_ _0\"></span>s e<span class=\"_ _2\"></span>n voorde<span class=\"_ _2\"></span>len van eig<span class=\"_ _2\"></span>endom werden overg<span class=\"_ _2\"></span>edrag<span class=\"_ _2\"></span>en, met ui<span class=\"_ _2\"></span>tzond<span class=\"_ _2\"></span>ering van d<span class=\"_ _2\"></span>e reser<span class=\"_ _2\"></span>ve<span class=\"_ _2\"></span>s die nog o<span class=\"_ _2\"></span>p de bala<span class=\"_ _2\"></span>ns staan, u<span class=\"_ _2\"></span>itgeb<span class=\"_ _2\"></span>oe<span class=\"_ _2\"></span>k<span class=\"_ _2\"></span>t.De kor<span class=\"_ _2\"></span>tlop<span class=\"_ _2\"></span>end<span class=\"_ _2\"></span>e hande<span class=\"_ _2\"></span>ls- e<span class=\"_ _2\"></span>n overige vord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en zijn ge<span class=\"_ _2\"></span>daald van \u20ac 23,<span class=\"_ _0\"></span>7 mil<span class=\"_ _2\"></span>joen p<span class=\"_ _2\"></span>er 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2021 naar \u20ac 25,0 miljoe<span class=\"_ _2\"></span>n per 31 de<span class=\"_ _2\"></span>cemb<span class=\"_ _2\"></span>er 2022. Per 31 dece<span class=\"_ _2\"></span>mber 2022 ware<span class=\"_ _2\"></span>n de ver<span class=\"_ _2\"></span>vallen net<span class=\"_ _2\"></span>tohand<span class=\"_ _2\"></span>elsvorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n goe<span class=\"_ _2\"></span>d voor \u20ac 2,0 miljoe<span class=\"_ _2\"></span>n (tegenover \u20ac 1,6 miljo<span class=\"_ _2\"></span>en p<span class=\"_ _2\"></span>er 31 decem<span class=\"_ _2\"></span>ber 2021). De gro<span class=\"_ _2\"></span>ep maak<span class=\"_ _2\"></span>t g<span class=\"_ _2\"></span>ebru<span class=\"_ _2\"></span>ik van kredie<span class=\"_ _2\"></span>tve<span class=\"_ _2\"></span>rzekeringe<span class=\"_ _2\"></span>n in Europa om het k<span class=\"_ _2\"></span>redietrisi<span class=\"_ _2\"></span>co dat verb<span class=\"_ _2\"></span>ond<span class=\"_ _2\"></span>en is aan hand<span class=\"_ _2\"></span>elsvorder<span class=\"_ _2\"></span>ingen over te drage<span class=\"_ _2\"></span>n. Bovendie<span class=\"_ _2\"></span>n is onze hand<span class=\"_ _2\"></span>elsvorder<span class=\"_ _2\"></span>ingenp<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tefeuill<span class=\"_ _2\"></span>e zeer ge<span class=\"_ _2\"></span>diversi<span class=\"_ _2\"></span>fieerd, zowel op het ge<span class=\"_ _2\"></span>bied van s<span class=\"_ _2\"></span>egme<span class=\"_ _2\"></span>ntatie als kl<span class=\"_ _2\"></span>antenbe<span class=\"_ _2\"></span>stand, wat het kre<span class=\"_ _2\"></span>dietrisic<span class=\"_ _2\"></span>o be<span class=\"_ _2\"></span>perk<span class=\"_ _6\"></span>t. De kre<span class=\"_ _2\"></span>dietk<span class=\"_ _2\"></span>waliteit van de han<span class=\"_ _2\"></span>delsvorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n die no<span class=\"_ _2\"></span>ch ver<span class=\"_ _2\"></span>vallen zij<span class=\"_ _2\"></span>n, noch e<span class=\"_ _2\"></span>en bijzonde<span class=\"_ _2\"></span>re waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g hebb<span class=\"_ _2\"></span>en on<span class=\"_ _2\"></span>dergaa<span class=\"_ _2\"></span>n, is goe<span class=\"_ _2\"></span>d.De b<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>en van de han<span class=\"_ _2\"></span>dels<span class=\"_ _2\"></span>- en overig<span class=\"_ _2\"></span>e vorderin<span class=\"_ _2\"></span>gen van de groe<span class=\"_ _2\"></span>p worden ui<span class=\"_ _2\"></span>tged<span class=\"_ _2\"></span>ruk<span class=\"_ _2\"></span>t in de vol<span class=\"_ _2\"></span>gend<span class=\"_ _2\"></span>e valuta\u2019<span class=\"_ _0\"></span>s:(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _9e\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _5f\"> </span>2021</span>T<span class=\"_ _0\"></span>otaal ha<span class=\"_ _2\"></span>nde<span class=\"_ _2\"></span>ls<span class=\"_ _2\"></span>- en overige vorder<span class=\"_ _1a\"></span>ingen v<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>or v<span class=\"_ _0\"></span>oor<span class=\"_ _2\"></span>tgezette 25.<span class=\"_ _2\"></span>593 <span class=\"_ _87\"> </span>24<span class=\"_ _2\"></span>.2<span class=\"_ _2\"></span>81 bedrijfsactiviteitenEU<span class=\"_ _2\"></span>R<span class=\"_ _17a\"> </span><span class=\"ls5a ws58\">7.<span class=\"_ _6\"></span>4<span class=\"_ _6\"></span>2<span class=\"_ _6\"></span>9<span class=\"_ _6\"></span> <span class=\"_ _84\"> </span><span class=\"ls0 ws0\">8.803 </span></span>USD<span class=\"_ _19d\"> </span><span class=\"ls58 ws56\">18.065<span class=\"_ _2\"></span> <span class=\"_ _88\"> </span><span class=\"ls90 ws8e\">15<span class=\"_ _2\"></span>.39<span class=\"_ _2\"></span>3 </span></span>GBP<span class=\"_ _ef\"> </span><span class=\"ls0 ws0\">9<span class=\"_ _2\"></span>9 <span class=\"_ _e4\"> </span>86 </span>T<span class=\"_ _0\"></span>otaal s<span class=\"_ _2\"></span>top<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te -<span class=\"_ _190\"> </span>30.<span class=\"_ _2\"></span>583 bedrijfsactiviteitenDe gro<span class=\"_ _2\"></span>ep moni<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>t de recu<span class=\"_ _2\"></span>pere<span class=\"_ _2\"></span>erbaa<span class=\"_ _2\"></span>rheid van ha<span class=\"_ _2\"></span>ndels<span class=\"_ _2\"></span>- en overig<span class=\"_ _2\"></span>e vorderin<span class=\"_ _2\"></span>gen op b<span class=\"_ _2\"></span>asis van een b<span class=\"_ _2\"></span>eoo<span class=\"_ _2\"></span>rdelin<span class=\"_ _2\"></span>g per g<span class=\"_ _2\"></span>eval. Daarna<span class=\"_ _2\"></span>ast he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t de gro<span class=\"_ _2\"></span>ep IFRS 9 toeg<span class=\"_ _2\"></span>epast door a<span class=\"_ _2\"></span>anwendin<span class=\"_ _2\"></span>g van de gewijzig<span class=\"_ _2\"></span>de retrosp<span class=\"_ _2\"></span>ectieve metho<span class=\"_ _2\"></span>de, doo<span class=\"_ _2\"></span>r gebr<span class=\"_ _2\"></span>uik te maken van de vereenvoudi<span class=\"_ _2\"></span>gde ben<span class=\"_ _2\"></span>ader<span class=\"_ _2\"></span>ing van de no<span class=\"_ _2\"></span>rm en be<span class=\"_ _2\"></span>rekende ECL<span class=\"_ _1\"></span>'s (v<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>wachte kredi<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>verliezen) op basis van de ver<span class=\"_ _2\"></span>wach<span class=\"_ _2\"></span>te krediet<span class=\"_ _2\"></span>verli<span class=\"_ _2\"></span>ezen over de volle<span class=\"_ _2\"></span>dige leven<span class=\"_ _2\"></span>sduur<span class=\"_ _0\"></span>. De gro<span class=\"_ _2\"></span>ep he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t ee<span class=\"_ _2\"></span>n voor<span class=\"_ _2\"></span>zienin<span class=\"_ _2\"></span>genmatr<span class=\"_ _2\"></span>ix opg<span class=\"_ _2\"></span>esteld. D<span class=\"_ _2\"></span>e han<span class=\"_ _2\"></span>delsvorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n zijn inge<span class=\"_ _2\"></span>dee<span class=\"_ _2\"></span>ld volg<span class=\"_ _2\"></span>ens gem<span class=\"_ _2\"></span>eensc<span class=\"_ _2\"></span>happ<span class=\"_ _2\"></span>elijke kenmerken die repre<span class=\"_ _2\"></span>sentatie<span class=\"_ _2\"></span>f zijn voor het ve<span class=\"_ _2\"></span>rmog<span class=\"_ _2\"></span>en van de kl<span class=\"_ _2\"></span>ant om te betal<span class=\"_ _2\"></span>en (op basis van de ge<span class=\"_ _2\"></span>ografisc<span class=\"_ _2\"></span>he regi<span class=\"_ _2\"></span>o en het t<span class=\"_ _2\"></span>yp<span class=\"_ _2\"></span>e klanten, zoals d<span class=\"_ _2\"></span>etailhan<span class=\"_ _2\"></span>del, grootha<span class=\"_ _2\"></span>ndel of bouw &amp; c<span class=\"_ _2\"></span>onstr<span class=\"_ _2\"></span>uctie en d<span class=\"_ _2\"></span>e status van wanb<span class=\"_ _2\"></span>etaling). De voor<span class=\"_ _2\"></span>zienin<span class=\"_ _2\"></span>genmatr<span class=\"_ _2\"></span>ix is geba<span class=\"_ _2\"></span>seerd o<span class=\"_ _2\"></span>p de ver<span class=\"_ _2\"></span>wachte wanbet<span class=\"_ _2\"></span>alingsp<span class=\"_ _2\"></span>erce<span class=\"_ _2\"></span>ntage<span class=\"_ _2\"></span>s zoals gepu<span class=\"_ _2\"></span>blice<span class=\"_ _2\"></span>erd do<span class=\"_ _2\"></span>or Moo<span class=\"_ _2\"></span>dy<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span>s, aan<span class=\"_ _2\"></span>gepas<span class=\"_ _2\"></span>t met sc<span class=\"_ _2\"></span>alaire factoren o<span class=\"_ _2\"></span>m verschill<span class=\"_ _2\"></span>en te weerspi<span class=\"_ _2\"></span>egel<span class=\"_ _2\"></span>en in de vi<span class=\"_ _2\"></span>sie van de groe<span class=\"_ _2\"></span>p op de huid<span class=\"_ _2\"></span>ige en ver<span class=\"_ _2\"></span>wachte ec<span class=\"_ _2\"></span>onomis<span class=\"_ _2\"></span>che oms<span class=\"_ _2\"></span>tandi<span class=\"_ _2\"></span>ghed<span class=\"_ _2\"></span>en en historis<span class=\"_ _2\"></span>che omstandighe<span class=\"_ _2\"></span>den.Nie<span class=\"_ _2\"></span>t verschuldigd Mee<span class=\"_ _2\"></span>r dan Per 31 d<span class=\"_ _2\"></span>ece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2021 of mi<span class=\"_ _2\"></span>nde<span class=\"_ _2\"></span>r 15 dagen voor vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tg<span class=\"_ _2\"></span>ezet<span class=\"_ _2\"></span>te T<span class=\"_ _0\"></span>otaaldan 1<span class=\"_ _2\"></span>5 na de bedrijfsactiviteitendag<span class=\"_ _2\"></span>en na d<span class=\"_ _2\"></span>e vervaldagvervaldagVe<span class=\"_ _2\"></span>r<span class=\"_ _6\"></span>w<span class=\"_ _2\"></span>a<span class=\"_ _6\"></span>c<span class=\"_ _2\"></span>h<span class=\"_ _6\"></span>t<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>1<span class=\"_ _2\"></span>,9<span class=\"_ _6\"></span>%<span class=\"_ _67\"> </span><span class=\"ls59 ws57\">28<span class=\"_ _2\"></span>,4%</span>verliespercent<span class=\"_ _1a\"></span>ageBrut<span class=\"_ _0\"></span>oboekwaa<span class=\"_ _0\"></span>rde 23.864 <span class=\"_ _92\"> </span><span class=\"ls8a ws88\">767<span class=\"_ _2\"></span> <span class=\"_ _6f\"> </span><span class=\"ls89 ws87\">24<span class=\"_ _2\"></span>.6<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>1 </span></span>\u2013 hand<span class=\"_ _2\"></span>elsvorder<span class=\"_ _2\"></span>ingenKrediet<span class=\"_ _2\"></span>verliezen<span class=\"_ _3\"> </span><span class=\"ls0 ws0\">4<span class=\"_ _2\"></span>52 <span class=\"_ _1d8\"> </span>218 <span class=\"_ _126\"> </span><span class=\"ls51 ws4f\">670<span class=\"_ _2\"></span> </span></span>Nie<span class=\"_ _2\"></span>t verschuldigd Mee<span class=\"_ _2\"></span>r dan Per 31 d<span class=\"_ _2\"></span>ece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2022 of mi<span class=\"_ _2\"></span>nde<span class=\"_ _2\"></span>r 15 dagen voor vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tg<span class=\"_ _2\"></span>ezet<span class=\"_ _2\"></span>te T<span class=\"_ _0\"></span>otaaldan 1<span class=\"_ _2\"></span>5 na de bedrijfsactiviteitendag<span class=\"_ _2\"></span>en na d<span class=\"_ _2\"></span>e vervaldagvervaldagVe<span class=\"_ _2\"></span>r<span class=\"_ _6\"></span>w<span class=\"_ _2\"></span>a<span class=\"_ _6\"></span>c<span class=\"_ _2\"></span>h<span class=\"_ _6\"></span>t<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>2,8%<span class=\"_ _44\"> </span><span class=\"ls73 ws71\">9,<span class=\"_ _6\"></span>0<span class=\"_ _6\"></span>%</span>verliespercent<span class=\"_ _1a\"></span>ageBrut<span class=\"_ _0\"></span>oboekwaa<span class=\"_ _0\"></span>rde 22.832 <span class=\"_ _13c\"> </span><span class=\"ls59 ws57\">1<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>28<span class=\"_ _2\"></span> <span class=\"_ _75\"> </span><span class=\"ls90 ws8e\">23.<span class=\"_ _1a\"></span>960<span class=\"_ _2\"></span> </span></span>\u2013 hand<span class=\"_ _2\"></span>elsvorder<span class=\"_ _2\"></span>ingenKrediet<span class=\"_ _2\"></span>verliezen<span class=\"_ _3\"> </span><span class=\"ls0 ws0\">650 <span class=\"_ _178\"> </span>10<span class=\"_ _2\"></span>2 <span class=\"_ _126\"> </span>752 </span>De b<span class=\"_ _2\"></span>eweging<span class=\"_ _2\"></span>en van de voor<span class=\"_ _2\"></span>zien<span class=\"_ _2\"></span>ingen vo<span class=\"_ _2\"></span>or dubie<span class=\"_ _2\"></span>uze debi<span class=\"_ _2\"></span>teuren van de groe<span class=\"_ _2\"></span>p met be<span class=\"_ _2\"></span>trekkin<span class=\"_ _2\"></span>g tot hand<span class=\"_ _2\"></span>elsvorder<span class=\"_ _2\"></span>ingen zijn a<span class=\"_ _2\"></span>ls volgt:(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _191\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _86\"> </span>2021</span>Per 1 jan<span class=\"_ _2\"></span>uari voor vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tgeze<span class=\"_ _2\"></span>tt<span class=\"_ _2\"></span>e (670<span class=\"_ _2\"></span>)<span class=\"_ _2a\"> </span><span class=\"lsb4 wsb2\">(4<span class=\"_ _6\"></span>.<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>1)</span>bedrijfsactiviteitenStop<span class=\"_ _2\"></span>gezette b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>fsac<span class=\"_ _2\"></span>tivitei<span class=\"_ _2\"></span>ten in -<span class=\"_ _75\"> </span><span class=\"ls8a ws88\">2<span class=\"_ _2\"></span>.9<span class=\"_ _6\"></span>0<span class=\"_ _2\"></span>5<span class=\"_ _6\"></span> <span class=\"_ _0\"></span></span>openingsb<span class=\"_ _2\"></span>alansV<span class=\"_ _0\"></span>er<span class=\"_ _2\"></span>hogin<span class=\"_ _2\"></span>g van provisie voo<span class=\"_ _2\"></span>r verliezen op lenin<span class=\"_ _2\"></span>gen die in d<span class=\"_ _2\"></span>e loo<span class=\"_ _2\"></span>p van het jaar in d<span class=\"_ _2\"></span>e (29<span class=\"_ _2\"></span>5)<span class=\"_ _11e\"> </span><span class=\"ls0 ws0\">-</span>winst<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>en-verliesrek<span class=\"_ _0\"></span>ening is opgenomenTijdens het jaar als <span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>ninbaar afgeschreven 60 <span class=\"_ _7e\"> </span><span class=\"ls89 ws87\">24<span class=\"_ _2\"></span> </span>vorderi<span class=\"_ _1a\"></span>ngenT<span class=\"_ _24\"></span>eruggenomen be<span class=\"_ _2\"></span>dragen<span class=\"_ _10d\"> </span><span class=\"ls63 ws61\">175 <span class=\"_ _98\"> </span>751<span class=\"_ _2\"></span> </span>Wisselk<span class=\"_ _0\"></span>oersverschil<span class=\"_ _3b\"> </span><span class=\"lsb4 wsb2\">(21)<span class=\"_ _98\"> </span><span class=\"ls63 ws61\">(5<span class=\"_ _2\"></span>8)</span></span>Per 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er voor voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tgeze<span class=\"_ _2\"></span>tt<span class=\"_ _2\"></span>e (<span class=\"_ _2\"></span>752<span class=\"_ _2\"></span>)<span class=\"_ _8a\"> </span><span class=\"ls5b ws59\">(670<span class=\"_ _2\"></span>)</span>bedrijfsactiviteitenHet aa<span class=\"_ _2\"></span>nleg<span class=\"_ _2\"></span>gen en v<span class=\"_ _2\"></span>rijgeven van voo<span class=\"_ _2\"></span>rzie<span class=\"_ _2\"></span>ningen vo<span class=\"_ _2\"></span>or vorderin<span class=\"_ _2\"></span>gen die e<span class=\"_ _2\"></span>en bijzond<span class=\"_ _2\"></span>ere waardeverm<span class=\"_ _2\"></span>inder<span class=\"_ _2\"></span>ing heb<span class=\"_ _2\"></span>ben onde<span class=\"_ _2\"></span>rgaan, werd o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in \u2018Overig<span class=\"_ _2\"></span>e inkomsten/k<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>sten\u2019 in het over<span class=\"_ _2\"></span>zicht van ge<span class=\"_ _2\"></span>realise<span class=\"_ _2\"></span>erde en ni<span class=\"_ _2\"></span>et<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>erealis<span class=\"_ _2\"></span>eerde resul<span class=\"_ _2\"></span>taten. Bedra<span class=\"_ _2\"></span>gen die ten las<span class=\"_ _2\"></span>te worden geb<span class=\"_ _2\"></span>racht van de voor<span class=\"_ _2\"></span>zieni<span class=\"_ _2\"></span>ng worden d<span class=\"_ _2\"></span>oorga<span class=\"_ _2\"></span>ans afges<span class=\"_ _2\"></span>chreven wanne<span class=\"_ _2\"></span>er niet ver<span class=\"_ _2\"></span>wac<span class=\"_ _2\"></span>ht wordt da<span class=\"_ _2\"></span>t nog bi<span class=\"_ _2\"></span>jk<span class=\"_ _1a\"></span>omen<span class=\"_ _2\"></span>de gel<span class=\"_ _2\"></span>dmidd<span class=\"_ _2\"></span>elen gerec<span class=\"_ _2\"></span>upere<span class=\"_ _2\"></span>erd zullen wo<span class=\"_ _2\"></span>rden.  De an<span class=\"_ _2\"></span>dere kla<span class=\"_ _2\"></span>ssen in ha<span class=\"_ _2\"></span>ndels<span class=\"_ _2\"></span>- en overi<span class=\"_ _2\"></span>ge vorderin<span class=\"_ _2\"></span>gen b<span class=\"_ _2\"></span>evat<span class=\"_ _2\"></span>ten geen ac<span class=\"_ _2\"></span>tiva die een b<span class=\"_ _2\"></span>ijzondere waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g heb<span class=\"_ _2\"></span>ben o<span class=\"_ _2\"></span>nderg<span class=\"_ _2\"></span>aan.De ma<span class=\"_ _2\"></span>ximale b<span class=\"_ _2\"></span>loots<span class=\"_ _2\"></span>telling aan k<span class=\"_ _2\"></span>redietrisi<span class=\"_ _2\"></span>co op de versla<span class=\"_ _2\"></span>gdatum is de bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde van elke hierboven verme<span class=\"_ _2\"></span>lde klass<span class=\"_ _2\"></span>e van vorderin<span class=\"_ _2\"></span>g. Per 31 dece<span class=\"_ _2\"></span>mber 2022 h<span class=\"_ _2\"></span>oude<span class=\"_ _2\"></span>n de voor<span class=\"_ _2\"></span>tg<span class=\"_ _2\"></span>ezette be<span class=\"_ _2\"></span>drij<span class=\"_ _2\"></span>fsacti<span class=\"_ _2\"></span>viteiten g<span class=\"_ _2\"></span>een zekerhed<span class=\"_ _2\"></span>en aan (kredi<span class=\"_ _2\"></span>etbrieven en c<span class=\"_ _2\"></span>orp<span class=\"_ _2\"></span>orate- of b<span class=\"_ _2\"></span>ankgaranties)<span class=\"_ _0\"></span>.T<span class=\"_ _1\"></span>o<span class=\"_ _2\"></span>elicht<span class=\"_ _0\"></span>ing 17<span class=\"_ _24\"></span>. Liquide middelen(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _191\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _86\"> </span>2021</span>T<span class=\"_ _24\"></span>otaal liquide middelen<span class=\"_ _1d9\"> </span><span class=\"ls5f ws5d\">38.488 <span class=\"_ _1\"></span> <span class=\"_ _58\"> </span><span class=\"ls9c ws9a\">5<span class=\"_ _0\"></span>1.39<span class=\"_ _0\"></span>4 <span class=\"_ _0\"></span> </span></span>Liquid<span class=\"_ _2\"></span>e midde<span class=\"_ _2\"></span>len bij d<span class=\"_ _2\"></span>e bank en in ka<span class=\"_ _2\"></span>s<span class=\"_ _5e\"> </span><span class=\"lsbb wsba\">2<span class=\"_ _2\"></span>4<span class=\"_ _6\"></span>.<span class=\"_ _6\"></span>0<span class=\"_ _26\"></span>0<span class=\"_ _6\"></span>9<span class=\"_ _26\"></span> <span class=\"_ _24\"></span> <span class=\"_ _56\"> </span><span class=\"ls0 ws0\">36.801 <span class=\"_ _0\"></span> </span></span>Liquid<span class=\"_ _2\"></span>e midde<span class=\"_ _2\"></span>len in 14.479 <span class=\"_ _0\"></span> <span class=\"_ _195\"> </span><span class=\"lsae wsac\">1<span class=\"_ _2\"></span>4<span class=\"_ _6\"></span>.<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span> <span class=\"_ _0\"></span> </span>doc<span class=\"_ _2\"></span>hteronder<span class=\"_ _2\"></span>nemin<span class=\"_ _2\"></span>gen bui<span class=\"_ _2\"></span>ten de EUWaar<span class=\"_ _2\"></span>van in lande<span class=\"_ _2\"></span>n met wet<span class=\"_ _2\"></span>telijke -<span class=\"_ _174\"> </span>-beperkingenT<span class=\"_ _24\"></span>ota<span class=\"_ _2\"></span>al stopgezette bedrijfsac<span class=\"_ _2\"></span>tiviteiten<span class=\"_ _e7\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _98\"> </span><span class=\"ls89 ws87\">3<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>  <span class=\"_ _0\"></span></span></span>De kre<span class=\"_ _2\"></span>dietk<span class=\"_ _2\"></span>walitei<span class=\"_ _2\"></span>t van de banken en finan<span class=\"_ _2\"></span>ci\u00ebl<span class=\"_ _2\"></span>e instelling<span class=\"_ _2\"></span>en is bes<span class=\"_ _2\"></span>chreven in T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 26. De ac<span class=\"_ _2\"></span>tiva van de groep die in on<span class=\"_ _2\"></span>derpa<span class=\"_ _2\"></span>nd geg<span class=\"_ _2\"></span>even zijn als waarb<span class=\"_ _2\"></span>org voor d<span class=\"_ _2\"></span>e Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes en le<span class=\"_ _2\"></span>ningen<span class=\"_ _2\"></span>, worden b<span class=\"_ _2\"></span>esch<span class=\"_ _2\"></span>reven in T<span class=\"_ _24\"></span>o<span class=\"_ _2\"></span>elich<span class=\"_ _2\"></span>tingen 21 e<span class=\"_ _2\"></span>n 22. T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 21. Sen<span class=\"_ _0\"></span>ior Secu<span class=\"_ _1a\"></span>red No<span class=\"_ _0\"></span>tes(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _1e6\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _134\"> </span>2021</span>T<span class=\"_ _0\"></span>otaal S<span class=\"_ _2\"></span>enio<span class=\"_ _2\"></span>r Secu<span class=\"_ _2\"></span>red N<span class=\"_ _2\"></span>otes voo<span class=\"_ _2\"></span>r 132<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>355 <span class=\"_ _124\"> </span><span class=\"ls5e ws5c\">240.458<span class=\"_ _0\"></span> <span class=\"_ _2\"></span></span>voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenLanglopend deel<span class=\"_ _4a\"> </span><span class=\"lsa1 ws9f\">1<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>0<span class=\"_ _6\"></span>.74<span class=\"_ _6\"></span>5<span class=\"_ _2\"></span> <span class=\"_ _194\"> </span>2<span class=\"_ _6\"></span>3<span class=\"_ _2\"></span>3<span class=\"_ _6\"></span>.<span class=\"_ _2\"></span>74<span class=\"_ _6\"></span>4<span class=\"_ _2\"></span> <span class=\"_ _0\"></span></span>Waarvan: brutoschuld<span class=\"_ _177\"> </span><span class=\"ls53 ws51\">132.489 <span class=\"_ _65\"> </span><span class=\"ls4c ws4a\">234<span class=\"_ _0\"></span>.657 </span></span>Waar<span class=\"_ _2\"></span>van: geactivee<span class=\"_ _2\"></span>rde (<span class=\"_ _6\"></span>1<span class=\"_ _6\"></span>.<span class=\"_ _2\"></span>74<span class=\"_ _6\"></span>4<span class=\"_ _2\"></span>)<span class=\"_ _11e\"> </span><span class=\"ls69 ws67\">(9<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>3)</span>financieringsk<span class=\"_ _1a\"></span>ostenK<span class=\"_ _0\"></span>or<span class=\"_ _2\"></span>tlopend deel<span class=\"_ _5b\"> </span><span class=\"ls51 ws4f\">1.<span class=\"_ _2\"></span>61<span class=\"_ _2\"></span>1 <span class=\"_ _12c\"> </span><span class=\"ls50 ws4e\">6<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>14<span class=\"_ _2\"></span> </span></span>Waar<span class=\"_ _2\"></span>van: opgeb<span class=\"_ _2\"></span>ouwde in<span class=\"_ _2\"></span>tresten<span class=\"_ _e5\"> </span><span class=\"ls44 ws42\">3.355<span class=\"_ _32\"> </span><span class=\"ls5a ws58\">7.<span class=\"_ _6\"></span>1<span class=\"_ _6\"></span>6<span class=\"_ _2\"></span>9</span></span>Waar<span class=\"_ _2\"></span>van: geactivee<span class=\"_ _2\"></span>rde (<span class=\"_ _6\"></span>1<span class=\"_ _6\"></span>.<span class=\"_ _2\"></span>74<span class=\"_ _6\"></span>4<span class=\"_ _2\"></span>)<span class=\"_ _7e\"> </span><span class=\"lsb1 wsaf\">(4<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>)</span>financieringsk<span class=\"_ _1a\"></span>ostenOp 3 aug<span class=\"_ _2\"></span>ustus 2015 heef<span class=\"_ _6\"></span>t Belysse I<span class=\"_ _2\"></span>ssuer S.<span class=\"_ _2\"></span>\u00e0 r<span class=\"_ _0\"></span>.l. (voorhee<span class=\"_ _2\"></span>n LSF9 Balta Issu<span class=\"_ _2\"></span>er S.\u00e0 r<span class=\"_ _0\"></span>.l.) een totaalbed<span class=\"_ _2\"></span>rag van \u20ac 290,0 miljoen u<span class=\"_ _2\"></span>itge<span class=\"_ _2\"></span>geven aan Se<span class=\"_ _2\"></span>nior Se<span class=\"_ _2\"></span>cured No<span class=\"_ _2\"></span>tes met ee<span class=\"_ _2\"></span>n intrest<span class=\"_ _2\"></span>voe<span class=\"_ _2\"></span>t van 7<span class=\"_ _24\"></span>,75<span class=\"_ _0\"></span>% als o<span class=\"_ _2\"></span>nderd<span class=\"_ _2\"></span>eel van de financ<span class=\"_ _2\"></span>iering van d<span class=\"_ _2\"></span>e overname van Bal<span class=\"_ _2\"></span>ta Fina<span class=\"_ _2\"></span>nce S.\u00e0 r<span class=\"_ _0\"></span>.l. en haar d<span class=\"_ _2\"></span>ochteron<span class=\"_ _2\"></span>dern<span class=\"_ _2\"></span>eming<span class=\"_ _2\"></span>en. De ver<span class=\"_ _6\"></span>valdatum van de Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes was 15 sep<span class=\"_ _2\"></span>tember 2022. In juni, juli en aug<span class=\"_ _2\"></span>ustus 2017 heef<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>e groep e<span class=\"_ _2\"></span>en ge<span class=\"_ _2\"></span>deel<span class=\"_ _2\"></span>telijke terugb<span class=\"_ _2\"></span>etaling ui<span class=\"_ _2\"></span>tgevoe<span class=\"_ _2\"></span>rd van in totaal \u20ac 55,1 miljoen. De gro<span class=\"_ _2\"></span>ep kondigde o<span class=\"_ _2\"></span>p 2 febru<span class=\"_ _2\"></span>ari 2021 aan dat ze een overeenkomst h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t g<span class=\"_ _2\"></span>esloten met o<span class=\"_ _2\"></span>bliga<span class=\"_ _2\"></span>tiehou<span class=\"_ _2\"></span>ders di<span class=\"_ _2\"></span>e ca. 52% ver<span class=\"_ _2\"></span>tege<span class=\"_ _2\"></span>nwoordig<span class=\"_ _2\"></span>en van de totale ho<span class=\"_ _2\"></span>ofdsom van de 7<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>75% Senior Se<span class=\"_ _2\"></span>cured N<span class=\"_ _2\"></span>otes met ver<span class=\"_ _2\"></span>vald<span class=\"_ _2\"></span>ag in 2022 (de \u2018Bes<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e Notes\u2019), uitge<span class=\"_ _2\"></span>geven doo<span class=\"_ _2\"></span>r LSF9 Balta Issue<span class=\"_ _2\"></span>r S.\u00e0 r<span class=\"_ _0\"></span>.l. (de \u2018Emit<span class=\"_ _2\"></span>tent<span class=\"_ _2\"></span>\u2019) om hun Bes<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e Notes op te nem<span class=\"_ _2\"></span>en in een ruilb<span class=\"_ _2\"></span>od (het \u2018<span class=\"_ _2\"></span>Ruilbo<span class=\"_ _2\"></span>d\u2019) voor ni<span class=\"_ _2\"></span>euwe Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes met ver<span class=\"_ _2\"></span>val<span class=\"_ _2\"></span>dag 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 202<span class=\"_ _0\"></span>4 (de \u2018Nie<span class=\"_ _2\"></span>uwe Notes\u2019), om te stemmen voo<span class=\"_ _2\"></span>r bep<span class=\"_ _2\"></span>aalde w<span class=\"_ _2\"></span>ijziginge<span class=\"_ _2\"></span>n aan de voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>waarden van de Bes<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e Notes en de in<span class=\"_ _2\"></span>denture die d<span class=\"_ _2\"></span>e Best<span class=\"_ _2\"></span>aande Notes reg<span class=\"_ _2\"></span>elt (de \u2018Bes<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e Inde<span class=\"_ _2\"></span>nture\u2019) door mi<span class=\"_ _2\"></span>ddel van e<span class=\"_ _2\"></span>en verzo<span class=\"_ _2\"></span>ek om toelatin<span class=\"_ _2\"></span>g (\u2018V<span class=\"_ _1a\"></span>er<span class=\"_ _2\"></span>zoek om T<span class=\"_ _0\"></span>oelatin<span class=\"_ _2\"></span>g\u2019) en om he<span class=\"_ _2\"></span>t be<span class=\"_ _2\"></span>gin te onder<span class=\"_ _2\"></span>steunen van ee<span class=\"_ _2\"></span>n plan van re<span class=\"_ _2\"></span>geling (h<span class=\"_ _2\"></span>et \u2018Plan\u2019) krach<span class=\"_ _2\"></span>tens Deel 26 van de Br<span class=\"_ _2\"></span>itse Co<span class=\"_ _2\"></span>mpanie<span class=\"_ _2\"></span>s Act 2006 of een an<span class=\"_ _2\"></span>aloo<span class=\"_ _2\"></span>g wet<span class=\"_ _2\"></span>telijk proc<span class=\"_ _2\"></span>es in he<span class=\"_ _2\"></span>t V<span class=\"_ _0\"></span>ereni<span class=\"_ _2\"></span>gd Koninkrijk (het \u2018V<span class=\"_ _1a\"></span>er<span class=\"_ _2\"></span>zoek om ee<span class=\"_ _2\"></span>n Plan\u2019).Op 3 ma<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>t 2021 was de groe<span class=\"_ _2\"></span>p verheu<span class=\"_ _2\"></span>gd te kunnen aankondig<span class=\"_ _2\"></span>en dat ze voldo<span class=\"_ _2\"></span>end<span class=\"_ _2\"></span>e steun heef<span class=\"_ _6\"></span>t ont<span class=\"_ _2\"></span>vange<span class=\"_ _2\"></span>n voor he<span class=\"_ _2\"></span>t Ruilbod o<span class=\"_ _2\"></span>m het te imple<span class=\"_ _2\"></span>menteren zond<span class=\"_ _2\"></span>er ee<span class=\"_ _2\"></span>n plan van re<span class=\"_ _2\"></span>geling te mo<span class=\"_ _2\"></span>eten toepass<span class=\"_ _2\"></span>en. In aan<span class=\"_ _2\"></span>merk<span class=\"_ _2\"></span>ing komende h<span class=\"_ _2\"></span>oude<span class=\"_ _2\"></span>rs van de Bes<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e Notes had<span class=\"_ _2\"></span>den op geld<span class=\"_ _2\"></span>ige wijze \u20ac 233.06<span class=\"_ _0\"></span>1.<span class=\"_ _2\"></span>300 op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men (en niet op g<span class=\"_ _2\"></span>eldig<span class=\"_ _2\"></span>e wijze terugge<span class=\"_ _2\"></span>trokken<span class=\"_ _0\"></span>) in d<span class=\"_ _2\"></span>e totale hoofds<span class=\"_ _2\"></span>om (goed voo<span class=\"_ _2\"></span>r 99<span class=\"_ _0\"></span>,22%) om hun Besta<span class=\"_ _2\"></span>ande N<span class=\"_ _2\"></span>otes om te ruilen voo<span class=\"_ _2\"></span>r nieuwe Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes met ver<span class=\"_ _6\"></span>valdag 31 dec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 202<span class=\"_ _0\"></span>4 (de \u2018Nieuwe N<span class=\"_ _2\"></span>otes\u2019) of cash en te stemme<span class=\"_ _2\"></span>n voor be<span class=\"_ _2\"></span>paal<span class=\"_ _2\"></span>de wijziging<span class=\"_ _2\"></span>en aan d<span class=\"_ _2\"></span>e voor<span class=\"_ _2\"></span>waarde<span class=\"_ _2\"></span>n van de Bes<span class=\"_ _2\"></span>taande N<span class=\"_ _2\"></span>otes en de Be<span class=\"_ _2\"></span>staan<span class=\"_ _2\"></span>de Ind<span class=\"_ _2\"></span>enture doo<span class=\"_ _2\"></span>r midd<span class=\"_ _2\"></span>el van het V<span class=\"_ _1a\"></span>er<span class=\"_ _2\"></span>zoek om T<span class=\"_ _0\"></span>oelating<span class=\"_ _2\"></span>. Bijgevolg we<span class=\"_ _2\"></span>rd de Europese Sup<span class=\"_ _2\"></span>er Se<span class=\"_ _2\"></span>nior Revolving C<span class=\"_ _2\"></span>redit Facil<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y van \u20ac 61 miljoen verde<span class=\"_ _2\"></span>r verlen<span class=\"_ _2\"></span>gd tot 30 juni 2024<span class=\"_ _1a\"></span>.De intres<span class=\"_ _2\"></span>ten op de Sen<span class=\"_ _2\"></span>ior Sec<span class=\"_ _2\"></span>ured Notes b<span class=\"_ _2\"></span>edrag<span class=\"_ _2\"></span>en 7<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>75% per j<span class=\"_ _2\"></span>aar en zijn hal<span class=\"_ _2\"></span>fjaa<span class=\"_ _2\"></span>rlijks beta<span class=\"_ _2\"></span>albaar o<span class=\"_ _2\"></span>p 15 maar<span class=\"_ _6\"></span>t en 15 septemb<span class=\"_ _2\"></span>er van elk jaa<span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>, te beginne<span class=\"_ _2\"></span>n op 15 ma<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>t 2016. Als onde<span class=\"_ _2\"></span>rdeel van d<span class=\"_ _2\"></span>e boveng<span class=\"_ _2\"></span>enoe<span class=\"_ _2\"></span>mde verl<span class=\"_ _2\"></span>engin<span class=\"_ _2\"></span>g werd een PIK<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>rente van 1% per jaar toe<span class=\"_ _2\"></span>gevoe<span class=\"_ _2\"></span>gd.Op 4 apr<span class=\"_ _2\"></span>il 2022 heef<span class=\"_ _6\"></span>t de Emit<span class=\"_ _2\"></span>tent ee<span class=\"_ _2\"></span>n inschri<span class=\"_ _2\"></span>jvings<span class=\"_ _2\"></span>aanb<span class=\"_ _2\"></span>od en ee<span class=\"_ _2\"></span>n toelatingsver<span class=\"_ _2\"></span>zoek g<span class=\"_ _2\"></span>edaa<span class=\"_ _2\"></span>n met be<span class=\"_ _2\"></span>trekkin<span class=\"_ _2\"></span>g tot zijn op dat og<span class=\"_ _2\"></span>enblik u<span class=\"_ _2\"></span>itsta<span class=\"_ _2\"></span>ande \u20ac 234.027<span class=\"_ _0\"></span>.888 in hoofdsom van de Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes, sam<span class=\"_ _2\"></span>en met e<span class=\"_ _2\"></span>en geli<span class=\"_ _2\"></span>jk<span class=\"_ _2\"></span>tijdig<span class=\"_ _2\"></span>e private plaa<span class=\"_ _2\"></span>tsing van de Sen<span class=\"_ _2\"></span>ior Sec<span class=\"_ _2\"></span>ured Notes aa<span class=\"_ _2\"></span>n een b<span class=\"_ _2\"></span>esta<span class=\"_ _2\"></span>ande obli<span class=\"_ _2\"></span>gatieho<span class=\"_ _2\"></span>uder<span class=\"_ _0\"></span>. M<span class=\"_ _2\"></span>eer dan 9<span class=\"_ _2\"></span>0% van de hou<span class=\"_ _2\"></span>ders van d<span class=\"_ _2\"></span>e hoofdb<span class=\"_ _2\"></span>edra<span class=\"_ _2\"></span>gen van de No<span class=\"_ _2\"></span>tes heef<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>eel<span class=\"_ _2\"></span>genom<span class=\"_ _2\"></span>en aan h<span class=\"_ _2\"></span>et inschr<span class=\"_ _2\"></span>ijvin<span class=\"_ _2\"></span>gsaanb<span class=\"_ _2\"></span>od en h<span class=\"_ _2\"></span>et toelating<span class=\"_ _2\"></span>sverzoe<span class=\"_ _2\"></span>k, wat hee<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>t gele<span class=\"_ _2\"></span>id tot een nieuwe fi<span class=\"_ _2\"></span>nanci<span class=\"_ _2\"></span>ering voo<span class=\"_ _2\"></span>r een totaalb<span class=\"_ _2\"></span>edrag van \u20ac 130 miljoen van d<span class=\"_ _2\"></span>e Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes, met in<span class=\"_ _2\"></span>beg<span class=\"_ _2\"></span>rip van de Seni<span class=\"_ _2\"></span>or Secure<span class=\"_ _2\"></span>d Notes ui<span class=\"_ _2\"></span>tgegeven i<span class=\"_ _2\"></span>n het kade<span class=\"_ _2\"></span>r van de private pla<span class=\"_ _2\"></span>atsing en d<span class=\"_ _2\"></span>e hierna ve<span class=\"_ _2\"></span>rmel<span class=\"_ _2\"></span>de wijzigin<span class=\"_ _2\"></span>gen.In het kad<span class=\"_ _2\"></span>er van het ins<span class=\"_ _2\"></span>chrijv<span class=\"_ _2\"></span>ingsa<span class=\"_ _2\"></span>anbo<span class=\"_ _2\"></span>d en het toelating<span class=\"_ _2\"></span>sverzoe<span class=\"_ _2\"></span>k heef<span class=\"_ _6\"></span>t de Emit<span class=\"_ _2\"></span>tent ook b<span class=\"_ _2\"></span>epa<span class=\"_ _2\"></span>alde wijziging<span class=\"_ _2\"></span>en aan<span class=\"_ _2\"></span>gebra<span class=\"_ _2\"></span>cht aan d<span class=\"_ _2\"></span>e Inden<span class=\"_ _2\"></span>ture, onder m<span class=\"_ _2\"></span>eer h<span class=\"_ _2\"></span>et verlag<span class=\"_ _2\"></span>en van de a\ufb02o<span class=\"_ _2\"></span>ssingsp<span class=\"_ _2\"></span>rijs van de Se<span class=\"_ _2\"></span>nior Se<span class=\"_ _2\"></span>cured No<span class=\"_ _2\"></span>tes gedu<span class=\"_ _2\"></span>rende d<span class=\"_ _2\"></span>e peri<span class=\"_ _2\"></span>ode op of n<span class=\"_ _2\"></span>a 15 maar<span class=\"_ _6\"></span>t 2023 t<span class=\"_ _0\"></span>ot (maar met uitslu<span class=\"_ _2\"></span>iting van) de datum van a\ufb02oss<span class=\"_ _2\"></span>ing, tot 100% van d<span class=\"_ _2\"></span>e hoofds<span class=\"_ _2\"></span>om daar<span class=\"_ _2\"></span>van p<span class=\"_ _2\"></span>lus op<span class=\"_ _2\"></span>gebo<span class=\"_ _2\"></span>uwde en o<span class=\"_ _2\"></span>nbeta<span class=\"_ _2\"></span>alde intre<span class=\"_ _2\"></span>st en Aanvulle<span class=\"_ _2\"></span>nde Be<span class=\"_ _2\"></span>drage<span class=\"_ _2\"></span>n.De kosten die verb<span class=\"_ _2\"></span>onde<span class=\"_ _2\"></span>n zijn aan de ui<span class=\"_ _2\"></span>tgif<span class=\"_ _6\"></span>te van Senior Secure<span class=\"_ _2\"></span>d Notes werde<span class=\"_ _2\"></span>n opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en in de b<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>e en worden afg<span class=\"_ _2\"></span>esch<span class=\"_ _2\"></span>reven in de winst-e<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>verlies<span class=\"_ _2\"></span>rekening over de pe<span class=\"_ _2\"></span>riod<span class=\"_ _2\"></span>e van de schul<span class=\"_ _2\"></span>d in overeens<span class=\"_ _2\"></span>temming met d<span class=\"_ _2\"></span>e ef<span class=\"_ _2\"></span>fecti<span class=\"_ _2\"></span>eve-<span class=\"_ _2\"></span>rentemeth<span class=\"_ _2\"></span>ode. Hi<span class=\"_ _2\"></span>erui<span class=\"_ _2\"></span>t volgt da<span class=\"_ _2\"></span>t het be<span class=\"_ _2\"></span>drag van geac<span class=\"_ _2\"></span>tiveerde fi<span class=\"_ _2\"></span>nanci<span class=\"_ _2\"></span>erings<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>osten ui<span class=\"_ _2\"></span>tgeg<span class=\"_ _2\"></span>even geduren<span class=\"_ _2\"></span>de 2022 gelijk is a<span class=\"_ _2\"></span>an \u20ac 2,8 miljoe<span class=\"_ _2\"></span>n. Dat b<span class=\"_ _2\"></span>edrag is grotend<span class=\"_ _2\"></span>eels toe te schrijven a<span class=\"_ _2\"></span>an de ee<span class=\"_ _2\"></span>nmalig<span class=\"_ _2\"></span>e opnam<span class=\"_ _2\"></span>e in de wins<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>n-verlies<span class=\"_ _2\"></span>rekening van de res<span class=\"_ _2\"></span>terende ge<span class=\"_ _2\"></span>activee<span class=\"_ _2\"></span>rde kosten op de vro<span class=\"_ _2\"></span>egere S<span class=\"_ _2\"></span>enior Se<span class=\"_ _2\"></span>cured N<span class=\"_ _2\"></span>otes die ver<span class=\"_ _2\"></span>vallen in 2024 (\u20ac 1,3 miljoen)<span class=\"_ _1a\"></span>, ter<span class=\"_ _2\"></span>wijl een b<span class=\"_ _2\"></span>edra<span class=\"_ _2\"></span>g van \u20ac 5,1 miljoen aan financ<span class=\"_ _2\"></span>iering<span class=\"_ _2\"></span>skosten werd geac<span class=\"_ _2\"></span>tiveerd me<span class=\"_ _2\"></span>t betrek<span class=\"_ _2\"></span>king tot  de her<span class=\"_ _2\"></span>zien<span class=\"_ _2\"></span>e Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes.Het kor<span class=\"_ _2\"></span>tlop<span class=\"_ _2\"></span>end<span class=\"_ _2\"></span>e deel van d<span class=\"_ _2\"></span>e schul<span class=\"_ _2\"></span>d verbon<span class=\"_ _2\"></span>den aa<span class=\"_ _2\"></span>n de Seni<span class=\"_ _2\"></span>or Secu<span class=\"_ _2\"></span>red Notes ho<span class=\"_ _2\"></span>udt ver<span class=\"_ _2\"></span>band m<span class=\"_ _2\"></span>et de opg<span class=\"_ _2\"></span>ebo<span class=\"_ _2\"></span>uwde intres<span class=\"_ _2\"></span>ten die beta<span class=\"_ _2\"></span>albaar zijn o<span class=\"_ _2\"></span>p de volg<span class=\"_ _2\"></span>ende intrestb<span class=\"_ _2\"></span>etaal<span class=\"_ _2\"></span>datum, de PIK<span class=\"_ _1a\"></span>-intre<span class=\"_ _2\"></span>st en he<span class=\"_ _2\"></span>t deel van de gea<span class=\"_ _2\"></span>ctiveerd<span class=\"_ _2\"></span>e financ<span class=\"_ _2\"></span>ierin<span class=\"_ _2\"></span>gskosten dat zal word<span class=\"_ _2\"></span>en afges<span class=\"_ _2\"></span>chreven in de wins<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>verlies<span class=\"_ _2\"></span>rekening over de volgende 1<span class=\"_ _0\"></span>2 maanden.De zekerheid<span class=\"_ _2\"></span>sovereenkomsten die in h<span class=\"_ _2\"></span>et verle<span class=\"_ _2\"></span>den we<span class=\"_ _2\"></span>rden gesl<span class=\"_ _2\"></span>oten, blijven van k<span class=\"_ _2\"></span>racht, waard<span class=\"_ _2\"></span>oor de S<span class=\"_ _2\"></span>enior Se<span class=\"_ _2\"></span>cured Notes en de o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>bouwd<span class=\"_ _2\"></span>e intresten op d<span class=\"_ _2\"></span>e Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes col<span class=\"_ _2\"></span>lectief zij<span class=\"_ _2\"></span>n gewaarb<span class=\"_ _2\"></span>orgd. O<span class=\"_ _2\"></span>nder d<span class=\"_ _2\"></span>e Senior Secure<span class=\"_ _2\"></span>d Notes Ind<span class=\"_ _2\"></span>enture is de gro<span class=\"_ _2\"></span>ep ond<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>worp<span class=\"_ _2\"></span>en aan driemaandelij<span class=\"_ _1a\"></span>kse r<span class=\"_ _0\"></span>app<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>teri<span class=\"_ _0\"></span>ngsvereist<span class=\"_ _0\"></span>en en bepaalde bep<span class=\"_ _2\"></span>erk<span class=\"_ _2\"></span>ingen o<span class=\"_ _2\"></span>p bep<span class=\"_ _2\"></span>erk<span class=\"_ _2\"></span>te b<span class=\"_ _2\"></span>etaling<span class=\"_ _2\"></span>en en het a<span class=\"_ _2\"></span>angaan van schul<span class=\"_ _2\"></span>den. D<span class=\"_ _2\"></span>e Senior S<span class=\"_ _2\"></span>ecure<span class=\"_ _2\"></span>d Notes worden g<span class=\"_ _2\"></span>ewaarbo<span class=\"_ _2\"></span>rgd door zekerhe<span class=\"_ _2\"></span>idsrec<span class=\"_ _2\"></span>hten van eers<span class=\"_ _2\"></span>te rangorde o<span class=\"_ _2\"></span>p een aan<span class=\"_ _2\"></span>tal activa die vo<span class=\"_ _2\"></span>ornam<span class=\"_ _2\"></span>elijk be<span class=\"_ _2\"></span>trekkin<span class=\"_ _2\"></span>g hebb<span class=\"_ _2\"></span>en op a<span class=\"_ _2\"></span>andel<span class=\"_ _2\"></span>en van de bor<span class=\"_ _2\"></span>gverstrek<span class=\"_ _2\"></span>kers en bep<span class=\"_ _2\"></span>aald<span class=\"_ _2\"></span>e intragroe<span class=\"_ _2\"></span>pslen<span class=\"_ _2\"></span>ingen en -vord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en van de bo<span class=\"_ _2\"></span>rgverstre<span class=\"_ _2\"></span>kkers. In 2020 werden bijkomend<span class=\"_ _2\"></span>e zekerhede<span class=\"_ _2\"></span>n uitge<span class=\"_ _2\"></span>geven ten gunste van de obli<span class=\"_ _2\"></span>gatieho<span class=\"_ _2\"></span>uder<span class=\"_ _2\"></span>s en de Europes<span class=\"_ _2\"></span>e Super S<span class=\"_ _2\"></span>enior Revolv<span class=\"_ _2\"></span>ing Credi<span class=\"_ _2\"></span>t Facilit<span class=\"_ _2\"></span>y ba<span class=\"_ _2\"></span>nken met betrek<span class=\"_ _2\"></span>king tot het Be<span class=\"_ _2\"></span>lgisch vastgo<span class=\"_ _2\"></span>ed in Waregem en Sin<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>Baaf<span class=\"_ _2\"></span>s-Vijve. De gro<span class=\"_ _2\"></span>ep beh<span class=\"_ _2\"></span>oud<span class=\"_ _2\"></span>t de volle<span class=\"_ _2\"></span>dige ei<span class=\"_ _2\"></span>gend<span class=\"_ _2\"></span>oms<span class=\"_ _2\"></span>- en explo<span class=\"_ _2\"></span>itatiere<span class=\"_ _2\"></span>chten van de in onde<span class=\"_ _2\"></span>rpan<span class=\"_ _2\"></span>d gegeven a<span class=\"_ _2\"></span>ctiva. In geval van niet-terugbet<span class=\"_ _2\"></span>aling van de Seni<span class=\"_ _2\"></span>or Secure<span class=\"_ _2\"></span>d Notes en d<span class=\"_ _2\"></span>e daarme<span class=\"_ _2\"></span>e verbo<span class=\"_ _2\"></span>nden intrestb<span class=\"_ _2\"></span>etaling<span class=\"_ _2\"></span>en, kunn<span class=\"_ _2\"></span>en de ob<span class=\"_ _2\"></span>ligatieh<span class=\"_ _2\"></span>oude<span class=\"_ _2\"></span>rs de in onde<span class=\"_ _2\"></span>rpan<span class=\"_ _2\"></span>d gegeven a<span class=\"_ _2\"></span>ctiva terugvord<span class=\"_ _2\"></span>eren. D<span class=\"_ _2\"></span>e zek<span class=\"_ _1a\"></span>erhe<span class=\"_ _2\"></span>den op het Be<span class=\"_ _2\"></span>lgisc<span class=\"_ _2\"></span>h onroere<span class=\"_ _2\"></span>nd go<span class=\"_ _2\"></span>ed in Waregem e<span class=\"_ _2\"></span>n Sint<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>Ba<span class=\"_ _2\"></span>afs-Vijve werd<span class=\"_ _2\"></span>en vrijg<span class=\"_ _2\"></span>egeven in h<span class=\"_ _2\"></span>et kade<span class=\"_ _2\"></span>r van de ope<span class=\"_ _2\"></span>ratie afgesl<span class=\"_ _2\"></span>oten op 4 april 2022, ter<span class=\"_ _2\"></span>wijl B<span class=\"_ _2\"></span>entley zich ga<span class=\"_ _2\"></span>rant stelde.De zekerhe<span class=\"_ _2\"></span>den waarb<span class=\"_ _2\"></span>orge<span class=\"_ _2\"></span>n ook de Su<span class=\"_ _2\"></span>per Se<span class=\"_ _2\"></span>nior Revolvin<span class=\"_ _2\"></span>g Credi<span class=\"_ _2\"></span>t Facilit<span class=\"_ _2\"></span>y (zie T<span class=\"_ _24\"></span>o<span class=\"_ _2\"></span>elich<span class=\"_ _2\"></span>ting 22) en bepa<span class=\"_ _2\"></span>alde h<span class=\"_ _2\"></span>edgin<span class=\"_ _2\"></span>g-verplic<span class=\"_ _2\"></span>htinge<span class=\"_ _2\"></span>n. Overee<span class=\"_ _2\"></span>nkomstig de voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>waarden van de Intercre<span class=\"_ _2\"></span>ditor Agreeme<span class=\"_ _2\"></span>nt, in geval van terugvo<span class=\"_ _2\"></span>rderin<span class=\"_ _2\"></span>g van de zekerheid over he<span class=\"_ _2\"></span>t onde<span class=\"_ _2\"></span>rpand, zull<span class=\"_ _2\"></span>en de ho<span class=\"_ _2\"></span>uder<span class=\"_ _2\"></span>s van Senior S<span class=\"_ _2\"></span>ecure<span class=\"_ _2\"></span>d Notes opb<span class=\"_ _2\"></span>rengsten o<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>vangen van de terug<span class=\"_ _2\"></span>vorderin<span class=\"_ _2\"></span>g van het ond<span class=\"_ _2\"></span>erpan<span class=\"_ _2\"></span>d maar en<span class=\"_ _2\"></span>kel na schul<span class=\"_ _2\"></span>dafbo<span class=\"_ _2\"></span>uw met b<span class=\"_ _2\"></span>etrekk<span class=\"_ _2\"></span>ing tot de Supe<span class=\"_ _2\"></span>r Senior Revolv<span class=\"_ _2\"></span>ing Credi<span class=\"_ _2\"></span>t Facilit<span class=\"_ _2\"></span>y en n<span class=\"_ _2\"></span>adat b<span class=\"_ _2\"></span>epaal<span class=\"_ _2\"></span>de he<span class=\"_ _2\"></span>dging<span class=\"_ _2\"></span>-ver<span class=\"_ _2\"></span>plichtin<span class=\"_ _2\"></span>gen volled<span class=\"_ _2\"></span>ig zijn terugb<span class=\"_ _2\"></span>etaal<span class=\"_ _2\"></span>d. Alle der<span class=\"_ _2\"></span>gelijke opbre<span class=\"_ _2\"></span>ngsten zullen, na<span class=\"_ _2\"></span>dat alle ver<span class=\"_ _2\"></span>plich<span class=\"_ _2\"></span>tingen k<span class=\"_ _2\"></span>rachtens de Sup<span class=\"_ _2\"></span>er Senio<span class=\"_ _2\"></span>r Revolving Cre<span class=\"_ _2\"></span>dit Facili<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y en derg<span class=\"_ _2\"></span>elijke hedg<span class=\"_ _2\"></span>ing<span class=\"_ _2\"></span>-verplic<span class=\"_ _2\"></span>htinge<span class=\"_ _2\"></span>n werden teru<span class=\"_ _2\"></span>gbeta<span class=\"_ _2\"></span>ald, op e<span class=\"_ _2\"></span>en pro rata ma<span class=\"_ _2\"></span>nier gebr<span class=\"_ _2\"></span>uik<span class=\"_ _2\"></span>t word<span class=\"_ _2\"></span>en om alle ver<span class=\"_ _2\"></span>plich<span class=\"_ _2\"></span>tingen zoals aa<span class=\"_ _2\"></span>nge<span class=\"_ _2\"></span>gaan onde<span class=\"_ _2\"></span>r de Ind<span class=\"_ _2\"></span>enture en ie<span class=\"_ _2\"></span>dere an<span class=\"_ _2\"></span>dere verp<span class=\"_ _2\"></span>lichting di<span class=\"_ _2\"></span>e toege<span class=\"_ _2\"></span>laten en ver<span class=\"_ _2\"></span>zekerd werd door he<span class=\"_ _2\"></span>t onde<span class=\"_ _2\"></span>rpand vol<span class=\"_ _2\"></span>gens de Ind<span class=\"_ _2\"></span>enture, terug te bet<span class=\"_ _2\"></span>alen op e<span class=\"_ _2\"></span>en geli<span class=\"_ _2\"></span>jkwa<span class=\"_ _2\"></span>ardige e<span class=\"_ _2\"></span>n propor<span class=\"_ _2\"></span>tionele<span class=\"_ _0\"></span> basis.Wij beves<span class=\"_ _2\"></span>tigen d<span class=\"_ _2\"></span>at wij over de vers<span class=\"_ _2\"></span>lagp<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de aan all<span class=\"_ _2\"></span>e convenanten h<span class=\"_ _2\"></span>ebb<span class=\"_ _2\"></span>en volda<span class=\"_ _2\"></span>an.T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 22. B<span class=\"_ _0\"></span>ank<span class=\"_ _0\"></span>- en o<span class=\"_ _0\"></span>veri<span class=\"_ _1a\"></span>ge leni<span class=\"_ _0\"></span>ngen  De on<span class=\"_ _2\"></span>ders<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e tabel g<span class=\"_ _2\"></span>eef<span class=\"_ _6\"></span>t een over<span class=\"_ _2\"></span>zicht van de ba<span class=\"_ _2\"></span>nk<span class=\"_ _0\"></span>- e<span class=\"_ _2\"></span>n overige l<span class=\"_ _2\"></span>eninge<span class=\"_ _2\"></span>n die be<span class=\"_ _2\"></span>stonde<span class=\"_ _2\"></span>n op 31 decem<span class=\"_ _2\"></span>ber 2022 e<span class=\"_ _2\"></span>n 31 dec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 2021:(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _9e\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _5f\"> </span>2021</span>T<span class=\"_ _0\"></span>otaal b<span class=\"_ _2\"></span>ank<span class=\"_ _1a\"></span>- en overige leni<span class=\"_ _2\"></span>ngen vo<span class=\"_ _2\"></span>or voor<span class=\"_ _2\"></span>tg<span class=\"_ _2\"></span>ezet<span class=\"_ _2\"></span>te 50.350 <span class=\"_ _8c\"> </span><span class=\"ls0 ws0\">1<span class=\"_ _2\"></span>04<span class=\"_ _2\"></span>.081 </span>bedrijfsactiviteitenK<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tlo<span class=\"_ _2\"></span>pen<span class=\"_ _2\"></span>d deel voo<span class=\"_ _2\"></span>r 41.59<span class=\"_ _2\"></span>0 <span class=\"_ _85\"> </span>4<span class=\"_ _2\"></span>3.<span class=\"_ _2\"></span>687 voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenOverige lease<span class=\"_ _0\"></span>verplichtingen<span class=\"_ _17\"> </span><span class=\"lsd wsd\">25<span class=\"_ _2\"></span>.57<span class=\"_ _6\"></span>7 <span class=\"_ _94\"> </span><span class=\"ls8e ws8c\">25<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>620<span class=\"_ _2\"></span> </span></span>Sale-<span class=\"_ _2\"></span>and-leaseback verplich<span class=\"_ _1a\"></span>tingen<span class=\"_ _93\"> </span><span class=\"ls4f ws4d\">16<span class=\"_ _2\"></span>.427<span class=\"_ _98\"> </span><span class=\"ls40 ws3e\">18.405</span></span>Waar<span class=\"_ _2\"></span>van: geactivee<span class=\"_ _2\"></span>rde financ<span class=\"_ _2\"></span>iering<span class=\"_ _2\"></span>skosten met betre<span class=\"_ _2\"></span>kking (290<span class=\"_ _0\"></span>)<span class=\"_ _121\"> </span><span class=\"ls69 ws67\">(3<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>8)</span>to<span class=\"_ _0\"></span>t de sale<span class=\"_ _2\"></span>-and-<span class=\"_ _2\"></span>leasebackGea<span class=\"_ _2\"></span>ctiveerd<span class=\"_ _2\"></span>e financ<span class=\"_ _2\"></span>iering<span class=\"_ _2\"></span>skosten (<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>24)<span class=\"_ _45\"> </span><span class=\"ls0 ws0\">-</span>met b<span class=\"_ _2\"></span>etrekkin<span class=\"_ _2\"></span>g tot SSRCFK<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tlo<span class=\"_ _2\"></span>pen<span class=\"_ _2\"></span>d deel voo<span class=\"_ _2\"></span>r 8<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>76<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span> <span class=\"_ _160\"> </span><span class=\"ls4f ws4d\">60.<span class=\"_ _2\"></span>393 </span>voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenOverige lease<span class=\"_ _0\"></span>verplichtingen<span class=\"_ _48\"> </span><span class=\"ls0 ws0\">6.872 <span class=\"_ _7e\"> </span><span class=\"ls69 ws67\">5.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>67<span class=\"_ _2\"></span> </span></span>Sale-<span class=\"_ _2\"></span>and-leaseback verplich<span class=\"_ _1a\"></span>tingen<span class=\"_ _7e\"> </span><span class=\"ls8a ws88\">1<span class=\"_ _2\"></span>.9<span class=\"_ _6\"></span>78<span class=\"_ _2\"></span> <span class=\"_ _6f\"> </span>1<span class=\"_ _2\"></span>.9<span class=\"_ _6\"></span>2<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span> <span class=\"_ _0\"></span></span>Waar<span class=\"_ _2\"></span>van: geactivee<span class=\"_ _2\"></span>rde financ<span class=\"_ _2\"></span>iering<span class=\"_ _2\"></span>skosten met betre<span class=\"_ _2\"></span>kking (4<span class=\"_ _2\"></span>8)<span class=\"_ _174\"> </span>(4<span class=\"_ _2\"></span>8)to<span class=\"_ _0\"></span>t de sale<span class=\"_ _2\"></span>-and-<span class=\"_ _2\"></span>leasebackBentley RCF<span class=\"_ _1e2\"> </span>-<span class=\"_ _e4\"> </span><span class=\"ls5a ws58\">7.<span class=\"_ _2\"></span>9<span class=\"_ _6\"></span>6<span class=\"_ _6\"></span>0<span class=\"_ _6\"></span> <span class=\"_ _0\"></span></span>Supe<span class=\"_ _2\"></span>r Senior RC<span class=\"_ _2\"></span>F (SSRCF)<span class=\"_ _f3\"> </span><span class=\"ls90 ws8e\">82 <span class=\"_ _6f\"> </span><span class=\"ls4e ws4c\">45.090 </span></span>Gea<span class=\"_ _2\"></span>ctiveerd<span class=\"_ _2\"></span>e financ<span class=\"_ _2\"></span>iering<span class=\"_ _2\"></span>skosten (<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>24)<span class=\"_ _45\"> </span><span class=\"ls0 ws0\">-</span>met b<span class=\"_ _2\"></span>etrekkin<span class=\"_ _2\"></span>g tot SSRCFT<span class=\"_ _0\"></span>otaal s<span class=\"_ _2\"></span>top<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te -<span class=\"_ _11c\"> </span><span class=\"ls92 ws90\">3<span class=\"_ _2\"></span>9.<span class=\"_ _26\"></span>4<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>3<span class=\"_ _6\"></span> <span class=\"_ _0\"></span></span>bedrijfsactiviteitenWat de financie<span class=\"_ _2\"></span>rings<span class=\"_ _2\"></span>overeenkomsten van de groe<span class=\"_ _2\"></span>p betref<span class=\"_ _6\"></span>t, voor<span class=\"_ _2\"></span>ziet de do<span class=\"_ _2\"></span>cume<span class=\"_ _2\"></span>ntatie in ee<span class=\"_ _2\"></span>n neu<span class=\"_ _2\"></span>tralisatie van de wijziging<span class=\"_ _2\"></span>en in bo<span class=\"_ _2\"></span>ekh<span class=\"_ _2\"></span>oudkun<span class=\"_ _2\"></span>dige no<span class=\"_ _2\"></span>rmen. Al<span class=\"_ _2\"></span>s dusdani<span class=\"_ _2\"></span>g heef<span class=\"_ _6\"></span>t de toepas<span class=\"_ _2\"></span>sing van IFRS 16 gee<span class=\"_ _2\"></span>n gevolge<span class=\"_ _2\"></span>n voor de financ<span class=\"_ _2\"></span>iering van d<span class=\"_ _2\"></span>e groep. We zullen de Sc<span class=\"_ _2\"></span>huldgra<span class=\"_ _2\"></span>ad blij<span class=\"_ _2\"></span>ven bere<span class=\"_ _2\"></span>kenen in overeens<span class=\"_ _2\"></span>temming met d<span class=\"_ _2\"></span>e defini<span class=\"_ _2\"></span>tie in onze financ<span class=\"_ _2\"></span>iering<span class=\"_ _2\"></span>sovereenkomst (met ui<span class=\"_ _2\"></span>tsluitin<span class=\"_ _2\"></span>g van IFRS 16 beh<span class=\"_ _2\"></span>alve voor sa<span class=\"_ _2\"></span>le<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>and<span class=\"_ _2\"></span>-l<span class=\"_ _2\"></span>easeb<span class=\"_ _2\"></span>ack). BankleningenOp 3 aug<span class=\"_ _2\"></span>ustus 2015 hebb<span class=\"_ _2\"></span>en LSF9 Belysse I<span class=\"_ _2\"></span>ssuer S.<span class=\"_ _2\"></span>\u00e0 r<span class=\"_ _0\"></span>.l. en LSF9 Belysse Investm<span class=\"_ _2\"></span>ents S.\u00e0 r<span class=\"_ _0\"></span>.l. ee<span class=\"_ _2\"></span>n overeenkomst van zes jaar afge<span class=\"_ _2\"></span>sloten die voo<span class=\"_ _2\"></span>rziet i<span class=\"_ _2\"></span>n een Europes<span class=\"_ _2\"></span>e Supe<span class=\"_ _2\"></span>r Senior Revolving C<span class=\"_ _2\"></span>redit Facil<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y van \u20ac 40,0 miljoen; deze werd in 2016 v<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>rhoo<span class=\"_ _2\"></span>gd tot \u20ac 45,0 miljo<span class=\"_ _2\"></span>en, in 2017 t<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>t \u20ac 68,0 miljoen e<span class=\"_ _2\"></span>n uiteind<span class=\"_ _2\"></span>elijk in janu<span class=\"_ _2\"></span>ari 2020 opnieu<span class=\"_ _2\"></span>w verlaa<span class=\"_ _2\"></span>gd naar  \u20ac 61,<span class=\"_ _0\"></span>0 m<span class=\"_ _2\"></span>iljoe<span class=\"_ _2\"></span>n.Op 18 juli 2017 heef<span class=\"_ _6\"></span>t de groep o<span class=\"_ _2\"></span>pnieuw o<span class=\"_ _2\"></span>nder<span class=\"_ _2\"></span>hande<span class=\"_ _2\"></span>ld over de overeen<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>omst e<span class=\"_ _2\"></span>n gunstig<span class=\"_ _2\"></span>ere comm<span class=\"_ _2\"></span>erci\u00ebl<span class=\"_ _2\"></span>e voor<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>en verkre<span class=\"_ _2\"></span>gen voor h<span class=\"_ _2\"></span>aar Europes<span class=\"_ _2\"></span>e Super S<span class=\"_ _2\"></span>enior Revolv<span class=\"_ _2\"></span>ing Cre<span class=\"_ _2\"></span>ditFacilit<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, waa<span class=\"_ _2\"></span>ronder e<span class=\"_ _2\"></span>en verla<span class=\"_ _2\"></span>ging van de o<span class=\"_ _2\"></span>orsp<span class=\"_ _2\"></span>ronkelijke marge van 3,75<span class=\"_ _0\"></span>% p<span class=\"_ _2\"></span>er jaar in au<span class=\"_ _2\"></span>gustus 2015 naar e<span class=\"_ _2\"></span>en gemi<span class=\"_ _2\"></span>ddel<span class=\"_ _2\"></span>de marge van m<span class=\"_ _2\"></span>inder d<span class=\"_ _2\"></span>an 2,00% pe<span class=\"_ _2\"></span>r jaar op de actue<span class=\"_ _2\"></span>le Schul<span class=\"_ _2\"></span>dgraad<span class=\"_ _2\"></span>. De Europes<span class=\"_ _2\"></span>e Supe<span class=\"_ _2\"></span>r Senior Revolv<span class=\"_ _2\"></span>ing Cre<span class=\"_ _2\"></span>dit Facili<span class=\"_ _2\"></span>ty wo<span class=\"_ _2\"></span>rdt gewaarb<span class=\"_ _2\"></span>orgd d<span class=\"_ _2\"></span>oor zekerheid<span class=\"_ _2\"></span>srechten van ee<span class=\"_ _2\"></span>rste rango<span class=\"_ _2\"></span>rde over het on<span class=\"_ _2\"></span>derpa<span class=\"_ _2\"></span>nd dat oo<span class=\"_ _2\"></span>k de Seni<span class=\"_ _2\"></span>or Secu<span class=\"_ _2\"></span>red Notes en d<span class=\"_ _2\"></span>e garantie<span class=\"_ _2\"></span>s waarbo<span class=\"_ _2\"></span>rgt. In he<span class=\"_ _2\"></span>t kader van de Europ<span class=\"_ _2\"></span>ese Sup<span class=\"_ _2\"></span>er Senio<span class=\"_ _2\"></span>r Revolving Cre<span class=\"_ _2\"></span>dit Facili<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y kan een k<span class=\"_ _2\"></span>rediet<span class=\"_ _2\"></span>vers<span class=\"_ _2\"></span>trekker een n<span class=\"_ _2\"></span>evenfacili<span class=\"_ _2\"></span>teit, zoals bank<span class=\"_ _2\"></span>voo<span class=\"_ _2\"></span>rsch<span class=\"_ _2\"></span>ot<span class=\"_ _2\"></span>ten, garanties, kor<span class=\"_ _2\"></span>tet<span class=\"_ _1a\"></span>ermijn<span class=\"_ _2\"></span>lening<span class=\"_ _2\"></span>en, der<span class=\"_ _2\"></span>ivaten of valutafac<span class=\"_ _2\"></span>iliteiten, ter bes<span class=\"_ _2\"></span>chikk<span class=\"_ _2\"></span>ing stelle<span class=\"_ _2\"></span>n aan ee<span class=\"_ _2\"></span>n kredie<span class=\"_ _2\"></span>tneme<span class=\"_ _2\"></span>r of een ge<span class=\"_ _2\"></span>lieerd<span class=\"_ _2\"></span>e onde<span class=\"_ _2\"></span>rnemi<span class=\"_ _2\"></span>ng van een k<span class=\"_ _2\"></span>redietn<span class=\"_ _2\"></span>emer<span class=\"_ _0\"></span>, mi<span class=\"_ _2\"></span>ts aan be<span class=\"_ _2\"></span>paal<span class=\"_ _2\"></span>de opsc<span class=\"_ _2\"></span>hor<span class=\"_ _2\"></span>tend<span class=\"_ _2\"></span>e voor<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>en is volda<span class=\"_ _2\"></span>an, in pla<span class=\"_ _2\"></span>ats van zijn gehe<span class=\"_ _2\"></span>le of ge<span class=\"_ _2\"></span>deel<span class=\"_ _2\"></span>telijke niet<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>be<span class=\"_ _2\"></span>nut<span class=\"_ _2\"></span>te verbintenis ui<span class=\"_ _2\"></span>t hoofd<span class=\"_ _2\"></span>e van de Europese Su<span class=\"_ _2\"></span>per Se<span class=\"_ _2\"></span>nior Revolvi<span class=\"_ _2\"></span>ng Credi<span class=\"_ _2\"></span>t Facilit<span class=\"_ _2\"></span>y. Bedra<span class=\"_ _2\"></span>gen op<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>omen on<span class=\"_ _2\"></span>der d<span class=\"_ _2\"></span>e E<span class=\"_ _1a\"></span>urope<span class=\"_ _2\"></span>se Sup<span class=\"_ _2\"></span>er Senio<span class=\"_ _2\"></span>r Revolving C<span class=\"_ _2\"></span>redit Facil<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y kunne<span class=\"_ _2\"></span>n gebr<span class=\"_ _2\"></span>uik<span class=\"_ _2\"></span>t worde<span class=\"_ _2\"></span>n voor werkkap<span class=\"_ _2\"></span>itaal e<span class=\"_ _2\"></span>n ande<span class=\"_ _2\"></span>re algem<span class=\"_ _2\"></span>ene b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>fsdo<span class=\"_ _2\"></span>elei<span class=\"_ _2\"></span>nden van de Bep<span class=\"_ _2\"></span>erk<span class=\"_ _2\"></span>te Groe<span class=\"_ _2\"></span>p (z<span class=\"_ _1a\"></span>oals vastg<span class=\"_ _2\"></span>eleg<span class=\"_ _2\"></span>d in het contra<span class=\"_ _2\"></span>ct)<span class=\"_ _0\"></span>, o<span class=\"_ _2\"></span>peratio<span class=\"_ _2\"></span>nele h<span class=\"_ _2\"></span>erstr<span class=\"_ _2\"></span>ucturerin<span class=\"_ _2\"></span>gen of toe<span class=\"_ _2\"></span>gelaten reorga<span class=\"_ _2\"></span>nisaties van d<span class=\"_ _2\"></span>e groep. De overee<span class=\"_ _2\"></span>nkomst bevat geb<span class=\"_ _2\"></span>ruikelijke en bepa<span class=\"_ _2\"></span>alde sp<span class=\"_ _2\"></span>eci<span class=\"_ _2\"></span>fieke bevestigende<span class=\"_ _1a\"></span> leningsconv<span class=\"_ _0\"></span>enanten en<span class=\"_ _1a\"></span> beperkende convenanten, zoals e<span class=\"_ _2\"></span>en 'springe<span class=\"_ _2\"></span>nde' financi\u00ebl<span class=\"_ _2\"></span>e convenan<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>\u2019 (op basis van de totale net<span class=\"_ _2\"></span>tosc<span class=\"_ _2\"></span>huldgra<span class=\"_ _2\"></span>ad) en ee<span class=\"_ _2\"></span>n jaarlijkse garantie<span class=\"_ _2\"></span>dekk<span class=\"_ _2\"></span>ings<span class=\"_ _2\"></span>toets. De Europes<span class=\"_ _2\"></span>e Supe<span class=\"_ _2\"></span>r Senior Revolv<span class=\"_ _2\"></span>ing Credi<span class=\"_ _2\"></span>t Facilit<span class=\"_ _2\"></span>y word<span class=\"_ _2\"></span>t evenee<span class=\"_ _2\"></span>ns gega<span class=\"_ _2\"></span>rande<span class=\"_ _2\"></span>erd doo<span class=\"_ _2\"></span>r elke borg<span class=\"_ _2\"></span>verstrek<span class=\"_ _2\"></span>ker<span class=\"_ _24\"></span>. I<span class=\"_ _2\"></span>n 2020 werden bijkomen<span class=\"_ _2\"></span>de zekerhed<span class=\"_ _2\"></span>en uitg<span class=\"_ _2\"></span>egeven ten guns<span class=\"_ _2\"></span>te van de obligatie<span class=\"_ _2\"></span>houd<span class=\"_ _2\"></span>ers en d<span class=\"_ _2\"></span>e Europese Sup<span class=\"_ _2\"></span>er Se<span class=\"_ _2\"></span>nior Revolvin<span class=\"_ _2\"></span>g Credi<span class=\"_ _2\"></span>t Facilit<span class=\"_ _2\"></span>y ban<span class=\"_ _2\"></span>ken met b<span class=\"_ _2\"></span>etrekkin<span class=\"_ _2\"></span>g tot het Belgis<span class=\"_ _2\"></span>ch vastgo<span class=\"_ _2\"></span>ed in Warege<span class=\"_ _2\"></span>m en Sint-Baafs<span class=\"_ _2\"></span>-Vijve. Overee<span class=\"_ _2\"></span>nkomstig de voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>waarden van de Intercredi<span class=\"_ _2\"></span>tor Agreemen<span class=\"_ _2\"></span>t, in geval van terugvord<span class=\"_ _2\"></span>ering van de zekerheid over h<span class=\"_ _2\"></span>et onde<span class=\"_ _2\"></span>rpand<span class=\"_ _2\"></span>, zullen de ho<span class=\"_ _2\"></span>uder<span class=\"_ _2\"></span>s van de Seni<span class=\"_ _2\"></span>or Secu<span class=\"_ _2\"></span>red Notes en d<span class=\"_ _2\"></span>e Senior T<span class=\"_ _0\"></span>erm Loan Facili<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y banken opb<span class=\"_ _2\"></span>rengs<span class=\"_ _2\"></span>ten ont<span class=\"_ _2\"></span>vangen van de teru<span class=\"_ _2\"></span>gvorde<span class=\"_ _2\"></span>ring van het on<span class=\"_ _2\"></span>derpa<span class=\"_ _2\"></span>nd, maar e<span class=\"_ _2\"></span>nkel na schuld<span class=\"_ _2\"></span>afbo<span class=\"_ _2\"></span>uw met betrek<span class=\"_ _2\"></span>king tot de Europes<span class=\"_ _2\"></span>e Supe<span class=\"_ _2\"></span>r Senior Revolv<span class=\"_ _2\"></span>ing Cre<span class=\"_ _2\"></span>dit Facilit<span class=\"_ _2\"></span>y en na<span class=\"_ _2\"></span>dat b<span class=\"_ _2\"></span>epaal<span class=\"_ _2\"></span>de he<span class=\"_ _2\"></span>dging<span class=\"_ _2\"></span>-ver<span class=\"_ _2\"></span>plichtin<span class=\"_ _2\"></span>gen volle<span class=\"_ _2\"></span>dig terugbetaald zijn. Op 9 ok<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>er 2020 heef<span class=\"_ _6\"></span>t de groep overe<span class=\"_ _2\"></span>enkomsten onde<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tekend met elk van ha<span class=\"_ _2\"></span>ar kred<span class=\"_ _2\"></span>iet<span class=\"_ _2\"></span>verstrek<span class=\"_ _2\"></span>kers krachtens haar b<span class=\"_ _2\"></span>esta<span class=\"_ _2\"></span>ande Europe<span class=\"_ _2\"></span>se Supe<span class=\"_ _2\"></span>r Senio<span class=\"_ _2\"></span>r Revolving Cre<span class=\"_ _2\"></span>dit Facilit<span class=\"_ _2\"></span>y om d<span class=\"_ _2\"></span>e ver<span class=\"_ _2\"></span>valdatum te wijzige<span class=\"_ _2\"></span>n en te verlen<span class=\"_ _2\"></span>gen van 11 augus<span class=\"_ _2\"></span>tus 2021 tot minstens 30 juni 2022. De ver<span class=\"_ _2\"></span>valda<span class=\"_ _2\"></span>tum werd verder ve<span class=\"_ _2\"></span>rlen<span class=\"_ _2\"></span>gd tot 30 juni 202<span class=\"_ _0\"></span>4 na d<span class=\"_ _2\"></span>e succ<span class=\"_ _2\"></span>esvolle wijziging e<span class=\"_ _2\"></span>n verlen<span class=\"_ _2\"></span>ging van de S<span class=\"_ _2\"></span>enior Se<span class=\"_ _2\"></span>cured N<span class=\"_ _2\"></span>otes zoals bes<span class=\"_ _2\"></span>chreven in T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 21. Per 4 apr<span class=\"_ _2\"></span>il 2022 werd de Europese Sup<span class=\"_ _2\"></span>er Se<span class=\"_ _2\"></span>nior Revolvin<span class=\"_ _2\"></span>g Credi<span class=\"_ _2\"></span>t Facilit<span class=\"_ _2\"></span>y van \u20ac 61 miljoen terugb<span class=\"_ _2\"></span>etaal<span class=\"_ _2\"></span>d en ver<span class=\"_ _2\"></span>vang<span class=\"_ _2\"></span>en doo<span class=\"_ _2\"></span>r een Sup<span class=\"_ _2\"></span>er Senio<span class=\"_ _2\"></span>r Revolving Cre<span class=\"_ _2\"></span>dit Facili<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y van \u20ac 45 miljo<span class=\"_ _2\"></span>en. De zekerhede<span class=\"_ _2\"></span>n op het Be<span class=\"_ _2\"></span>lgisch o<span class=\"_ _2\"></span>nroeren<span class=\"_ _2\"></span>d goe<span class=\"_ _2\"></span>d in Waregem en Sint-Baaf<span class=\"_ _2\"></span>s-Vijve werde<span class=\"_ _2\"></span>n vrijg<span class=\"_ _2\"></span>egeven in h<span class=\"_ _2\"></span>et kader van de op<span class=\"_ _2\"></span>eratie afge<span class=\"_ _2\"></span>sloten op 4 ap<span class=\"_ _2\"></span>ril 2022, terw<span class=\"_ _2\"></span>ijl Bentley zic<span class=\"_ _2\"></span>h garant s<span class=\"_ _2\"></span>telde.Wij beves<span class=\"_ _2\"></span>tigen d<span class=\"_ _2\"></span>at wij over de vers<span class=\"_ _2\"></span>lagp<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de aan all<span class=\"_ _2\"></span>e convenanten h<span class=\"_ _2\"></span>ebb<span class=\"_ _2\"></span>en volda<span class=\"_ _2\"></span>an.Financieringso<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>oms<span class=\"_ _2\"></span>ten BentleyBPS Parent Inc. en a<span class=\"_ _2\"></span>ndere do<span class=\"_ _2\"></span>chterond<span class=\"_ _2\"></span>erne<span class=\"_ _2\"></span>minge<span class=\"_ _2\"></span>n zijn op 1 febru<span class=\"_ _2\"></span>ari 2017 met Fif<span class=\"_ _6\"></span>th Third Bank en and<span class=\"_ _2\"></span>ere finan<span class=\"_ _2\"></span>ci\u00eble instelling<span class=\"_ _2\"></span>en (de \u2018Kredie<span class=\"_ _2\"></span>tver<span class=\"_ _2\"></span>strekkers\u2019) ee<span class=\"_ _2\"></span>n gesyn<span class=\"_ _2\"></span>dice<span class=\"_ _2\"></span>erde kredi<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>facili<span class=\"_ _2\"></span>teit (de 'Fif<span class=\"_ _2\"></span>th Third C<span class=\"_ _2\"></span>redi<span class=\"_ _2\"></span>t Agreemen<span class=\"_ _2\"></span>t') van $ 51,0 miljoe<span class=\"_ _2\"></span>n aang<span class=\"_ _2\"></span>egaan<span class=\"_ _2\"></span>. De kre<span class=\"_ _2\"></span>diet<span class=\"_ _2\"></span>facili<span class=\"_ _2\"></span>teiten ond<span class=\"_ _2\"></span>er de Fi<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>th Third Cre<span class=\"_ _2\"></span>dit Agree<span class=\"_ _2\"></span>ment b<span class=\"_ _2\"></span>esta<span class=\"_ _2\"></span>an uit: (i) e<span class=\"_ _2\"></span>en door<span class=\"_ _2\"></span>lop<span class=\"_ _2\"></span>ende k<span class=\"_ _2\"></span>rediet<span class=\"_ _2\"></span>fa<span class=\"_ _2\"></span>ciliteit van v<span class=\"_ _2\"></span>ijf jaar vo<span class=\"_ _2\"></span>or $ 18,0 miljoe<span class=\"_ _2\"></span>n versch<span class=\"_ _2\"></span>uldigd e<span class=\"_ _2\"></span>n beta<span class=\"_ _2\"></span>albaar o<span class=\"_ _2\"></span>p 31 januari 2022, waar<span class=\"_ _2\"></span>van de be<span class=\"_ _2\"></span>schik<span class=\"_ _2\"></span>baarh<span class=\"_ _2\"></span>eid afh<span class=\"_ _2\"></span>ankelijk is van onder<span class=\"_ _2\"></span>ligge<span class=\"_ _2\"></span>nde bes<span class=\"_ _2\"></span>chikb<span class=\"_ _2\"></span>are activa, en (ii) e<span class=\"_ _2\"></span>en Sen<span class=\"_ _2\"></span>ior T<span class=\"_ _0\"></span>erm Loan Facilit<span class=\"_ _2\"></span>y van vijf ja<span class=\"_ _2\"></span>ar voor $ 33,0 miljo<span class=\"_ _2\"></span>en (\u2018Ben<span class=\"_ _2\"></span>tley T<span class=\"_ _24\"></span>er<span class=\"_ _2\"></span>m Loan\u2019) die werd terug<span class=\"_ _2\"></span>betaa<span class=\"_ _2\"></span>ld in 2017<span class=\"_ _24\"></span>. De ve<span class=\"_ _2\"></span>rplich<span class=\"_ _2\"></span>tingen o<span class=\"_ _2\"></span>nder de Fi<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>th Third Cre<span class=\"_ _2\"></span>dit Agree<span class=\"_ _2\"></span>ment zijn g<span class=\"_ _2\"></span>ewaarbo<span class=\"_ _2\"></span>rgd doo<span class=\"_ _2\"></span>r zekerhede<span class=\"_ _2\"></span>n die ges<span class=\"_ _2\"></span>teld werde<span class=\"_ _2\"></span>n op zo goed a<span class=\"_ _2\"></span>ls alle ac<span class=\"_ _2\"></span>tiva van BPS Parent Inc. en zijn d<span class=\"_ _2\"></span>ochteron<span class=\"_ _2\"></span>dern<span class=\"_ _2\"></span>eming<span class=\"_ _2\"></span>en ten gunste van de kre<span class=\"_ _2\"></span>diet<span class=\"_ _2\"></span>vers<span class=\"_ _2\"></span>trekkers. De Fi<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>th Third C<span class=\"_ _2\"></span>redit Agreeme<span class=\"_ _2\"></span>nt bevat beves<span class=\"_ _2\"></span>tigen<span class=\"_ _2\"></span>de en ne<span class=\"_ _2\"></span>gatieve convena<span class=\"_ _2\"></span>nten en and<span class=\"_ _2\"></span>ere beta<span class=\"_ _2\"></span>lingsb<span class=\"_ _2\"></span>epe<span class=\"_ _2\"></span>rkin<span class=\"_ _2\"></span>gen voor B<span class=\"_ _2\"></span>PS Parent Inc. en zijn dochter<span class=\"_ _0\"></span>ondernemingen. Sommige conv<span class=\"_ _0\"></span>enanten beperk<span class=\"_ _0\"></span>en de Schul<span class=\"_ _2\"></span>dgraa<span class=\"_ _2\"></span>d en investering<span class=\"_ _2\"></span>en van BPS Parent Inc. e<span class=\"_ _2\"></span>n zijn doc<span class=\"_ _2\"></span>hteronder<span class=\"_ _2\"></span>nemin<span class=\"_ _2\"></span>gen en vere<span class=\"_ _2\"></span>isen het a<span class=\"_ _2\"></span>anhou<span class=\"_ _2\"></span>den van bep<span class=\"_ _2\"></span>aald<span class=\"_ _2\"></span>e financi<span class=\"_ _2\"></span>\u00eble ratio\u2019<span class=\"_ _0\"></span>s, zoals g<span class=\"_ _2\"></span>edefin<span class=\"_ _2\"></span>ieerd in d<span class=\"_ _2\"></span>e Fif<span class=\"_ _6\"></span>th Third Cre<span class=\"_ _2\"></span>dit Agreem<span class=\"_ _2\"></span>ent. Als voo<span class=\"_ _2\"></span>rzorgsm<span class=\"_ _2\"></span>aatrege<span class=\"_ _2\"></span>l hebb<span class=\"_ _2\"></span>en we op 11 maar<span class=\"_ _6\"></span>t 2020 de door<span class=\"_ _2\"></span>lope<span class=\"_ _2\"></span>nde k<span class=\"_ _2\"></span>rediet<span class=\"_ _2\"></span>fac<span class=\"_ _2\"></span>iliteit van $ 18,0 miljoe<span class=\"_ _2\"></span>n volledi<span class=\"_ _2\"></span>g opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en om te bean<span class=\"_ _2\"></span>two<span class=\"_ _2\"></span>orden a<span class=\"_ _2\"></span>an onze liquidi<span class=\"_ _2\"></span>teits<span class=\"_ _2\"></span>- en werk<span class=\"_ _2\"></span>kapita<span class=\"_ _2\"></span>alnod<span class=\"_ _2\"></span>en op kor<span class=\"_ _2\"></span>te termijn. In Q4 2020 heb<span class=\"_ _2\"></span>ben we de h<span class=\"_ _2\"></span>elf<span class=\"_ _6\"></span>t van het uits<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e be<span class=\"_ _2\"></span>drag terugb<span class=\"_ _2\"></span>etaald. I<span class=\"_ _2\"></span>n dec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 2021 werd de doo<span class=\"_ _2\"></span>rlop<span class=\"_ _2\"></span>end<span class=\"_ _2\"></span>e kredi<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>facili<span class=\"_ _2\"></span>teit verle<span class=\"_ _2\"></span>ngd tot juni 2022 voor e<span class=\"_ _2\"></span>en be<span class=\"_ _2\"></span>drag van $ 15,0 miljo<span class=\"_ _2\"></span>en. In het ka<span class=\"_ _2\"></span>der van de trans<span class=\"_ _2\"></span>actie op 4 a<span class=\"_ _2\"></span>pril werd het ui<span class=\"_ _2\"></span>tstaan<span class=\"_ _2\"></span>de be<span class=\"_ _2\"></span>drag van $ 9<span class=\"_ _0\"></span>,0 miljoen teru<span class=\"_ _2\"></span>gbeta<span class=\"_ _2\"></span>ald en werd de fac<span class=\"_ _2\"></span>iliteit afg<span class=\"_ _2\"></span>esloten.FactoringIn het kad<span class=\"_ _2\"></span>er van de no<span class=\"_ _2\"></span>rmale b<span class=\"_ _2\"></span>edri<span class=\"_ _2\"></span>jfsui<span class=\"_ _2\"></span>toefening, heef<span class=\"_ _6\"></span>t de groe<span class=\"_ _2\"></span>p inges<span class=\"_ _2\"></span>chreven op t<span class=\"_ _2\"></span>wee no<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>rec<span class=\"_ _2\"></span>ourse financieringsovereenkomsten, waarbij z<span class=\"_ _0\"></span>e hand<span class=\"_ _2\"></span>elsvorder<span class=\"_ _2\"></span>ingen di<span class=\"_ _2\"></span>e voor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>vl<span class=\"_ _2\"></span>oeie<span class=\"_ _2\"></span>n uit de n<span class=\"_ _2\"></span>ormal<span class=\"_ _2\"></span>e be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteit kan verkop<span class=\"_ _2\"></span>en aan no<span class=\"_ _2\"></span>minale waa<span class=\"_ _2\"></span>rde waar<span class=\"_ _2\"></span>van be<span class=\"_ _2\"></span>paal<span class=\"_ _2\"></span>de rese<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ves en vergo<span class=\"_ _2\"></span>edin<span class=\"_ _2\"></span>gen word<span class=\"_ _2\"></span>en afgeho<span class=\"_ _2\"></span>ude<span class=\"_ _2\"></span>n. Het kre<span class=\"_ _2\"></span>dietrisic<span class=\"_ _2\"></span>o dat ge<span class=\"_ _2\"></span>paard ga<span class=\"_ _2\"></span>at met de gefa<span class=\"_ _2\"></span>ctorde vorderin<span class=\"_ _2\"></span>gen is overge<span class=\"_ _2\"></span>drage<span class=\"_ _2\"></span>n aan de factoring<span class=\"_ _2\"></span>onde<span class=\"_ _2\"></span>rnemin<span class=\"_ _2\"></span>g, die di<span class=\"_ _2\"></span>t risico o<span class=\"_ _2\"></span>p haar b<span class=\"_ _2\"></span>eur<span class=\"_ _2\"></span>t h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t overgedra<span class=\"_ _2\"></span>gen aan e<span class=\"_ _2\"></span>en kre<span class=\"_ _2\"></span>diet<span class=\"_ _2\"></span>ver<span class=\"_ _2\"></span>zekeringsmaa<span class=\"_ _2\"></span>tschap<span class=\"_ _2\"></span>pij. In het kad<span class=\"_ _2\"></span>er van de non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>reco<span class=\"_ _2\"></span>urse overee<span class=\"_ _2\"></span>nkomsten int de groe<span class=\"_ _2\"></span>p beta<span class=\"_ _2\"></span>lingen van k<span class=\"_ _2\"></span>lanten nam<span class=\"_ _2\"></span>ens de fac<span class=\"_ _2\"></span>toringon<span class=\"_ _2\"></span>derne<span class=\"_ _2\"></span>ming aan wie d<span class=\"_ _2\"></span>e vorderin<span class=\"_ _2\"></span>gen zijn ge<span class=\"_ _2\"></span>factord. Aangezien v<span class=\"_ _2\"></span>rijwel alle risi<span class=\"_ _2\"></span>co\u2019<span class=\"_ _0\"></span>s en voord<span class=\"_ _2\"></span>elen van e<span class=\"_ _2\"></span>igend<span class=\"_ _2\"></span>om zijn overge<span class=\"_ _2\"></span>dragen<span class=\"_ _2\"></span>, worden d<span class=\"_ _2\"></span>e hande<span class=\"_ _2\"></span>lsvorderi<span class=\"_ _2\"></span>ngen di<span class=\"_ _2\"></span>e zijn toegewezen aan de factorin<span class=\"_ _2\"></span>gond<span class=\"_ _2\"></span>erne<span class=\"_ _2\"></span>minge<span class=\"_ _2\"></span>n niet lang<span class=\"_ _2\"></span>er op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men in de balans.In 2022 blijve<span class=\"_ _2\"></span>n de voor<span class=\"_ _6\"></span>tgezette be<span class=\"_ _2\"></span>drij<span class=\"_ _2\"></span>fsac<span class=\"_ _2\"></span>tiviteiten e<span class=\"_ _2\"></span>en dee<span class=\"_ _2\"></span>l van de vorderin<span class=\"_ _2\"></span>gen op<span class=\"_ _2\"></span>nem<span class=\"_ _2\"></span>en naar rato van hun aanho<span class=\"_ _2\"></span>uden<span class=\"_ _2\"></span>de be<span class=\"_ _2\"></span>trokkenheid, overee<span class=\"_ _2\"></span>nkomstig IFRS 9 (\u20ac 5,<span class=\"_ _1a\"></span>0 miljo<span class=\"_ _2\"></span>en)<span class=\"_ _0\"></span>. (2021: \u20ac 7<span class=\"_ _24\"></span>,5 milj<span class=\"_ _2\"></span>oen)T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 23<span class=\"_ _0\"></span>. Leas<span class=\"_ _0\"></span>esDe le<span class=\"_ _2\"></span>aseverpli<span class=\"_ _2\"></span>chtinge<span class=\"_ _2\"></span>n zijn afgen<span class=\"_ _2\"></span>omen van \u20ac 51,0 milj<span class=\"_ _2\"></span>oen per 31 de<span class=\"_ _2\"></span>cemb<span class=\"_ _2\"></span>er 2021 tot \u20ac 50,5 miljoen p<span class=\"_ _2\"></span>er 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2022. Op het ei<span class=\"_ _2\"></span>nde van 2022 be<span class=\"_ _2\"></span>draag<span class=\"_ _2\"></span>t de overeen<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>omstig<span class=\"_ _2\"></span>e leas<span class=\"_ _2\"></span>everplich<span class=\"_ _2\"></span>ting met b<span class=\"_ _2\"></span>etrekki<span class=\"_ _2\"></span>ng tot IFRS 16 (<span class=\"_ _0\"></span>exclusief s<span class=\"_ _2\"></span>ale<span class=\"_ _2\"></span>-and<span class=\"_ _2\"></span>-l<span class=\"_ _2\"></span>ease<span class=\"_ _2\"></span>back) \u20ac 32,4 miljoe<span class=\"_ _2\"></span>n. De verp<span class=\"_ _2\"></span>lichtin<span class=\"_ _2\"></span>g werd gewaarde<span class=\"_ _2\"></span>erd tegen d<span class=\"_ _2\"></span>e conta<span class=\"_ _2\"></span>nte waarde van de re<span class=\"_ _2\"></span>sterende l<span class=\"_ _2\"></span>easeb<span class=\"_ _2\"></span>etalin<span class=\"_ _2\"></span>gen, verdis<span class=\"_ _2\"></span>conteerd tegen e<span class=\"_ _2\"></span>en vooraf b<span class=\"_ _2\"></span>epaal<span class=\"_ _2\"></span>de disc<span class=\"_ _2\"></span>ontering<span class=\"_ _2\"></span>svoet. De gro<span class=\"_ _2\"></span>ep past ver<span class=\"_ _2\"></span>schill<span class=\"_ _2\"></span>ende dis<span class=\"_ _2\"></span>conterin<span class=\"_ _2\"></span>gsvoeten toe, afhan<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>elijk van het t<span class=\"_ _2\"></span>yp<span class=\"_ _2\"></span>e actief (geb<span class=\"_ _2\"></span>ouwen of ma<span class=\"_ _2\"></span>chine<span class=\"_ _2\"></span>s<span class=\"_ _1a\"></span>), de leaseterm<span class=\"_ _2\"></span>ijn, de ge<span class=\"_ _2\"></span>ografisc<span class=\"_ _2\"></span>he regio, de r<span class=\"_ _2\"></span>isicop<span class=\"_ _2\"></span>remie (van 1,80% tot 3%<span class=\"_ _0\"></span>) en de varia<span class=\"_ _2\"></span>biliteit van d<span class=\"_ _2\"></span>e basisren<span class=\"_ _2\"></span>tev<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>et (gebas<span class=\"_ _2\"></span>eerd op d<span class=\"_ _2\"></span>e mark<span class=\"_ _2\"></span>tswap<span class=\"_ _2\"></span>rentes van 31 decemb<span class=\"_ _2\"></span>er 2018)<span class=\"_ _0\"></span>. De toe<span class=\"_ _2\"></span>gep<span class=\"_ _2\"></span>aste implic<span class=\"_ _2\"></span>iete rentevoet is afhankelijk van de l<span class=\"_ _2\"></span>ocatie e<span class=\"_ _2\"></span>n de resteren<span class=\"_ _2\"></span>de loo<span class=\"_ _2\"></span>ptijd van de overee<span class=\"_ _2\"></span>nkomst. V<span class=\"_ _0\"></span>oo<span class=\"_ _2\"></span>r contrac<span class=\"_ _2\"></span>ten binne<span class=\"_ _2\"></span>n Eur<span class=\"_ _1a\"></span>opa li<span class=\"_ _2\"></span>gt deze tussen 0 e<span class=\"_ _2\"></span>n 2,8%. In de VS ligt de margina<span class=\"_ _2\"></span>le lenin<span class=\"_ _2\"></span>grentevoet tusse<span class=\"_ _2\"></span>n 3,4 en 6,<span class=\"_ _0\"></span>9<span class=\"_ _2\"></span>%.De le<span class=\"_ _2\"></span>aseoveree<span class=\"_ _2\"></span>nkomsten onde<span class=\"_ _2\"></span>r IFRS 16 hebb<span class=\"_ _2\"></span>en ee<span class=\"_ _2\"></span>n resteren<span class=\"_ _2\"></span>de loo<span class=\"_ _2\"></span>ptijd tusse<span class=\"_ _2\"></span>n 1 en 8 jaar<span class=\"_ _0\"></span>. Als al<span class=\"_ _2\"></span>ternatief voor he<span class=\"_ _2\"></span>t uit<span class=\"_ _2\"></span>voere<span class=\"_ _2\"></span>n van een be<span class=\"_ _2\"></span>oord<span class=\"_ _2\"></span>eling o<span class=\"_ _2\"></span>p bijzondere waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g, zijn wij ui<span class=\"_ _2\"></span>tgeg<span class=\"_ _2\"></span>aan van eerd<span class=\"_ _2\"></span>ere be<span class=\"_ _2\"></span>oorde<span class=\"_ _2\"></span>lingen of l<span class=\"_ _2\"></span>ease<span class=\"_ _2\"></span>overeenkomsten verlie<span class=\"_ _2\"></span>slatend zijn \u2013 pe<span class=\"_ _2\"></span>r 31 decemb<span class=\"_ _2\"></span>er 2022 waren er g<span class=\"_ _2\"></span>een ver<span class=\"_ _2\"></span>lieslaten<span class=\"_ _2\"></span>de overeenk<span class=\"_ _0\"></span>oms<span class=\"_ _2\"></span>ten.Wat de financie<span class=\"_ _2\"></span>rings<span class=\"_ _2\"></span>overeenkomsten van de groe<span class=\"_ _2\"></span>p betref<span class=\"_ _6\"></span>t, voor<span class=\"_ _2\"></span>ziet de do<span class=\"_ _2\"></span>cume<span class=\"_ _2\"></span>ntatie in ee<span class=\"_ _2\"></span>n neu<span class=\"_ _2\"></span>tralisatie van de wijziging<span class=\"_ _2\"></span>en in bo<span class=\"_ _2\"></span>ekh<span class=\"_ _2\"></span>oudkun<span class=\"_ _2\"></span>dige no<span class=\"_ _2\"></span>rmen. Al<span class=\"_ _2\"></span>s dusdani<span class=\"_ _2\"></span>g heef<span class=\"_ _6\"></span>t de toepas<span class=\"_ _2\"></span>sing van IFRS 16 gee<span class=\"_ _2\"></span>n gevolge<span class=\"_ _2\"></span>n voor de financ<span class=\"_ _2\"></span>iering van d<span class=\"_ _2\"></span>e groep. We zullen de Sc<span class=\"_ _2\"></span>huldgra<span class=\"_ _2\"></span>ad blij<span class=\"_ _2\"></span>ven bere<span class=\"_ _2\"></span>kenen in overeens<span class=\"_ _2\"></span>temming met d<span class=\"_ _2\"></span>e defini<span class=\"_ _2\"></span>tie in onze financieringsovereenkomst.Boek<span class=\"_ _2\"></span>waa<span class=\"_ _2\"></span>rden van de le<span class=\"_ _2\"></span>aseverpl<span class=\"_ _2\"></span>ichting<span class=\"_ _2\"></span>en en bewe<span class=\"_ _2\"></span>ging<span class=\"_ _2\"></span>en in 2022: IFRS 16 excl. Sale<span class=\"_ _2\"></span>-and<span class=\"_ _2\"></span>-(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)sale<span class=\"_ _2\"></span>-and<span class=\"_ _2\"></span>-T<span class=\"_ _24\"></span>otaalleasebackleasebackPer 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2021<span class=\"_ _8d\"> </span><span class=\"ls44 ws42\">31<span class=\"_ _2\"></span>.033 <span class=\"_ _126\"> </span></span>19<span class=\"_ _0\"></span>.998 <span class=\"_ _95\"> </span><span class=\"ls44 ws42\">51<span class=\"_ _2\"></span>.030 </span>Aanschaf<span class=\"_ _2\"></span>fingen<span class=\"_ _170\"> </span><span class=\"ls5b ws59\">5<span class=\"_ _2\"></span>.70<span class=\"_ _2\"></span>4 <span class=\"_ _79\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _66\"> </span></span>5<span class=\"_ _2\"></span>.70<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span> </span>V<span class=\"_ _0\"></span>erkopen<span class=\"_ _1bb\"> </span><span class=\"ls8e ws8c\">(29)<span class=\"_ _af\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _11a\"> </span></span>(2<span class=\"_ _2\"></span>9)</span>Financieringsk<span class=\"_ _1a\"></span>osten<span class=\"_ _3a\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _47\"> </span>48<span class=\"_ _e4\"> </span>48</span>Aangroe<span class=\"_ _2\"></span>i van intrest<span class=\"_ _1d3\"> </span>1.<span class=\"_ _2\"></span>330 <span class=\"_ _178\"> </span><span class=\"ls4d ws4b\">465<span class=\"_ _1e\"> </span><span class=\"ls5b ws59\">1<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>95<span class=\"_ _2\"></span> </span></span>Betalinge<span class=\"_ _2\"></span>n<span class=\"_ _112\"> </span>(6<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>49<span class=\"_ _2\"></span>)<span class=\"_ _13c\"> </span><span class=\"lsb4 wsb2\">(2.4<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>)<span class=\"_ _1d2\"> </span><span class=\"ls93 ws91\">(<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>94)</span></span>Wisselk<span class=\"_ _0\"></span>oersef<span class=\"_ _2\"></span>fect<span class=\"_ _ca\"> </span><span class=\"ls0 ws0\">86<span class=\"_ _2\"></span>0 <span class=\"_ _7a\"> </span>-<span class=\"_ _43\"> </span><span class=\"ls6 ws6\">860</span></span>Per 31 decem<span class=\"_ _2\"></span>ber 2022<span class=\"_ _7d\"> </span>32<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>49 <span class=\"_ _123\"> </span><span class=\"ls0 ws0\">18.0<span class=\"_ _2\"></span>66 <span class=\"_ _1b\"> </span><span class=\"ls44 ws42\">50.<span class=\"_ _2\"></span>515 </span></span>K<span class=\"_ _0\"></span>or<span class=\"_ _2\"></span>tlopende 6.872 <span class=\"_ _11f\"> </span><span class=\"ls8a ws88\">1<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>0<span class=\"_ _6\"></span> <span class=\"_ _75\"> </span></span>8.801 leasev<span class=\"_ _1a\"></span>erplichti<span class=\"_ _1a\"></span>ngenLanglopende 25.<span class=\"_ _2\"></span>57<span class=\"_ _2\"></span>7 <span class=\"_ _138\"> </span><span class=\"ls59 ws57\">1<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>6 <span class=\"_ _93\"> </span><span class=\"ls5b ws59\">41<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>4 </span></span>leasev<span class=\"_ _1a\"></span>erplichti<span class=\"_ _1a\"></span>ngenT<span class=\"_ _24\"></span>otaal 32<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>49 <span class=\"_ _123\"> </span><span class=\"ls0 ws0\">18<span class=\"_ _2\"></span>.066 <span class=\"_ _1b\"> </span><span class=\"ls44 ws42\">5<span class=\"_ _2\"></span>0.51<span class=\"_ _2\"></span>5 </span></span>leasev<span class=\"_ _0\"></span>erplichtingen(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _9e\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _5f\"> </span>2021</span>T<span class=\"_ _0\"></span>otaal c<span class=\"_ _2\"></span>onta<span class=\"_ _2\"></span>nte waar<span class=\"_ _2\"></span>de van<span class=\"_ _1a\"></span> leasev<span class=\"_ _0\"></span>erplichtingen (e<span class=\"_ _0\"></span>xclusief<span class=\"_ _0\"></span> geactiveerde 50.<span class=\"_ _2\"></span>854 <span class=\"_ _e\"> </span>51.<span class=\"_ _2\"></span>417 financieringsk<span class=\"_ _0\"></span>osten) v<span class=\"_ _0\"></span>oor voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenBinnen h<span class=\"_ _2\"></span>et jaar<span class=\"_ _17c\"> </span>8.849 <span class=\"_ _12c\"> </span><span class=\"ls5a ws58\">7.<span class=\"_ _6\"></span>3<span class=\"_ _6\"></span>9<span class=\"_ _6\"></span>1<span class=\"_ _6\"></span> <span class=\"_ _0\"></span></span>Lang<span class=\"_ _2\"></span>er dan 1 jaar e<span class=\"_ _2\"></span>n niet lan<span class=\"_ _2\"></span>ger dan 3<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>.9<span class=\"_ _6\"></span>24<span class=\"_ _2\"></span> <span class=\"_ _e\"> </span><span class=\"ls0 ws0\">29<span class=\"_ _0\"></span>.860 </span>5 jaarLang<span class=\"_ _2\"></span>er dan 5 jaar<span class=\"_ _fd\"> </span><span class=\"ls40 ws3e\">8.080 <span class=\"_ _98\"> </span><span class=\"ls4f ws4d\">14.166 </span></span>T<span class=\"_ _0\"></span>otaal s<span class=\"_ _2\"></span>top<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te -<span class=\"_ _13c\"> </span><span class=\"ls92 ws90\">3<span class=\"_ _2\"></span>9.<span class=\"_ _6\"></span>7<span class=\"_ _2\"></span>5<span class=\"_ _6\"></span>8<span class=\"_ _2\"></span> <span class=\"_ _0\"></span></span>bedrijfsactiviteitenDe gro<span class=\"_ _2\"></span>ep heef<span class=\"_ _6\"></span>t voorui<span class=\"_ _2\"></span>tzie<span class=\"_ _2\"></span>ndhei<span class=\"_ _2\"></span>d gebr<span class=\"_ _2\"></span>uik<span class=\"_ _2\"></span>t bij h<span class=\"_ _2\"></span>et bep<span class=\"_ _2\"></span>alen van de leas<span class=\"_ _2\"></span>etermijn wann<span class=\"_ _2\"></span>eer het c<span class=\"_ _2\"></span>ontract o<span class=\"_ _2\"></span>pties b<span class=\"_ _2\"></span>evat om de le<span class=\"_ _2\"></span>aseovere<span class=\"_ _2\"></span>enkomst te verleng<span class=\"_ _2\"></span>en of te be\u00ebi<span class=\"_ _2\"></span>ndige<span class=\"_ _2\"></span>n. Naas<span class=\"_ _2\"></span>t de impa<span class=\"_ _2\"></span>ct op de o<span class=\"_ _2\"></span>peratio<span class=\"_ _2\"></span>nele a<span class=\"_ _2\"></span>ctivi<span class=\"_ _2\"></span>teiten wordt in deze analyse rekening g<span class=\"_ _2\"></span>ehou<span class=\"_ _2\"></span>den m<span class=\"_ _2\"></span>et criteri<span class=\"_ _2\"></span>a zoals boe<span class=\"_ _2\"></span>tes en verb<span class=\"_ _2\"></span>eteringe<span class=\"_ _2\"></span>n aan het g<span class=\"_ _2\"></span>eleas<span class=\"_ _2\"></span>ede g<span class=\"_ _2\"></span>oed. Variabel<span class=\"_ _2\"></span>e leas<span class=\"_ _2\"></span>ebeta<span class=\"_ _2\"></span>lingen we<span class=\"_ _2\"></span>rden nie<span class=\"_ _2\"></span>t mee<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men in de waa<span class=\"_ _2\"></span>rderin<span class=\"_ _2\"></span>g van de leas<span class=\"_ _2\"></span>everplic<span class=\"_ _2\"></span>htingen<span class=\"_ _2\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCollateralExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-108-4": {
   "value": " T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 15. V<span class=\"_ _0\"></span>oor<span class=\"_ _0\"></span>radenDe on<span class=\"_ _2\"></span>ders<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e tabel g<span class=\"_ _2\"></span>eef<span class=\"_ _6\"></span>t een ge<span class=\"_ _2\"></span>detaill<span class=\"_ _2\"></span>eerd over<span class=\"_ _2\"></span>zicht van de totale voor<span class=\"_ _2\"></span>raden p<span class=\"_ _2\"></span>er 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r:(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _9e\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _5f\"> </span>2021</span>T<span class=\"_ _0\"></span>otaal voo<span class=\"_ _2\"></span>rrade<span class=\"_ _2\"></span>n voor 7<span class=\"_ _0\"></span>6<span class=\"_ _2\"></span>.177 <span class=\"_ _160\"> </span><span class=\"ls56 ws54\">62<span class=\"_ _6\"></span>.<span class=\"_ _2\"></span>81<span class=\"_ _2\"></span>2 </span>voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenGrond<span class=\"_ _2\"></span>stof<span class=\"_ _2\"></span>fen en hulps<span class=\"_ _2\"></span>tof<span class=\"_ _2\"></span>fen<span class=\"_ _63\"> </span>38.<span class=\"_ _0\"></span>197 <span class=\"_ _83\"> </span><span class=\"ls56 ws54\">25.<span class=\"_ _2\"></span>327 </span>Goe<span class=\"_ _2\"></span>dere<span class=\"_ _2\"></span>n in bewerk<span class=\"_ _2\"></span>ing<span class=\"_ _115\"> </span><span class=\"ls5a ws58\">1<span class=\"_ _6\"></span>7.<span class=\"_ _26\"></span>5<span class=\"_ _6\"></span>5<span class=\"_ _6\"></span>7<span class=\"_ _6\"></span> <span class=\"_ _e7\"> </span><span class=\"ls59 ws57\">1<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>.17<span class=\"_ _2\"></span>5 </span></span>A<span class=\"_ _0\"></span>fgewerk<span class=\"_ _2\"></span>te<span class=\"_ _0\"></span> g<span class=\"_ _2\"></span>oederen<span class=\"_ _116\"> </span><span class=\"ls89 ws87\">20<span class=\"_ _2\"></span>.4<span class=\"_ _2\"></span>24 <span class=\"_ _88\"> </span>24<span class=\"_ _2\"></span>.3<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>0 </span>T<span class=\"_ _0\"></span>otaal s<span class=\"_ _2\"></span>top<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te -<span class=\"_ _190\"> </span>114.987 bedrijfsactiviteitenDe voo<span class=\"_ _2\"></span>rraden s<span class=\"_ _2\"></span>tegen van \u20ac 62,8 miljoen n<span class=\"_ _2\"></span>aar \u20ac 7<span class=\"_ _0\"></span>6<span class=\"_ _2\"></span>,2 miljo<span class=\"_ _2\"></span>en. De toen<span class=\"_ _2\"></span>ame is vooral te verk<span class=\"_ _2\"></span>laren do<span class=\"_ _2\"></span>or de ho<span class=\"_ _2\"></span>ge stij<span class=\"_ _2\"></span>ging van de inpu<span class=\"_ _2\"></span>tprijzen in 2022. De voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tgezet<span class=\"_ _2\"></span>te bedr<span class=\"_ _2\"></span>ijfsa<span class=\"_ _2\"></span>ctivi<span class=\"_ _2\"></span>teiten zorgden vo<span class=\"_ _2\"></span>or een verho<span class=\"_ _2\"></span>ging van de p<span class=\"_ _2\"></span>rovisie voor verou<span class=\"_ _2\"></span>derde vo<span class=\"_ _2\"></span>orraad i<span class=\"_ _2\"></span>n 2022 met \u20ac 2,<span class=\"_ _0\"></span>9 m<span class=\"_ _2\"></span>iljoen teg<span class=\"_ _2\"></span>enover ee<span class=\"_ _2\"></span>n stijgin<span class=\"_ _2\"></span>g van \u20ac 1,8 miljo<span class=\"_ _2\"></span>en in 2021. Dit is o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in het ge<span class=\"_ _2\"></span>conso<span class=\"_ _2\"></span>lide<span class=\"_ _2\"></span>erde over<span class=\"_ _2\"></span>zicht van de gere<span class=\"_ _2\"></span>alisee<span class=\"_ _2\"></span>rde en niet-<span class=\"_ _2\"></span>gerealis<span class=\"_ _2\"></span>eerd<span class=\"_ _2\"></span>e resulta<span class=\"_ _2\"></span>ten onder \u2018Gebr<span class=\"_ _2\"></span>uik<span class=\"_ _2\"></span>te grondstof<span class=\"_ _2\"></span>fen\u2019 en \u2018<span class=\"_ _2\"></span>V<span class=\"_ _0\"></span>era<span class=\"_ _2\"></span>nderi<span class=\"_ _2\"></span>ngen in vo<span class=\"_ _2\"></span>orrade<span class=\"_ _2\"></span>n van afgewerk<span class=\"_ _2\"></span>te go<span class=\"_ _2\"></span>ede<span class=\"_ _2\"></span>ren en go<span class=\"_ _2\"></span>ede<span class=\"_ _2\"></span>ren in bewer<span class=\"_ _2\"></span>king\u2019<span class=\"_ _0\"></span>. De so<span class=\"_ _2\"></span>m van de gronds<span class=\"_ _2\"></span>toffe<span class=\"_ _2\"></span>nkosten en verande<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n in voorra<span class=\"_ _2\"></span>den op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men als u<span class=\"_ _2\"></span>itgaven in 2022 be<span class=\"_ _2\"></span>draag<span class=\"_ _2\"></span>t \u20ac 151,<span class=\"_ _0\"></span>9 m<span class=\"_ _2\"></span>iljoe<span class=\"_ _2\"></span>n voor de voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tgezet<span class=\"_ _2\"></span>te bedr<span class=\"_ _2\"></span>ijfsa<span class=\"_ _2\"></span>ctivi<span class=\"_ _2\"></span>teiten, tegenover \u20ac 1<span class=\"_ _2\"></span>04,<span class=\"_ _0\"></span>9 milj<span class=\"_ _2\"></span>oen in 2021. De ac<span class=\"_ _2\"></span>tiva van de groep di<span class=\"_ _2\"></span>e in onde<span class=\"_ _2\"></span>rpand g<span class=\"_ _2\"></span>egeven zijn a<span class=\"_ _2\"></span>ls waarb<span class=\"_ _2\"></span>org voor de S<span class=\"_ _2\"></span>enior Se<span class=\"_ _2\"></span>cured N<span class=\"_ _2\"></span>otes en lenin<span class=\"_ _2\"></span>gen, word<span class=\"_ _2\"></span>en bes<span class=\"_ _2\"></span>chreven in de T<span class=\"_ _0\"></span>oelic<span class=\"_ _2\"></span>htinge<span class=\"_ _2\"></span>n 21 tot 22.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCostOfSalesExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-109-5": {
   "value": "T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 16. Han<span class=\"_ _1a\"></span>dels- en o<span class=\"_ _0\"></span>verig<span class=\"_ _0\"></span>e vor<span class=\"_ _0\"></span>deringen(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _9e\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _5f\"> </span>2021</span>T<span class=\"_ _0\"></span>otaal ha<span class=\"_ _2\"></span>nde<span class=\"_ _2\"></span>ls<span class=\"_ _2\"></span>- en overige vorder<span class=\"_ _1a\"></span>ingen v<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>or v<span class=\"_ _0\"></span>oor<span class=\"_ _2\"></span>tgezette 25.<span class=\"_ _2\"></span>593 <span class=\"_ _87\"> </span>24<span class=\"_ _2\"></span>.2<span class=\"_ _2\"></span>81 bedrijfsactiviteitenHan<span class=\"_ _2\"></span>dels<span class=\"_ _2\"></span>- en overig<span class=\"_ _2\"></span>e vorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n (lan<span class=\"_ _2\"></span>ge term<span class=\"_ _2\"></span>ijn) voor voor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te 599 <span class=\"_ _69\"> </span><span class=\"ls44 ws42\">537 </span>bedrijfsactiviteitenOveri<span class=\"_ _2\"></span>ge vorder<span class=\"_ _2\"></span>ingen<span class=\"_ _c\"> </span><span class=\"ls57 ws55\">59<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span> <span class=\"_ _190\"> </span><span class=\"ls62 ws60\">537 </span></span>T<span class=\"_ _0\"></span>otaal s<span class=\"_ _2\"></span>top<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te -<span class=\"_ _178\"> </span><span class=\"lsa2 wsa0\">1<span class=\"_ _2\"></span>76</span>bedrijfsactiviteitenHan<span class=\"_ _2\"></span>dels<span class=\"_ _2\"></span>- en overig<span class=\"_ _2\"></span>e vorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n (kort<span class=\"_ _2\"></span>e termi<span class=\"_ _2\"></span>jn) voor voor<span class=\"_ _2\"></span>tge<span class=\"_ _2\"></span>zet<span class=\"_ _2\"></span>te 24.<span class=\"_ _0\"></span>994 <span class=\"_ _95\"> </span><span class=\"lsa1 ws9f\">2<span class=\"_ _6\"></span>3<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>74<span class=\"_ _6\"></span>5<span class=\"_ _2\"></span> </span>bedrijfsactiviteitenNet<span class=\"_ _2\"></span>toha<span class=\"_ _1a\"></span>ndelsvorderi<span class=\"_ _1a\"></span>ngen <span class=\"_ _1b1\"> </span><span class=\"ls76 ws74\">23.208 <span class=\"_ _160\"> </span><span class=\"ls90 ws8e\">23<span class=\"_ _2\"></span>.<span class=\"_ _0\"></span>961 </span></span>    Hand<span class=\"_ _2\"></span>elsvorder<span class=\"_ _2\"></span>ingen<span class=\"_ _113\"> </span><span class=\"ls90 ws8e\">23.960 <span class=\"_ _88\"> </span><span class=\"ls89 ws87\">24.<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>1 </span></span>     <span class=\"_ _27\"></span>Min<span class=\"_ _1a\"></span>: V<span class=\"_ _0\"></span>oo<span class=\"_ _2\"></span>rzie<span class=\"_ _2\"></span>ning voo<span class=\"_ _2\"></span>r dubieuze (<span class=\"_ _2\"></span>752)<span class=\"_ _1e\"> </span><span class=\"lsb0 wsae\">(6<span class=\"_ _2\"></span>70<span class=\"_ _2\"></span>)</span>debiteur<span class=\"_ _0\"></span>enV<span class=\"_ _0\"></span>oo<span class=\"_ _2\"></span>ruitb<span class=\"_ _2\"></span>etalin<span class=\"_ _2\"></span>gen en toe te rekenen 1.<span class=\"_ _2\"></span>311<span class=\"_ _2\"></span> <span class=\"_ _126\"> </span><span class=\"ls8e ws8c\">262<span class=\"_ _2\"></span> </span>opbrengst<span class=\"_ _0\"></span>enOveri<span class=\"_ _2\"></span>ge vorder<span class=\"_ _2\"></span>ingen<span class=\"_ _1d7\"> </span><span class=\"ls5b ws59\">475<span class=\"_ _2\"></span> <span class=\"_ _123\"> </span><span class=\"lsb1 wsaf\">(47<span class=\"_ _2\"></span>9)</span></span>T<span class=\"_ _0\"></span>otaal s<span class=\"_ _2\"></span>top<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te -<span class=\"_ _126\"> </span><span class=\"ls4e ws4c\">30.<span class=\"_ _2\"></span>408 </span>bedrijfsactiviteitenDe re\u00eb<span class=\"_ _2\"></span>le waarde van d<span class=\"_ _2\"></span>e hande<span class=\"_ _2\"></span>ls- e<span class=\"_ _2\"></span>n overige vorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n ben<span class=\"_ _2\"></span>ader<span class=\"_ _6\"></span>t de bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde er<span class=\"_ _6\"></span>van aangezien h<span class=\"_ _2\"></span>et verdisco<span class=\"_ _2\"></span>nteringse<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>fect nie<span class=\"_ _2\"></span>t signifi<span class=\"_ _2\"></span>cant is. Als o<span class=\"_ _2\"></span>nderd<span class=\"_ _2\"></span>eel van haar no<span class=\"_ _2\"></span>rmale b<span class=\"_ _2\"></span>edri<span class=\"_ _2\"></span>jfsui<span class=\"_ _2\"></span>toefening h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>e groep ingeschre<span class=\"_ _1a\"></span>ven op<span class=\"_ _1a\"></span> non-<span class=\"_ _2\"></span>recourse f<span class=\"_ _1a\"></span>actori<span class=\"_ _0\"></span>ngovereenk<span class=\"_ _0\"></span>omsten met fina<span class=\"_ _2\"></span>nci\u00ebl<span class=\"_ _2\"></span>e par<span class=\"_ _2\"></span>tij<span class=\"_ _2\"></span>en. De gro<span class=\"_ _2\"></span>ep he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t de vord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en waar<span class=\"_ _2\"></span>voor v<span class=\"_ _2\"></span>rijwel all<span class=\"_ _2\"></span>e risico\u2019<span class=\"_ _0\"></span>s e<span class=\"_ _2\"></span>n voorde<span class=\"_ _2\"></span>len van eig<span class=\"_ _2\"></span>endom werden overg<span class=\"_ _2\"></span>edrag<span class=\"_ _2\"></span>en, met ui<span class=\"_ _2\"></span>tzond<span class=\"_ _2\"></span>ering van d<span class=\"_ _2\"></span>e reser<span class=\"_ _2\"></span>ve<span class=\"_ _2\"></span>s die nog o<span class=\"_ _2\"></span>p de bala<span class=\"_ _2\"></span>ns staan, u<span class=\"_ _2\"></span>itgeb<span class=\"_ _2\"></span>oe<span class=\"_ _2\"></span>k<span class=\"_ _2\"></span>t.De kor<span class=\"_ _2\"></span>tlop<span class=\"_ _2\"></span>end<span class=\"_ _2\"></span>e hande<span class=\"_ _2\"></span>ls- e<span class=\"_ _2\"></span>n overige vord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en zijn ge<span class=\"_ _2\"></span>daald van \u20ac 23,<span class=\"_ _0\"></span>7 mil<span class=\"_ _2\"></span>joen p<span class=\"_ _2\"></span>er 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2021 naar \u20ac 25,0 miljoe<span class=\"_ _2\"></span>n per 31 de<span class=\"_ _2\"></span>cemb<span class=\"_ _2\"></span>er 2022. Per 31 dece<span class=\"_ _2\"></span>mber 2022 ware<span class=\"_ _2\"></span>n de ver<span class=\"_ _2\"></span>vallen net<span class=\"_ _2\"></span>tohand<span class=\"_ _2\"></span>elsvorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n goe<span class=\"_ _2\"></span>d voor \u20ac 2,0 miljoe<span class=\"_ _2\"></span>n (tegenover \u20ac 1,6 miljo<span class=\"_ _2\"></span>en p<span class=\"_ _2\"></span>er 31 decem<span class=\"_ _2\"></span>ber 2021). De gro<span class=\"_ _2\"></span>ep maak<span class=\"_ _2\"></span>t g<span class=\"_ _2\"></span>ebru<span class=\"_ _2\"></span>ik van kredie<span class=\"_ _2\"></span>tve<span class=\"_ _2\"></span>rzekeringe<span class=\"_ _2\"></span>n in Europa om het k<span class=\"_ _2\"></span>redietrisi<span class=\"_ _2\"></span>co dat verb<span class=\"_ _2\"></span>ond<span class=\"_ _2\"></span>en is aan hand<span class=\"_ _2\"></span>elsvorder<span class=\"_ _2\"></span>ingen over te drage<span class=\"_ _2\"></span>n. Bovendie<span class=\"_ _2\"></span>n is onze hand<span class=\"_ _2\"></span>elsvorder<span class=\"_ _2\"></span>ingenp<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tefeuill<span class=\"_ _2\"></span>e zeer ge<span class=\"_ _2\"></span>diversi<span class=\"_ _2\"></span>fieerd, zowel op het ge<span class=\"_ _2\"></span>bied van s<span class=\"_ _2\"></span>egme<span class=\"_ _2\"></span>ntatie als kl<span class=\"_ _2\"></span>antenbe<span class=\"_ _2\"></span>stand, wat het kre<span class=\"_ _2\"></span>dietrisic<span class=\"_ _2\"></span>o be<span class=\"_ _2\"></span>perk<span class=\"_ _6\"></span>t. De kre<span class=\"_ _2\"></span>dietk<span class=\"_ _2\"></span>waliteit van de han<span class=\"_ _2\"></span>delsvorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n die no<span class=\"_ _2\"></span>ch ver<span class=\"_ _2\"></span>vallen zij<span class=\"_ _2\"></span>n, noch e<span class=\"_ _2\"></span>en bijzonde<span class=\"_ _2\"></span>re waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g hebb<span class=\"_ _2\"></span>en on<span class=\"_ _2\"></span>dergaa<span class=\"_ _2\"></span>n, is goe<span class=\"_ _2\"></span>d.De b<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>en van de han<span class=\"_ _2\"></span>dels<span class=\"_ _2\"></span>- en overig<span class=\"_ _2\"></span>e vorderin<span class=\"_ _2\"></span>gen van de groe<span class=\"_ _2\"></span>p worden ui<span class=\"_ _2\"></span>tged<span class=\"_ _2\"></span>ruk<span class=\"_ _2\"></span>t in de vol<span class=\"_ _2\"></span>gend<span class=\"_ _2\"></span>e valuta\u2019<span class=\"_ _0\"></span>s:(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _9e\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _5f\"> </span>2021</span>T<span class=\"_ _0\"></span>otaal ha<span class=\"_ _2\"></span>nde<span class=\"_ _2\"></span>ls<span class=\"_ _2\"></span>- en overige vorder<span class=\"_ _1a\"></span>ingen v<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>or v<span class=\"_ _0\"></span>oor<span class=\"_ _2\"></span>tgezette 25.<span class=\"_ _2\"></span>593 <span class=\"_ _87\"> </span>24<span class=\"_ _2\"></span>.2<span class=\"_ _2\"></span>81 bedrijfsactiviteitenEU<span class=\"_ _2\"></span>R<span class=\"_ _17a\"> </span><span class=\"ls5a ws58\">7.<span class=\"_ _6\"></span>4<span class=\"_ _6\"></span>2<span class=\"_ _6\"></span>9<span class=\"_ _6\"></span> <span class=\"_ _84\"> </span><span class=\"ls0 ws0\">8.803 </span></span>USD<span class=\"_ _19d\"> </span><span class=\"ls58 ws56\">18.065<span class=\"_ _2\"></span> <span class=\"_ _88\"> </span><span class=\"ls90 ws8e\">15<span class=\"_ _2\"></span>.39<span class=\"_ _2\"></span>3 </span></span>GBP<span class=\"_ _ef\"> </span><span class=\"ls0 ws0\">9<span class=\"_ _2\"></span>9 <span class=\"_ _e4\"> </span>86 </span>T<span class=\"_ _0\"></span>otaal s<span class=\"_ _2\"></span>top<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te -<span class=\"_ _190\"> </span>30.<span class=\"_ _2\"></span>583 bedrijfsactiviteitenDe gro<span class=\"_ _2\"></span>ep moni<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>t de recu<span class=\"_ _2\"></span>pere<span class=\"_ _2\"></span>erbaa<span class=\"_ _2\"></span>rheid van ha<span class=\"_ _2\"></span>ndels<span class=\"_ _2\"></span>- en overig<span class=\"_ _2\"></span>e vorderin<span class=\"_ _2\"></span>gen op b<span class=\"_ _2\"></span>asis van een b<span class=\"_ _2\"></span>eoo<span class=\"_ _2\"></span>rdelin<span class=\"_ _2\"></span>g per g<span class=\"_ _2\"></span>eval. Daarna<span class=\"_ _2\"></span>ast he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t de gro<span class=\"_ _2\"></span>ep IFRS 9 toeg<span class=\"_ _2\"></span>epast door a<span class=\"_ _2\"></span>anwendin<span class=\"_ _2\"></span>g van de gewijzig<span class=\"_ _2\"></span>de retrosp<span class=\"_ _2\"></span>ectieve metho<span class=\"_ _2\"></span>de, doo<span class=\"_ _2\"></span>r gebr<span class=\"_ _2\"></span>uik te maken van de vereenvoudi<span class=\"_ _2\"></span>gde ben<span class=\"_ _2\"></span>ader<span class=\"_ _2\"></span>ing van de no<span class=\"_ _2\"></span>rm en be<span class=\"_ _2\"></span>rekende ECL<span class=\"_ _1\"></span>'s (v<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>wachte kredi<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>verliezen) op basis van de ver<span class=\"_ _2\"></span>wach<span class=\"_ _2\"></span>te krediet<span class=\"_ _2\"></span>verli<span class=\"_ _2\"></span>ezen over de volle<span class=\"_ _2\"></span>dige leven<span class=\"_ _2\"></span>sduur<span class=\"_ _0\"></span>. De gro<span class=\"_ _2\"></span>ep he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t ee<span class=\"_ _2\"></span>n voor<span class=\"_ _2\"></span>zienin<span class=\"_ _2\"></span>genmatr<span class=\"_ _2\"></span>ix opg<span class=\"_ _2\"></span>esteld. D<span class=\"_ _2\"></span>e han<span class=\"_ _2\"></span>delsvorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n zijn inge<span class=\"_ _2\"></span>dee<span class=\"_ _2\"></span>ld volg<span class=\"_ _2\"></span>ens gem<span class=\"_ _2\"></span>eensc<span class=\"_ _2\"></span>happ<span class=\"_ _2\"></span>elijke kenmerken die repre<span class=\"_ _2\"></span>sentatie<span class=\"_ _2\"></span>f zijn voor het ve<span class=\"_ _2\"></span>rmog<span class=\"_ _2\"></span>en van de kl<span class=\"_ _2\"></span>ant om te betal<span class=\"_ _2\"></span>en (op basis van de ge<span class=\"_ _2\"></span>ografisc<span class=\"_ _2\"></span>he regi<span class=\"_ _2\"></span>o en het t<span class=\"_ _2\"></span>yp<span class=\"_ _2\"></span>e klanten, zoals d<span class=\"_ _2\"></span>etailhan<span class=\"_ _2\"></span>del, grootha<span class=\"_ _2\"></span>ndel of bouw &amp; c<span class=\"_ _2\"></span>onstr<span class=\"_ _2\"></span>uctie en d<span class=\"_ _2\"></span>e status van wanb<span class=\"_ _2\"></span>etaling). De voor<span class=\"_ _2\"></span>zienin<span class=\"_ _2\"></span>genmatr<span class=\"_ _2\"></span>ix is geba<span class=\"_ _2\"></span>seerd o<span class=\"_ _2\"></span>p de ver<span class=\"_ _2\"></span>wachte wanbet<span class=\"_ _2\"></span>alingsp<span class=\"_ _2\"></span>erce<span class=\"_ _2\"></span>ntage<span class=\"_ _2\"></span>s zoals gepu<span class=\"_ _2\"></span>blice<span class=\"_ _2\"></span>erd do<span class=\"_ _2\"></span>or Moo<span class=\"_ _2\"></span>dy<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span>s, aan<span class=\"_ _2\"></span>gepas<span class=\"_ _2\"></span>t met sc<span class=\"_ _2\"></span>alaire factoren o<span class=\"_ _2\"></span>m verschill<span class=\"_ _2\"></span>en te weerspi<span class=\"_ _2\"></span>egel<span class=\"_ _2\"></span>en in de vi<span class=\"_ _2\"></span>sie van de groe<span class=\"_ _2\"></span>p op de huid<span class=\"_ _2\"></span>ige en ver<span class=\"_ _2\"></span>wachte ec<span class=\"_ _2\"></span>onomis<span class=\"_ _2\"></span>che oms<span class=\"_ _2\"></span>tandi<span class=\"_ _2\"></span>ghed<span class=\"_ _2\"></span>en en historis<span class=\"_ _2\"></span>che omstandighe<span class=\"_ _2\"></span>den.Nie<span class=\"_ _2\"></span>t verschuldigd Mee<span class=\"_ _2\"></span>r dan Per 31 d<span class=\"_ _2\"></span>ece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2021 of mi<span class=\"_ _2\"></span>nde<span class=\"_ _2\"></span>r 15 dagen voor vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tg<span class=\"_ _2\"></span>ezet<span class=\"_ _2\"></span>te T<span class=\"_ _0\"></span>otaaldan 1<span class=\"_ _2\"></span>5 na de bedrijfsactiviteitendag<span class=\"_ _2\"></span>en na d<span class=\"_ _2\"></span>e vervaldagvervaldagVe<span class=\"_ _2\"></span>r<span class=\"_ _6\"></span>w<span class=\"_ _2\"></span>a<span class=\"_ _6\"></span>c<span class=\"_ _2\"></span>h<span class=\"_ _6\"></span>t<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>1<span class=\"_ _2\"></span>,9<span class=\"_ _6\"></span>%<span class=\"_ _67\"> </span><span class=\"ls59 ws57\">28<span class=\"_ _2\"></span>,4%</span>verliespercent<span class=\"_ _1a\"></span>ageBrut<span class=\"_ _0\"></span>oboekwaa<span class=\"_ _0\"></span>rde 23.864 <span class=\"_ _92\"> </span><span class=\"ls8a ws88\">767<span class=\"_ _2\"></span> <span class=\"_ _6f\"> </span><span class=\"ls89 ws87\">24<span class=\"_ _2\"></span>.6<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>1 </span></span>\u2013 hand<span class=\"_ _2\"></span>elsvorder<span class=\"_ _2\"></span>ingenKrediet<span class=\"_ _2\"></span>verliezen<span class=\"_ _3\"> </span><span class=\"ls0 ws0\">4<span class=\"_ _2\"></span>52 <span class=\"_ _1d8\"> </span>218 <span class=\"_ _126\"> </span><span class=\"ls51 ws4f\">670<span class=\"_ _2\"></span> </span></span>Nie<span class=\"_ _2\"></span>t verschuldigd Mee<span class=\"_ _2\"></span>r dan Per 31 d<span class=\"_ _2\"></span>ece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2022 of mi<span class=\"_ _2\"></span>nde<span class=\"_ _2\"></span>r 15 dagen voor vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tg<span class=\"_ _2\"></span>ezet<span class=\"_ _2\"></span>te T<span class=\"_ _0\"></span>otaaldan 1<span class=\"_ _2\"></span>5 na de bedrijfsactiviteitendag<span class=\"_ _2\"></span>en na d<span class=\"_ _2\"></span>e vervaldagvervaldagVe<span class=\"_ _2\"></span>r<span class=\"_ _6\"></span>w<span class=\"_ _2\"></span>a<span class=\"_ _6\"></span>c<span class=\"_ _2\"></span>h<span class=\"_ _6\"></span>t<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>2,8%<span class=\"_ _44\"> </span><span class=\"ls73 ws71\">9,<span class=\"_ _6\"></span>0<span class=\"_ _6\"></span>%</span>verliespercent<span class=\"_ _1a\"></span>ageBrut<span class=\"_ _0\"></span>oboekwaa<span class=\"_ _0\"></span>rde 22.832 <span class=\"_ _13c\"> </span><span class=\"ls59 ws57\">1<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>28<span class=\"_ _2\"></span> <span class=\"_ _75\"> </span><span class=\"ls90 ws8e\">23.<span class=\"_ _1a\"></span>960<span class=\"_ _2\"></span> </span></span>\u2013 hand<span class=\"_ _2\"></span>elsvorder<span class=\"_ _2\"></span>ingenKrediet<span class=\"_ _2\"></span>verliezen<span class=\"_ _3\"> </span><span class=\"ls0 ws0\">650 <span class=\"_ _178\"> </span>10<span class=\"_ _2\"></span>2 <span class=\"_ _126\"> </span>752 </span>De b<span class=\"_ _2\"></span>eweging<span class=\"_ _2\"></span>en van de voor<span class=\"_ _2\"></span>zien<span class=\"_ _2\"></span>ingen vo<span class=\"_ _2\"></span>or dubie<span class=\"_ _2\"></span>uze debi<span class=\"_ _2\"></span>teuren van de groe<span class=\"_ _2\"></span>p met be<span class=\"_ _2\"></span>trekkin<span class=\"_ _2\"></span>g tot hand<span class=\"_ _2\"></span>elsvorder<span class=\"_ _2\"></span>ingen zijn a<span class=\"_ _2\"></span>ls volgt:(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _191\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _86\"> </span>2021</span>Per 1 jan<span class=\"_ _2\"></span>uari voor vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tgeze<span class=\"_ _2\"></span>tt<span class=\"_ _2\"></span>e (670<span class=\"_ _2\"></span>)<span class=\"_ _2a\"> </span><span class=\"lsb4 wsb2\">(4<span class=\"_ _6\"></span>.<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>1)</span>bedrijfsactiviteitenStop<span class=\"_ _2\"></span>gezette b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>fsac<span class=\"_ _2\"></span>tivitei<span class=\"_ _2\"></span>ten in -<span class=\"_ _75\"> </span><span class=\"ls8a ws88\">2<span class=\"_ _2\"></span>.9<span class=\"_ _6\"></span>0<span class=\"_ _2\"></span>5<span class=\"_ _6\"></span> <span class=\"_ _0\"></span></span>openingsb<span class=\"_ _2\"></span>alansV<span class=\"_ _0\"></span>er<span class=\"_ _2\"></span>hogin<span class=\"_ _2\"></span>g van provisie voo<span class=\"_ _2\"></span>r verliezen op lenin<span class=\"_ _2\"></span>gen die in d<span class=\"_ _2\"></span>e loo<span class=\"_ _2\"></span>p van het jaar in d<span class=\"_ _2\"></span>e (29<span class=\"_ _2\"></span>5)<span class=\"_ _11e\"> </span><span class=\"ls0 ws0\">-</span>winst<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>en-verliesrek<span class=\"_ _0\"></span>ening is opgenomenTijdens het jaar als <span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>ninbaar afgeschreven 60 <span class=\"_ _7e\"> </span><span class=\"ls89 ws87\">24<span class=\"_ _2\"></span> </span>vorderi<span class=\"_ _1a\"></span>ngenT<span class=\"_ _24\"></span>eruggenomen be<span class=\"_ _2\"></span>dragen<span class=\"_ _10d\"> </span><span class=\"ls63 ws61\">175 <span class=\"_ _98\"> </span>751<span class=\"_ _2\"></span> </span>Wisselk<span class=\"_ _0\"></span>oersverschil<span class=\"_ _3b\"> </span><span class=\"lsb4 wsb2\">(21)<span class=\"_ _98\"> </span><span class=\"ls63 ws61\">(5<span class=\"_ _2\"></span>8)</span></span>Per 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er voor voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tgeze<span class=\"_ _2\"></span>tt<span class=\"_ _2\"></span>e (<span class=\"_ _2\"></span>752<span class=\"_ _2\"></span>)<span class=\"_ _8a\"> </span><span class=\"ls5b ws59\">(670<span class=\"_ _2\"></span>)</span>bedrijfsactiviteitenHet aa<span class=\"_ _2\"></span>nleg<span class=\"_ _2\"></span>gen en v<span class=\"_ _2\"></span>rijgeven van voo<span class=\"_ _2\"></span>rzie<span class=\"_ _2\"></span>ningen vo<span class=\"_ _2\"></span>or vorderin<span class=\"_ _2\"></span>gen die e<span class=\"_ _2\"></span>en bijzond<span class=\"_ _2\"></span>ere waardeverm<span class=\"_ _2\"></span>inder<span class=\"_ _2\"></span>ing heb<span class=\"_ _2\"></span>ben onde<span class=\"_ _2\"></span>rgaan, werd o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in \u2018Overig<span class=\"_ _2\"></span>e inkomsten/k<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>sten\u2019 in het over<span class=\"_ _2\"></span>zicht van ge<span class=\"_ _2\"></span>realise<span class=\"_ _2\"></span>erde en ni<span class=\"_ _2\"></span>et<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>erealis<span class=\"_ _2\"></span>eerde resul<span class=\"_ _2\"></span>taten. Bedra<span class=\"_ _2\"></span>gen die ten las<span class=\"_ _2\"></span>te worden geb<span class=\"_ _2\"></span>racht van de voor<span class=\"_ _2\"></span>zieni<span class=\"_ _2\"></span>ng worden d<span class=\"_ _2\"></span>oorga<span class=\"_ _2\"></span>ans afges<span class=\"_ _2\"></span>chreven wanne<span class=\"_ _2\"></span>er niet ver<span class=\"_ _2\"></span>wac<span class=\"_ _2\"></span>ht wordt da<span class=\"_ _2\"></span>t nog bi<span class=\"_ _2\"></span>jk<span class=\"_ _1a\"></span>omen<span class=\"_ _2\"></span>de gel<span class=\"_ _2\"></span>dmidd<span class=\"_ _2\"></span>elen gerec<span class=\"_ _2\"></span>upere<span class=\"_ _2\"></span>erd zullen wo<span class=\"_ _2\"></span>rden.  De an<span class=\"_ _2\"></span>dere kla<span class=\"_ _2\"></span>ssen in ha<span class=\"_ _2\"></span>ndels<span class=\"_ _2\"></span>- en overi<span class=\"_ _2\"></span>ge vorderin<span class=\"_ _2\"></span>gen b<span class=\"_ _2\"></span>evat<span class=\"_ _2\"></span>ten geen ac<span class=\"_ _2\"></span>tiva die een b<span class=\"_ _2\"></span>ijzondere waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g heb<span class=\"_ _2\"></span>ben o<span class=\"_ _2\"></span>nderg<span class=\"_ _2\"></span>aan.De ma<span class=\"_ _2\"></span>ximale b<span class=\"_ _2\"></span>loots<span class=\"_ _2\"></span>telling aan k<span class=\"_ _2\"></span>redietrisi<span class=\"_ _2\"></span>co op de versla<span class=\"_ _2\"></span>gdatum is de bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde van elke hierboven verme<span class=\"_ _2\"></span>lde klass<span class=\"_ _2\"></span>e van vorderin<span class=\"_ _2\"></span>g. Per 31 dece<span class=\"_ _2\"></span>mber 2022 h<span class=\"_ _2\"></span>oude<span class=\"_ _2\"></span>n de voor<span class=\"_ _2\"></span>tg<span class=\"_ _2\"></span>ezette be<span class=\"_ _2\"></span>drij<span class=\"_ _2\"></span>fsacti<span class=\"_ _2\"></span>viteiten g<span class=\"_ _2\"></span>een zekerhed<span class=\"_ _2\"></span>en aan (kredi<span class=\"_ _2\"></span>etbrieven en c<span class=\"_ _2\"></span>orp<span class=\"_ _2\"></span>orate- of b<span class=\"_ _2\"></span>ankgaranties)<span class=\"_ _0\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-109-6": {
   "value": "T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 16. Han<span class=\"_ _1a\"></span>dels- en o<span class=\"_ _0\"></span>verig<span class=\"_ _0\"></span>e vor<span class=\"_ _0\"></span>deringen(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _9e\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _5f\"> </span>2021</span>T<span class=\"_ _0\"></span>otaal ha<span class=\"_ _2\"></span>nde<span class=\"_ _2\"></span>ls<span class=\"_ _2\"></span>- en overige vorder<span class=\"_ _1a\"></span>ingen v<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>or v<span class=\"_ _0\"></span>oor<span class=\"_ _2\"></span>tgezette 25.<span class=\"_ _2\"></span>593 <span class=\"_ _87\"> </span>24<span class=\"_ _2\"></span>.2<span class=\"_ _2\"></span>81 bedrijfsactiviteitenHan<span class=\"_ _2\"></span>dels<span class=\"_ _2\"></span>- en overig<span class=\"_ _2\"></span>e vorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n (lan<span class=\"_ _2\"></span>ge term<span class=\"_ _2\"></span>ijn) voor voor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te 599 <span class=\"_ _69\"> </span><span class=\"ls44 ws42\">537 </span>bedrijfsactiviteitenOveri<span class=\"_ _2\"></span>ge vorder<span class=\"_ _2\"></span>ingen<span class=\"_ _c\"> </span><span class=\"ls57 ws55\">59<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span> <span class=\"_ _190\"> </span><span class=\"ls62 ws60\">537 </span></span>T<span class=\"_ _0\"></span>otaal s<span class=\"_ _2\"></span>top<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te -<span class=\"_ _178\"> </span><span class=\"lsa2 wsa0\">1<span class=\"_ _2\"></span>76</span>bedrijfsactiviteitenHan<span class=\"_ _2\"></span>dels<span class=\"_ _2\"></span>- en overig<span class=\"_ _2\"></span>e vorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n (kort<span class=\"_ _2\"></span>e termi<span class=\"_ _2\"></span>jn) voor voor<span class=\"_ _2\"></span>tge<span class=\"_ _2\"></span>zet<span class=\"_ _2\"></span>te 24.<span class=\"_ _0\"></span>994 <span class=\"_ _95\"> </span><span class=\"lsa1 ws9f\">2<span class=\"_ _6\"></span>3<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>74<span class=\"_ _6\"></span>5<span class=\"_ _2\"></span> </span>bedrijfsactiviteitenNet<span class=\"_ _2\"></span>toha<span class=\"_ _1a\"></span>ndelsvorderi<span class=\"_ _1a\"></span>ngen <span class=\"_ _1b1\"> </span><span class=\"ls76 ws74\">23.208 <span class=\"_ _160\"> </span><span class=\"ls90 ws8e\">23<span class=\"_ _2\"></span>.<span class=\"_ _0\"></span>961 </span></span>    Hand<span class=\"_ _2\"></span>elsvorder<span class=\"_ _2\"></span>ingen<span class=\"_ _113\"> </span><span class=\"ls90 ws8e\">23.960 <span class=\"_ _88\"> </span><span class=\"ls89 ws87\">24.<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>1 </span></span>     <span class=\"_ _27\"></span>Min<span class=\"_ _1a\"></span>: V<span class=\"_ _0\"></span>oo<span class=\"_ _2\"></span>rzie<span class=\"_ _2\"></span>ning voo<span class=\"_ _2\"></span>r dubieuze (<span class=\"_ _2\"></span>752)<span class=\"_ _1e\"> </span><span class=\"lsb0 wsae\">(6<span class=\"_ _2\"></span>70<span class=\"_ _2\"></span>)</span>debiteur<span class=\"_ _0\"></span>enV<span class=\"_ _0\"></span>oo<span class=\"_ _2\"></span>ruitb<span class=\"_ _2\"></span>etalin<span class=\"_ _2\"></span>gen en toe te rekenen 1.<span class=\"_ _2\"></span>311<span class=\"_ _2\"></span> <span class=\"_ _126\"> </span><span class=\"ls8e ws8c\">262<span class=\"_ _2\"></span> </span>opbrengst<span class=\"_ _0\"></span>enOveri<span class=\"_ _2\"></span>ge vorder<span class=\"_ _2\"></span>ingen<span class=\"_ _1d7\"> </span><span class=\"ls5b ws59\">475<span class=\"_ _2\"></span> <span class=\"_ _123\"> </span><span class=\"lsb1 wsaf\">(47<span class=\"_ _2\"></span>9)</span></span>T<span class=\"_ _0\"></span>otaal s<span class=\"_ _2\"></span>top<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te -<span class=\"_ _126\"> </span><span class=\"ls4e ws4c\">30.<span class=\"_ _2\"></span>408 </span>bedrijfsactiviteitenDe re\u00eb<span class=\"_ _2\"></span>le waarde van d<span class=\"_ _2\"></span>e hande<span class=\"_ _2\"></span>ls- e<span class=\"_ _2\"></span>n overige vorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n ben<span class=\"_ _2\"></span>ader<span class=\"_ _6\"></span>t de bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde er<span class=\"_ _6\"></span>van aangezien h<span class=\"_ _2\"></span>et verdisco<span class=\"_ _2\"></span>nteringse<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>fect nie<span class=\"_ _2\"></span>t signifi<span class=\"_ _2\"></span>cant is. Als o<span class=\"_ _2\"></span>nderd<span class=\"_ _2\"></span>eel van haar no<span class=\"_ _2\"></span>rmale b<span class=\"_ _2\"></span>edri<span class=\"_ _2\"></span>jfsui<span class=\"_ _2\"></span>toefening h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>e groep ingeschre<span class=\"_ _1a\"></span>ven op<span class=\"_ _1a\"></span> non-<span class=\"_ _2\"></span>recourse f<span class=\"_ _1a\"></span>actori<span class=\"_ _0\"></span>ngovereenk<span class=\"_ _0\"></span>omsten met fina<span class=\"_ _2\"></span>nci\u00ebl<span class=\"_ _2\"></span>e par<span class=\"_ _2\"></span>tij<span class=\"_ _2\"></span>en. De gro<span class=\"_ _2\"></span>ep he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t de vord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en waar<span class=\"_ _2\"></span>voor v<span class=\"_ _2\"></span>rijwel all<span class=\"_ _2\"></span>e risico\u2019<span class=\"_ _0\"></span>s e<span class=\"_ _2\"></span>n voorde<span class=\"_ _2\"></span>len van eig<span class=\"_ _2\"></span>endom werden overg<span class=\"_ _2\"></span>edrag<span class=\"_ _2\"></span>en, met ui<span class=\"_ _2\"></span>tzond<span class=\"_ _2\"></span>ering van d<span class=\"_ _2\"></span>e reser<span class=\"_ _2\"></span>ve<span class=\"_ _2\"></span>s die nog o<span class=\"_ _2\"></span>p de bala<span class=\"_ _2\"></span>ns staan, u<span class=\"_ _2\"></span>itgeb<span class=\"_ _2\"></span>oe<span class=\"_ _2\"></span>k<span class=\"_ _2\"></span>t.De kor<span class=\"_ _2\"></span>tlop<span class=\"_ _2\"></span>end<span class=\"_ _2\"></span>e hande<span class=\"_ _2\"></span>ls- e<span class=\"_ _2\"></span>n overige vord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en zijn ge<span class=\"_ _2\"></span>daald van \u20ac 23,<span class=\"_ _0\"></span>7 mil<span class=\"_ _2\"></span>joen p<span class=\"_ _2\"></span>er 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2021 naar \u20ac 25,0 miljoe<span class=\"_ _2\"></span>n per 31 de<span class=\"_ _2\"></span>cemb<span class=\"_ _2\"></span>er 2022. Per 31 dece<span class=\"_ _2\"></span>mber 2022 ware<span class=\"_ _2\"></span>n de ver<span class=\"_ _2\"></span>vallen net<span class=\"_ _2\"></span>tohand<span class=\"_ _2\"></span>elsvorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n goe<span class=\"_ _2\"></span>d voor \u20ac 2,0 miljoe<span class=\"_ _2\"></span>n (tegenover \u20ac 1,6 miljo<span class=\"_ _2\"></span>en p<span class=\"_ _2\"></span>er 31 decem<span class=\"_ _2\"></span>ber 2021). De gro<span class=\"_ _2\"></span>ep maak<span class=\"_ _2\"></span>t g<span class=\"_ _2\"></span>ebru<span class=\"_ _2\"></span>ik van kredie<span class=\"_ _2\"></span>tve<span class=\"_ _2\"></span>rzekeringe<span class=\"_ _2\"></span>n in Europa om het k<span class=\"_ _2\"></span>redietrisi<span class=\"_ _2\"></span>co dat verb<span class=\"_ _2\"></span>ond<span class=\"_ _2\"></span>en is aan hand<span class=\"_ _2\"></span>elsvorder<span class=\"_ _2\"></span>ingen over te drage<span class=\"_ _2\"></span>n. Bovendie<span class=\"_ _2\"></span>n is onze hand<span class=\"_ _2\"></span>elsvorder<span class=\"_ _2\"></span>ingenp<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tefeuill<span class=\"_ _2\"></span>e zeer ge<span class=\"_ _2\"></span>diversi<span class=\"_ _2\"></span>fieerd, zowel op het ge<span class=\"_ _2\"></span>bied van s<span class=\"_ _2\"></span>egme<span class=\"_ _2\"></span>ntatie als kl<span class=\"_ _2\"></span>antenbe<span class=\"_ _2\"></span>stand, wat het kre<span class=\"_ _2\"></span>dietrisic<span class=\"_ _2\"></span>o be<span class=\"_ _2\"></span>perk<span class=\"_ _6\"></span>t. De kre<span class=\"_ _2\"></span>dietk<span class=\"_ _2\"></span>waliteit van de han<span class=\"_ _2\"></span>delsvorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n die no<span class=\"_ _2\"></span>ch ver<span class=\"_ _2\"></span>vallen zij<span class=\"_ _2\"></span>n, noch e<span class=\"_ _2\"></span>en bijzonde<span class=\"_ _2\"></span>re waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g hebb<span class=\"_ _2\"></span>en on<span class=\"_ _2\"></span>dergaa<span class=\"_ _2\"></span>n, is goe<span class=\"_ _2\"></span>d.De b<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>en van de han<span class=\"_ _2\"></span>dels<span class=\"_ _2\"></span>- en overig<span class=\"_ _2\"></span>e vorderin<span class=\"_ _2\"></span>gen van de groe<span class=\"_ _2\"></span>p worden ui<span class=\"_ _2\"></span>tged<span class=\"_ _2\"></span>ruk<span class=\"_ _2\"></span>t in de vol<span class=\"_ _2\"></span>gend<span class=\"_ _2\"></span>e valuta\u2019<span class=\"_ _0\"></span>s:(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _9e\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _5f\"> </span>2021</span>T<span class=\"_ _0\"></span>otaal ha<span class=\"_ _2\"></span>nde<span class=\"_ _2\"></span>ls<span class=\"_ _2\"></span>- en overige vorder<span class=\"_ _1a\"></span>ingen v<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>or v<span class=\"_ _0\"></span>oor<span class=\"_ _2\"></span>tgezette 25.<span class=\"_ _2\"></span>593 <span class=\"_ _87\"> </span>24<span class=\"_ _2\"></span>.2<span class=\"_ _2\"></span>81 bedrijfsactiviteitenEU<span class=\"_ _2\"></span>R<span class=\"_ _17a\"> </span><span class=\"ls5a ws58\">7.<span class=\"_ _6\"></span>4<span class=\"_ _6\"></span>2<span class=\"_ _6\"></span>9<span class=\"_ _6\"></span> <span class=\"_ _84\"> </span><span class=\"ls0 ws0\">8.803 </span></span>USD<span class=\"_ _19d\"> </span><span class=\"ls58 ws56\">18.065<span class=\"_ _2\"></span> <span class=\"_ _88\"> </span><span class=\"ls90 ws8e\">15<span class=\"_ _2\"></span>.39<span class=\"_ _2\"></span>3 </span></span>GBP<span class=\"_ _ef\"> </span><span class=\"ls0 ws0\">9<span class=\"_ _2\"></span>9 <span class=\"_ _e4\"> </span>86 </span>T<span class=\"_ _0\"></span>otaal s<span class=\"_ _2\"></span>top<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te -<span class=\"_ _190\"> </span>30.<span class=\"_ _2\"></span>583 bedrijfsactiviteitenDe gro<span class=\"_ _2\"></span>ep moni<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>t de recu<span class=\"_ _2\"></span>pere<span class=\"_ _2\"></span>erbaa<span class=\"_ _2\"></span>rheid van ha<span class=\"_ _2\"></span>ndels<span class=\"_ _2\"></span>- en overig<span class=\"_ _2\"></span>e vorderin<span class=\"_ _2\"></span>gen op b<span class=\"_ _2\"></span>asis van een b<span class=\"_ _2\"></span>eoo<span class=\"_ _2\"></span>rdelin<span class=\"_ _2\"></span>g per g<span class=\"_ _2\"></span>eval. Daarna<span class=\"_ _2\"></span>ast he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t de gro<span class=\"_ _2\"></span>ep IFRS 9 toeg<span class=\"_ _2\"></span>epast door a<span class=\"_ _2\"></span>anwendin<span class=\"_ _2\"></span>g van de gewijzig<span class=\"_ _2\"></span>de retrosp<span class=\"_ _2\"></span>ectieve metho<span class=\"_ _2\"></span>de, doo<span class=\"_ _2\"></span>r gebr<span class=\"_ _2\"></span>uik te maken van de vereenvoudi<span class=\"_ _2\"></span>gde ben<span class=\"_ _2\"></span>ader<span class=\"_ _2\"></span>ing van de no<span class=\"_ _2\"></span>rm en be<span class=\"_ _2\"></span>rekende ECL<span class=\"_ _1\"></span>'s (v<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>wachte kredi<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>verliezen) op basis van de ver<span class=\"_ _2\"></span>wach<span class=\"_ _2\"></span>te krediet<span class=\"_ _2\"></span>verli<span class=\"_ _2\"></span>ezen over de volle<span class=\"_ _2\"></span>dige leven<span class=\"_ _2\"></span>sduur<span class=\"_ _0\"></span>. De gro<span class=\"_ _2\"></span>ep he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t ee<span class=\"_ _2\"></span>n voor<span class=\"_ _2\"></span>zienin<span class=\"_ _2\"></span>genmatr<span class=\"_ _2\"></span>ix opg<span class=\"_ _2\"></span>esteld. D<span class=\"_ _2\"></span>e han<span class=\"_ _2\"></span>delsvorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n zijn inge<span class=\"_ _2\"></span>dee<span class=\"_ _2\"></span>ld volg<span class=\"_ _2\"></span>ens gem<span class=\"_ _2\"></span>eensc<span class=\"_ _2\"></span>happ<span class=\"_ _2\"></span>elijke kenmerken die repre<span class=\"_ _2\"></span>sentatie<span class=\"_ _2\"></span>f zijn voor het ve<span class=\"_ _2\"></span>rmog<span class=\"_ _2\"></span>en van de kl<span class=\"_ _2\"></span>ant om te betal<span class=\"_ _2\"></span>en (op basis van de ge<span class=\"_ _2\"></span>ografisc<span class=\"_ _2\"></span>he regi<span class=\"_ _2\"></span>o en het t<span class=\"_ _2\"></span>yp<span class=\"_ _2\"></span>e klanten, zoals d<span class=\"_ _2\"></span>etailhan<span class=\"_ _2\"></span>del, grootha<span class=\"_ _2\"></span>ndel of bouw &amp; c<span class=\"_ _2\"></span>onstr<span class=\"_ _2\"></span>uctie en d<span class=\"_ _2\"></span>e status van wanb<span class=\"_ _2\"></span>etaling). De voor<span class=\"_ _2\"></span>zienin<span class=\"_ _2\"></span>genmatr<span class=\"_ _2\"></span>ix is geba<span class=\"_ _2\"></span>seerd o<span class=\"_ _2\"></span>p de ver<span class=\"_ _2\"></span>wachte wanbet<span class=\"_ _2\"></span>alingsp<span class=\"_ _2\"></span>erce<span class=\"_ _2\"></span>ntage<span class=\"_ _2\"></span>s zoals gepu<span class=\"_ _2\"></span>blice<span class=\"_ _2\"></span>erd do<span class=\"_ _2\"></span>or Moo<span class=\"_ _2\"></span>dy<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span>s, aan<span class=\"_ _2\"></span>gepas<span class=\"_ _2\"></span>t met sc<span class=\"_ _2\"></span>alaire factoren o<span class=\"_ _2\"></span>m verschill<span class=\"_ _2\"></span>en te weerspi<span class=\"_ _2\"></span>egel<span class=\"_ _2\"></span>en in de vi<span class=\"_ _2\"></span>sie van de groe<span class=\"_ _2\"></span>p op de huid<span class=\"_ _2\"></span>ige en ver<span class=\"_ _2\"></span>wachte ec<span class=\"_ _2\"></span>onomis<span class=\"_ _2\"></span>che oms<span class=\"_ _2\"></span>tandi<span class=\"_ _2\"></span>ghed<span class=\"_ _2\"></span>en en historis<span class=\"_ _2\"></span>che omstandighe<span class=\"_ _2\"></span>den.Nie<span class=\"_ _2\"></span>t verschuldigd Mee<span class=\"_ _2\"></span>r dan Per 31 d<span class=\"_ _2\"></span>ece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2021 of mi<span class=\"_ _2\"></span>nde<span class=\"_ _2\"></span>r 15 dagen voor vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tg<span class=\"_ _2\"></span>ezet<span class=\"_ _2\"></span>te T<span class=\"_ _0\"></span>otaaldan 1<span class=\"_ _2\"></span>5 na de bedrijfsactiviteitendag<span class=\"_ _2\"></span>en na d<span class=\"_ _2\"></span>e vervaldagvervaldagVe<span class=\"_ _2\"></span>r<span class=\"_ _6\"></span>w<span class=\"_ _2\"></span>a<span class=\"_ _6\"></span>c<span class=\"_ _2\"></span>h<span class=\"_ _6\"></span>t<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>1<span class=\"_ _2\"></span>,9<span class=\"_ _6\"></span>%<span class=\"_ _67\"> </span><span class=\"ls59 ws57\">28<span class=\"_ _2\"></span>,4%</span>verliespercent<span class=\"_ _1a\"></span>ageBrut<span class=\"_ _0\"></span>oboekwaa<span class=\"_ _0\"></span>rde 23.864 <span class=\"_ _92\"> </span><span class=\"ls8a ws88\">767<span class=\"_ _2\"></span> <span class=\"_ _6f\"> </span><span class=\"ls89 ws87\">24<span class=\"_ _2\"></span>.6<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>1 </span></span>\u2013 hand<span class=\"_ _2\"></span>elsvorder<span class=\"_ _2\"></span>ingenKrediet<span class=\"_ _2\"></span>verliezen<span class=\"_ _3\"> </span><span class=\"ls0 ws0\">4<span class=\"_ _2\"></span>52 <span class=\"_ _1d8\"> </span>218 <span class=\"_ _126\"> </span><span class=\"ls51 ws4f\">670<span class=\"_ _2\"></span> </span></span>Nie<span class=\"_ _2\"></span>t verschuldigd Mee<span class=\"_ _2\"></span>r dan Per 31 d<span class=\"_ _2\"></span>ece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2022 of mi<span class=\"_ _2\"></span>nde<span class=\"_ _2\"></span>r 15 dagen voor vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tg<span class=\"_ _2\"></span>ezet<span class=\"_ _2\"></span>te T<span class=\"_ _0\"></span>otaaldan 1<span class=\"_ _2\"></span>5 na de bedrijfsactiviteitendag<span class=\"_ _2\"></span>en na d<span class=\"_ _2\"></span>e vervaldagvervaldagVe<span class=\"_ _2\"></span>r<span class=\"_ _6\"></span>w<span class=\"_ _2\"></span>a<span class=\"_ _6\"></span>c<span class=\"_ _2\"></span>h<span class=\"_ _6\"></span>t<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>2,8%<span class=\"_ _44\"> </span><span class=\"ls73 ws71\">9,<span class=\"_ _6\"></span>0<span class=\"_ _6\"></span>%</span>verliespercent<span class=\"_ _1a\"></span>ageBrut<span class=\"_ _0\"></span>oboekwaa<span class=\"_ _0\"></span>rde 22.832 <span class=\"_ _13c\"> </span><span class=\"ls59 ws57\">1<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>28<span class=\"_ _2\"></span> <span class=\"_ _75\"> </span><span class=\"ls90 ws8e\">23.<span class=\"_ _1a\"></span>960<span class=\"_ _2\"></span> </span></span>\u2013 hand<span class=\"_ _2\"></span>elsvorder<span class=\"_ _2\"></span>ingenKrediet<span class=\"_ _2\"></span>verliezen<span class=\"_ _3\"> </span><span class=\"ls0 ws0\">650 <span class=\"_ _178\"> </span>10<span class=\"_ _2\"></span>2 <span class=\"_ _126\"> </span>752 </span>De b<span class=\"_ _2\"></span>eweging<span class=\"_ _2\"></span>en van de voor<span class=\"_ _2\"></span>zien<span class=\"_ _2\"></span>ingen vo<span class=\"_ _2\"></span>or dubie<span class=\"_ _2\"></span>uze debi<span class=\"_ _2\"></span>teuren van de groe<span class=\"_ _2\"></span>p met be<span class=\"_ _2\"></span>trekkin<span class=\"_ _2\"></span>g tot hand<span class=\"_ _2\"></span>elsvorder<span class=\"_ _2\"></span>ingen zijn a<span class=\"_ _2\"></span>ls volgt:(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _191\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _86\"> </span>2021</span>Per 1 jan<span class=\"_ _2\"></span>uari voor vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tgeze<span class=\"_ _2\"></span>tt<span class=\"_ _2\"></span>e (670<span class=\"_ _2\"></span>)<span class=\"_ _2a\"> </span><span class=\"lsb4 wsb2\">(4<span class=\"_ _6\"></span>.<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>1)</span>bedrijfsactiviteitenStop<span class=\"_ _2\"></span>gezette b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>fsac<span class=\"_ _2\"></span>tivitei<span class=\"_ _2\"></span>ten in -<span class=\"_ _75\"> </span><span class=\"ls8a ws88\">2<span class=\"_ _2\"></span>.9<span class=\"_ _6\"></span>0<span class=\"_ _2\"></span>5<span class=\"_ _6\"></span> <span class=\"_ _0\"></span></span>openingsb<span class=\"_ _2\"></span>alansV<span class=\"_ _0\"></span>er<span class=\"_ _2\"></span>hogin<span class=\"_ _2\"></span>g van provisie voo<span class=\"_ _2\"></span>r verliezen op lenin<span class=\"_ _2\"></span>gen die in d<span class=\"_ _2\"></span>e loo<span class=\"_ _2\"></span>p van het jaar in d<span class=\"_ _2\"></span>e (29<span class=\"_ _2\"></span>5)<span class=\"_ _11e\"> </span><span class=\"ls0 ws0\">-</span>winst<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>en-verliesrek<span class=\"_ _0\"></span>ening is opgenomenTijdens het jaar als <span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>ninbaar afgeschreven 60 <span class=\"_ _7e\"> </span><span class=\"ls89 ws87\">24<span class=\"_ _2\"></span> </span>vorderi<span class=\"_ _1a\"></span>ngenT<span class=\"_ _24\"></span>eruggenomen be<span class=\"_ _2\"></span>dragen<span class=\"_ _10d\"> </span><span class=\"ls63 ws61\">175 <span class=\"_ _98\"> </span>751<span class=\"_ _2\"></span> </span>Wisselk<span class=\"_ _0\"></span>oersverschil<span class=\"_ _3b\"> </span><span class=\"lsb4 wsb2\">(21)<span class=\"_ _98\"> </span><span class=\"ls63 ws61\">(5<span class=\"_ _2\"></span>8)</span></span>Per 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er voor voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tgeze<span class=\"_ _2\"></span>tt<span class=\"_ _2\"></span>e (<span class=\"_ _2\"></span>752<span class=\"_ _2\"></span>)<span class=\"_ _8a\"> </span><span class=\"ls5b ws59\">(670<span class=\"_ _2\"></span>)</span>bedrijfsactiviteitenHet aa<span class=\"_ _2\"></span>nleg<span class=\"_ _2\"></span>gen en v<span class=\"_ _2\"></span>rijgeven van voo<span class=\"_ _2\"></span>rzie<span class=\"_ _2\"></span>ningen vo<span class=\"_ _2\"></span>or vorderin<span class=\"_ _2\"></span>gen die e<span class=\"_ _2\"></span>en bijzond<span class=\"_ _2\"></span>ere waardeverm<span class=\"_ _2\"></span>inder<span class=\"_ _2\"></span>ing heb<span class=\"_ _2\"></span>ben onde<span class=\"_ _2\"></span>rgaan, werd o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in \u2018Overig<span class=\"_ _2\"></span>e inkomsten/k<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>sten\u2019 in het over<span class=\"_ _2\"></span>zicht van ge<span class=\"_ _2\"></span>realise<span class=\"_ _2\"></span>erde en ni<span class=\"_ _2\"></span>et<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>erealis<span class=\"_ _2\"></span>eerde resul<span class=\"_ _2\"></span>taten. Bedra<span class=\"_ _2\"></span>gen die ten las<span class=\"_ _2\"></span>te worden geb<span class=\"_ _2\"></span>racht van de voor<span class=\"_ _2\"></span>zieni<span class=\"_ _2\"></span>ng worden d<span class=\"_ _2\"></span>oorga<span class=\"_ _2\"></span>ans afges<span class=\"_ _2\"></span>chreven wanne<span class=\"_ _2\"></span>er niet ver<span class=\"_ _2\"></span>wac<span class=\"_ _2\"></span>ht wordt da<span class=\"_ _2\"></span>t nog bi<span class=\"_ _2\"></span>jk<span class=\"_ _1a\"></span>omen<span class=\"_ _2\"></span>de gel<span class=\"_ _2\"></span>dmidd<span class=\"_ _2\"></span>elen gerec<span class=\"_ _2\"></span>upere<span class=\"_ _2\"></span>erd zullen wo<span class=\"_ _2\"></span>rden.  De an<span class=\"_ _2\"></span>dere kla<span class=\"_ _2\"></span>ssen in ha<span class=\"_ _2\"></span>ndels<span class=\"_ _2\"></span>- en overi<span class=\"_ _2\"></span>ge vorderin<span class=\"_ _2\"></span>gen b<span class=\"_ _2\"></span>evat<span class=\"_ _2\"></span>ten geen ac<span class=\"_ _2\"></span>tiva die een b<span class=\"_ _2\"></span>ijzondere waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g heb<span class=\"_ _2\"></span>ben o<span class=\"_ _2\"></span>nderg<span class=\"_ _2\"></span>aan.De ma<span class=\"_ _2\"></span>ximale b<span class=\"_ _2\"></span>loots<span class=\"_ _2\"></span>telling aan k<span class=\"_ _2\"></span>redietrisi<span class=\"_ _2\"></span>co op de versla<span class=\"_ _2\"></span>gdatum is de bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde van elke hierboven verme<span class=\"_ _2\"></span>lde klass<span class=\"_ _2\"></span>e van vorderin<span class=\"_ _2\"></span>g. Per 31 dece<span class=\"_ _2\"></span>mber 2022 h<span class=\"_ _2\"></span>oude<span class=\"_ _2\"></span>n de voor<span class=\"_ _2\"></span>tg<span class=\"_ _2\"></span>ezette be<span class=\"_ _2\"></span>drij<span class=\"_ _2\"></span>fsacti<span class=\"_ _2\"></span>viteiten g<span class=\"_ _2\"></span>een zekerhed<span class=\"_ _2\"></span>en aan (kredi<span class=\"_ _2\"></span>etbrieven en c<span class=\"_ _2\"></span>orp<span class=\"_ _2\"></span>orate- of b<span class=\"_ _2\"></span>ankgaranties)<span class=\"_ _0\"></span>.K<span class=\"_ _0\"></span>wal<span class=\"_ _2\"></span>itat<span class=\"_ _2\"></span>ieve en kwan<span class=\"_ _2\"></span>tita<span class=\"_ _2\"></span>tieve toel<span class=\"_ _2\"></span>icht<span class=\"_ _2\"></span>inge<span class=\"_ _2\"></span>n over kredietrisicoOns kre<span class=\"_ _2\"></span>dietrisi<span class=\"_ _2\"></span>co wordt vo<span class=\"_ _2\"></span>or de he<span class=\"_ _2\"></span>le Groe<span class=\"_ _2\"></span>p same<span class=\"_ _2\"></span>n beh<span class=\"_ _2\"></span>eerd. We beoord<span class=\"_ _2\"></span>elen d<span class=\"_ _2\"></span>e kredi<span class=\"_ _2\"></span>etkwal<span class=\"_ _2\"></span>iteit van de k<span class=\"_ _2\"></span>lant, rekening houd<span class=\"_ _2\"></span>end m<span class=\"_ _2\"></span>et zijn financ<span class=\"_ _2\"></span>i\u00eble p<span class=\"_ _2\"></span>ositie, d<span class=\"_ _2\"></span>e er<span class=\"_ _2\"></span>varing<span class=\"_ _2\"></span>en uit het verl<span class=\"_ _2\"></span>ede<span class=\"_ _2\"></span>n en ande<span class=\"_ _2\"></span>re factoren. Er worden in<span class=\"_ _2\"></span>dividu<span class=\"_ _2\"></span>ele kredi<span class=\"_ _2\"></span>etlimieten vastge<span class=\"_ _2\"></span>steld op b<span class=\"_ _2\"></span>asis van er<span class=\"_ _2\"></span>varin<span class=\"_ _2\"></span>gen ui<span class=\"_ _2\"></span>t het verl<span class=\"_ _2\"></span>ede<span class=\"_ _2\"></span>n, een gron<span class=\"_ _2\"></span>dig inzicht in d<span class=\"_ _2\"></span>e klant e<span class=\"_ _2\"></span>n in nauwe same<span class=\"_ _2\"></span>nwerkin<span class=\"_ _2\"></span>g met de ma<span class=\"_ _2\"></span>nage<span class=\"_ _2\"></span>r van de busin<span class=\"_ _2\"></span>ess uni<span class=\"_ _2\"></span>t. Deze kredi<span class=\"_ _2\"></span>etlimieten worde<span class=\"_ _2\"></span>n regelm<span class=\"_ _2\"></span>atig be<span class=\"_ _2\"></span>oorde<span class=\"_ _2\"></span>eld d<span class=\"_ _2\"></span>oor de man<span class=\"_ _2\"></span>agers van d<span class=\"_ _2\"></span>e busine<span class=\"_ _2\"></span>ss uni<span class=\"_ _2\"></span>t en doo<span class=\"_ _2\"></span>r het finan<span class=\"_ _2\"></span>ciee<span class=\"_ _2\"></span>l mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt. Daarn<span class=\"_ _2\"></span>aast h<span class=\"_ _2\"></span>ebb<span class=\"_ _2\"></span>en wij ee<span class=\"_ _2\"></span>n kredie<span class=\"_ _2\"></span>tve<span class=\"_ _2\"></span>rzekering afgesl<span class=\"_ _2\"></span>oten om een gro<span class=\"_ _2\"></span>ot deel van h<span class=\"_ _2\"></span>et wanbe<span class=\"_ _2\"></span>talingsr<span class=\"_ _2\"></span>isico te dekken. T<span class=\"_ _24\"></span>o<span class=\"_ _2\"></span>t slot word<span class=\"_ _2\"></span>t het kre<span class=\"_ _2\"></span>dietrisic<span class=\"_ _2\"></span>o ook b<span class=\"_ _2\"></span>epe<span class=\"_ _2\"></span>rk<span class=\"_ _2\"></span>t door non-<span class=\"_ _2\"></span>recourse fact<span class=\"_ _0\"></span>oringovereenk<span class=\"_ _0\"></span>omsten voor de han<span class=\"_ _2\"></span>delsvorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n, waarbij h<span class=\"_ _2\"></span>et kredi<span class=\"_ _2\"></span>etrisico is overgedra<span class=\"_ _2\"></span>gen aan d<span class=\"_ _2\"></span>e tegenp<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>tij. De h<span class=\"_ _2\"></span>ande<span class=\"_ _2\"></span>lsvorderin<span class=\"_ _2\"></span>gen zijn ges<span class=\"_ _2\"></span>preid over ee<span class=\"_ _2\"></span>n aantal la<span class=\"_ _2\"></span>nden e<span class=\"_ _2\"></span>n tegenpa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tijen. De han<span class=\"_ _2\"></span>delsvord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en zijn niet s<span class=\"_ _2\"></span>terk geco<span class=\"_ _2\"></span>nce<span class=\"_ _2\"></span>ntreerd. V<span class=\"_ _0\"></span>oo<span class=\"_ _2\"></span>r afgele<span class=\"_ _2\"></span>ide fina<span class=\"_ _2\"></span>nci\u00ebl<span class=\"_ _2\"></span>e activa word<span class=\"_ _2\"></span>t de kre<span class=\"_ _2\"></span>dietk<span class=\"_ _2\"></span>waliteit be<span class=\"_ _2\"></span>oorde<span class=\"_ _2\"></span>eld op b<span class=\"_ _2\"></span>asis van de rating van d<span class=\"_ _2\"></span>e tegenpa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tij volg<span class=\"_ _2\"></span>ens Fitch. Al onze valu<span class=\"_ _2\"></span>tatermijnc<span class=\"_ _2\"></span>ontracten zijn \u2018<span class=\"_ _0\"></span>over-the<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>counter c<span class=\"_ _2\"></span>ontracten\u2019 en he<span class=\"_ _2\"></span>bbe<span class=\"_ _2\"></span>n een fina<span class=\"_ _2\"></span>nci\u00ebl<span class=\"_ _2\"></span>e instelling a<span class=\"_ _2\"></span>ls tegenpa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tij.De wanb<span class=\"_ _2\"></span>etaling<span class=\"_ _2\"></span>sperc<span class=\"_ _2\"></span>enta<span class=\"_ _2\"></span>ges voor 2022 e<span class=\"_ _2\"></span>n 2021 lagen ni<span class=\"_ _2\"></span>et hog<span class=\"_ _2\"></span>er dan 1%.Het teveel aan li<span class=\"_ _2\"></span>quidi<span class=\"_ _2\"></span>teiten wordt he<span class=\"_ _2\"></span>rbe<span class=\"_ _2\"></span>leg<span class=\"_ _2\"></span>d voor zeer kor<span class=\"_ _2\"></span>te perio<span class=\"_ _2\"></span>des en wo<span class=\"_ _2\"></span>rdt ge<span class=\"_ _2\"></span>spreid over e<span class=\"_ _2\"></span>en be<span class=\"_ _2\"></span>perk<span class=\"_ _6\"></span>t aantal banken die alle<span class=\"_ _2\"></span>maal b<span class=\"_ _2\"></span>esch<span class=\"_ _2\"></span>ikken over een bev<span class=\"_ _2\"></span>redige<span class=\"_ _2\"></span>nde kredi<span class=\"_ _2\"></span>etrating. V<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>or kasmi<span class=\"_ _2\"></span>ddel<span class=\"_ _2\"></span>en op ban<span class=\"_ _2\"></span>krekeninge<span class=\"_ _2\"></span>n en kor<span class=\"_ _2\"></span>tlope<span class=\"_ _2\"></span>nde ba<span class=\"_ _2\"></span>nkdeposi<span class=\"_ _2\"></span>to\u2019<span class=\"_ _0\"></span>s geef<span class=\"_ _2\"></span>t de o<span class=\"_ _2\"></span>nder<span class=\"_ _2\"></span>staan<span class=\"_ _2\"></span>de tab<span class=\"_ _2\"></span>el een over<span class=\"_ _2\"></span>zicht van de k<span class=\"_ _2\"></span>redie<span class=\"_ _2\"></span>tratings voor b<span class=\"_ _2\"></span>anken die door d<span class=\"_ _2\"></span>e groep wo<span class=\"_ _2\"></span>rden geb<span class=\"_ _2\"></span>ruik<span class=\"_ _2\"></span>t.(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _9e\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _5f\"> </span>2021</span>T<span class=\"_ _0\"></span>otaal li<span class=\"_ _2\"></span>quid<span class=\"_ _2\"></span>e midd<span class=\"_ _2\"></span>ele<span class=\"_ _2\"></span>n voor 38.488 <span class=\"_ _85\"> </span><span class=\"ls9c ws9a\">51.3<span class=\"_ _0\"></span>94<span class=\"_ _0\"></span> <span class=\"_ _2\"></span></span>voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenAA<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>rating<span class=\"_ _1f6\"> </span><span class=\"ls75 ws73\">20 <span class=\"_ _61\"> </span><span class=\"ls0 ws0\">-</span></span>A-<span class=\"_ _2\"></span>ratin<span class=\"_ _2\"></span>g<span class=\"_ _1c3\"> </span><span class=\"ls53 ws51\">38.468 <span class=\"_ _94\"> </span><span class=\"ls6 ws6\">51.3<span class=\"_ _0\"></span>94 </span></span>T<span class=\"_ _0\"></span>otaal s<span class=\"_ _2\"></span>top<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te -<span class=\"_ _67\"> </span><span class=\"ls89 ws87\">3<span class=\"_ _6\"></span>.9<span class=\"_ _2\"></span>09<span class=\"_ _2\"></span> </span>bedrijfsactiviteiten",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-114-2": {
   "value": "T<span class=\"_ _1\"></span>o<span class=\"_ _2\"></span>elichting 18. Aandele<span class=\"_ _2\"></span>nkapitaal<span class=\"ls0 ws0\"> </span>en uitgif<span class=\"_ _2\"></span>tepr<span class=\"_ _1a\"></span>emieHet wet<span class=\"_ _2\"></span>telijk ui<span class=\"_ _2\"></span>tge<span class=\"_ _2\"></span>geven aand<span class=\"_ _2\"></span>elenka<span class=\"_ _2\"></span>pitaa<span class=\"_ _2\"></span>l van de groep be<span class=\"_ _2\"></span>draag<span class=\"_ _2\"></span>t \u20ac 25<span class=\"_ _0\"></span>2,9 miljoen, on<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>verd<span class=\"_ _2\"></span>eeld in 35<span class=\"_ _2\"></span>.<span class=\"_ _0\"></span>943.3<span class=\"_ _1a\"></span>96 gewone a<span class=\"_ _2\"></span>andel<span class=\"_ _2\"></span>en zonde<span class=\"_ _2\"></span>r nomina<span class=\"_ _2\"></span>le waarde. Alle d<span class=\"_ _2\"></span>oor de groep ui<span class=\"_ _2\"></span>tge<span class=\"_ _2\"></span>geven aand<span class=\"_ _2\"></span>elen zijn vo<span class=\"_ _2\"></span>lledi<span class=\"_ _2\"></span>g volges<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>t, also<span class=\"_ _2\"></span>ok een ui<span class=\"_ _2\"></span>tgif<span class=\"_ _6\"></span>tepremie van \u20ac 65<span class=\"_ _2\"></span>,<span class=\"_ _1a\"></span>7 miljo<span class=\"_ _2\"></span>en. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-114-3": {
   "value": "T<span class=\"_ _1\"></span>o<span class=\"_ _2\"></span>elichting 18. Aandele<span class=\"_ _2\"></span>nkapitaal<span class=\"ls0 ws0\"> </span>en uitgif<span class=\"_ _2\"></span>tepr<span class=\"_ _1a\"></span>emieHet wet<span class=\"_ _2\"></span>telijk ui<span class=\"_ _2\"></span>tge<span class=\"_ _2\"></span>geven aand<span class=\"_ _2\"></span>elenka<span class=\"_ _2\"></span>pitaa<span class=\"_ _2\"></span>l van de groep be<span class=\"_ _2\"></span>draag<span class=\"_ _2\"></span>t \u20ac 25<span class=\"_ _0\"></span>2,9 miljoen, on<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>verd<span class=\"_ _2\"></span>eeld in 35<span class=\"_ _2\"></span>.<span class=\"_ _0\"></span>943.3<span class=\"_ _1a\"></span>96 gewone a<span class=\"_ _2\"></span>andel<span class=\"_ _2\"></span>en zonde<span class=\"_ _2\"></span>r nomina<span class=\"_ _2\"></span>le waarde. Alle d<span class=\"_ _2\"></span>oor de groep ui<span class=\"_ _2\"></span>tge<span class=\"_ _2\"></span>geven aand<span class=\"_ _2\"></span>elen zijn vo<span class=\"_ _2\"></span>lledi<span class=\"_ _2\"></span>g volges<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>t, also<span class=\"_ _2\"></span>ok een ui<span class=\"_ _2\"></span>tgif<span class=\"_ _6\"></span>tepremie van \u20ac 65<span class=\"_ _2\"></span>,<span class=\"_ _1a\"></span>7 miljo<span class=\"_ _2\"></span>en. T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 19<span class=\"_ _1\"></span>. Overige n<span class=\"_ _0\"></span>iet<span class=\"_ _0\"></span>-gereal<span class=\"_ _0\"></span>iseerde r<span class=\"_ _0\"></span>esulta<span class=\"_ _0\"></span>tenDe co<span class=\"_ _2\"></span>mpon<span class=\"_ _2\"></span>enten van \u2018Overig<span class=\"_ _2\"></span>e gereal<span class=\"_ _2\"></span>iseerd<span class=\"_ _2\"></span>e en niet-g<span class=\"_ _2\"></span>erealise<span class=\"_ _2\"></span>erde re<span class=\"_ _2\"></span>sultaten\u2019 (OCI of \u2018O<span class=\"_ _2\"></span>ther com<span class=\"_ _2\"></span>prehe<span class=\"_ _2\"></span>nsive inc<span class=\"_ _2\"></span>ome\u2019) zijn pos<span class=\"_ _2\"></span>ten van ink<span class=\"_ _1a\"></span>omsten en kosten (inc<span class=\"_ _2\"></span>lusief he<span class=\"_ _2\"></span>rclassi<span class=\"_ _2\"></span>ficatie<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>aanp<span class=\"_ _2\"></span>assing<span class=\"_ _2\"></span>en) die niet zijn op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men in he<span class=\"_ _2\"></span>t overzich<span class=\"_ _2\"></span>t van de niet-ge<span class=\"_ _2\"></span>realise<span class=\"_ _2\"></span>erde res<span class=\"_ _2\"></span>ultaten, zoals vereis<span class=\"_ _2\"></span>t of toegel<span class=\"_ _2\"></span>aten door an<span class=\"_ _2\"></span>dere IFRS<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>norme<span class=\"_ _2\"></span>n. De gro<span class=\"_ _2\"></span>ep heef<span class=\"_ _6\"></span>t overige ni<span class=\"_ _2\"></span>et<span class=\"_ _0\"></span>-<span class=\"_ _6\"></span>gerealis<span class=\"_ _2\"></span>eerde resul<span class=\"_ _2\"></span>taten die voorn<span class=\"_ _2\"></span>amelijk ve<span class=\"_ _2\"></span>rband h<span class=\"_ _2\"></span>oude<span class=\"_ _2\"></span>n met de h<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>waarde<span class=\"_ _2\"></span>ring van toeg<span class=\"_ _2\"></span>ezegde p<span class=\"_ _2\"></span>erson<span class=\"_ _2\"></span>eelsb<span class=\"_ _2\"></span>elo<span class=\"_ _2\"></span>ningen n<span class=\"_ _2\"></span>a tewerkstelling, de wins<span class=\"_ _2\"></span>ten en verliezen die voor<span class=\"_ _6\"></span>tkomen uit de o<span class=\"_ _2\"></span>mzet<span class=\"_ _2\"></span>ting van de jaar<span class=\"_ _2\"></span>rekening van buitenl<span class=\"_ _2\"></span>andse e<span class=\"_ _2\"></span>ntiteiten en de w<span class=\"_ _2\"></span>ijziginge<span class=\"_ _2\"></span>n in de re\u00eble wa<span class=\"_ _2\"></span>arde van he<span class=\"_ _2\"></span>dging<span class=\"_ _2\"></span>-i<span class=\"_ _2\"></span>nstrume<span class=\"_ _2\"></span>nten.De b<span class=\"_ _2\"></span>eweging<span class=\"_ _2\"></span>en van de overig<span class=\"_ _2\"></span>e niet-ge<span class=\"_ _2\"></span>realise<span class=\"_ _2\"></span>erde resu<span class=\"_ _2\"></span>ltaten zijn sam<span class=\"_ _2\"></span>eng<span class=\"_ _2\"></span>evat in onder<span class=\"_ _2\"></span>staan<span class=\"_ _2\"></span>de tab<span class=\"_ _2\"></span>el(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _1da\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _93\"> </span>202<span class=\"_ _2\"></span>1</span>Poste<span class=\"_ _2\"></span>n in ger<span class=\"_ _2\"></span>ealis<span class=\"_ _2\"></span>eer<span class=\"_ _2\"></span>de en nie<span class=\"_ _2\"></span>t-<span class=\"_ _2\"></span>ge<span class=\"_ _2\"></span>real<span class=\"_ _2\"></span>isee<span class=\"_ _2\"></span>rde re<span class=\"_ _2\"></span>sult<span class=\"_ _2\"></span>aten di<span class=\"_ _2\"></span>e late<span class=\"_ _2\"></span>r kunnen wo<span class=\"_ _2\"></span>rden 3.<span class=\"_ _2\"></span>559 <span class=\"_ _65\"> </span><span class=\"ls9c ws9a\">(<span class=\"_ _0\"></span>6.807)</span>geherclassificeerd naar de re<span class=\"_ _1a\"></span>sultatenrek<span class=\"_ _0\"></span>eningGec<span class=\"_ _2\"></span>umul<span class=\"_ _2\"></span>eerd<span class=\"_ _2\"></span>e omzet<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ings<span class=\"_ _2\"></span>rese<span class=\"_ _2\"></span>rves p<span class=\"_ _2\"></span>er 31 de<span class=\"_ _2\"></span>cem<span class=\"_ _2\"></span>ber <span class=\"_ _4d\"> </span>3<span class=\"_ _2\"></span>.559 <span class=\"_ _65\"> </span><span class=\"ls5b ws59\">(6<span class=\"_ _2\"></span>.<span class=\"_ _6\"></span>6<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>5)</span>Gec<span class=\"_ _2\"></span>umule<span class=\"_ _2\"></span>erde omzet<span class=\"_ _2\"></span>tings<span class=\"_ _2\"></span>reser<span class=\"_ _2\"></span>ve<span class=\"_ _2\"></span>s bij het b<span class=\"_ _2\"></span>egin van d<span class=\"_ _2\"></span>e peri<span class=\"_ _2\"></span>ode<span class=\"_ _1db\"> </span><span class=\"ls2 ws2\">(<span class=\"_ _0\"></span>6.655)<span class=\"_ _64\"> </span><span class=\"ls8e ws8c\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.4<span class=\"_ _2\"></span>59)</span></span>Wisse<span class=\"_ _2\"></span>lkoersversch<span class=\"_ _2\"></span>illen bij h<span class=\"_ _2\"></span>et omzet<span class=\"_ _2\"></span>ten van buitenl<span class=\"_ _2\"></span>andse a<span class=\"_ _2\"></span>ctivi<span class=\"_ _2\"></span>teiten<span class=\"_ _1dc\"> </span><span class=\"ls58 ws56\">10.2<span class=\"_ _2\"></span>14 <span class=\"_ _1b\"> </span></span>8.804 Gec<span class=\"_ _2\"></span>umul<span class=\"_ _2\"></span>eerd<span class=\"_ _2\"></span>e wijzi<span class=\"_ _2\"></span>ging<span class=\"_ _2\"></span>en in de r<span class=\"_ _2\"></span>e\u00ebl<span class=\"_ _2\"></span>e waard<span class=\"_ _2\"></span>e van hed<span class=\"_ _2\"></span>ging<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>inst<span class=\"_ _2\"></span>rume<span class=\"_ _2\"></span>nten p<span class=\"_ _2\"></span>er 31 de<span class=\"_ _2\"></span>cemb<span class=\"_ _2\"></span>er <span class=\"_ _120\"> </span>-<span class=\"_ _69\"> </span><span class=\"ls4f ws4d\">(<span class=\"_ _2\"></span>15<span class=\"_ _2\"></span>2)</span>Gec<span class=\"_ _2\"></span>umule<span class=\"_ _2\"></span>erde wijzigin<span class=\"_ _2\"></span>gen in d<span class=\"_ _2\"></span>e re\u00eble waa<span class=\"_ _2\"></span>rde van hed<span class=\"_ _2\"></span>ging<span class=\"_ _2\"></span>-in<span class=\"_ _2\"></span>strume<span class=\"_ _2\"></span>nten bij het b<span class=\"_ _2\"></span>egin van de p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de<span class=\"_ _163\"> </span><span class=\"ls69 ws67\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>52)<span class=\"_ _32\"> </span>(35<span class=\"_ _2\"></span>)</span>Wijziging<span class=\"_ _2\"></span>en in de re<span class=\"_ _2\"></span>\u00eble waard<span class=\"_ _2\"></span>e van hedgi<span class=\"_ _2\"></span>ng-<span class=\"_ _2\"></span>ins<span class=\"_ _2\"></span>trumenten tijd<span class=\"_ _2\"></span>ens de p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de<span class=\"_ _1dd\"> </span><span class=\"ls68 ws66\">152<span class=\"_ _2\"></span> <span class=\"_ _154\"> </span><span class=\"ls46 ws44\">(<span class=\"_ _2\"></span>117)</span></span>Poste<span class=\"_ _2\"></span>n in nie<span class=\"_ _2\"></span>t-<span class=\"_ _2\"></span>ger<span class=\"_ _2\"></span>ealis<span class=\"_ _2\"></span>eer<span class=\"_ _2\"></span>de res<span class=\"_ _2\"></span>ulta<span class=\"_ _2\"></span>ten die n<span class=\"_ _2\"></span>iet zul<span class=\"_ _2\"></span>len wor<span class=\"_ _2\"></span>den ge<span class=\"_ _2\"></span>her<span class=\"_ _2\"></span>clas<span class=\"_ _2\"></span>sifice<span class=\"_ _2\"></span>erd n<span class=\"_ _2\"></span>aar de 2<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>307 <span class=\"_ _87\"> </span><span class=\"ls89 ws87\">1<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span> </span>resultatenrek<span class=\"_ _0\"></span>eningWij<span class=\"_ _2\"></span>zigin<span class=\"_ _2\"></span>gen in u<span class=\"_ _2\"></span>itge<span class=\"_ _2\"></span>stel<span class=\"_ _2\"></span>de be<span class=\"_ _2\"></span>last<span class=\"_ _2\"></span>ing<span class=\"_ _2\"></span>en per 31 d<span class=\"_ _2\"></span>ece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r <span class=\"_ _1df\"> </span><span class=\"ls5b ws59\">(69<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>)<span class=\"_ _7c\"> </span><span class=\"ls51 ws4f\">(967<span class=\"_ _6\"></span>)</span></span>Wijziging<span class=\"_ _2\"></span>en in ui<span class=\"_ _2\"></span>tgestel<span class=\"_ _2\"></span>de be<span class=\"_ _2\"></span>lasting<span class=\"_ _2\"></span>en bij he<span class=\"_ _2\"></span>t beg<span class=\"_ _2\"></span>in van de per<span class=\"_ _2\"></span>iode<span class=\"_ _fe\"> </span><span class=\"ls69 ws67\">(967<span class=\"_ _2\"></span>)<span class=\"_ _8d\"> </span>(9<span class=\"_ _2\"></span>50<span class=\"_ _2\"></span>)</span>Wijziging<span class=\"_ _2\"></span>en in ui<span class=\"_ _2\"></span>tgestel<span class=\"_ _2\"></span>de be<span class=\"_ _2\"></span>lasting<span class=\"_ _2\"></span>en tijde<span class=\"_ _2\"></span>ns de pe<span class=\"_ _2\"></span>riod<span class=\"_ _2\"></span>e<span class=\"_ _1e0\"> </span><span class=\"ls56 ws54\">268<span class=\"_ _2\"></span> <span class=\"_ _154\"> </span><span class=\"ls46 ws44\">(17<span class=\"_ _2\"></span>)</span></span>Wij<span class=\"_ _2\"></span>zigin<span class=\"_ _2\"></span>gen in p<span class=\"_ _2\"></span>rovisie p<span class=\"_ _2\"></span>ens<span class=\"_ _2\"></span>ioenverpl<span class=\"_ _2\"></span>icht<span class=\"_ _2\"></span>inge<span class=\"_ _2\"></span>n per 31 d<span class=\"_ _2\"></span>ecem<span class=\"_ _2\"></span>ber<span class=\"_ _1e1\"> </span><span class=\"ls53 ws51\">3.<span class=\"_ _2\"></span>007 <span class=\"_ _86\"> </span><span class=\"ls89 ws87\">2<span class=\"_ _6\"></span>.9<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span> </span></span>Wijziging<span class=\"_ _2\"></span>en in provisi<span class=\"_ _2\"></span>e pens<span class=\"_ _2\"></span>ioenverp<span class=\"_ _2\"></span>lichting<span class=\"_ _2\"></span>en bij he<span class=\"_ _2\"></span>t beg<span class=\"_ _2\"></span>in van de pe<span class=\"_ _2\"></span>riod<span class=\"_ _2\"></span>e<span class=\"_ _188\"> </span><span class=\"ls53 ws51\">2.938 <span class=\"_ _89\"> </span>2.<span class=\"_ _2\"></span>813 </span>Wijziging<span class=\"_ _2\"></span>en in provisi<span class=\"_ _2\"></span>e pens<span class=\"_ _2\"></span>ioenverp<span class=\"_ _2\"></span>lichting<span class=\"_ _2\"></span>en tijde<span class=\"_ _2\"></span>ns de pe<span class=\"_ _2\"></span>riod<span class=\"_ _2\"></span>e<span class=\"_ _f9\"> </span><span class=\"ls6 ws6\">68<span class=\"_ _90\"> </span><span class=\"lsd wsd\">125<span class=\"_ _2\"></span> </span></span>T<span class=\"_ _0\"></span>otaal overige ni<span class=\"_ _2\"></span>et-<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>erea<span class=\"_ _2\"></span>lisee<span class=\"_ _2\"></span>rde re<span class=\"_ _2\"></span>sult<span class=\"_ _2\"></span>aten voor voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tgeze<span class=\"_ _2\"></span>tte b<span class=\"_ _2\"></span>edri<span class=\"_ _2\"></span>jfsa<span class=\"_ _2\"></span>ctiv<span class=\"_ _2\"></span>iteit<span class=\"_ _2\"></span>en per 31 de<span class=\"_ _2\"></span>cem<span class=\"_ _2\"></span>ber<span class=\"_ _85\"> </span><span class=\"lsac wsaa\">5.866<span class=\"_ _0\"></span> <span class=\"_ _65\"> </span><span class=\"lsb4 wsb2\">(4.<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>6)</span></span>T<span class=\"_ _0\"></span>otaal overig<span class=\"_ _2\"></span>e niet-<span class=\"_ _6\"></span>gere<span class=\"_ _2\"></span>alise<span class=\"_ _2\"></span>erde r<span class=\"_ _2\"></span>esul<span class=\"_ _2\"></span>tate<span class=\"_ _2\"></span>n voor st<span class=\"_ _2\"></span>opg<span class=\"_ _2\"></span>ezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>act<span class=\"_ _2\"></span>ivit<span class=\"_ _2\"></span>eiten p<span class=\"_ _2\"></span>er 31 de<span class=\"_ _2\"></span>cem<span class=\"_ _2\"></span>ber<span class=\"_ _6f\"> </span>-<span class=\"_ _98\"> </span><span class=\"ls5e ws5c\">(54.456)</span>KasstroomafdekkingHet on<span class=\"_ _2\"></span>ders<span class=\"_ _2\"></span>taand b<span class=\"_ _2\"></span>ewegin<span class=\"_ _2\"></span>gssch<span class=\"_ _2\"></span>ema ge<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t ee<span class=\"_ _2\"></span>n same<span class=\"_ _2\"></span>nvattin<span class=\"_ _2\"></span>g van de be<span class=\"_ _2\"></span>dragen d<span class=\"_ _2\"></span>ie opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en werde<span class=\"_ _2\"></span>n in de kasstro<span class=\"_ _2\"></span>om<span class=\"_ _2\"></span>-h<span class=\"_ _2\"></span>edge<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>res<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>ve en het d<span class=\"_ _2\"></span>eel da<span class=\"_ _2\"></span>t opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en werd in de res<span class=\"_ _2\"></span>ultatenrekening m<span class=\"_ _2\"></span>et betrek<span class=\"_ _2\"></span>king tot contra<span class=\"_ _2\"></span>cten die in dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2022 waren afgewik<span class=\"_ _2\"></span>keld. De in de resul<span class=\"_ _2\"></span>tatenrekening op<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>omen b<span class=\"_ _2\"></span>edra<span class=\"_ _2\"></span>gen werd<span class=\"_ _2\"></span>en voorge<span class=\"_ _2\"></span>steld als \u2018Ove<span class=\"_ _2\"></span>rige op<span class=\"_ _2\"></span>breng<span class=\"_ _2\"></span>sten\u2019 (z<span class=\"_ _1a\"></span>ie<span class=\"_ _0\"></span>T<span class=\"_ _24\"></span>oe<span class=\"_ _2\"></span>lichtin<span class=\"_ _2\"></span>g 7). Wij heb<span class=\"_ _2\"></span>ben ge<span class=\"_ _2\"></span>en op<span class=\"_ _2\"></span>en instr<span class=\"_ _2\"></span>umenten p<span class=\"_ _2\"></span>er eind d<span class=\"_ _2\"></span>ece<span class=\"_ _2\"></span>mber 2022 wege<span class=\"_ _2\"></span>ns de kle<span class=\"_ _2\"></span>inere bl<span class=\"_ _2\"></span>ootstellin<span class=\"_ _2\"></span>g van de groep a<span class=\"_ _2\"></span>an GBP<span class=\"_ _24\"></span>. (\u20ac duizend<span class=\"_ _2\"></span>en)<span class=\"_ _1e2\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _86\"> </span>2021</span>Kasstroomafdekking<span class=\"_ _9\"> </span><span class=\"ls0 ws0\">0 <span class=\"_ _93\"> </span><span class=\"ls4f ws4d\">(<span class=\"_ _2\"></span>152)</span></span>Openin<span class=\"_ _2\"></span>gsbalans<span class=\"_ _1e3\"> </span><span class=\"ls69 ws67\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>52)<span class=\"_ _160\"> </span>(3<span class=\"_ _2\"></span>5)</span>Bedra<span class=\"_ _2\"></span>gen op<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>omen in d<span class=\"_ _2\"></span>e 152<span class=\"_ _2\"></span> <span class=\"_ _e\"> </span><span class=\"lsd wsd\">(<span class=\"_ _2\"></span>195)</span>kasstr<span class=\"_ _0\"></span>oomafdekkingsreser<span class=\"_ _2\"></span>veIn de wins<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>- e<span class=\"_ _2\"></span>n verlies<span class=\"_ _2\"></span>rekening -   <span class=\"_ _84\"> </span><span class=\"ls5d ws5b\">78<span class=\"_ _2\"></span> </span>opgenomen bedragenT<span class=\"_ _0\"></span>oegezeg<span class=\"_ _2\"></span>de verpl<span class=\"_ _2\"></span>icht<span class=\"_ _2\"></span>inge<span class=\"_ _2\"></span>n uit ho<span class=\"_ _2\"></span>ofde van p<span class=\"_ _2\"></span>erso<span class=\"_ _2\"></span>nee<span class=\"_ _2\"></span>lDe gro<span class=\"_ _2\"></span>ep werk<span class=\"_ _2\"></span>t m<span class=\"_ _2\"></span>et toegezeg<span class=\"_ _2\"></span>de<span class=\"_ _2\"></span>-p<span class=\"_ _2\"></span>ensi<span class=\"_ _2\"></span>oenre<span class=\"_ _2\"></span>gelin<span class=\"_ _2\"></span>gen (DB)<span class=\"_ _0\"></span>. D<span class=\"_ _2\"></span>e wijzigin<span class=\"_ _2\"></span>gen in p<span class=\"_ _2\"></span>ensio<span class=\"_ _2\"></span>enverplic<span class=\"_ _2\"></span>htinge<span class=\"_ _2\"></span>n worden ver<span class=\"_ _2\"></span>werk<span class=\"_ _2\"></span>t in over<span class=\"_ _2\"></span>ige gere<span class=\"_ _2\"></span>alisee<span class=\"_ _2\"></span>rde en nie<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>erealise<span class=\"_ _2\"></span>erde resul<span class=\"_ _2\"></span>taten wannee<span class=\"_ _2\"></span>r de wijzigin<span class=\"_ _2\"></span>gen b<span class=\"_ _2\"></span>etrekkin<span class=\"_ _2\"></span>g hebb<span class=\"_ _2\"></span>en op een veran<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g in de ac<span class=\"_ _2\"></span>tuari\u00ebl<span class=\"_ _2\"></span>e aannam<span class=\"_ _2\"></span>es van het en<span class=\"_ _2\"></span>e jaar op het an<span class=\"_ _2\"></span>dere. In het verl<span class=\"_ _2\"></span>ede<span class=\"_ _2\"></span>n hebb<span class=\"_ _2\"></span>en vers<span class=\"_ _2\"></span>chille<span class=\"_ _2\"></span>nde verzekerin<span class=\"_ _2\"></span>gsmaatsc<span class=\"_ _2\"></span>happ<span class=\"_ _2\"></span>ijen be<span class=\"_ _2\"></span>slist o<span class=\"_ _2\"></span>m de technisc<span class=\"_ _2\"></span>he intrest<span class=\"_ _2\"></span>voe<span class=\"_ _2\"></span>t op groep<span class=\"_ _2\"></span>sverzekering<span class=\"_ _2\"></span>scontra<span class=\"_ _2\"></span>cten te vermind<span class=\"_ _2\"></span>eren tot een ni<span class=\"_ _2\"></span>veau dat lag<span class=\"_ _2\"></span>er lag d<span class=\"_ _2\"></span>an het minimumre<span class=\"_ _2\"></span>ndem<span class=\"_ _2\"></span>ent dat g<span class=\"_ _2\"></span>ewaarbo<span class=\"_ _2\"></span>rgd werd do<span class=\"_ _2\"></span>or de wet voor Bel<span class=\"_ _2\"></span>gisch<span class=\"_ _2\"></span>e toegezegd<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>-bi<span class=\"_ _2\"></span>jdrage<span class=\"_ _2\"></span>regeli<span class=\"_ _2\"></span>ngen (D<span class=\"_ _2\"></span>C)<span class=\"_ _0\"></span>. Omd<span class=\"_ _2\"></span>at de werkgever de wet<span class=\"_ _2\"></span>telijke minimumo<span class=\"_ _2\"></span>pbren<span class=\"_ _2\"></span>gst van deze regelin<span class=\"_ _2\"></span>gen mo<span class=\"_ _2\"></span>et garan<span class=\"_ _2\"></span>deren, word<span class=\"_ _2\"></span>en niet all<span class=\"_ _2\"></span>e actuar<span class=\"_ _2\"></span>i\u00eble en b<span class=\"_ _2\"></span>ele<span class=\"_ _2\"></span>ggin<span class=\"_ _2\"></span>gsrisic<span class=\"_ _2\"></span>o\u2019<span class=\"_ _0\"></span>s met be<span class=\"_ _2\"></span>trekkin<span class=\"_ _2\"></span>g tot deze rege<span class=\"_ _2\"></span>lingen overg<span class=\"_ _2\"></span>edrag<span class=\"_ _2\"></span>en naar d<span class=\"_ _2\"></span>e verzekering<span class=\"_ _2\"></span>smaatsc<span class=\"_ _2\"></span>happi<span class=\"_ _2\"></span>j of het p<span class=\"_ _2\"></span>ensio<span class=\"_ _2\"></span>enfonds di<span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>d<span class=\"_ _2\"></span>at deze regelin<span class=\"_ _2\"></span>gen b<span class=\"_ _2\"></span>ehee<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t. Daarom vol<span class=\"_ _2\"></span>doe<span class=\"_ _2\"></span>n deze regelin<span class=\"_ _2\"></span>gen niet a<span class=\"_ _2\"></span>an de defin<span class=\"_ _2\"></span>itie van toegezeg<span class=\"_ _2\"></span>de<span class=\"_ _2\"></span>-b<span class=\"_ _2\"></span>ijdrage<span class=\"_ _2\"></span>rege<span class=\"_ _2\"></span>lingen (D<span class=\"_ _2\"></span>C) volgens IFRS en zouden d<span class=\"_ _2\"></span>eze standaard m<span class=\"_ _2\"></span>oeten ge<span class=\"_ _2\"></span>classi<span class=\"_ _2\"></span>fice<span class=\"_ _2\"></span>erd worde<span class=\"_ _2\"></span>n als toegezeg<span class=\"_ _2\"></span>de<span class=\"_ _2\"></span>-p<span class=\"_ _2\"></span>ensi<span class=\"_ _2\"></span>oenre<span class=\"_ _2\"></span>geling<span class=\"_ _2\"></span>en (DB). Zie T<span class=\"_ _24\"></span>oe<span class=\"_ _2\"></span>lichting 27 voor me<span class=\"_ _2\"></span>er inform<span class=\"_ _2\"></span>atie.De verp<span class=\"_ _2\"></span>lichtin<span class=\"_ _2\"></span>g werd gewaarde<span class=\"_ _2\"></span>erd met b<span class=\"_ _2\"></span>ehulp van e<span class=\"_ _2\"></span>en disco<span class=\"_ _2\"></span>nteringsvoe<span class=\"_ _2\"></span>t van 3,5% v<span class=\"_ _1a\"></span>oor 2022 en 0,80% vo<span class=\"_ _2\"></span>or 2021.Uitgestelde bela<span class=\"_ _1a\"></span>stingenDe veran<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen in de p<span class=\"_ _2\"></span>ensio<span class=\"_ _2\"></span>enverpli<span class=\"_ _2\"></span>chtinge<span class=\"_ _2\"></span>n be\u00efnvl<span class=\"_ _2\"></span>oed<span class=\"_ _2\"></span>en ook d<span class=\"_ _2\"></span>e uitge<span class=\"_ _2\"></span>stelde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingen. Wanne<span class=\"_ _2\"></span>er de veran<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen in pen<span class=\"_ _2\"></span>sioenverp<span class=\"_ _2\"></span>lichtin<span class=\"_ _2\"></span>gen word<span class=\"_ _2\"></span>en opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en via de Over<span class=\"_ _2\"></span>ige niet-<span class=\"_ _2\"></span>gereali<span class=\"_ _2\"></span>seerd<span class=\"_ _2\"></span>e result<span class=\"_ _2\"></span>aten, wordt de gerel<span class=\"_ _2\"></span>ateerde ui<span class=\"_ _2\"></span>tgestel<span class=\"_ _2\"></span>de be<span class=\"_ _2\"></span>lasting even<span class=\"_ _2\"></span>eens op<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>omen i<span class=\"_ _2\"></span>n de Over<span class=\"_ _2\"></span>ige niet-<span class=\"_ _2\"></span>gereali<span class=\"_ _2\"></span>seerd<span class=\"_ _2\"></span>e result<span class=\"_ _2\"></span>aten.T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 20<span class=\"_ _0\"></span>. Overged<span class=\"_ _0\"></span>ragen r<span class=\"_ _1a\"></span>esult<span class=\"_ _0\"></span>ate<span class=\"_ _0\"></span>nPer 1 jan<span class=\"_ _2\"></span>uari voor vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tgeze<span class=\"_ _2\"></span>tt<span class=\"_ _2\"></span>e bed<span class=\"_ _2\"></span>rijfs<span class=\"_ _2\"></span>acti<span class=\"_ _2\"></span>vite<span class=\"_ _2\"></span>iten<span class=\"_ _131\"> </span><span class=\"ls63 ws61\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.14<span class=\"_ _2\"></span>0)<span class=\"_ _11b\"> </span><span class=\"ls9c ws9a\">1.37<span class=\"_ _0\"></span>3 </span></span>Wijziging i<span class=\"_ _2\"></span>n conso<span class=\"_ _2\"></span>lidatiek<span class=\"_ _2\"></span>ring<span class=\"_ _1e4\"> </span><span class=\"ls5b ws59\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>62.7<span class=\"_ _6\"></span>70)<span class=\"_ _ba\"> </span></span>-In eigen<span class=\"_ _0\"></span>vermogensinstr<span class=\"_ _1a\"></span>ument<span class=\"_ _0\"></span>en afgewikk<span class=\"_ _0\"></span>elde, op aa<span class=\"_ _1a\"></span>ndelen gebaseerde<span class=\"_ _0\"></span> b<span class=\"_ _2\"></span>etali<span class=\"_ _0\"></span>ngsregelingen<span class=\"_ _67\"> </span><span class=\"ls69 ws67\">(<span class=\"_ _6\"></span>12)<span class=\"_ _1aa\"> </span><span class=\"ls53 ws51\">13</span></span>Winst / (verli<span class=\"_ _2\"></span>es) voor het jaar toe<span class=\"_ _2\"></span>rekenbaar aan h<span class=\"_ _2\"></span>oude<span class=\"_ _2\"></span>rs van eige<span class=\"_ _2\"></span>nvermog<span class=\"_ _2\"></span>ensinstr<span class=\"_ _2\"></span>umenten<span class=\"_ _43\"> </span><span class=\"ls57 ws55\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>3.<span class=\"_ _2\"></span>287<span class=\"_ _2\"></span>)<span class=\"_ _43\"> </span><span class=\"ls5b ws59\">(<span class=\"_ _6\"></span>16<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>526)</span></span>Per 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er<span class=\"_ _1e5\"> </span><span class=\"ls4e ws4c\">(191<span class=\"_ _2\"></span>.208)<span class=\"_ _13c\"> </span><span class=\"ls63 ws61\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.14<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>)</span></span>1 De w<span class=\"_ _2\"></span>ijzi<span class=\"_ _2\"></span>gin<span class=\"_ _2\"></span>g in co<span class=\"_ _2\"></span>nso<span class=\"_ _2\"></span>lid<span class=\"_ _2\"></span>atie<span class=\"_ _2\"></span>kri<span class=\"_ _2\"></span>ng we<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>spi<span class=\"_ _2\"></span>ege<span class=\"_ _2\"></span>lt d<span class=\"_ _2\"></span>e over<span class=\"_ _2\"></span>dra<span class=\"_ _2\"></span>cht va<span class=\"_ _2\"></span>n de el<span class=\"_ _2\"></span>em<span class=\"_ _2\"></span>ente<span class=\"_ _2\"></span>n van de  n<span class=\"_ _2\"></span>iet-<span class=\"_ _2\"></span>ge<span class=\"_ _2\"></span>rea<span class=\"_ _2\"></span>lise<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>de re<span class=\"_ _2\"></span>sul<span class=\"_ _2\"></span>taten u<span class=\"_ _2\"></span>it sto<span class=\"_ _2\"></span>pg<span class=\"_ _2\"></span>ezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>dri<span class=\"_ _2\"></span>jf<span class=\"_ _2\"></span>sac<span class=\"_ _2\"></span>tivi<span class=\"_ _2\"></span>tei<span class=\"_ _2\"></span>ten na<span class=\"_ _2\"></span>ar de O<span class=\"_ _2\"></span>ver<span class=\"_ _2\"></span>ged<span class=\"_ _2\"></span>rag<span class=\"_ _2\"></span>en re<span class=\"_ _2\"></span>sul<span class=\"_ _2\"></span>tate<span class=\"_ _2\"></span>n van de gro<span class=\"_ _2\"></span>ep op d<span class=\"_ _2\"></span>e dat<span class=\"_ _2\"></span>um van vo<span class=\"_ _2\"></span>lto<span class=\"_ _2\"></span>oii<span class=\"_ _2\"></span>ng van d<span class=\"_ _2\"></span>e de<span class=\"_ _2\"></span>sinve<span class=\"_ _2\"></span>ste<span class=\"_ _2\"></span>ring<span class=\"_ _2\"></span>, zon<span class=\"_ _2\"></span>der va<span class=\"_ _2\"></span>lut<span class=\"_ _2\"></span>aom<span class=\"_ _2\"></span>zet<span class=\"_ _2\"></span>ting<span class=\"_ _2\"></span>saa<span class=\"_ _2\"></span>npa<span class=\"_ _2\"></span>ssin<span class=\"_ _2\"></span>ge<span class=\"_ _2\"></span>n die w<span class=\"_ _2\"></span>ord<span class=\"_ _2\"></span>en ge<span class=\"_ _2\"></span>rec<span class=\"_ _2\"></span>ycle<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>d via d<span class=\"_ _2\"></span>e wins<span class=\"_ _2\"></span>t-e<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>ve<span class=\"_ _2\"></span>rlie<span class=\"_ _2\"></span>sre<span class=\"_ _2\"></span>keni<span class=\"_ _2\"></span>ngDe overdrag<span class=\"_ _2\"></span>en resul<span class=\"_ _2\"></span>taten mog<span class=\"_ _2\"></span>en ond<span class=\"_ _2\"></span>er de aan<span class=\"_ _2\"></span>dee<span class=\"_ _2\"></span>lhoud<span class=\"_ _2\"></span>ers verde<span class=\"_ _2\"></span>eld word<span class=\"_ _2\"></span>en bij b<span class=\"_ _2\"></span>esliss<span class=\"_ _2\"></span>ing van een al<span class=\"_ _2\"></span>gem<span class=\"_ _2\"></span>ene aand<span class=\"_ _2\"></span>eelho<span class=\"_ _2\"></span>uder<span class=\"_ _2\"></span>svergade<span class=\"_ _2\"></span>ring, rekening h<span class=\"_ _2\"></span>oude<span class=\"_ _2\"></span>nd met d<span class=\"_ _2\"></span>e bep<span class=\"_ _2\"></span>erk<span class=\"_ _2\"></span>ingen zoals g<span class=\"_ _2\"></span>edefi<span class=\"_ _2\"></span>nieerd in d<span class=\"_ _2\"></span>e Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Debt Facili<span class=\"_ _2\"></span>ties en de be<span class=\"_ _2\"></span>per<span class=\"_ _2\"></span>kinge<span class=\"_ _2\"></span>n opg<span class=\"_ _2\"></span>ele<span class=\"_ _2\"></span>gd doo<span class=\"_ _2\"></span>r de wet.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-115-3": {
   "value": "T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 19<span class=\"_ _1\"></span>. Overige n<span class=\"_ _0\"></span>iet<span class=\"_ _0\"></span>-gereal<span class=\"_ _0\"></span>iseerde r<span class=\"_ _0\"></span>esulta<span class=\"_ _0\"></span>tenDe co<span class=\"_ _2\"></span>mpon<span class=\"_ _2\"></span>enten van \u2018Overig<span class=\"_ _2\"></span>e gereal<span class=\"_ _2\"></span>iseerd<span class=\"_ _2\"></span>e en niet-g<span class=\"_ _2\"></span>erealise<span class=\"_ _2\"></span>erde re<span class=\"_ _2\"></span>sultaten\u2019 (OCI of \u2018O<span class=\"_ _2\"></span>ther com<span class=\"_ _2\"></span>prehe<span class=\"_ _2\"></span>nsive inc<span class=\"_ _2\"></span>ome\u2019) zijn pos<span class=\"_ _2\"></span>ten van ink<span class=\"_ _1a\"></span>omsten en kosten (inc<span class=\"_ _2\"></span>lusief he<span class=\"_ _2\"></span>rclassi<span class=\"_ _2\"></span>ficatie<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>aanp<span class=\"_ _2\"></span>assing<span class=\"_ _2\"></span>en) die niet zijn op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men in he<span class=\"_ _2\"></span>t overzich<span class=\"_ _2\"></span>t van de niet-ge<span class=\"_ _2\"></span>realise<span class=\"_ _2\"></span>erde res<span class=\"_ _2\"></span>ultaten, zoals vereis<span class=\"_ _2\"></span>t of toegel<span class=\"_ _2\"></span>aten door an<span class=\"_ _2\"></span>dere IFRS<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>norme<span class=\"_ _2\"></span>n. De gro<span class=\"_ _2\"></span>ep heef<span class=\"_ _6\"></span>t overige ni<span class=\"_ _2\"></span>et<span class=\"_ _0\"></span>-<span class=\"_ _6\"></span>gerealis<span class=\"_ _2\"></span>eerde resul<span class=\"_ _2\"></span>taten die voorn<span class=\"_ _2\"></span>amelijk ve<span class=\"_ _2\"></span>rband h<span class=\"_ _2\"></span>oude<span class=\"_ _2\"></span>n met de h<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>waarde<span class=\"_ _2\"></span>ring van toeg<span class=\"_ _2\"></span>ezegde p<span class=\"_ _2\"></span>erson<span class=\"_ _2\"></span>eelsb<span class=\"_ _2\"></span>elo<span class=\"_ _2\"></span>ningen n<span class=\"_ _2\"></span>a tewerkstelling, de wins<span class=\"_ _2\"></span>ten en verliezen die voor<span class=\"_ _6\"></span>tkomen uit de o<span class=\"_ _2\"></span>mzet<span class=\"_ _2\"></span>ting van de jaar<span class=\"_ _2\"></span>rekening van buitenl<span class=\"_ _2\"></span>andse e<span class=\"_ _2\"></span>ntiteiten en de w<span class=\"_ _2\"></span>ijziginge<span class=\"_ _2\"></span>n in de re\u00eble wa<span class=\"_ _2\"></span>arde van he<span class=\"_ _2\"></span>dging<span class=\"_ _2\"></span>-i<span class=\"_ _2\"></span>nstrume<span class=\"_ _2\"></span>nten.De b<span class=\"_ _2\"></span>eweging<span class=\"_ _2\"></span>en van de overig<span class=\"_ _2\"></span>e niet-ge<span class=\"_ _2\"></span>realise<span class=\"_ _2\"></span>erde resu<span class=\"_ _2\"></span>ltaten zijn sam<span class=\"_ _2\"></span>eng<span class=\"_ _2\"></span>evat in onder<span class=\"_ _2\"></span>staan<span class=\"_ _2\"></span>de tab<span class=\"_ _2\"></span>el(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _1da\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _93\"> </span>202<span class=\"_ _2\"></span>1</span>Poste<span class=\"_ _2\"></span>n in ger<span class=\"_ _2\"></span>ealis<span class=\"_ _2\"></span>eer<span class=\"_ _2\"></span>de en nie<span class=\"_ _2\"></span>t-<span class=\"_ _2\"></span>ge<span class=\"_ _2\"></span>real<span class=\"_ _2\"></span>isee<span class=\"_ _2\"></span>rde re<span class=\"_ _2\"></span>sult<span class=\"_ _2\"></span>aten di<span class=\"_ _2\"></span>e late<span class=\"_ _2\"></span>r kunnen wo<span class=\"_ _2\"></span>rden 3.<span class=\"_ _2\"></span>559 <span class=\"_ _65\"> </span><span class=\"ls9c ws9a\">(<span class=\"_ _0\"></span>6.807)</span>geherclassificeerd naar de re<span class=\"_ _1a\"></span>sultatenrek<span class=\"_ _0\"></span>eningGec<span class=\"_ _2\"></span>umul<span class=\"_ _2\"></span>eerd<span class=\"_ _2\"></span>e omzet<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ings<span class=\"_ _2\"></span>rese<span class=\"_ _2\"></span>rves p<span class=\"_ _2\"></span>er 31 de<span class=\"_ _2\"></span>cem<span class=\"_ _2\"></span>ber <span class=\"_ _4d\"> </span>3<span class=\"_ _2\"></span>.559 <span class=\"_ _65\"> </span><span class=\"ls5b ws59\">(6<span class=\"_ _2\"></span>.<span class=\"_ _6\"></span>6<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>5)</span>Gec<span class=\"_ _2\"></span>umule<span class=\"_ _2\"></span>erde omzet<span class=\"_ _2\"></span>tings<span class=\"_ _2\"></span>reser<span class=\"_ _2\"></span>ve<span class=\"_ _2\"></span>s bij het b<span class=\"_ _2\"></span>egin van d<span class=\"_ _2\"></span>e peri<span class=\"_ _2\"></span>ode<span class=\"_ _1db\"> </span><span class=\"ls2 ws2\">(<span class=\"_ _0\"></span>6.655)<span class=\"_ _64\"> </span><span class=\"ls8e ws8c\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.4<span class=\"_ _2\"></span>59)</span></span>Wisse<span class=\"_ _2\"></span>lkoersversch<span class=\"_ _2\"></span>illen bij h<span class=\"_ _2\"></span>et omzet<span class=\"_ _2\"></span>ten van buitenl<span class=\"_ _2\"></span>andse a<span class=\"_ _2\"></span>ctivi<span class=\"_ _2\"></span>teiten<span class=\"_ _1dc\"> </span><span class=\"ls58 ws56\">10.2<span class=\"_ _2\"></span>14 <span class=\"_ _1b\"> </span></span>8.804 Gec<span class=\"_ _2\"></span>umul<span class=\"_ _2\"></span>eerd<span class=\"_ _2\"></span>e wijzi<span class=\"_ _2\"></span>ging<span class=\"_ _2\"></span>en in de r<span class=\"_ _2\"></span>e\u00ebl<span class=\"_ _2\"></span>e waard<span class=\"_ _2\"></span>e van hed<span class=\"_ _2\"></span>ging<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>inst<span class=\"_ _2\"></span>rume<span class=\"_ _2\"></span>nten p<span class=\"_ _2\"></span>er 31 de<span class=\"_ _2\"></span>cemb<span class=\"_ _2\"></span>er <span class=\"_ _120\"> </span>-<span class=\"_ _69\"> </span><span class=\"ls4f ws4d\">(<span class=\"_ _2\"></span>15<span class=\"_ _2\"></span>2)</span>Gec<span class=\"_ _2\"></span>umule<span class=\"_ _2\"></span>erde wijzigin<span class=\"_ _2\"></span>gen in d<span class=\"_ _2\"></span>e re\u00eble waa<span class=\"_ _2\"></span>rde van hed<span class=\"_ _2\"></span>ging<span class=\"_ _2\"></span>-in<span class=\"_ _2\"></span>strume<span class=\"_ _2\"></span>nten bij het b<span class=\"_ _2\"></span>egin van de p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de<span class=\"_ _163\"> </span><span class=\"ls69 ws67\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>52)<span class=\"_ _32\"> </span>(35<span class=\"_ _2\"></span>)</span>Wijziging<span class=\"_ _2\"></span>en in de re<span class=\"_ _2\"></span>\u00eble waard<span class=\"_ _2\"></span>e van hedgi<span class=\"_ _2\"></span>ng-<span class=\"_ _2\"></span>ins<span class=\"_ _2\"></span>trumenten tijd<span class=\"_ _2\"></span>ens de p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de<span class=\"_ _1dd\"> </span><span class=\"ls68 ws66\">152<span class=\"_ _2\"></span> <span class=\"_ _154\"> </span><span class=\"ls46 ws44\">(<span class=\"_ _2\"></span>117)</span></span>Poste<span class=\"_ _2\"></span>n in nie<span class=\"_ _2\"></span>t-<span class=\"_ _2\"></span>ger<span class=\"_ _2\"></span>ealis<span class=\"_ _2\"></span>eer<span class=\"_ _2\"></span>de res<span class=\"_ _2\"></span>ulta<span class=\"_ _2\"></span>ten die n<span class=\"_ _2\"></span>iet zul<span class=\"_ _2\"></span>len wor<span class=\"_ _2\"></span>den ge<span class=\"_ _2\"></span>her<span class=\"_ _2\"></span>clas<span class=\"_ _2\"></span>sifice<span class=\"_ _2\"></span>erd n<span class=\"_ _2\"></span>aar de 2<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>307 <span class=\"_ _87\"> </span><span class=\"ls89 ws87\">1<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span> </span>resultatenrek<span class=\"_ _0\"></span>eningWij<span class=\"_ _2\"></span>zigin<span class=\"_ _2\"></span>gen in u<span class=\"_ _2\"></span>itge<span class=\"_ _2\"></span>stel<span class=\"_ _2\"></span>de be<span class=\"_ _2\"></span>last<span class=\"_ _2\"></span>ing<span class=\"_ _2\"></span>en per 31 d<span class=\"_ _2\"></span>ece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r <span class=\"_ _1df\"> </span><span class=\"ls5b ws59\">(69<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>)<span class=\"_ _7c\"> </span><span class=\"ls51 ws4f\">(967<span class=\"_ _6\"></span>)</span></span>Wijziging<span class=\"_ _2\"></span>en in ui<span class=\"_ _2\"></span>tgestel<span class=\"_ _2\"></span>de be<span class=\"_ _2\"></span>lasting<span class=\"_ _2\"></span>en bij he<span class=\"_ _2\"></span>t beg<span class=\"_ _2\"></span>in van de per<span class=\"_ _2\"></span>iode<span class=\"_ _fe\"> </span><span class=\"ls69 ws67\">(967<span class=\"_ _2\"></span>)<span class=\"_ _8d\"> </span>(9<span class=\"_ _2\"></span>50<span class=\"_ _2\"></span>)</span>Wijziging<span class=\"_ _2\"></span>en in ui<span class=\"_ _2\"></span>tgestel<span class=\"_ _2\"></span>de be<span class=\"_ _2\"></span>lasting<span class=\"_ _2\"></span>en tijde<span class=\"_ _2\"></span>ns de pe<span class=\"_ _2\"></span>riod<span class=\"_ _2\"></span>e<span class=\"_ _1e0\"> </span><span class=\"ls56 ws54\">268<span class=\"_ _2\"></span> <span class=\"_ _154\"> </span><span class=\"ls46 ws44\">(17<span class=\"_ _2\"></span>)</span></span>Wij<span class=\"_ _2\"></span>zigin<span class=\"_ _2\"></span>gen in p<span class=\"_ _2\"></span>rovisie p<span class=\"_ _2\"></span>ens<span class=\"_ _2\"></span>ioenverpl<span class=\"_ _2\"></span>icht<span class=\"_ _2\"></span>inge<span class=\"_ _2\"></span>n per 31 d<span class=\"_ _2\"></span>ecem<span class=\"_ _2\"></span>ber<span class=\"_ _1e1\"> </span><span class=\"ls53 ws51\">3.<span class=\"_ _2\"></span>007 <span class=\"_ _86\"> </span><span class=\"ls89 ws87\">2<span class=\"_ _6\"></span>.9<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span> </span></span>Wijziging<span class=\"_ _2\"></span>en in provisi<span class=\"_ _2\"></span>e pens<span class=\"_ _2\"></span>ioenverp<span class=\"_ _2\"></span>lichting<span class=\"_ _2\"></span>en bij he<span class=\"_ _2\"></span>t beg<span class=\"_ _2\"></span>in van de pe<span class=\"_ _2\"></span>riod<span class=\"_ _2\"></span>e<span class=\"_ _188\"> </span><span class=\"ls53 ws51\">2.938 <span class=\"_ _89\"> </span>2.<span class=\"_ _2\"></span>813 </span>Wijziging<span class=\"_ _2\"></span>en in provisi<span class=\"_ _2\"></span>e pens<span class=\"_ _2\"></span>ioenverp<span class=\"_ _2\"></span>lichting<span class=\"_ _2\"></span>en tijde<span class=\"_ _2\"></span>ns de pe<span class=\"_ _2\"></span>riod<span class=\"_ _2\"></span>e<span class=\"_ _f9\"> </span><span class=\"ls6 ws6\">68<span class=\"_ _90\"> </span><span class=\"lsd wsd\">125<span class=\"_ _2\"></span> </span></span>T<span class=\"_ _0\"></span>otaal overige ni<span class=\"_ _2\"></span>et-<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>erea<span class=\"_ _2\"></span>lisee<span class=\"_ _2\"></span>rde re<span class=\"_ _2\"></span>sult<span class=\"_ _2\"></span>aten voor voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tgeze<span class=\"_ _2\"></span>tte b<span class=\"_ _2\"></span>edri<span class=\"_ _2\"></span>jfsa<span class=\"_ _2\"></span>ctiv<span class=\"_ _2\"></span>iteit<span class=\"_ _2\"></span>en per 31 de<span class=\"_ _2\"></span>cem<span class=\"_ _2\"></span>ber<span class=\"_ _85\"> </span><span class=\"lsac wsaa\">5.866<span class=\"_ _0\"></span> <span class=\"_ _65\"> </span><span class=\"lsb4 wsb2\">(4.<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>6)</span></span>T<span class=\"_ _0\"></span>otaal overig<span class=\"_ _2\"></span>e niet-<span class=\"_ _6\"></span>gere<span class=\"_ _2\"></span>alise<span class=\"_ _2\"></span>erde r<span class=\"_ _2\"></span>esul<span class=\"_ _2\"></span>tate<span class=\"_ _2\"></span>n voor st<span class=\"_ _2\"></span>opg<span class=\"_ _2\"></span>ezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>act<span class=\"_ _2\"></span>ivit<span class=\"_ _2\"></span>eiten p<span class=\"_ _2\"></span>er 31 de<span class=\"_ _2\"></span>cem<span class=\"_ _2\"></span>ber<span class=\"_ _6f\"> </span>-<span class=\"_ _98\"> </span><span class=\"ls5e ws5c\">(54.456)</span>KasstroomafdekkingHet on<span class=\"_ _2\"></span>ders<span class=\"_ _2\"></span>taand b<span class=\"_ _2\"></span>ewegin<span class=\"_ _2\"></span>gssch<span class=\"_ _2\"></span>ema ge<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t ee<span class=\"_ _2\"></span>n same<span class=\"_ _2\"></span>nvattin<span class=\"_ _2\"></span>g van de be<span class=\"_ _2\"></span>dragen d<span class=\"_ _2\"></span>ie opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en werde<span class=\"_ _2\"></span>n in de kasstro<span class=\"_ _2\"></span>om<span class=\"_ _2\"></span>-h<span class=\"_ _2\"></span>edge<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>res<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>ve en het d<span class=\"_ _2\"></span>eel da<span class=\"_ _2\"></span>t opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en werd in de res<span class=\"_ _2\"></span>ultatenrekening m<span class=\"_ _2\"></span>et betrek<span class=\"_ _2\"></span>king tot contra<span class=\"_ _2\"></span>cten die in dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2022 waren afgewik<span class=\"_ _2\"></span>keld. De in de resul<span class=\"_ _2\"></span>tatenrekening op<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>omen b<span class=\"_ _2\"></span>edra<span class=\"_ _2\"></span>gen werd<span class=\"_ _2\"></span>en voorge<span class=\"_ _2\"></span>steld als \u2018Ove<span class=\"_ _2\"></span>rige op<span class=\"_ _2\"></span>breng<span class=\"_ _2\"></span>sten\u2019 (z<span class=\"_ _1a\"></span>ie<span class=\"_ _0\"></span>T<span class=\"_ _24\"></span>oe<span class=\"_ _2\"></span>lichtin<span class=\"_ _2\"></span>g 7). Wij heb<span class=\"_ _2\"></span>ben ge<span class=\"_ _2\"></span>en op<span class=\"_ _2\"></span>en instr<span class=\"_ _2\"></span>umenten p<span class=\"_ _2\"></span>er eind d<span class=\"_ _2\"></span>ece<span class=\"_ _2\"></span>mber 2022 wege<span class=\"_ _2\"></span>ns de kle<span class=\"_ _2\"></span>inere bl<span class=\"_ _2\"></span>ootstellin<span class=\"_ _2\"></span>g van de groep a<span class=\"_ _2\"></span>an GBP<span class=\"_ _24\"></span>. (\u20ac duizend<span class=\"_ _2\"></span>en)<span class=\"_ _1e2\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _86\"> </span>2021</span>Kasstroomafdekking<span class=\"_ _9\"> </span><span class=\"ls0 ws0\">0 <span class=\"_ _93\"> </span><span class=\"ls4f ws4d\">(<span class=\"_ _2\"></span>152)</span></span>Openin<span class=\"_ _2\"></span>gsbalans<span class=\"_ _1e3\"> </span><span class=\"ls69 ws67\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>52)<span class=\"_ _160\"> </span>(3<span class=\"_ _2\"></span>5)</span>Bedra<span class=\"_ _2\"></span>gen op<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>omen in d<span class=\"_ _2\"></span>e 152<span class=\"_ _2\"></span> <span class=\"_ _e\"> </span><span class=\"lsd wsd\">(<span class=\"_ _2\"></span>195)</span>kasstr<span class=\"_ _0\"></span>oomafdekkingsreser<span class=\"_ _2\"></span>veIn de wins<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>- e<span class=\"_ _2\"></span>n verlies<span class=\"_ _2\"></span>rekening -   <span class=\"_ _84\"> </span><span class=\"ls5d ws5b\">78<span class=\"_ _2\"></span> </span>opgenomen bedragenT<span class=\"_ _0\"></span>oegezeg<span class=\"_ _2\"></span>de verpl<span class=\"_ _2\"></span>icht<span class=\"_ _2\"></span>inge<span class=\"_ _2\"></span>n uit ho<span class=\"_ _2\"></span>ofde van p<span class=\"_ _2\"></span>erso<span class=\"_ _2\"></span>nee<span class=\"_ _2\"></span>lDe gro<span class=\"_ _2\"></span>ep werk<span class=\"_ _2\"></span>t m<span class=\"_ _2\"></span>et toegezeg<span class=\"_ _2\"></span>de<span class=\"_ _2\"></span>-p<span class=\"_ _2\"></span>ensi<span class=\"_ _2\"></span>oenre<span class=\"_ _2\"></span>gelin<span class=\"_ _2\"></span>gen (DB)<span class=\"_ _0\"></span>. D<span class=\"_ _2\"></span>e wijzigin<span class=\"_ _2\"></span>gen in p<span class=\"_ _2\"></span>ensio<span class=\"_ _2\"></span>enverplic<span class=\"_ _2\"></span>htinge<span class=\"_ _2\"></span>n worden ver<span class=\"_ _2\"></span>werk<span class=\"_ _2\"></span>t in over<span class=\"_ _2\"></span>ige gere<span class=\"_ _2\"></span>alisee<span class=\"_ _2\"></span>rde en nie<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>erealise<span class=\"_ _2\"></span>erde resul<span class=\"_ _2\"></span>taten wannee<span class=\"_ _2\"></span>r de wijzigin<span class=\"_ _2\"></span>gen b<span class=\"_ _2\"></span>etrekkin<span class=\"_ _2\"></span>g hebb<span class=\"_ _2\"></span>en op een veran<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g in de ac<span class=\"_ _2\"></span>tuari\u00ebl<span class=\"_ _2\"></span>e aannam<span class=\"_ _2\"></span>es van het en<span class=\"_ _2\"></span>e jaar op het an<span class=\"_ _2\"></span>dere. In het verl<span class=\"_ _2\"></span>ede<span class=\"_ _2\"></span>n hebb<span class=\"_ _2\"></span>en vers<span class=\"_ _2\"></span>chille<span class=\"_ _2\"></span>nde verzekerin<span class=\"_ _2\"></span>gsmaatsc<span class=\"_ _2\"></span>happ<span class=\"_ _2\"></span>ijen be<span class=\"_ _2\"></span>slist o<span class=\"_ _2\"></span>m de technisc<span class=\"_ _2\"></span>he intrest<span class=\"_ _2\"></span>voe<span class=\"_ _2\"></span>t op groep<span class=\"_ _2\"></span>sverzekering<span class=\"_ _2\"></span>scontra<span class=\"_ _2\"></span>cten te vermind<span class=\"_ _2\"></span>eren tot een ni<span class=\"_ _2\"></span>veau dat lag<span class=\"_ _2\"></span>er lag d<span class=\"_ _2\"></span>an het minimumre<span class=\"_ _2\"></span>ndem<span class=\"_ _2\"></span>ent dat g<span class=\"_ _2\"></span>ewaarbo<span class=\"_ _2\"></span>rgd werd do<span class=\"_ _2\"></span>or de wet voor Bel<span class=\"_ _2\"></span>gisch<span class=\"_ _2\"></span>e toegezegd<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>-bi<span class=\"_ _2\"></span>jdrage<span class=\"_ _2\"></span>regeli<span class=\"_ _2\"></span>ngen (D<span class=\"_ _2\"></span>C)<span class=\"_ _0\"></span>. Omd<span class=\"_ _2\"></span>at de werkgever de wet<span class=\"_ _2\"></span>telijke minimumo<span class=\"_ _2\"></span>pbren<span class=\"_ _2\"></span>gst van deze regelin<span class=\"_ _2\"></span>gen mo<span class=\"_ _2\"></span>et garan<span class=\"_ _2\"></span>deren, word<span class=\"_ _2\"></span>en niet all<span class=\"_ _2\"></span>e actuar<span class=\"_ _2\"></span>i\u00eble en b<span class=\"_ _2\"></span>ele<span class=\"_ _2\"></span>ggin<span class=\"_ _2\"></span>gsrisic<span class=\"_ _2\"></span>o\u2019<span class=\"_ _0\"></span>s met be<span class=\"_ _2\"></span>trekkin<span class=\"_ _2\"></span>g tot deze rege<span class=\"_ _2\"></span>lingen overg<span class=\"_ _2\"></span>edrag<span class=\"_ _2\"></span>en naar d<span class=\"_ _2\"></span>e verzekering<span class=\"_ _2\"></span>smaatsc<span class=\"_ _2\"></span>happi<span class=\"_ _2\"></span>j of het p<span class=\"_ _2\"></span>ensio<span class=\"_ _2\"></span>enfonds di<span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>d<span class=\"_ _2\"></span>at deze regelin<span class=\"_ _2\"></span>gen b<span class=\"_ _2\"></span>ehee<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t. Daarom vol<span class=\"_ _2\"></span>doe<span class=\"_ _2\"></span>n deze regelin<span class=\"_ _2\"></span>gen niet a<span class=\"_ _2\"></span>an de defin<span class=\"_ _2\"></span>itie van toegezeg<span class=\"_ _2\"></span>de<span class=\"_ _2\"></span>-b<span class=\"_ _2\"></span>ijdrage<span class=\"_ _2\"></span>rege<span class=\"_ _2\"></span>lingen (D<span class=\"_ _2\"></span>C) volgens IFRS en zouden d<span class=\"_ _2\"></span>eze standaard m<span class=\"_ _2\"></span>oeten ge<span class=\"_ _2\"></span>classi<span class=\"_ _2\"></span>fice<span class=\"_ _2\"></span>erd worde<span class=\"_ _2\"></span>n als toegezeg<span class=\"_ _2\"></span>de<span class=\"_ _2\"></span>-p<span class=\"_ _2\"></span>ensi<span class=\"_ _2\"></span>oenre<span class=\"_ _2\"></span>geling<span class=\"_ _2\"></span>en (DB). Zie T<span class=\"_ _24\"></span>oe<span class=\"_ _2\"></span>lichting 27 voor me<span class=\"_ _2\"></span>er inform<span class=\"_ _2\"></span>atie.De verp<span class=\"_ _2\"></span>lichtin<span class=\"_ _2\"></span>g werd gewaarde<span class=\"_ _2\"></span>erd met b<span class=\"_ _2\"></span>ehulp van e<span class=\"_ _2\"></span>en disco<span class=\"_ _2\"></span>nteringsvoe<span class=\"_ _2\"></span>t van 3,5% v<span class=\"_ _1a\"></span>oor 2022 en 0,80% vo<span class=\"_ _2\"></span>or 2021.Uitgestelde bela<span class=\"_ _1a\"></span>stingenDe veran<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen in de p<span class=\"_ _2\"></span>ensio<span class=\"_ _2\"></span>enverpli<span class=\"_ _2\"></span>chtinge<span class=\"_ _2\"></span>n be\u00efnvl<span class=\"_ _2\"></span>oed<span class=\"_ _2\"></span>en ook d<span class=\"_ _2\"></span>e uitge<span class=\"_ _2\"></span>stelde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingen. Wanne<span class=\"_ _2\"></span>er de veran<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen in pen<span class=\"_ _2\"></span>sioenverp<span class=\"_ _2\"></span>lichtin<span class=\"_ _2\"></span>gen word<span class=\"_ _2\"></span>en opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en via de Over<span class=\"_ _2\"></span>ige niet-<span class=\"_ _2\"></span>gereali<span class=\"_ _2\"></span>seerd<span class=\"_ _2\"></span>e result<span class=\"_ _2\"></span>aten, wordt de gerel<span class=\"_ _2\"></span>ateerde ui<span class=\"_ _2\"></span>tgestel<span class=\"_ _2\"></span>de be<span class=\"_ _2\"></span>lasting even<span class=\"_ _2\"></span>eens op<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>omen i<span class=\"_ _2\"></span>n de Over<span class=\"_ _2\"></span>ige niet-<span class=\"_ _2\"></span>gereali<span class=\"_ _2\"></span>seerd<span class=\"_ _2\"></span>e result<span class=\"_ _2\"></span>aten.T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 20<span class=\"_ _0\"></span>. Overged<span class=\"_ _0\"></span>ragen r<span class=\"_ _1a\"></span>esult<span class=\"_ _0\"></span>ate<span class=\"_ _0\"></span>nPer 1 jan<span class=\"_ _2\"></span>uari voor vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tgeze<span class=\"_ _2\"></span>tt<span class=\"_ _2\"></span>e bed<span class=\"_ _2\"></span>rijfs<span class=\"_ _2\"></span>acti<span class=\"_ _2\"></span>vite<span class=\"_ _2\"></span>iten<span class=\"_ _131\"> </span><span class=\"ls63 ws61\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.14<span class=\"_ _2\"></span>0)<span class=\"_ _11b\"> </span><span class=\"ls9c ws9a\">1.37<span class=\"_ _0\"></span>3 </span></span>Wijziging i<span class=\"_ _2\"></span>n conso<span class=\"_ _2\"></span>lidatiek<span class=\"_ _2\"></span>ring<span class=\"_ _1e4\"> </span><span class=\"ls5b ws59\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>62.7<span class=\"_ _6\"></span>70)<span class=\"_ _ba\"> </span></span>-In eigen<span class=\"_ _0\"></span>vermogensinstr<span class=\"_ _1a\"></span>ument<span class=\"_ _0\"></span>en afgewikk<span class=\"_ _0\"></span>elde, op aa<span class=\"_ _1a\"></span>ndelen gebaseerde<span class=\"_ _0\"></span> b<span class=\"_ _2\"></span>etali<span class=\"_ _0\"></span>ngsregelingen<span class=\"_ _67\"> </span><span class=\"ls69 ws67\">(<span class=\"_ _6\"></span>12)<span class=\"_ _1aa\"> </span><span class=\"ls53 ws51\">13</span></span>Winst / (verli<span class=\"_ _2\"></span>es) voor het jaar toe<span class=\"_ _2\"></span>rekenbaar aan h<span class=\"_ _2\"></span>oude<span class=\"_ _2\"></span>rs van eige<span class=\"_ _2\"></span>nvermog<span class=\"_ _2\"></span>ensinstr<span class=\"_ _2\"></span>umenten<span class=\"_ _43\"> </span><span class=\"ls57 ws55\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>3.<span class=\"_ _2\"></span>287<span class=\"_ _2\"></span>)<span class=\"_ _43\"> </span><span class=\"ls5b ws59\">(<span class=\"_ _6\"></span>16<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>526)</span></span>Per 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er<span class=\"_ _1e5\"> </span><span class=\"ls4e ws4c\">(191<span class=\"_ _2\"></span>.208)<span class=\"_ _13c\"> </span><span class=\"ls63 ws61\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.14<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>)</span></span>1 De w<span class=\"_ _2\"></span>ijzi<span class=\"_ _2\"></span>gin<span class=\"_ _2\"></span>g in co<span class=\"_ _2\"></span>nso<span class=\"_ _2\"></span>lid<span class=\"_ _2\"></span>atie<span class=\"_ _2\"></span>kri<span class=\"_ _2\"></span>ng we<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>spi<span class=\"_ _2\"></span>ege<span class=\"_ _2\"></span>lt d<span class=\"_ _2\"></span>e over<span class=\"_ _2\"></span>dra<span class=\"_ _2\"></span>cht va<span class=\"_ _2\"></span>n de el<span class=\"_ _2\"></span>em<span class=\"_ _2\"></span>ente<span class=\"_ _2\"></span>n van de  n<span class=\"_ _2\"></span>iet-<span class=\"_ _2\"></span>ge<span class=\"_ _2\"></span>rea<span class=\"_ _2\"></span>lise<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>de re<span class=\"_ _2\"></span>sul<span class=\"_ _2\"></span>taten u<span class=\"_ _2\"></span>it sto<span class=\"_ _2\"></span>pg<span class=\"_ _2\"></span>ezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>dri<span class=\"_ _2\"></span>jf<span class=\"_ _2\"></span>sac<span class=\"_ _2\"></span>tivi<span class=\"_ _2\"></span>tei<span class=\"_ _2\"></span>ten na<span class=\"_ _2\"></span>ar de O<span class=\"_ _2\"></span>ver<span class=\"_ _2\"></span>ged<span class=\"_ _2\"></span>rag<span class=\"_ _2\"></span>en re<span class=\"_ _2\"></span>sul<span class=\"_ _2\"></span>tate<span class=\"_ _2\"></span>n van de gro<span class=\"_ _2\"></span>ep op d<span class=\"_ _2\"></span>e dat<span class=\"_ _2\"></span>um van vo<span class=\"_ _2\"></span>lto<span class=\"_ _2\"></span>oii<span class=\"_ _2\"></span>ng van d<span class=\"_ _2\"></span>e de<span class=\"_ _2\"></span>sinve<span class=\"_ _2\"></span>ste<span class=\"_ _2\"></span>ring<span class=\"_ _2\"></span>, zon<span class=\"_ _2\"></span>der va<span class=\"_ _2\"></span>lut<span class=\"_ _2\"></span>aom<span class=\"_ _2\"></span>zet<span class=\"_ _2\"></span>ting<span class=\"_ _2\"></span>saa<span class=\"_ _2\"></span>npa<span class=\"_ _2\"></span>ssin<span class=\"_ _2\"></span>ge<span class=\"_ _2\"></span>n die w<span class=\"_ _2\"></span>ord<span class=\"_ _2\"></span>en ge<span class=\"_ _2\"></span>rec<span class=\"_ _2\"></span>ycle<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>d via d<span class=\"_ _2\"></span>e wins<span class=\"_ _2\"></span>t-e<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>ve<span class=\"_ _2\"></span>rlie<span class=\"_ _2\"></span>sre<span class=\"_ _2\"></span>keni<span class=\"_ _2\"></span>ngDe overdrag<span class=\"_ _2\"></span>en resul<span class=\"_ _2\"></span>taten mog<span class=\"_ _2\"></span>en ond<span class=\"_ _2\"></span>er de aan<span class=\"_ _2\"></span>dee<span class=\"_ _2\"></span>lhoud<span class=\"_ _2\"></span>ers verde<span class=\"_ _2\"></span>eld word<span class=\"_ _2\"></span>en bij b<span class=\"_ _2\"></span>esliss<span class=\"_ _2\"></span>ing van een al<span class=\"_ _2\"></span>gem<span class=\"_ _2\"></span>ene aand<span class=\"_ _2\"></span>eelho<span class=\"_ _2\"></span>uder<span class=\"_ _2\"></span>svergade<span class=\"_ _2\"></span>ring, rekening h<span class=\"_ _2\"></span>oude<span class=\"_ _2\"></span>nd met d<span class=\"_ _2\"></span>e bep<span class=\"_ _2\"></span>erk<span class=\"_ _2\"></span>ingen zoals g<span class=\"_ _2\"></span>edefi<span class=\"_ _2\"></span>nieerd in d<span class=\"_ _2\"></span>e Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Debt Facili<span class=\"_ _2\"></span>ties en de be<span class=\"_ _2\"></span>per<span class=\"_ _2\"></span>kinge<span class=\"_ _2\"></span>n opg<span class=\"_ _2\"></span>ele<span class=\"_ _2\"></span>gd doo<span class=\"_ _2\"></span>r de wet.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-119-5": {
   "value": "T<span class=\"_ _0\"></span>oegezeg<span class=\"_ _2\"></span>de verpl<span class=\"_ _2\"></span>icht<span class=\"_ _2\"></span>inge<span class=\"_ _2\"></span>n uit ho<span class=\"_ _2\"></span>ofde van p<span class=\"_ _2\"></span>erso<span class=\"_ _2\"></span>nee<span class=\"_ _2\"></span>lDe gro<span class=\"_ _2\"></span>ep werk<span class=\"_ _2\"></span>t m<span class=\"_ _2\"></span>et toegezeg<span class=\"_ _2\"></span>de<span class=\"_ _2\"></span>-p<span class=\"_ _2\"></span>ensi<span class=\"_ _2\"></span>oenre<span class=\"_ _2\"></span>gelin<span class=\"_ _2\"></span>gen (DB)<span class=\"_ _0\"></span>. D<span class=\"_ _2\"></span>e wijzigin<span class=\"_ _2\"></span>gen in p<span class=\"_ _2\"></span>ensio<span class=\"_ _2\"></span>enverplic<span class=\"_ _2\"></span>htinge<span class=\"_ _2\"></span>n worden ver<span class=\"_ _2\"></span>werk<span class=\"_ _2\"></span>t in over<span class=\"_ _2\"></span>ige gere<span class=\"_ _2\"></span>alisee<span class=\"_ _2\"></span>rde en nie<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>erealise<span class=\"_ _2\"></span>erde resul<span class=\"_ _2\"></span>taten wannee<span class=\"_ _2\"></span>r de wijzigin<span class=\"_ _2\"></span>gen b<span class=\"_ _2\"></span>etrekkin<span class=\"_ _2\"></span>g hebb<span class=\"_ _2\"></span>en op een veran<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g in de ac<span class=\"_ _2\"></span>tuari\u00ebl<span class=\"_ _2\"></span>e aannam<span class=\"_ _2\"></span>es van het en<span class=\"_ _2\"></span>e jaar op het an<span class=\"_ _2\"></span>dere. In het verl<span class=\"_ _2\"></span>ede<span class=\"_ _2\"></span>n hebb<span class=\"_ _2\"></span>en vers<span class=\"_ _2\"></span>chille<span class=\"_ _2\"></span>nde verzekerin<span class=\"_ _2\"></span>gsmaatsc<span class=\"_ _2\"></span>happ<span class=\"_ _2\"></span>ijen be<span class=\"_ _2\"></span>slist o<span class=\"_ _2\"></span>m de technisc<span class=\"_ _2\"></span>he intrest<span class=\"_ _2\"></span>voe<span class=\"_ _2\"></span>t op groep<span class=\"_ _2\"></span>sverzekering<span class=\"_ _2\"></span>scontra<span class=\"_ _2\"></span>cten te vermind<span class=\"_ _2\"></span>eren tot een ni<span class=\"_ _2\"></span>veau dat lag<span class=\"_ _2\"></span>er lag d<span class=\"_ _2\"></span>an het minimumre<span class=\"_ _2\"></span>ndem<span class=\"_ _2\"></span>ent dat g<span class=\"_ _2\"></span>ewaarbo<span class=\"_ _2\"></span>rgd werd do<span class=\"_ _2\"></span>or de wet voor Bel<span class=\"_ _2\"></span>gisch<span class=\"_ _2\"></span>e toegezegd<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>-bi<span class=\"_ _2\"></span>jdrage<span class=\"_ _2\"></span>regeli<span class=\"_ _2\"></span>ngen (D<span class=\"_ _2\"></span>C)<span class=\"_ _0\"></span>. Omd<span class=\"_ _2\"></span>at de werkgever de wet<span class=\"_ _2\"></span>telijke minimumo<span class=\"_ _2\"></span>pbren<span class=\"_ _2\"></span>gst van deze regelin<span class=\"_ _2\"></span>gen mo<span class=\"_ _2\"></span>et garan<span class=\"_ _2\"></span>deren, word<span class=\"_ _2\"></span>en niet all<span class=\"_ _2\"></span>e actuar<span class=\"_ _2\"></span>i\u00eble en b<span class=\"_ _2\"></span>ele<span class=\"_ _2\"></span>ggin<span class=\"_ _2\"></span>gsrisic<span class=\"_ _2\"></span>o\u2019<span class=\"_ _0\"></span>s met be<span class=\"_ _2\"></span>trekkin<span class=\"_ _2\"></span>g tot deze rege<span class=\"_ _2\"></span>lingen overg<span class=\"_ _2\"></span>edrag<span class=\"_ _2\"></span>en naar d<span class=\"_ _2\"></span>e verzekering<span class=\"_ _2\"></span>smaatsc<span class=\"_ _2\"></span>happi<span class=\"_ _2\"></span>j of het p<span class=\"_ _2\"></span>ensio<span class=\"_ _2\"></span>enfonds di<span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>d<span class=\"_ _2\"></span>at deze regelin<span class=\"_ _2\"></span>gen b<span class=\"_ _2\"></span>ehee<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t. Daarom vol<span class=\"_ _2\"></span>doe<span class=\"_ _2\"></span>n deze regelin<span class=\"_ _2\"></span>gen niet a<span class=\"_ _2\"></span>an de defin<span class=\"_ _2\"></span>itie van toegezeg<span class=\"_ _2\"></span>de<span class=\"_ _2\"></span>-b<span class=\"_ _2\"></span>ijdrage<span class=\"_ _2\"></span>rege<span class=\"_ _2\"></span>lingen (D<span class=\"_ _2\"></span>C) volgens IFRS en zouden d<span class=\"_ _2\"></span>eze standaard m<span class=\"_ _2\"></span>oeten ge<span class=\"_ _2\"></span>classi<span class=\"_ _2\"></span>fice<span class=\"_ _2\"></span>erd worde<span class=\"_ _2\"></span>n als toegezeg<span class=\"_ _2\"></span>de<span class=\"_ _2\"></span>-p<span class=\"_ _2\"></span>ensi<span class=\"_ _2\"></span>oenre<span class=\"_ _2\"></span>geling<span class=\"_ _2\"></span>en (DB). Zie T<span class=\"_ _24\"></span>oe<span class=\"_ _2\"></span>lichting 27 voor me<span class=\"_ _2\"></span>er inform<span class=\"_ _2\"></span>atie.De verp<span class=\"_ _2\"></span>lichtin<span class=\"_ _2\"></span>g werd gewaarde<span class=\"_ _2\"></span>erd met b<span class=\"_ _2\"></span>ehulp van e<span class=\"_ _2\"></span>en disco<span class=\"_ _2\"></span>nteringsvoe<span class=\"_ _2\"></span>t van 3,5% v<span class=\"_ _1a\"></span>oor 2022 en 0,80% vo<span class=\"_ _2\"></span>or 2021.Uitgestelde bela<span class=\"_ _1a\"></span>stingenDe veran<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen in de p<span class=\"_ _2\"></span>ensio<span class=\"_ _2\"></span>enverpli<span class=\"_ _2\"></span>chtinge<span class=\"_ _2\"></span>n be\u00efnvl<span class=\"_ _2\"></span>oed<span class=\"_ _2\"></span>en ook d<span class=\"_ _2\"></span>e uitge<span class=\"_ _2\"></span>stelde b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingen. Wanne<span class=\"_ _2\"></span>er de veran<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen in pen<span class=\"_ _2\"></span>sioenverp<span class=\"_ _2\"></span>lichtin<span class=\"_ _2\"></span>gen word<span class=\"_ _2\"></span>en opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en via de Over<span class=\"_ _2\"></span>ige niet-<span class=\"_ _2\"></span>gereali<span class=\"_ _2\"></span>seerd<span class=\"_ _2\"></span>e result<span class=\"_ _2\"></span>aten, wordt de gerel<span class=\"_ _2\"></span>ateerde ui<span class=\"_ _2\"></span>tgestel<span class=\"_ _2\"></span>de be<span class=\"_ _2\"></span>lasting even<span class=\"_ _2\"></span>eens op<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>omen i<span class=\"_ _2\"></span>n de Over<span class=\"_ _2\"></span>ige niet-<span class=\"_ _2\"></span>gereali<span class=\"_ _2\"></span>seerd<span class=\"_ _2\"></span>e result<span class=\"_ _2\"></span>aten.T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 27<span class=\"_ _1\"></span>. V<span class=\"_ _0\"></span>erpl<span class=\"_ _1a\"></span>icht<span class=\"_ _0\"></span>ingen aa<span class=\"_ _0\"></span>n personeelsbeloningenDe gro<span class=\"_ _2\"></span>ep past e<span class=\"_ _2\"></span>en pe<span class=\"_ _2\"></span>nsioe<span class=\"_ _2\"></span>nrege<span class=\"_ _2\"></span>ling toe en voo<span class=\"_ _2\"></span>rzie<span class=\"_ _2\"></span>t ook in p<span class=\"_ _2\"></span>ensio<span class=\"_ _2\"></span>enverpli<span class=\"_ _2\"></span>chtinge<span class=\"_ _2\"></span>n. Deze voorde<span class=\"_ _2\"></span>len werde<span class=\"_ _2\"></span>n gewaarde<span class=\"_ _2\"></span>erd in overeen<span class=\"_ _2\"></span>stemming m<span class=\"_ _2\"></span>et de he<span class=\"_ _2\"></span>rzie<span class=\"_ _2\"></span>ne IAS 19 en de geh<span class=\"_ _2\"></span>anteerde gron<span class=\"_ _2\"></span>dslag<span class=\"_ _2\"></span>en voor fin<span class=\"_ _2\"></span>anci\u00eb<span class=\"_ _2\"></span>le versl<span class=\"_ _2\"></span>aggevi<span class=\"_ _2\"></span>ng van de groep zoal<span class=\"_ _2\"></span>s bes<span class=\"_ _2\"></span>chreven in T<span class=\"_ _0\"></span>oelichtin<span class=\"_ _2\"></span>g 1.20. De verplic<span class=\"_ _2\"></span>hting werd g<span class=\"_ _2\"></span>ewaardee<span class=\"_ _2\"></span>rd door g<span class=\"_ _2\"></span>ebrui<span class=\"_ _2\"></span>k te mak<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>n van een dis<span class=\"_ _2\"></span>conterin<span class=\"_ _2\"></span>gsvoet van resp<span class=\"_ _2\"></span>ectieveli<span class=\"_ _2\"></span>jk 3,50% en 0,80% in 2022 en 2021. De ja<span class=\"_ _2\"></span>arlijkse p<span class=\"_ _2\"></span>ensio<span class=\"_ _2\"></span>enkosten met be<span class=\"_ _2\"></span>trekkin<span class=\"_ _2\"></span>g tot de pensi<span class=\"_ _2\"></span>oenre<span class=\"_ _2\"></span>gelin<span class=\"_ _2\"></span>g worden verm<span class=\"_ _2\"></span>eld in T<span class=\"_ _0\"></span>oeli<span class=\"_ _2\"></span>chting 6.De verp<span class=\"_ _2\"></span>lichtin<span class=\"_ _2\"></span>gen aan p<span class=\"_ _2\"></span>erso<span class=\"_ _2\"></span>neel<span class=\"_ _2\"></span>sverlonin<span class=\"_ _2\"></span>gen die in de jaar<span class=\"_ _2\"></span>rekening worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n, staan hi<span class=\"_ _2\"></span>erond<span class=\"_ _2\"></span>er beschrev<span class=\"_ _0\"></span>en:(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _9e\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _5f\"> </span>2021</span>T<span class=\"_ _0\"></span>otaal verp<span class=\"_ _2\"></span>licht<span class=\"_ _2\"></span>ing<span class=\"_ _2\"></span>en aan personeelsbeloningen voor<span class=\"_ _1a\"></span> 165<span class=\"_ _11c\"> </span><span class=\"ls78 ws76\">863</span>voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenPensioenr<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>gelingen<span class=\"_ _1fc\"> </span><span class=\"ls58 ws56\">140<span class=\"_ _66\"> </span><span class=\"ls44 ws42\">530</span></span>Brugpensioenen<span class=\"_ _9f\"> </span><span class=\"lsd wsd\">25<span class=\"_ _e4\"> </span><span class=\"ls75 ws73\">333</span></span>Stopgezet<span class=\"_ _2\"></span>te bedrijfsactiviteiten<span class=\"_ _67\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _67\"> </span><span class=\"ls5e ws5c\">2<span class=\"_ _2\"></span>.645</span></span>T<span class=\"_ _0\"></span>otaal verp<span class=\"_ _2\"></span>licht<span class=\"_ _2\"></span>ing<span class=\"_ _2\"></span>en aan personeelsbeloningen voor<span class=\"_ _1a\"></span> 165<span class=\"_ _11c\"> </span><span class=\"ls78 ws76\">863</span>voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenLange termijn<span class=\"_ _5c\"> </span><span class=\"ls6 ws6\">150<span class=\"_ _92\"> </span><span class=\"ls8a ws88\">762</span></span>Kor<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span> te<span class=\"_ _2\"></span>rm<span class=\"_ _2\"></span>ij<span class=\"_ _2\"></span>n<span class=\"_ _1fd\"> </span><span class=\"ls8 ws8\">15<span class=\"_ _70\"> </span><span class=\"ls57 ws55\">1<span class=\"_ _2\"></span>01</span></span>Stopgezet<span class=\"_ _2\"></span>te bedrijfsactiviteiten<span class=\"_ _67\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _67\"> </span><span class=\"ls5e ws5c\">2<span class=\"_ _2\"></span>.645</span></span>Pensioenregelingen:<span class=\"_ _1a\"></span> ov<span class=\"_ _0\"></span>er<span class=\"_ _2\"></span>zichtEr werden pe<span class=\"_ _2\"></span>nsioe<span class=\"_ _2\"></span>nrege<span class=\"_ _2\"></span>lingen o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>steld voo<span class=\"_ _2\"></span>r het mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt en deze worden g<span class=\"_ _2\"></span>efinanc<span class=\"_ _2\"></span>ierd do<span class=\"_ _2\"></span>or werkgeversbijd<span class=\"_ _2\"></span>ragen di<span class=\"_ _2\"></span>e toenem<span class=\"_ _2\"></span>en afhankelijk van de anc<span class=\"_ _2\"></span>i\u00ebnni<span class=\"_ _2\"></span>teit (basisb<span class=\"_ _2\"></span>ijdrage van 3,75<span class=\"_ _0\"></span>% van he<span class=\"_ _2\"></span>t pens<span class=\"_ _2\"></span>ioen<span class=\"_ _2\"></span>gevend sa<span class=\"_ _2\"></span>laris; dit s<span class=\"_ _2\"></span>tijgt m<span class=\"_ _2\"></span>et 0,5% v<span class=\"_ _1a\"></span>oor el<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>e 5 jaar anci\u00eb<span class=\"_ _2\"></span>nniteit b<span class=\"_ _2\"></span>innen d<span class=\"_ _2\"></span>e groep tot een m<span class=\"_ _2\"></span>aximumb<span class=\"_ _2\"></span>ijdrage van 5,7<span class=\"_ _0\"></span>5%<span class=\"_ _0\"></span>). De re<span class=\"_ _2\"></span>geling b<span class=\"_ _2\"></span>evat ook e<span class=\"_ _2\"></span>en voorde<span class=\"_ _2\"></span>el voor '<span class=\"_ _0\"></span>overli<span class=\"_ _2\"></span>jden tijd<span class=\"_ _2\"></span>ens dien<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>verban<span class=\"_ _2\"></span>d\u2019 dat o<span class=\"_ _2\"></span>ploo<span class=\"_ _2\"></span>pt tot twee<span class=\"_ _2\"></span>maal het p<span class=\"_ _2\"></span>ensio<span class=\"_ _2\"></span>engeven<span class=\"_ _2\"></span>d salaris<span class=\"_ _2\"></span>. Er werden versc<span class=\"_ _2\"></span>hillend<span class=\"_ _2\"></span>e pens<span class=\"_ _2\"></span>ioen<span class=\"_ _2\"></span>regelin<span class=\"_ _2\"></span>gen op<span class=\"_ _2\"></span>gezet voor de b<span class=\"_ _2\"></span>edi<span class=\"_ _2\"></span>ende<span class=\"_ _2\"></span>n en deze worden g<span class=\"_ _2\"></span>efinanc<span class=\"_ _2\"></span>ierd do<span class=\"_ _2\"></span>or vaste werkgeversbijdra<span class=\"_ _2\"></span>gen. Daarn<span class=\"_ _2\"></span>aast word<span class=\"_ _2\"></span>t, als on<span class=\"_ _2\"></span>derde<span class=\"_ _2\"></span>el van de b<span class=\"_ _2\"></span>onusreg<span class=\"_ _2\"></span>eling<span class=\"_ _2\"></span>en voor le<span class=\"_ _2\"></span>den van he<span class=\"_ _2\"></span>t manag<span class=\"_ _2\"></span>emen<span class=\"_ _2\"></span>t, een de<span class=\"_ _2\"></span>el van de bonu<span class=\"_ _2\"></span>s toegekend v<span class=\"_ _2\"></span>ia werkgeversbijdra<span class=\"_ _2\"></span>gen aa<span class=\"_ _2\"></span>n een pensio<span class=\"_ _2\"></span>enrege<span class=\"_ _2\"></span>ling. De in de b<span class=\"_ _2\"></span>alans op<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>omen ver<span class=\"_ _2\"></span>plich<span class=\"_ _2\"></span>ting in verba<span class=\"_ _2\"></span>nd met toegezeg<span class=\"_ _2\"></span>de<span class=\"_ _2\"></span>-p<span class=\"_ _2\"></span>ensi<span class=\"_ _2\"></span>oenre<span class=\"_ _2\"></span>geling<span class=\"_ _2\"></span>en is de c<span class=\"_ _2\"></span>ontante waarde van de toegezeg<span class=\"_ _2\"></span>de<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>pens<span class=\"_ _2\"></span>ioenre<span class=\"_ _2\"></span>gelin<span class=\"_ _2\"></span>g aan het e<span class=\"_ _2\"></span>inde van de versla<span class=\"_ _2\"></span>gper<span class=\"_ _2\"></span>iode, ver<span class=\"_ _2\"></span>minde<span class=\"_ _2\"></span>rd met de re\u00eb<span class=\"_ _2\"></span>le waarde van d<span class=\"_ _2\"></span>e activa van de re<span class=\"_ _2\"></span>geling<span class=\"_ _2\"></span>en.Pensioenregelingen:<span class=\"_ _1a\"></span> waarderingsmethodeDe p<span class=\"_ _2\"></span>ensio<span class=\"_ _2\"></span>en<span class=\"_ _2\"></span>- en bon<span class=\"_ _2\"></span>usrege<span class=\"_ _2\"></span>linge<span class=\"_ _2\"></span>n zoals hierb<span class=\"_ _2\"></span>oven bes<span class=\"_ _2\"></span>chreven, werde<span class=\"_ _2\"></span>n inge<span class=\"_ _2\"></span>deel<span class=\"_ _2\"></span>d als \u2018defined b<span class=\"_ _2\"></span>enefi<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>\u2019<span class=\"_ _24\"></span>. D<span class=\"_ _2\"></span>e waarder<span class=\"_ _2\"></span>ing van de p<span class=\"_ _2\"></span>ensio<span class=\"_ _2\"></span>en<span class=\"_ _2\"></span>- en bonu<span class=\"_ _2\"></span>srege<span class=\"_ _2\"></span>lingen we<span class=\"_ _2\"></span>rd uitg<span class=\"_ _2\"></span>evoerd in overeens<span class=\"_ _2\"></span>temming m<span class=\"_ _2\"></span>et IAS 19<span class=\"_ _24\"></span>. We verwijzen n<span class=\"_ _2\"></span>aar T<span class=\"_ _0\"></span>oelichtin<span class=\"_ _2\"></span>g 1.20 voor de g<span class=\"_ _2\"></span>ebru<span class=\"_ _2\"></span>ik<span class=\"_ _2\"></span>te waarder<span class=\"_ _2\"></span>ingsm<span class=\"_ _2\"></span>ethode. D<span class=\"_ _2\"></span>e verpli<span class=\"_ _2\"></span>chting is ge<span class=\"_ _2\"></span>base<span class=\"_ _2\"></span>erd op het ver<span class=\"_ _2\"></span>schil tuss<span class=\"_ _2\"></span>en de co<span class=\"_ _2\"></span>ntante waarde van de toegezeg<span class=\"_ _2\"></span>de<span class=\"_ _2\"></span>-p<span class=\"_ _2\"></span>ensi<span class=\"_ _2\"></span>oenre<span class=\"_ _2\"></span>geling (\u2018define<span class=\"_ _2\"></span>d ben<span class=\"_ _2\"></span>efit ob<span class=\"_ _2\"></span>ligation\u2019), rekening hou<span class=\"_ _2\"></span>dend m<span class=\"_ _2\"></span>et het min<span class=\"_ _2\"></span>imumrend<span class=\"_ _2\"></span>emen<span class=\"_ _2\"></span>t en een disco<span class=\"_ _2\"></span>nteringsfa<span class=\"_ _2\"></span>ctor<span class=\"_ _0\"></span>, verminde<span class=\"_ _2\"></span>rd met de re<span class=\"_ _2\"></span>\u00eble waard<span class=\"_ _2\"></span>e van de activa van de re<span class=\"_ _2\"></span>geling<span class=\"_ _2\"></span>en op de re<span class=\"_ _2\"></span>levante datum.Pensioenregelingen: belangrijkste waarderingsaannamesDe b<span class=\"_ _2\"></span>elangr<span class=\"_ _2\"></span>ijkste aannam<span class=\"_ _2\"></span>es die ge<span class=\"_ _2\"></span>bruik<span class=\"_ _2\"></span>t wo<span class=\"_ _2\"></span>rden om d<span class=\"_ _2\"></span>e waarder<span class=\"_ _2\"></span>ing uit te voe<span class=\"_ _2\"></span>ren, staan h<span class=\"_ _2\"></span>ierond<span class=\"_ _2\"></span>er be<span class=\"_ _2\"></span>schreven:(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _1f\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _79\"> </span>2021</span>Disconteringsvoet BE<span class=\"_ _aa\"> </span><span class=\"ls4e ws4c\">3,50%<span class=\"_ _11a\"> </span><span class=\"ls72 ws70\">0,8<span class=\"_ _2\"></span>0%</span></span>Pensioenleef<span class=\"_ _6\"></span>tijd<span class=\"_ _8f\"> </span><span class=\"ls0 ws0\"> 65 ja<span class=\"_ _2\"></span>ar <span class=\"_ _92\"> </span> 65 jaar </span>Mortalit<span class=\"_ _0\"></span>eit<span class=\"_ _1fe\"> </span><span class=\"ls0 ws0\"> MR/FR-<span class=\"_ _2\"></span>5 <span class=\"_ _84\"> </span> MR/FR-<span class=\"_ _2\"></span>5 </span>V<span class=\"_ _0\"></span>oo<span class=\"_ _2\"></span>r het jaar d<span class=\"_ _2\"></span>at eindi<span class=\"_ _2\"></span>gde op 31 de<span class=\"_ _2\"></span>cemb<span class=\"_ _2\"></span>er 2022 be<span class=\"_ _2\"></span>draag<span class=\"_ _2\"></span>t de verplic<span class=\"_ _2\"></span>hting ui<span class=\"_ _2\"></span>t hoofde van toe<span class=\"_ _2\"></span>gezegde<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>pe<span class=\"_ _2\"></span>nsioe<span class=\"_ _2\"></span>nrege<span class=\"_ _2\"></span>linge<span class=\"_ _2\"></span>n, rekening hou<span class=\"_ _2\"></span>dend m<span class=\"_ _2\"></span>et het b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingef<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>ct, \u20ac 2,1 miljoen (2<span class=\"_ _1a\"></span>021: \u20ac 7<span class=\"_ _24\"></span>,3 m<span class=\"_ _2\"></span>iljoe<span class=\"_ _2\"></span>n<span class=\"_ _0\"></span>) e<span class=\"_ _2\"></span>n de com<span class=\"_ _2\"></span>pens<span class=\"_ _2\"></span>atie doo<span class=\"_ _2\"></span>r activa van de rege<span class=\"_ _2\"></span>ling \u20ac 2,0 miljoe<span class=\"_ _2\"></span>n (2<span class=\"_ _0\"></span>021: \u20ac 6,<span class=\"_ _2\"></span>2 miljoe<span class=\"_ _2\"></span>n)<span class=\"_ _0\"></span>.  T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 28<span class=\"_ _0\"></span>. Overige w<span class=\"_ _0\"></span>edde<span class=\"_ _2\"></span>-, sa<span class=\"_ _0\"></span>laris- en sociaal gerela<span class=\"_ _1a\"></span>t<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>erde schu<span class=\"_ _1a\"></span>lden (In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _9e\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _5f\"> </span>2021</span>T<span class=\"_ _0\"></span>otaal overig<span class=\"_ _2\"></span>e wedde<span class=\"_ _6\"></span>-. sala<span class=\"_ _2\"></span>ris<span class=\"_ _2\"></span>- en sociaal gerelateerde<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>17<span class=\"_ _0\"></span>.16<span class=\"_ _0\"></span>1<span class=\"_ _75\"> </span><span class=\"ls46 ws44\">14<span class=\"_ _2\"></span>.6<span class=\"_ _2\"></span>38</span>schu<span class=\"_ _2\"></span>lde<span class=\"_ _2\"></span>n voor voor<span class=\"_ _2\"></span>tg<span class=\"_ _2\"></span>ezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenV<span class=\"_ _0\"></span>akantiegeld<span class=\"_ _1ee\"> </span><span class=\"ls6 ws6\">5.361<span class=\"_ _134\"> </span><span class=\"ls4f ws4d\">5.46<span class=\"_ _2\"></span>0</span></span>Socialezek<span class=\"_ _0\"></span>erheidspremies<span class=\"_ _6d\"> </span><span class=\"ls8e ws8c\">2<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>341<span class=\"_ _1e\"> </span><span class=\"ls8a ws88\">1<span class=\"_ _2\"></span>.9<span class=\"_ _6\"></span>2<span class=\"_ _2\"></span>2</span></span>Lonen en we<span class=\"_ _2\"></span>dden<span class=\"_ _1e8\"> </span><span class=\"ls5a ws58\">7.<span class=\"_ _2\"></span>3<span class=\"_ _6\"></span>0<span class=\"_ _6\"></span>8<span class=\"_ _6f\"> </span><span class=\"ls8a ws88\">5<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>3</span></span>Brugpensioenen<span class=\"_ _1ff\"> </span><span class=\"ls8 ws8\">15<span class=\"_ _70\"> </span><span class=\"ls57 ws55\">1<span class=\"_ _2\"></span>01</span></span>Groepsverz<span class=\"_ _1a\"></span>ek<span class=\"_ _0\"></span>ering<span class=\"_ _5a\"> </span><span class=\"ls44 ws42\">30<span class=\"_ _1eb\"> </span><span class=\"ls0 ws0\">-</span></span>Ingehouden belastingen<span class=\"_ _117\"> </span><span class=\"ls59 ws57\">1<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>6<span class=\"_ _174\"> </span><span class=\"ls69 ws67\">5<span class=\"_ _2\"></span>61</span></span>Ove<span class=\"_ _2\"></span>rig<span class=\"_ _2\"></span>e<span class=\"_ _200\"> </span><span class=\"ls46 ws44\">921<span class=\"_ _92\"> </span><span class=\"ls56 ws54\">692</span></span>Stopgezet<span class=\"_ _2\"></span>te bedrijfsactiviteiten<span class=\"_ _67\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _145\"> </span><span class=\"ls89 ws87\">2<span class=\"_ _2\"></span>2<span class=\"_ _6\"></span>.9<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>3</span></span>Overi<span class=\"_ _2\"></span>ge wed<span class=\"_ _2\"></span>de<span class=\"_ _2\"></span>-, salar<span class=\"_ _2\"></span>is- e<span class=\"_ _2\"></span>n socia<span class=\"_ _2\"></span>al gerel<span class=\"_ _2\"></span>ateerde sc<span class=\"_ _2\"></span>hulde<span class=\"_ _2\"></span>n zijn ges<span class=\"_ _2\"></span>tegen van \u20ac 14,6 miljo<span class=\"_ _2\"></span>en p<span class=\"_ _2\"></span>er 31 decem<span class=\"_ _2\"></span>ber 2021 tot \u20ac 17<span class=\"_ _24\"></span>,2 mil<span class=\"_ _2\"></span>joen p<span class=\"_ _2\"></span>er 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2022. De stijgin<span class=\"_ _2\"></span>g is vooral te verkl<span class=\"_ _2\"></span>aren doo<span class=\"_ _2\"></span>r de in\ufb02atie e<span class=\"_ _2\"></span>n het ui<span class=\"_ _2\"></span>tstellen van de socialezekerheidspremies.T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 29<span class=\"_ _1\"></span>. V<span class=\"_ _0\"></span>oorzien<span class=\"_ _0\"></span>ingen voo<span class=\"_ _0\"></span>r ove<span class=\"_ _0\"></span>rige ve<span class=\"_ _0\"></span>rplicht<span class=\"_ _0\"></span>ingen en k<span class=\"_ _0\"></span>ost<span class=\"_ _0\"></span>en V<span class=\"_ _0\"></span>erplicht<span class=\"_ _2\"></span>ing tot te<span class=\"_ _2\"></span>rug<span class=\"_ _2\"></span>-(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)Garantie<span class=\"_ _56\"> </span><span class=\"ls5 ws5\">T<span class=\"_ _24\"></span>otaal</span>tre<span class=\"_ _2\"></span>kkin<span class=\"_ _2\"></span>g van act<span class=\"_ _2\"></span>iva (ARO)Per 1 jan<span class=\"_ _2\"></span>uari 2022 voor voor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te 88<span class=\"_ _2\"></span>4 <span class=\"_ _92\"> </span><span class=\"ls63 ws61\">1<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>41 <span class=\"_ _1b\"> </span></span>2<span class=\"_ _2\"></span>.025 bedrijfsactiviteitenAanschaf<span class=\"_ _2\"></span>fingen<span class=\"_ _103\"> </span><span class=\"ls4e ws4c\">90<span class=\"_ _63\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _46\"> </span></span>90</span>T<span class=\"_ _24\"></span>eruggenomen be<span class=\"_ _2\"></span>dragen<span class=\"_ _e4\"> </span>-<span class=\"_ _6e\"> </span><span class=\"lsb0 wsae\">(67<span class=\"_ _6\"></span>)<span class=\"_ _12c\"> </span>(67<span class=\"_ _6\"></span>)</span>Wisselk<span class=\"_ _0\"></span>oersverschillen<span class=\"_ _60\"> </span>6<span class=\"_ _2\"></span>0 <span class=\"_ _71\"> </span><span class=\"ls69 ws67\">67<span class=\"_ _2\"></span> <span class=\"_ _6f\"> </span><span class=\"ls46 ws44\">127<span class=\"_ _2\"></span> </span></span>Per 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2022 voor voor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te 1.03<span class=\"_ _2\"></span>4 <span class=\"_ _145\"> </span><span class=\"ls63 ws61\">1<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>41 <span class=\"_ _1d2\"> </span></span>2<span class=\"_ _2\"></span>.17<span class=\"_ _0\"></span>6 bedrijfsactiviteiten (In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _f2\"> </span><span class=\"ls6 ws6\">2022</span> Lang<span class=\"_ _2\"></span>e termijn <span class=\"_ _ef\"> </span><span class=\"ls8a ws88\">2<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>76<span class=\"_ _2\"></span> <span class=\"_ _1a\"></span></span> K<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>te termijn <span class=\"_ _201\"> </span>-2<span class=\"_ _2\"></span>.1<span class=\"_ _6\"></span>76<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>De voo<span class=\"_ _2\"></span>rzie<span class=\"_ _2\"></span>ning voor overi<span class=\"_ _2\"></span>ge verp<span class=\"_ _2\"></span>lichting<span class=\"_ _2\"></span>en en kosten steeg met \u20ac 0,2 miljo<span class=\"_ _2\"></span>en tot \u20ac 2,2 miljoe<span class=\"_ _2\"></span>n voor he<span class=\"_ _2\"></span>t jaar dat ein<span class=\"_ _2\"></span>digd<span class=\"_ _2\"></span>e op 31 dece<span class=\"_ _2\"></span>mber 2022.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-122-4": {
   "value": "T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 21. Sen<span class=\"_ _0\"></span>ior Secu<span class=\"_ _1a\"></span>red No<span class=\"_ _0\"></span>tes(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _1e6\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _134\"> </span>2021</span>T<span class=\"_ _0\"></span>otaal S<span class=\"_ _2\"></span>enio<span class=\"_ _2\"></span>r Secu<span class=\"_ _2\"></span>red N<span class=\"_ _2\"></span>otes voo<span class=\"_ _2\"></span>r 132<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>355 <span class=\"_ _124\"> </span><span class=\"ls5e ws5c\">240.458<span class=\"_ _0\"></span> <span class=\"_ _2\"></span></span>voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenLanglopend deel<span class=\"_ _4a\"> </span><span class=\"lsa1 ws9f\">1<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>0<span class=\"_ _6\"></span>.74<span class=\"_ _6\"></span>5<span class=\"_ _2\"></span> <span class=\"_ _194\"> </span>2<span class=\"_ _6\"></span>3<span class=\"_ _2\"></span>3<span class=\"_ _6\"></span>.<span class=\"_ _2\"></span>74<span class=\"_ _6\"></span>4<span class=\"_ _2\"></span> <span class=\"_ _0\"></span></span>Waarvan: brutoschuld<span class=\"_ _177\"> </span><span class=\"ls53 ws51\">132.489 <span class=\"_ _65\"> </span><span class=\"ls4c ws4a\">234<span class=\"_ _0\"></span>.657 </span></span>Waar<span class=\"_ _2\"></span>van: geactivee<span class=\"_ _2\"></span>rde (<span class=\"_ _6\"></span>1<span class=\"_ _6\"></span>.<span class=\"_ _2\"></span>74<span class=\"_ _6\"></span>4<span class=\"_ _2\"></span>)<span class=\"_ _11e\"> </span><span class=\"ls69 ws67\">(9<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>3)</span>financieringsk<span class=\"_ _1a\"></span>ostenK<span class=\"_ _0\"></span>or<span class=\"_ _2\"></span>tlopend deel<span class=\"_ _5b\"> </span><span class=\"ls51 ws4f\">1.<span class=\"_ _2\"></span>61<span class=\"_ _2\"></span>1 <span class=\"_ _12c\"> </span><span class=\"ls50 ws4e\">6<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>14<span class=\"_ _2\"></span> </span></span>Waar<span class=\"_ _2\"></span>van: opgeb<span class=\"_ _2\"></span>ouwde in<span class=\"_ _2\"></span>tresten<span class=\"_ _e5\"> </span><span class=\"ls44 ws42\">3.355<span class=\"_ _32\"> </span><span class=\"ls5a ws58\">7.<span class=\"_ _6\"></span>1<span class=\"_ _6\"></span>6<span class=\"_ _2\"></span>9</span></span>Waar<span class=\"_ _2\"></span>van: geactivee<span class=\"_ _2\"></span>rde (<span class=\"_ _6\"></span>1<span class=\"_ _6\"></span>.<span class=\"_ _2\"></span>74<span class=\"_ _6\"></span>4<span class=\"_ _2\"></span>)<span class=\"_ _7e\"> </span><span class=\"lsb1 wsaf\">(4<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>)</span>financieringsk<span class=\"_ _1a\"></span>ostenOp 3 aug<span class=\"_ _2\"></span>ustus 2015 heef<span class=\"_ _6\"></span>t Belysse I<span class=\"_ _2\"></span>ssuer S.<span class=\"_ _2\"></span>\u00e0 r<span class=\"_ _0\"></span>.l. (voorhee<span class=\"_ _2\"></span>n LSF9 Balta Issu<span class=\"_ _2\"></span>er S.\u00e0 r<span class=\"_ _0\"></span>.l.) een totaalbed<span class=\"_ _2\"></span>rag van \u20ac 290,0 miljoen u<span class=\"_ _2\"></span>itge<span class=\"_ _2\"></span>geven aan Se<span class=\"_ _2\"></span>nior Se<span class=\"_ _2\"></span>cured No<span class=\"_ _2\"></span>tes met ee<span class=\"_ _2\"></span>n intrest<span class=\"_ _2\"></span>voe<span class=\"_ _2\"></span>t van 7<span class=\"_ _24\"></span>,75<span class=\"_ _0\"></span>% als o<span class=\"_ _2\"></span>nderd<span class=\"_ _2\"></span>eel van de financ<span class=\"_ _2\"></span>iering van d<span class=\"_ _2\"></span>e overname van Bal<span class=\"_ _2\"></span>ta Fina<span class=\"_ _2\"></span>nce S.\u00e0 r<span class=\"_ _0\"></span>.l. en haar d<span class=\"_ _2\"></span>ochteron<span class=\"_ _2\"></span>dern<span class=\"_ _2\"></span>eming<span class=\"_ _2\"></span>en. De ver<span class=\"_ _6\"></span>valdatum van de Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes was 15 sep<span class=\"_ _2\"></span>tember 2022. In juni, juli en aug<span class=\"_ _2\"></span>ustus 2017 heef<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>e groep e<span class=\"_ _2\"></span>en ge<span class=\"_ _2\"></span>deel<span class=\"_ _2\"></span>telijke terugb<span class=\"_ _2\"></span>etaling ui<span class=\"_ _2\"></span>tgevoe<span class=\"_ _2\"></span>rd van in totaal \u20ac 55,1 miljoen. De gro<span class=\"_ _2\"></span>ep kondigde o<span class=\"_ _2\"></span>p 2 febru<span class=\"_ _2\"></span>ari 2021 aan dat ze een overeenkomst h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t g<span class=\"_ _2\"></span>esloten met o<span class=\"_ _2\"></span>bliga<span class=\"_ _2\"></span>tiehou<span class=\"_ _2\"></span>ders di<span class=\"_ _2\"></span>e ca. 52% ver<span class=\"_ _2\"></span>tege<span class=\"_ _2\"></span>nwoordig<span class=\"_ _2\"></span>en van de totale ho<span class=\"_ _2\"></span>ofdsom van de 7<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>75% Senior Se<span class=\"_ _2\"></span>cured N<span class=\"_ _2\"></span>otes met ver<span class=\"_ _2\"></span>vald<span class=\"_ _2\"></span>ag in 2022 (de \u2018Bes<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e Notes\u2019), uitge<span class=\"_ _2\"></span>geven doo<span class=\"_ _2\"></span>r LSF9 Balta Issue<span class=\"_ _2\"></span>r S.\u00e0 r<span class=\"_ _0\"></span>.l. (de \u2018Emit<span class=\"_ _2\"></span>tent<span class=\"_ _2\"></span>\u2019) om hun Bes<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e Notes op te nem<span class=\"_ _2\"></span>en in een ruilb<span class=\"_ _2\"></span>od (het \u2018<span class=\"_ _2\"></span>Ruilbo<span class=\"_ _2\"></span>d\u2019) voor ni<span class=\"_ _2\"></span>euwe Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes met ver<span class=\"_ _2\"></span>val<span class=\"_ _2\"></span>dag 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 202<span class=\"_ _0\"></span>4 (de \u2018Nie<span class=\"_ _2\"></span>uwe Notes\u2019), om te stemmen voo<span class=\"_ _2\"></span>r bep<span class=\"_ _2\"></span>aalde w<span class=\"_ _2\"></span>ijziginge<span class=\"_ _2\"></span>n aan de voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>waarden van de Bes<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e Notes en de in<span class=\"_ _2\"></span>denture die d<span class=\"_ _2\"></span>e Best<span class=\"_ _2\"></span>aande Notes reg<span class=\"_ _2\"></span>elt (de \u2018Bes<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e Inde<span class=\"_ _2\"></span>nture\u2019) door mi<span class=\"_ _2\"></span>ddel van e<span class=\"_ _2\"></span>en verzo<span class=\"_ _2\"></span>ek om toelatin<span class=\"_ _2\"></span>g (\u2018V<span class=\"_ _1a\"></span>er<span class=\"_ _2\"></span>zoek om T<span class=\"_ _0\"></span>oelatin<span class=\"_ _2\"></span>g\u2019) en om he<span class=\"_ _2\"></span>t be<span class=\"_ _2\"></span>gin te onder<span class=\"_ _2\"></span>steunen van ee<span class=\"_ _2\"></span>n plan van re<span class=\"_ _2\"></span>geling (h<span class=\"_ _2\"></span>et \u2018Plan\u2019) krach<span class=\"_ _2\"></span>tens Deel 26 van de Br<span class=\"_ _2\"></span>itse Co<span class=\"_ _2\"></span>mpanie<span class=\"_ _2\"></span>s Act 2006 of een an<span class=\"_ _2\"></span>aloo<span class=\"_ _2\"></span>g wet<span class=\"_ _2\"></span>telijk proc<span class=\"_ _2\"></span>es in he<span class=\"_ _2\"></span>t V<span class=\"_ _0\"></span>ereni<span class=\"_ _2\"></span>gd Koninkrijk (het \u2018V<span class=\"_ _1a\"></span>er<span class=\"_ _2\"></span>zoek om ee<span class=\"_ _2\"></span>n Plan\u2019).Op 3 ma<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>t 2021 was de groe<span class=\"_ _2\"></span>p verheu<span class=\"_ _2\"></span>gd te kunnen aankondig<span class=\"_ _2\"></span>en dat ze voldo<span class=\"_ _2\"></span>end<span class=\"_ _2\"></span>e steun heef<span class=\"_ _6\"></span>t ont<span class=\"_ _2\"></span>vange<span class=\"_ _2\"></span>n voor he<span class=\"_ _2\"></span>t Ruilbod o<span class=\"_ _2\"></span>m het te imple<span class=\"_ _2\"></span>menteren zond<span class=\"_ _2\"></span>er ee<span class=\"_ _2\"></span>n plan van re<span class=\"_ _2\"></span>geling te mo<span class=\"_ _2\"></span>eten toepass<span class=\"_ _2\"></span>en. In aan<span class=\"_ _2\"></span>merk<span class=\"_ _2\"></span>ing komende h<span class=\"_ _2\"></span>oude<span class=\"_ _2\"></span>rs van de Bes<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e Notes had<span class=\"_ _2\"></span>den op geld<span class=\"_ _2\"></span>ige wijze \u20ac 233.06<span class=\"_ _0\"></span>1.<span class=\"_ _2\"></span>300 op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men (en niet op g<span class=\"_ _2\"></span>eldig<span class=\"_ _2\"></span>e wijze terugge<span class=\"_ _2\"></span>trokken<span class=\"_ _0\"></span>) in d<span class=\"_ _2\"></span>e totale hoofds<span class=\"_ _2\"></span>om (goed voo<span class=\"_ _2\"></span>r 99<span class=\"_ _0\"></span>,22%) om hun Besta<span class=\"_ _2\"></span>ande N<span class=\"_ _2\"></span>otes om te ruilen voo<span class=\"_ _2\"></span>r nieuwe Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes met ver<span class=\"_ _6\"></span>valdag 31 dec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 202<span class=\"_ _0\"></span>4 (de \u2018Nieuwe N<span class=\"_ _2\"></span>otes\u2019) of cash en te stemme<span class=\"_ _2\"></span>n voor be<span class=\"_ _2\"></span>paal<span class=\"_ _2\"></span>de wijziging<span class=\"_ _2\"></span>en aan d<span class=\"_ _2\"></span>e voor<span class=\"_ _2\"></span>waarde<span class=\"_ _2\"></span>n van de Bes<span class=\"_ _2\"></span>taande N<span class=\"_ _2\"></span>otes en de Be<span class=\"_ _2\"></span>staan<span class=\"_ _2\"></span>de Ind<span class=\"_ _2\"></span>enture doo<span class=\"_ _2\"></span>r midd<span class=\"_ _2\"></span>el van het V<span class=\"_ _1a\"></span>er<span class=\"_ _2\"></span>zoek om T<span class=\"_ _0\"></span>oelating<span class=\"_ _2\"></span>. Bijgevolg we<span class=\"_ _2\"></span>rd de Europese Sup<span class=\"_ _2\"></span>er Se<span class=\"_ _2\"></span>nior Revolving C<span class=\"_ _2\"></span>redit Facil<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y van \u20ac 61 miljoen verde<span class=\"_ _2\"></span>r verlen<span class=\"_ _2\"></span>gd tot 30 juni 2024<span class=\"_ _1a\"></span>.De intres<span class=\"_ _2\"></span>ten op de Sen<span class=\"_ _2\"></span>ior Sec<span class=\"_ _2\"></span>ured Notes b<span class=\"_ _2\"></span>edrag<span class=\"_ _2\"></span>en 7<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>75% per j<span class=\"_ _2\"></span>aar en zijn hal<span class=\"_ _2\"></span>fjaa<span class=\"_ _2\"></span>rlijks beta<span class=\"_ _2\"></span>albaar o<span class=\"_ _2\"></span>p 15 maar<span class=\"_ _6\"></span>t en 15 septemb<span class=\"_ _2\"></span>er van elk jaa<span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>, te beginne<span class=\"_ _2\"></span>n op 15 ma<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>t 2016. Als onde<span class=\"_ _2\"></span>rdeel van d<span class=\"_ _2\"></span>e boveng<span class=\"_ _2\"></span>enoe<span class=\"_ _2\"></span>mde verl<span class=\"_ _2\"></span>engin<span class=\"_ _2\"></span>g werd een PIK<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>rente van 1% per jaar toe<span class=\"_ _2\"></span>gevoe<span class=\"_ _2\"></span>gd.Op 4 apr<span class=\"_ _2\"></span>il 2022 heef<span class=\"_ _6\"></span>t de Emit<span class=\"_ _2\"></span>tent ee<span class=\"_ _2\"></span>n inschri<span class=\"_ _2\"></span>jvings<span class=\"_ _2\"></span>aanb<span class=\"_ _2\"></span>od en ee<span class=\"_ _2\"></span>n toelatingsver<span class=\"_ _2\"></span>zoek g<span class=\"_ _2\"></span>edaa<span class=\"_ _2\"></span>n met be<span class=\"_ _2\"></span>trekkin<span class=\"_ _2\"></span>g tot zijn op dat og<span class=\"_ _2\"></span>enblik u<span class=\"_ _2\"></span>itsta<span class=\"_ _2\"></span>ande \u20ac 234.027<span class=\"_ _0\"></span>.888 in hoofdsom van de Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes, sam<span class=\"_ _2\"></span>en met e<span class=\"_ _2\"></span>en geli<span class=\"_ _2\"></span>jk<span class=\"_ _2\"></span>tijdig<span class=\"_ _2\"></span>e private plaa<span class=\"_ _2\"></span>tsing van de Sen<span class=\"_ _2\"></span>ior Sec<span class=\"_ _2\"></span>ured Notes aa<span class=\"_ _2\"></span>n een b<span class=\"_ _2\"></span>esta<span class=\"_ _2\"></span>ande obli<span class=\"_ _2\"></span>gatieho<span class=\"_ _2\"></span>uder<span class=\"_ _0\"></span>. M<span class=\"_ _2\"></span>eer dan 9<span class=\"_ _2\"></span>0% van de hou<span class=\"_ _2\"></span>ders van d<span class=\"_ _2\"></span>e hoofdb<span class=\"_ _2\"></span>edra<span class=\"_ _2\"></span>gen van de No<span class=\"_ _2\"></span>tes heef<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>eel<span class=\"_ _2\"></span>genom<span class=\"_ _2\"></span>en aan h<span class=\"_ _2\"></span>et inschr<span class=\"_ _2\"></span>ijvin<span class=\"_ _2\"></span>gsaanb<span class=\"_ _2\"></span>od en h<span class=\"_ _2\"></span>et toelating<span class=\"_ _2\"></span>sverzoe<span class=\"_ _2\"></span>k, wat hee<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>t gele<span class=\"_ _2\"></span>id tot een nieuwe fi<span class=\"_ _2\"></span>nanci<span class=\"_ _2\"></span>ering voo<span class=\"_ _2\"></span>r een totaalb<span class=\"_ _2\"></span>edrag van \u20ac 130 miljoen van d<span class=\"_ _2\"></span>e Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes, met in<span class=\"_ _2\"></span>beg<span class=\"_ _2\"></span>rip van de Seni<span class=\"_ _2\"></span>or Secure<span class=\"_ _2\"></span>d Notes ui<span class=\"_ _2\"></span>tgegeven i<span class=\"_ _2\"></span>n het kade<span class=\"_ _2\"></span>r van de private pla<span class=\"_ _2\"></span>atsing en d<span class=\"_ _2\"></span>e hierna ve<span class=\"_ _2\"></span>rmel<span class=\"_ _2\"></span>de wijzigin<span class=\"_ _2\"></span>gen.In het kad<span class=\"_ _2\"></span>er van het ins<span class=\"_ _2\"></span>chrijv<span class=\"_ _2\"></span>ingsa<span class=\"_ _2\"></span>anbo<span class=\"_ _2\"></span>d en het toelating<span class=\"_ _2\"></span>sverzoe<span class=\"_ _2\"></span>k heef<span class=\"_ _6\"></span>t de Emit<span class=\"_ _2\"></span>tent ook b<span class=\"_ _2\"></span>epa<span class=\"_ _2\"></span>alde wijziging<span class=\"_ _2\"></span>en aan<span class=\"_ _2\"></span>gebra<span class=\"_ _2\"></span>cht aan d<span class=\"_ _2\"></span>e Inden<span class=\"_ _2\"></span>ture, onder m<span class=\"_ _2\"></span>eer h<span class=\"_ _2\"></span>et verlag<span class=\"_ _2\"></span>en van de a\ufb02o<span class=\"_ _2\"></span>ssingsp<span class=\"_ _2\"></span>rijs van de Se<span class=\"_ _2\"></span>nior Se<span class=\"_ _2\"></span>cured No<span class=\"_ _2\"></span>tes gedu<span class=\"_ _2\"></span>rende d<span class=\"_ _2\"></span>e peri<span class=\"_ _2\"></span>ode op of n<span class=\"_ _2\"></span>a 15 maar<span class=\"_ _6\"></span>t 2023 t<span class=\"_ _0\"></span>ot (maar met uitslu<span class=\"_ _2\"></span>iting van) de datum van a\ufb02oss<span class=\"_ _2\"></span>ing, tot 100% van d<span class=\"_ _2\"></span>e hoofds<span class=\"_ _2\"></span>om daar<span class=\"_ _2\"></span>van p<span class=\"_ _2\"></span>lus op<span class=\"_ _2\"></span>gebo<span class=\"_ _2\"></span>uwde en o<span class=\"_ _2\"></span>nbeta<span class=\"_ _2\"></span>alde intre<span class=\"_ _2\"></span>st en Aanvulle<span class=\"_ _2\"></span>nde Be<span class=\"_ _2\"></span>drage<span class=\"_ _2\"></span>n.De kosten die verb<span class=\"_ _2\"></span>onde<span class=\"_ _2\"></span>n zijn aan de ui<span class=\"_ _2\"></span>tgif<span class=\"_ _6\"></span>te van Senior Secure<span class=\"_ _2\"></span>d Notes werde<span class=\"_ _2\"></span>n opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en in de b<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>e en worden afg<span class=\"_ _2\"></span>esch<span class=\"_ _2\"></span>reven in de winst-e<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>verlies<span class=\"_ _2\"></span>rekening over de pe<span class=\"_ _2\"></span>riod<span class=\"_ _2\"></span>e van de schul<span class=\"_ _2\"></span>d in overeens<span class=\"_ _2\"></span>temming met d<span class=\"_ _2\"></span>e ef<span class=\"_ _2\"></span>fecti<span class=\"_ _2\"></span>eve-<span class=\"_ _2\"></span>rentemeth<span class=\"_ _2\"></span>ode. Hi<span class=\"_ _2\"></span>erui<span class=\"_ _2\"></span>t volgt da<span class=\"_ _2\"></span>t het be<span class=\"_ _2\"></span>drag van geac<span class=\"_ _2\"></span>tiveerde fi<span class=\"_ _2\"></span>nanci<span class=\"_ _2\"></span>erings<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>osten ui<span class=\"_ _2\"></span>tgeg<span class=\"_ _2\"></span>even geduren<span class=\"_ _2\"></span>de 2022 gelijk is a<span class=\"_ _2\"></span>an \u20ac 2,8 miljoe<span class=\"_ _2\"></span>n. Dat b<span class=\"_ _2\"></span>edrag is grotend<span class=\"_ _2\"></span>eels toe te schrijven a<span class=\"_ _2\"></span>an de ee<span class=\"_ _2\"></span>nmalig<span class=\"_ _2\"></span>e opnam<span class=\"_ _2\"></span>e in de wins<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>n-verlies<span class=\"_ _2\"></span>rekening van de res<span class=\"_ _2\"></span>terende ge<span class=\"_ _2\"></span>activee<span class=\"_ _2\"></span>rde kosten op de vro<span class=\"_ _2\"></span>egere S<span class=\"_ _2\"></span>enior Se<span class=\"_ _2\"></span>cured N<span class=\"_ _2\"></span>otes die ver<span class=\"_ _2\"></span>vallen in 2024 (\u20ac 1,3 miljoen)<span class=\"_ _1a\"></span>, ter<span class=\"_ _2\"></span>wijl een b<span class=\"_ _2\"></span>edra<span class=\"_ _2\"></span>g van \u20ac 5,1 miljoen aan financ<span class=\"_ _2\"></span>iering<span class=\"_ _2\"></span>skosten werd geac<span class=\"_ _2\"></span>tiveerd me<span class=\"_ _2\"></span>t betrek<span class=\"_ _2\"></span>king tot  de her<span class=\"_ _2\"></span>zien<span class=\"_ _2\"></span>e Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes.Het kor<span class=\"_ _2\"></span>tlop<span class=\"_ _2\"></span>end<span class=\"_ _2\"></span>e deel van d<span class=\"_ _2\"></span>e schul<span class=\"_ _2\"></span>d verbon<span class=\"_ _2\"></span>den aa<span class=\"_ _2\"></span>n de Seni<span class=\"_ _2\"></span>or Secu<span class=\"_ _2\"></span>red Notes ho<span class=\"_ _2\"></span>udt ver<span class=\"_ _2\"></span>band m<span class=\"_ _2\"></span>et de opg<span class=\"_ _2\"></span>ebo<span class=\"_ _2\"></span>uwde intres<span class=\"_ _2\"></span>ten die beta<span class=\"_ _2\"></span>albaar zijn o<span class=\"_ _2\"></span>p de volg<span class=\"_ _2\"></span>ende intrestb<span class=\"_ _2\"></span>etaal<span class=\"_ _2\"></span>datum, de PIK<span class=\"_ _1a\"></span>-intre<span class=\"_ _2\"></span>st en he<span class=\"_ _2\"></span>t deel van de gea<span class=\"_ _2\"></span>ctiveerd<span class=\"_ _2\"></span>e financ<span class=\"_ _2\"></span>ierin<span class=\"_ _2\"></span>gskosten dat zal word<span class=\"_ _2\"></span>en afges<span class=\"_ _2\"></span>chreven in de wins<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>verlies<span class=\"_ _2\"></span>rekening over de volgende 1<span class=\"_ _0\"></span>2 maanden.De zekerheid<span class=\"_ _2\"></span>sovereenkomsten die in h<span class=\"_ _2\"></span>et verle<span class=\"_ _2\"></span>den we<span class=\"_ _2\"></span>rden gesl<span class=\"_ _2\"></span>oten, blijven van k<span class=\"_ _2\"></span>racht, waard<span class=\"_ _2\"></span>oor de S<span class=\"_ _2\"></span>enior Se<span class=\"_ _2\"></span>cured Notes en de o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>bouwd<span class=\"_ _2\"></span>e intresten op d<span class=\"_ _2\"></span>e Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes col<span class=\"_ _2\"></span>lectief zij<span class=\"_ _2\"></span>n gewaarb<span class=\"_ _2\"></span>orgd. O<span class=\"_ _2\"></span>nder d<span class=\"_ _2\"></span>e Senior Secure<span class=\"_ _2\"></span>d Notes Ind<span class=\"_ _2\"></span>enture is de gro<span class=\"_ _2\"></span>ep ond<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>worp<span class=\"_ _2\"></span>en aan driemaandelij<span class=\"_ _1a\"></span>kse r<span class=\"_ _0\"></span>app<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>teri<span class=\"_ _0\"></span>ngsvereist<span class=\"_ _0\"></span>en en bepaalde bep<span class=\"_ _2\"></span>erk<span class=\"_ _2\"></span>ingen o<span class=\"_ _2\"></span>p bep<span class=\"_ _2\"></span>erk<span class=\"_ _2\"></span>te b<span class=\"_ _2\"></span>etaling<span class=\"_ _2\"></span>en en het a<span class=\"_ _2\"></span>angaan van schul<span class=\"_ _2\"></span>den. D<span class=\"_ _2\"></span>e Senior S<span class=\"_ _2\"></span>ecure<span class=\"_ _2\"></span>d Notes worden g<span class=\"_ _2\"></span>ewaarbo<span class=\"_ _2\"></span>rgd door zekerhe<span class=\"_ _2\"></span>idsrec<span class=\"_ _2\"></span>hten van eers<span class=\"_ _2\"></span>te rangorde o<span class=\"_ _2\"></span>p een aan<span class=\"_ _2\"></span>tal activa die vo<span class=\"_ _2\"></span>ornam<span class=\"_ _2\"></span>elijk be<span class=\"_ _2\"></span>trekkin<span class=\"_ _2\"></span>g hebb<span class=\"_ _2\"></span>en op a<span class=\"_ _2\"></span>andel<span class=\"_ _2\"></span>en van de bor<span class=\"_ _2\"></span>gverstrek<span class=\"_ _2\"></span>kers en bep<span class=\"_ _2\"></span>aald<span class=\"_ _2\"></span>e intragroe<span class=\"_ _2\"></span>pslen<span class=\"_ _2\"></span>ingen en -vord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en van de bo<span class=\"_ _2\"></span>rgverstre<span class=\"_ _2\"></span>kkers. In 2020 werden bijkomend<span class=\"_ _2\"></span>e zekerhede<span class=\"_ _2\"></span>n uitge<span class=\"_ _2\"></span>geven ten gunste van de obli<span class=\"_ _2\"></span>gatieho<span class=\"_ _2\"></span>uder<span class=\"_ _2\"></span>s en de Europes<span class=\"_ _2\"></span>e Super S<span class=\"_ _2\"></span>enior Revolv<span class=\"_ _2\"></span>ing Credi<span class=\"_ _2\"></span>t Facilit<span class=\"_ _2\"></span>y ba<span class=\"_ _2\"></span>nken met betrek<span class=\"_ _2\"></span>king tot het Be<span class=\"_ _2\"></span>lgisch vastgo<span class=\"_ _2\"></span>ed in Waregem en Sin<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>Baaf<span class=\"_ _2\"></span>s-Vijve. De gro<span class=\"_ _2\"></span>ep beh<span class=\"_ _2\"></span>oud<span class=\"_ _2\"></span>t de volle<span class=\"_ _2\"></span>dige ei<span class=\"_ _2\"></span>gend<span class=\"_ _2\"></span>oms<span class=\"_ _2\"></span>- en explo<span class=\"_ _2\"></span>itatiere<span class=\"_ _2\"></span>chten van de in onde<span class=\"_ _2\"></span>rpan<span class=\"_ _2\"></span>d gegeven a<span class=\"_ _2\"></span>ctiva. In geval van niet-terugbet<span class=\"_ _2\"></span>aling van de Seni<span class=\"_ _2\"></span>or Secure<span class=\"_ _2\"></span>d Notes en d<span class=\"_ _2\"></span>e daarme<span class=\"_ _2\"></span>e verbo<span class=\"_ _2\"></span>nden intrestb<span class=\"_ _2\"></span>etaling<span class=\"_ _2\"></span>en, kunn<span class=\"_ _2\"></span>en de ob<span class=\"_ _2\"></span>ligatieh<span class=\"_ _2\"></span>oude<span class=\"_ _2\"></span>rs de in onde<span class=\"_ _2\"></span>rpan<span class=\"_ _2\"></span>d gegeven a<span class=\"_ _2\"></span>ctiva terugvord<span class=\"_ _2\"></span>eren. D<span class=\"_ _2\"></span>e zek<span class=\"_ _1a\"></span>erhe<span class=\"_ _2\"></span>den op het Be<span class=\"_ _2\"></span>lgisc<span class=\"_ _2\"></span>h onroere<span class=\"_ _2\"></span>nd go<span class=\"_ _2\"></span>ed in Waregem e<span class=\"_ _2\"></span>n Sint<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>Ba<span class=\"_ _2\"></span>afs-Vijve werd<span class=\"_ _2\"></span>en vrijg<span class=\"_ _2\"></span>egeven in h<span class=\"_ _2\"></span>et kade<span class=\"_ _2\"></span>r van de ope<span class=\"_ _2\"></span>ratie afgesl<span class=\"_ _2\"></span>oten op 4 april 2022, ter<span class=\"_ _2\"></span>wijl B<span class=\"_ _2\"></span>entley zich ga<span class=\"_ _2\"></span>rant stelde.De zekerhe<span class=\"_ _2\"></span>den waarb<span class=\"_ _2\"></span>orge<span class=\"_ _2\"></span>n ook de Su<span class=\"_ _2\"></span>per Se<span class=\"_ _2\"></span>nior Revolvin<span class=\"_ _2\"></span>g Credi<span class=\"_ _2\"></span>t Facilit<span class=\"_ _2\"></span>y (zie T<span class=\"_ _24\"></span>o<span class=\"_ _2\"></span>elich<span class=\"_ _2\"></span>ting 22) en bepa<span class=\"_ _2\"></span>alde h<span class=\"_ _2\"></span>edgin<span class=\"_ _2\"></span>g-verplic<span class=\"_ _2\"></span>htinge<span class=\"_ _2\"></span>n. Overee<span class=\"_ _2\"></span>nkomstig de voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>waarden van de Intercre<span class=\"_ _2\"></span>ditor Agreeme<span class=\"_ _2\"></span>nt, in geval van terugvo<span class=\"_ _2\"></span>rderin<span class=\"_ _2\"></span>g van de zekerheid over he<span class=\"_ _2\"></span>t onde<span class=\"_ _2\"></span>rpand, zull<span class=\"_ _2\"></span>en de ho<span class=\"_ _2\"></span>uder<span class=\"_ _2\"></span>s van Senior S<span class=\"_ _2\"></span>ecure<span class=\"_ _2\"></span>d Notes opb<span class=\"_ _2\"></span>rengsten o<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>vangen van de terug<span class=\"_ _2\"></span>vorderin<span class=\"_ _2\"></span>g van het ond<span class=\"_ _2\"></span>erpan<span class=\"_ _2\"></span>d maar en<span class=\"_ _2\"></span>kel na schul<span class=\"_ _2\"></span>dafbo<span class=\"_ _2\"></span>uw met b<span class=\"_ _2\"></span>etrekk<span class=\"_ _2\"></span>ing tot de Supe<span class=\"_ _2\"></span>r Senior Revolv<span class=\"_ _2\"></span>ing Credi<span class=\"_ _2\"></span>t Facilit<span class=\"_ _2\"></span>y en n<span class=\"_ _2\"></span>adat b<span class=\"_ _2\"></span>epaal<span class=\"_ _2\"></span>de he<span class=\"_ _2\"></span>dging<span class=\"_ _2\"></span>-ver<span class=\"_ _2\"></span>plichtin<span class=\"_ _2\"></span>gen volled<span class=\"_ _2\"></span>ig zijn terugb<span class=\"_ _2\"></span>etaal<span class=\"_ _2\"></span>d. Alle der<span class=\"_ _2\"></span>gelijke opbre<span class=\"_ _2\"></span>ngsten zullen, na<span class=\"_ _2\"></span>dat alle ver<span class=\"_ _2\"></span>plich<span class=\"_ _2\"></span>tingen k<span class=\"_ _2\"></span>rachtens de Sup<span class=\"_ _2\"></span>er Senio<span class=\"_ _2\"></span>r Revolving Cre<span class=\"_ _2\"></span>dit Facili<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y en derg<span class=\"_ _2\"></span>elijke hedg<span class=\"_ _2\"></span>ing<span class=\"_ _2\"></span>-verplic<span class=\"_ _2\"></span>htinge<span class=\"_ _2\"></span>n werden teru<span class=\"_ _2\"></span>gbeta<span class=\"_ _2\"></span>ald, op e<span class=\"_ _2\"></span>en pro rata ma<span class=\"_ _2\"></span>nier gebr<span class=\"_ _2\"></span>uik<span class=\"_ _2\"></span>t word<span class=\"_ _2\"></span>en om alle ver<span class=\"_ _2\"></span>plich<span class=\"_ _2\"></span>tingen zoals aa<span class=\"_ _2\"></span>nge<span class=\"_ _2\"></span>gaan onde<span class=\"_ _2\"></span>r de Ind<span class=\"_ _2\"></span>enture en ie<span class=\"_ _2\"></span>dere an<span class=\"_ _2\"></span>dere verp<span class=\"_ _2\"></span>lichting di<span class=\"_ _2\"></span>e toege<span class=\"_ _2\"></span>laten en ver<span class=\"_ _2\"></span>zekerd werd door he<span class=\"_ _2\"></span>t onde<span class=\"_ _2\"></span>rpand vol<span class=\"_ _2\"></span>gens de Ind<span class=\"_ _2\"></span>enture, terug te bet<span class=\"_ _2\"></span>alen op e<span class=\"_ _2\"></span>en geli<span class=\"_ _2\"></span>jkwa<span class=\"_ _2\"></span>ardige e<span class=\"_ _2\"></span>n propor<span class=\"_ _2\"></span>tionele<span class=\"_ _0\"></span> basis.Wij beves<span class=\"_ _2\"></span>tigen d<span class=\"_ _2\"></span>at wij over de vers<span class=\"_ _2\"></span>lagp<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de aan all<span class=\"_ _2\"></span>e convenanten h<span class=\"_ _2\"></span>ebb<span class=\"_ _2\"></span>en volda<span class=\"_ _2\"></span>an.T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 22. B<span class=\"_ _0\"></span>ank<span class=\"_ _0\"></span>- en o<span class=\"_ _0\"></span>veri<span class=\"_ _1a\"></span>ge leni<span class=\"_ _0\"></span>ngen  De on<span class=\"_ _2\"></span>ders<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e tabel g<span class=\"_ _2\"></span>eef<span class=\"_ _6\"></span>t een over<span class=\"_ _2\"></span>zicht van de ba<span class=\"_ _2\"></span>nk<span class=\"_ _0\"></span>- e<span class=\"_ _2\"></span>n overige l<span class=\"_ _2\"></span>eninge<span class=\"_ _2\"></span>n die be<span class=\"_ _2\"></span>stonde<span class=\"_ _2\"></span>n op 31 decem<span class=\"_ _2\"></span>ber 2022 e<span class=\"_ _2\"></span>n 31 dec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 2021:(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _9e\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _5f\"> </span>2021</span>T<span class=\"_ _0\"></span>otaal b<span class=\"_ _2\"></span>ank<span class=\"_ _1a\"></span>- en overige leni<span class=\"_ _2\"></span>ngen vo<span class=\"_ _2\"></span>or voor<span class=\"_ _2\"></span>tg<span class=\"_ _2\"></span>ezet<span class=\"_ _2\"></span>te 50.350 <span class=\"_ _8c\"> </span><span class=\"ls0 ws0\">1<span class=\"_ _2\"></span>04<span class=\"_ _2\"></span>.081 </span>bedrijfsactiviteitenK<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tlo<span class=\"_ _2\"></span>pen<span class=\"_ _2\"></span>d deel voo<span class=\"_ _2\"></span>r 41.59<span class=\"_ _2\"></span>0 <span class=\"_ _85\"> </span>4<span class=\"_ _2\"></span>3.<span class=\"_ _2\"></span>687 voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenOverige lease<span class=\"_ _0\"></span>verplichtingen<span class=\"_ _17\"> </span><span class=\"lsd wsd\">25<span class=\"_ _2\"></span>.57<span class=\"_ _6\"></span>7 <span class=\"_ _94\"> </span><span class=\"ls8e ws8c\">25<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>620<span class=\"_ _2\"></span> </span></span>Sale-<span class=\"_ _2\"></span>and-leaseback verplich<span class=\"_ _1a\"></span>tingen<span class=\"_ _93\"> </span><span class=\"ls4f ws4d\">16<span class=\"_ _2\"></span>.427<span class=\"_ _98\"> </span><span class=\"ls40 ws3e\">18.405</span></span>Waar<span class=\"_ _2\"></span>van: geactivee<span class=\"_ _2\"></span>rde financ<span class=\"_ _2\"></span>iering<span class=\"_ _2\"></span>skosten met betre<span class=\"_ _2\"></span>kking (290<span class=\"_ _0\"></span>)<span class=\"_ _121\"> </span><span class=\"ls69 ws67\">(3<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>8)</span>to<span class=\"_ _0\"></span>t de sale<span class=\"_ _2\"></span>-and-<span class=\"_ _2\"></span>leasebackGea<span class=\"_ _2\"></span>ctiveerd<span class=\"_ _2\"></span>e financ<span class=\"_ _2\"></span>iering<span class=\"_ _2\"></span>skosten (<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>24)<span class=\"_ _45\"> </span><span class=\"ls0 ws0\">-</span>met b<span class=\"_ _2\"></span>etrekkin<span class=\"_ _2\"></span>g tot SSRCFK<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tlo<span class=\"_ _2\"></span>pen<span class=\"_ _2\"></span>d deel voo<span class=\"_ _2\"></span>r 8<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>76<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span> <span class=\"_ _160\"> </span><span class=\"ls4f ws4d\">60.<span class=\"_ _2\"></span>393 </span>voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenOverige lease<span class=\"_ _0\"></span>verplichtingen<span class=\"_ _48\"> </span><span class=\"ls0 ws0\">6.872 <span class=\"_ _7e\"> </span><span class=\"ls69 ws67\">5.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>67<span class=\"_ _2\"></span> </span></span>Sale-<span class=\"_ _2\"></span>and-leaseback verplich<span class=\"_ _1a\"></span>tingen<span class=\"_ _7e\"> </span><span class=\"ls8a ws88\">1<span class=\"_ _2\"></span>.9<span class=\"_ _6\"></span>78<span class=\"_ _2\"></span> <span class=\"_ _6f\"> </span>1<span class=\"_ _2\"></span>.9<span class=\"_ _6\"></span>2<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span> <span class=\"_ _0\"></span></span>Waar<span class=\"_ _2\"></span>van: geactivee<span class=\"_ _2\"></span>rde financ<span class=\"_ _2\"></span>iering<span class=\"_ _2\"></span>skosten met betre<span class=\"_ _2\"></span>kking (4<span class=\"_ _2\"></span>8)<span class=\"_ _174\"> </span>(4<span class=\"_ _2\"></span>8)to<span class=\"_ _0\"></span>t de sale<span class=\"_ _2\"></span>-and-<span class=\"_ _2\"></span>leasebackBentley RCF<span class=\"_ _1e2\"> </span>-<span class=\"_ _e4\"> </span><span class=\"ls5a ws58\">7.<span class=\"_ _2\"></span>9<span class=\"_ _6\"></span>6<span class=\"_ _6\"></span>0<span class=\"_ _6\"></span> <span class=\"_ _0\"></span></span>Supe<span class=\"_ _2\"></span>r Senior RC<span class=\"_ _2\"></span>F (SSRCF)<span class=\"_ _f3\"> </span><span class=\"ls90 ws8e\">82 <span class=\"_ _6f\"> </span><span class=\"ls4e ws4c\">45.090 </span></span>Gea<span class=\"_ _2\"></span>ctiveerd<span class=\"_ _2\"></span>e financ<span class=\"_ _2\"></span>iering<span class=\"_ _2\"></span>skosten (<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>24)<span class=\"_ _45\"> </span><span class=\"ls0 ws0\">-</span>met b<span class=\"_ _2\"></span>etrekkin<span class=\"_ _2\"></span>g tot SSRCFT<span class=\"_ _0\"></span>otaal s<span class=\"_ _2\"></span>top<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te -<span class=\"_ _11c\"> </span><span class=\"ls92 ws90\">3<span class=\"_ _2\"></span>9.<span class=\"_ _26\"></span>4<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>3<span class=\"_ _6\"></span> <span class=\"_ _0\"></span></span>bedrijfsactiviteitenWat de financie<span class=\"_ _2\"></span>rings<span class=\"_ _2\"></span>overeenkomsten van de groe<span class=\"_ _2\"></span>p betref<span class=\"_ _6\"></span>t, voor<span class=\"_ _2\"></span>ziet de do<span class=\"_ _2\"></span>cume<span class=\"_ _2\"></span>ntatie in ee<span class=\"_ _2\"></span>n neu<span class=\"_ _2\"></span>tralisatie van de wijziging<span class=\"_ _2\"></span>en in bo<span class=\"_ _2\"></span>ekh<span class=\"_ _2\"></span>oudkun<span class=\"_ _2\"></span>dige no<span class=\"_ _2\"></span>rmen. Al<span class=\"_ _2\"></span>s dusdani<span class=\"_ _2\"></span>g heef<span class=\"_ _6\"></span>t de toepas<span class=\"_ _2\"></span>sing van IFRS 16 gee<span class=\"_ _2\"></span>n gevolge<span class=\"_ _2\"></span>n voor de financ<span class=\"_ _2\"></span>iering van d<span class=\"_ _2\"></span>e groep. We zullen de Sc<span class=\"_ _2\"></span>huldgra<span class=\"_ _2\"></span>ad blij<span class=\"_ _2\"></span>ven bere<span class=\"_ _2\"></span>kenen in overeens<span class=\"_ _2\"></span>temming met d<span class=\"_ _2\"></span>e defini<span class=\"_ _2\"></span>tie in onze financ<span class=\"_ _2\"></span>iering<span class=\"_ _2\"></span>sovereenkomst (met ui<span class=\"_ _2\"></span>tsluitin<span class=\"_ _2\"></span>g van IFRS 16 beh<span class=\"_ _2\"></span>alve voor sa<span class=\"_ _2\"></span>le<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>and<span class=\"_ _2\"></span>-l<span class=\"_ _2\"></span>easeb<span class=\"_ _2\"></span>ack). BankleningenOp 3 aug<span class=\"_ _2\"></span>ustus 2015 hebb<span class=\"_ _2\"></span>en LSF9 Belysse I<span class=\"_ _2\"></span>ssuer S.<span class=\"_ _2\"></span>\u00e0 r<span class=\"_ _0\"></span>.l. en LSF9 Belysse Investm<span class=\"_ _2\"></span>ents S.\u00e0 r<span class=\"_ _0\"></span>.l. ee<span class=\"_ _2\"></span>n overeenkomst van zes jaar afge<span class=\"_ _2\"></span>sloten die voo<span class=\"_ _2\"></span>rziet i<span class=\"_ _2\"></span>n een Europes<span class=\"_ _2\"></span>e Supe<span class=\"_ _2\"></span>r Senior Revolving C<span class=\"_ _2\"></span>redit Facil<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y van \u20ac 40,0 miljoen; deze werd in 2016 v<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>rhoo<span class=\"_ _2\"></span>gd tot \u20ac 45,0 miljo<span class=\"_ _2\"></span>en, in 2017 t<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>t \u20ac 68,0 miljoen e<span class=\"_ _2\"></span>n uiteind<span class=\"_ _2\"></span>elijk in janu<span class=\"_ _2\"></span>ari 2020 opnieu<span class=\"_ _2\"></span>w verlaa<span class=\"_ _2\"></span>gd naar  \u20ac 61,<span class=\"_ _0\"></span>0 m<span class=\"_ _2\"></span>iljoe<span class=\"_ _2\"></span>n.Op 18 juli 2017 heef<span class=\"_ _6\"></span>t de groep o<span class=\"_ _2\"></span>pnieuw o<span class=\"_ _2\"></span>nder<span class=\"_ _2\"></span>hande<span class=\"_ _2\"></span>ld over de overeen<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>omst e<span class=\"_ _2\"></span>n gunstig<span class=\"_ _2\"></span>ere comm<span class=\"_ _2\"></span>erci\u00ebl<span class=\"_ _2\"></span>e voor<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>en verkre<span class=\"_ _2\"></span>gen voor h<span class=\"_ _2\"></span>aar Europes<span class=\"_ _2\"></span>e Super S<span class=\"_ _2\"></span>enior Revolv<span class=\"_ _2\"></span>ing Cre<span class=\"_ _2\"></span>ditFacilit<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, waa<span class=\"_ _2\"></span>ronder e<span class=\"_ _2\"></span>en verla<span class=\"_ _2\"></span>ging van de o<span class=\"_ _2\"></span>orsp<span class=\"_ _2\"></span>ronkelijke marge van 3,75<span class=\"_ _0\"></span>% p<span class=\"_ _2\"></span>er jaar in au<span class=\"_ _2\"></span>gustus 2015 naar e<span class=\"_ _2\"></span>en gemi<span class=\"_ _2\"></span>ddel<span class=\"_ _2\"></span>de marge van m<span class=\"_ _2\"></span>inder d<span class=\"_ _2\"></span>an 2,00% pe<span class=\"_ _2\"></span>r jaar op de actue<span class=\"_ _2\"></span>le Schul<span class=\"_ _2\"></span>dgraad<span class=\"_ _2\"></span>. De Europes<span class=\"_ _2\"></span>e Supe<span class=\"_ _2\"></span>r Senior Revolv<span class=\"_ _2\"></span>ing Cre<span class=\"_ _2\"></span>dit Facili<span class=\"_ _2\"></span>ty wo<span class=\"_ _2\"></span>rdt gewaarb<span class=\"_ _2\"></span>orgd d<span class=\"_ _2\"></span>oor zekerheid<span class=\"_ _2\"></span>srechten van ee<span class=\"_ _2\"></span>rste rango<span class=\"_ _2\"></span>rde over het on<span class=\"_ _2\"></span>derpa<span class=\"_ _2\"></span>nd dat oo<span class=\"_ _2\"></span>k de Seni<span class=\"_ _2\"></span>or Secu<span class=\"_ _2\"></span>red Notes en d<span class=\"_ _2\"></span>e garantie<span class=\"_ _2\"></span>s waarbo<span class=\"_ _2\"></span>rgt. In he<span class=\"_ _2\"></span>t kader van de Europ<span class=\"_ _2\"></span>ese Sup<span class=\"_ _2\"></span>er Senio<span class=\"_ _2\"></span>r Revolving Cre<span class=\"_ _2\"></span>dit Facili<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y kan een k<span class=\"_ _2\"></span>rediet<span class=\"_ _2\"></span>vers<span class=\"_ _2\"></span>trekker een n<span class=\"_ _2\"></span>evenfacili<span class=\"_ _2\"></span>teit, zoals bank<span class=\"_ _2\"></span>voo<span class=\"_ _2\"></span>rsch<span class=\"_ _2\"></span>ot<span class=\"_ _2\"></span>ten, garanties, kor<span class=\"_ _2\"></span>tet<span class=\"_ _1a\"></span>ermijn<span class=\"_ _2\"></span>lening<span class=\"_ _2\"></span>en, der<span class=\"_ _2\"></span>ivaten of valutafac<span class=\"_ _2\"></span>iliteiten, ter bes<span class=\"_ _2\"></span>chikk<span class=\"_ _2\"></span>ing stelle<span class=\"_ _2\"></span>n aan ee<span class=\"_ _2\"></span>n kredie<span class=\"_ _2\"></span>tneme<span class=\"_ _2\"></span>r of een ge<span class=\"_ _2\"></span>lieerd<span class=\"_ _2\"></span>e onde<span class=\"_ _2\"></span>rnemi<span class=\"_ _2\"></span>ng van een k<span class=\"_ _2\"></span>redietn<span class=\"_ _2\"></span>emer<span class=\"_ _0\"></span>, mi<span class=\"_ _2\"></span>ts aan be<span class=\"_ _2\"></span>paal<span class=\"_ _2\"></span>de opsc<span class=\"_ _2\"></span>hor<span class=\"_ _2\"></span>tend<span class=\"_ _2\"></span>e voor<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>en is volda<span class=\"_ _2\"></span>an, in pla<span class=\"_ _2\"></span>ats van zijn gehe<span class=\"_ _2\"></span>le of ge<span class=\"_ _2\"></span>deel<span class=\"_ _2\"></span>telijke niet<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>be<span class=\"_ _2\"></span>nut<span class=\"_ _2\"></span>te verbintenis ui<span class=\"_ _2\"></span>t hoofd<span class=\"_ _2\"></span>e van de Europese Su<span class=\"_ _2\"></span>per Se<span class=\"_ _2\"></span>nior Revolvi<span class=\"_ _2\"></span>ng Credi<span class=\"_ _2\"></span>t Facilit<span class=\"_ _2\"></span>y. Bedra<span class=\"_ _2\"></span>gen op<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>omen on<span class=\"_ _2\"></span>der d<span class=\"_ _2\"></span>e E<span class=\"_ _1a\"></span>urope<span class=\"_ _2\"></span>se Sup<span class=\"_ _2\"></span>er Senio<span class=\"_ _2\"></span>r Revolving C<span class=\"_ _2\"></span>redit Facil<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y kunne<span class=\"_ _2\"></span>n gebr<span class=\"_ _2\"></span>uik<span class=\"_ _2\"></span>t worde<span class=\"_ _2\"></span>n voor werkkap<span class=\"_ _2\"></span>itaal e<span class=\"_ _2\"></span>n ande<span class=\"_ _2\"></span>re algem<span class=\"_ _2\"></span>ene b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>fsdo<span class=\"_ _2\"></span>elei<span class=\"_ _2\"></span>nden van de Bep<span class=\"_ _2\"></span>erk<span class=\"_ _2\"></span>te Groe<span class=\"_ _2\"></span>p (z<span class=\"_ _1a\"></span>oals vastg<span class=\"_ _2\"></span>eleg<span class=\"_ _2\"></span>d in het contra<span class=\"_ _2\"></span>ct)<span class=\"_ _0\"></span>, o<span class=\"_ _2\"></span>peratio<span class=\"_ _2\"></span>nele h<span class=\"_ _2\"></span>erstr<span class=\"_ _2\"></span>ucturerin<span class=\"_ _2\"></span>gen of toe<span class=\"_ _2\"></span>gelaten reorga<span class=\"_ _2\"></span>nisaties van d<span class=\"_ _2\"></span>e groep. De overee<span class=\"_ _2\"></span>nkomst bevat geb<span class=\"_ _2\"></span>ruikelijke en bepa<span class=\"_ _2\"></span>alde sp<span class=\"_ _2\"></span>eci<span class=\"_ _2\"></span>fieke bevestigende<span class=\"_ _1a\"></span> leningsconv<span class=\"_ _0\"></span>enanten en<span class=\"_ _1a\"></span> beperkende convenanten, zoals e<span class=\"_ _2\"></span>en 'springe<span class=\"_ _2\"></span>nde' financi\u00ebl<span class=\"_ _2\"></span>e convenan<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>\u2019 (op basis van de totale net<span class=\"_ _2\"></span>tosc<span class=\"_ _2\"></span>huldgra<span class=\"_ _2\"></span>ad) en ee<span class=\"_ _2\"></span>n jaarlijkse garantie<span class=\"_ _2\"></span>dekk<span class=\"_ _2\"></span>ings<span class=\"_ _2\"></span>toets. De Europes<span class=\"_ _2\"></span>e Supe<span class=\"_ _2\"></span>r Senior Revolv<span class=\"_ _2\"></span>ing Credi<span class=\"_ _2\"></span>t Facilit<span class=\"_ _2\"></span>y word<span class=\"_ _2\"></span>t evenee<span class=\"_ _2\"></span>ns gega<span class=\"_ _2\"></span>rande<span class=\"_ _2\"></span>erd doo<span class=\"_ _2\"></span>r elke borg<span class=\"_ _2\"></span>verstrek<span class=\"_ _2\"></span>ker<span class=\"_ _24\"></span>. I<span class=\"_ _2\"></span>n 2020 werden bijkomen<span class=\"_ _2\"></span>de zekerhed<span class=\"_ _2\"></span>en uitg<span class=\"_ _2\"></span>egeven ten guns<span class=\"_ _2\"></span>te van de obligatie<span class=\"_ _2\"></span>houd<span class=\"_ _2\"></span>ers en d<span class=\"_ _2\"></span>e Europese Sup<span class=\"_ _2\"></span>er Se<span class=\"_ _2\"></span>nior Revolvin<span class=\"_ _2\"></span>g Credi<span class=\"_ _2\"></span>t Facilit<span class=\"_ _2\"></span>y ban<span class=\"_ _2\"></span>ken met b<span class=\"_ _2\"></span>etrekkin<span class=\"_ _2\"></span>g tot het Belgis<span class=\"_ _2\"></span>ch vastgo<span class=\"_ _2\"></span>ed in Warege<span class=\"_ _2\"></span>m en Sint-Baafs<span class=\"_ _2\"></span>-Vijve. Overee<span class=\"_ _2\"></span>nkomstig de voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>waarden van de Intercredi<span class=\"_ _2\"></span>tor Agreemen<span class=\"_ _2\"></span>t, in geval van terugvord<span class=\"_ _2\"></span>ering van de zekerheid over h<span class=\"_ _2\"></span>et onde<span class=\"_ _2\"></span>rpand<span class=\"_ _2\"></span>, zullen de ho<span class=\"_ _2\"></span>uder<span class=\"_ _2\"></span>s van de Seni<span class=\"_ _2\"></span>or Secu<span class=\"_ _2\"></span>red Notes en d<span class=\"_ _2\"></span>e Senior T<span class=\"_ _0\"></span>erm Loan Facili<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y banken opb<span class=\"_ _2\"></span>rengs<span class=\"_ _2\"></span>ten ont<span class=\"_ _2\"></span>vangen van de teru<span class=\"_ _2\"></span>gvorde<span class=\"_ _2\"></span>ring van het on<span class=\"_ _2\"></span>derpa<span class=\"_ _2\"></span>nd, maar e<span class=\"_ _2\"></span>nkel na schuld<span class=\"_ _2\"></span>afbo<span class=\"_ _2\"></span>uw met betrek<span class=\"_ _2\"></span>king tot de Europes<span class=\"_ _2\"></span>e Supe<span class=\"_ _2\"></span>r Senior Revolv<span class=\"_ _2\"></span>ing Cre<span class=\"_ _2\"></span>dit Facilit<span class=\"_ _2\"></span>y en na<span class=\"_ _2\"></span>dat b<span class=\"_ _2\"></span>epaal<span class=\"_ _2\"></span>de he<span class=\"_ _2\"></span>dging<span class=\"_ _2\"></span>-ver<span class=\"_ _2\"></span>plichtin<span class=\"_ _2\"></span>gen volle<span class=\"_ _2\"></span>dig terugbetaald zijn. Op 9 ok<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>er 2020 heef<span class=\"_ _6\"></span>t de groep overe<span class=\"_ _2\"></span>enkomsten onde<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tekend met elk van ha<span class=\"_ _2\"></span>ar kred<span class=\"_ _2\"></span>iet<span class=\"_ _2\"></span>verstrek<span class=\"_ _2\"></span>kers krachtens haar b<span class=\"_ _2\"></span>esta<span class=\"_ _2\"></span>ande Europe<span class=\"_ _2\"></span>se Supe<span class=\"_ _2\"></span>r Senio<span class=\"_ _2\"></span>r Revolving Cre<span class=\"_ _2\"></span>dit Facilit<span class=\"_ _2\"></span>y om d<span class=\"_ _2\"></span>e ver<span class=\"_ _2\"></span>valdatum te wijzige<span class=\"_ _2\"></span>n en te verlen<span class=\"_ _2\"></span>gen van 11 augus<span class=\"_ _2\"></span>tus 2021 tot minstens 30 juni 2022. De ver<span class=\"_ _2\"></span>valda<span class=\"_ _2\"></span>tum werd verder ve<span class=\"_ _2\"></span>rlen<span class=\"_ _2\"></span>gd tot 30 juni 202<span class=\"_ _0\"></span>4 na d<span class=\"_ _2\"></span>e succ<span class=\"_ _2\"></span>esvolle wijziging e<span class=\"_ _2\"></span>n verlen<span class=\"_ _2\"></span>ging van de S<span class=\"_ _2\"></span>enior Se<span class=\"_ _2\"></span>cured N<span class=\"_ _2\"></span>otes zoals bes<span class=\"_ _2\"></span>chreven in T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 21. Per 4 apr<span class=\"_ _2\"></span>il 2022 werd de Europese Sup<span class=\"_ _2\"></span>er Se<span class=\"_ _2\"></span>nior Revolvin<span class=\"_ _2\"></span>g Credi<span class=\"_ _2\"></span>t Facilit<span class=\"_ _2\"></span>y van \u20ac 61 miljoen terugb<span class=\"_ _2\"></span>etaal<span class=\"_ _2\"></span>d en ver<span class=\"_ _2\"></span>vang<span class=\"_ _2\"></span>en doo<span class=\"_ _2\"></span>r een Sup<span class=\"_ _2\"></span>er Senio<span class=\"_ _2\"></span>r Revolving Cre<span class=\"_ _2\"></span>dit Facili<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y van \u20ac 45 miljo<span class=\"_ _2\"></span>en. De zekerhede<span class=\"_ _2\"></span>n op het Be<span class=\"_ _2\"></span>lgisch o<span class=\"_ _2\"></span>nroeren<span class=\"_ _2\"></span>d goe<span class=\"_ _2\"></span>d in Waregem en Sint-Baaf<span class=\"_ _2\"></span>s-Vijve werde<span class=\"_ _2\"></span>n vrijg<span class=\"_ _2\"></span>egeven in h<span class=\"_ _2\"></span>et kader van de op<span class=\"_ _2\"></span>eratie afge<span class=\"_ _2\"></span>sloten op 4 ap<span class=\"_ _2\"></span>ril 2022, terw<span class=\"_ _2\"></span>ijl Bentley zic<span class=\"_ _2\"></span>h garant s<span class=\"_ _2\"></span>telde.Wij beves<span class=\"_ _2\"></span>tigen d<span class=\"_ _2\"></span>at wij over de vers<span class=\"_ _2\"></span>lagp<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de aan all<span class=\"_ _2\"></span>e convenanten h<span class=\"_ _2\"></span>ebb<span class=\"_ _2\"></span>en volda<span class=\"_ _2\"></span>an.Financieringso<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>oms<span class=\"_ _2\"></span>ten BentleyBPS Parent Inc. en a<span class=\"_ _2\"></span>ndere do<span class=\"_ _2\"></span>chterond<span class=\"_ _2\"></span>erne<span class=\"_ _2\"></span>minge<span class=\"_ _2\"></span>n zijn op 1 febru<span class=\"_ _2\"></span>ari 2017 met Fif<span class=\"_ _6\"></span>th Third Bank en and<span class=\"_ _2\"></span>ere finan<span class=\"_ _2\"></span>ci\u00eble instelling<span class=\"_ _2\"></span>en (de \u2018Kredie<span class=\"_ _2\"></span>tver<span class=\"_ _2\"></span>strekkers\u2019) ee<span class=\"_ _2\"></span>n gesyn<span class=\"_ _2\"></span>dice<span class=\"_ _2\"></span>erde kredi<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>facili<span class=\"_ _2\"></span>teit (de 'Fif<span class=\"_ _2\"></span>th Third C<span class=\"_ _2\"></span>redi<span class=\"_ _2\"></span>t Agreemen<span class=\"_ _2\"></span>t') van $ 51,0 miljoe<span class=\"_ _2\"></span>n aang<span class=\"_ _2\"></span>egaan<span class=\"_ _2\"></span>. De kre<span class=\"_ _2\"></span>diet<span class=\"_ _2\"></span>facili<span class=\"_ _2\"></span>teiten ond<span class=\"_ _2\"></span>er de Fi<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>th Third Cre<span class=\"_ _2\"></span>dit Agree<span class=\"_ _2\"></span>ment b<span class=\"_ _2\"></span>esta<span class=\"_ _2\"></span>an uit: (i) e<span class=\"_ _2\"></span>en door<span class=\"_ _2\"></span>lop<span class=\"_ _2\"></span>ende k<span class=\"_ _2\"></span>rediet<span class=\"_ _2\"></span>fa<span class=\"_ _2\"></span>ciliteit van v<span class=\"_ _2\"></span>ijf jaar vo<span class=\"_ _2\"></span>or $ 18,0 miljoe<span class=\"_ _2\"></span>n versch<span class=\"_ _2\"></span>uldigd e<span class=\"_ _2\"></span>n beta<span class=\"_ _2\"></span>albaar o<span class=\"_ _2\"></span>p 31 januari 2022, waar<span class=\"_ _2\"></span>van de be<span class=\"_ _2\"></span>schik<span class=\"_ _2\"></span>baarh<span class=\"_ _2\"></span>eid afh<span class=\"_ _2\"></span>ankelijk is van onder<span class=\"_ _2\"></span>ligge<span class=\"_ _2\"></span>nde bes<span class=\"_ _2\"></span>chikb<span class=\"_ _2\"></span>are activa, en (ii) e<span class=\"_ _2\"></span>en Sen<span class=\"_ _2\"></span>ior T<span class=\"_ _0\"></span>erm Loan Facilit<span class=\"_ _2\"></span>y van vijf ja<span class=\"_ _2\"></span>ar voor $ 33,0 miljo<span class=\"_ _2\"></span>en (\u2018Ben<span class=\"_ _2\"></span>tley T<span class=\"_ _24\"></span>er<span class=\"_ _2\"></span>m Loan\u2019) die werd terug<span class=\"_ _2\"></span>betaa<span class=\"_ _2\"></span>ld in 2017<span class=\"_ _24\"></span>. De ve<span class=\"_ _2\"></span>rplich<span class=\"_ _2\"></span>tingen o<span class=\"_ _2\"></span>nder de Fi<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>th Third Cre<span class=\"_ _2\"></span>dit Agree<span class=\"_ _2\"></span>ment zijn g<span class=\"_ _2\"></span>ewaarbo<span class=\"_ _2\"></span>rgd doo<span class=\"_ _2\"></span>r zekerhede<span class=\"_ _2\"></span>n die ges<span class=\"_ _2\"></span>teld werde<span class=\"_ _2\"></span>n op zo goed a<span class=\"_ _2\"></span>ls alle ac<span class=\"_ _2\"></span>tiva van BPS Parent Inc. en zijn d<span class=\"_ _2\"></span>ochteron<span class=\"_ _2\"></span>dern<span class=\"_ _2\"></span>eming<span class=\"_ _2\"></span>en ten gunste van de kre<span class=\"_ _2\"></span>diet<span class=\"_ _2\"></span>vers<span class=\"_ _2\"></span>trekkers. De Fi<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>th Third C<span class=\"_ _2\"></span>redit Agreeme<span class=\"_ _2\"></span>nt bevat beves<span class=\"_ _2\"></span>tigen<span class=\"_ _2\"></span>de en ne<span class=\"_ _2\"></span>gatieve convena<span class=\"_ _2\"></span>nten en and<span class=\"_ _2\"></span>ere beta<span class=\"_ _2\"></span>lingsb<span class=\"_ _2\"></span>epe<span class=\"_ _2\"></span>rkin<span class=\"_ _2\"></span>gen voor B<span class=\"_ _2\"></span>PS Parent Inc. en zijn dochter<span class=\"_ _0\"></span>ondernemingen. Sommige conv<span class=\"_ _0\"></span>enanten beperk<span class=\"_ _0\"></span>en de Schul<span class=\"_ _2\"></span>dgraa<span class=\"_ _2\"></span>d en investering<span class=\"_ _2\"></span>en van BPS Parent Inc. e<span class=\"_ _2\"></span>n zijn doc<span class=\"_ _2\"></span>hteronder<span class=\"_ _2\"></span>nemin<span class=\"_ _2\"></span>gen en vere<span class=\"_ _2\"></span>isen het a<span class=\"_ _2\"></span>anhou<span class=\"_ _2\"></span>den van bep<span class=\"_ _2\"></span>aald<span class=\"_ _2\"></span>e financi<span class=\"_ _2\"></span>\u00eble ratio\u2019<span class=\"_ _0\"></span>s, zoals g<span class=\"_ _2\"></span>edefin<span class=\"_ _2\"></span>ieerd in d<span class=\"_ _2\"></span>e Fif<span class=\"_ _6\"></span>th Third Cre<span class=\"_ _2\"></span>dit Agreem<span class=\"_ _2\"></span>ent. Als voo<span class=\"_ _2\"></span>rzorgsm<span class=\"_ _2\"></span>aatrege<span class=\"_ _2\"></span>l hebb<span class=\"_ _2\"></span>en we op 11 maar<span class=\"_ _6\"></span>t 2020 de door<span class=\"_ _2\"></span>lope<span class=\"_ _2\"></span>nde k<span class=\"_ _2\"></span>rediet<span class=\"_ _2\"></span>fac<span class=\"_ _2\"></span>iliteit van $ 18,0 miljoe<span class=\"_ _2\"></span>n volledi<span class=\"_ _2\"></span>g opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en om te bean<span class=\"_ _2\"></span>two<span class=\"_ _2\"></span>orden a<span class=\"_ _2\"></span>an onze liquidi<span class=\"_ _2\"></span>teits<span class=\"_ _2\"></span>- en werk<span class=\"_ _2\"></span>kapita<span class=\"_ _2\"></span>alnod<span class=\"_ _2\"></span>en op kor<span class=\"_ _2\"></span>te termijn. In Q4 2020 heb<span class=\"_ _2\"></span>ben we de h<span class=\"_ _2\"></span>elf<span class=\"_ _6\"></span>t van het uits<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e be<span class=\"_ _2\"></span>drag terugb<span class=\"_ _2\"></span>etaald. I<span class=\"_ _2\"></span>n dec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 2021 werd de doo<span class=\"_ _2\"></span>rlop<span class=\"_ _2\"></span>end<span class=\"_ _2\"></span>e kredi<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>facili<span class=\"_ _2\"></span>teit verle<span class=\"_ _2\"></span>ngd tot juni 2022 voor e<span class=\"_ _2\"></span>en be<span class=\"_ _2\"></span>drag van $ 15,0 miljo<span class=\"_ _2\"></span>en. In het ka<span class=\"_ _2\"></span>der van de trans<span class=\"_ _2\"></span>actie op 4 a<span class=\"_ _2\"></span>pril werd het ui<span class=\"_ _2\"></span>tstaan<span class=\"_ _2\"></span>de be<span class=\"_ _2\"></span>drag van $ 9<span class=\"_ _0\"></span>,0 miljoen teru<span class=\"_ _2\"></span>gbeta<span class=\"_ _2\"></span>ald en werd de fac<span class=\"_ _2\"></span>iliteit afg<span class=\"_ _2\"></span>esloten.FactoringIn het kad<span class=\"_ _2\"></span>er van de no<span class=\"_ _2\"></span>rmale b<span class=\"_ _2\"></span>edri<span class=\"_ _2\"></span>jfsui<span class=\"_ _2\"></span>toefening, heef<span class=\"_ _6\"></span>t de groe<span class=\"_ _2\"></span>p inges<span class=\"_ _2\"></span>chreven op t<span class=\"_ _2\"></span>wee no<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>rec<span class=\"_ _2\"></span>ourse financieringsovereenkomsten, waarbij z<span class=\"_ _0\"></span>e hand<span class=\"_ _2\"></span>elsvorder<span class=\"_ _2\"></span>ingen di<span class=\"_ _2\"></span>e voor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>vl<span class=\"_ _2\"></span>oeie<span class=\"_ _2\"></span>n uit de n<span class=\"_ _2\"></span>ormal<span class=\"_ _2\"></span>e be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteit kan verkop<span class=\"_ _2\"></span>en aan no<span class=\"_ _2\"></span>minale waa<span class=\"_ _2\"></span>rde waar<span class=\"_ _2\"></span>van be<span class=\"_ _2\"></span>paal<span class=\"_ _2\"></span>de rese<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ves en vergo<span class=\"_ _2\"></span>edin<span class=\"_ _2\"></span>gen word<span class=\"_ _2\"></span>en afgeho<span class=\"_ _2\"></span>ude<span class=\"_ _2\"></span>n. Het kre<span class=\"_ _2\"></span>dietrisic<span class=\"_ _2\"></span>o dat ge<span class=\"_ _2\"></span>paard ga<span class=\"_ _2\"></span>at met de gefa<span class=\"_ _2\"></span>ctorde vorderin<span class=\"_ _2\"></span>gen is overge<span class=\"_ _2\"></span>drage<span class=\"_ _2\"></span>n aan de factoring<span class=\"_ _2\"></span>onde<span class=\"_ _2\"></span>rnemin<span class=\"_ _2\"></span>g, die di<span class=\"_ _2\"></span>t risico o<span class=\"_ _2\"></span>p haar b<span class=\"_ _2\"></span>eur<span class=\"_ _2\"></span>t h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t overgedra<span class=\"_ _2\"></span>gen aan e<span class=\"_ _2\"></span>en kre<span class=\"_ _2\"></span>diet<span class=\"_ _2\"></span>ver<span class=\"_ _2\"></span>zekeringsmaa<span class=\"_ _2\"></span>tschap<span class=\"_ _2\"></span>pij. In het kad<span class=\"_ _2\"></span>er van de non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>reco<span class=\"_ _2\"></span>urse overee<span class=\"_ _2\"></span>nkomsten int de groe<span class=\"_ _2\"></span>p beta<span class=\"_ _2\"></span>lingen van k<span class=\"_ _2\"></span>lanten nam<span class=\"_ _2\"></span>ens de fac<span class=\"_ _2\"></span>toringon<span class=\"_ _2\"></span>derne<span class=\"_ _2\"></span>ming aan wie d<span class=\"_ _2\"></span>e vorderin<span class=\"_ _2\"></span>gen zijn ge<span class=\"_ _2\"></span>factord. Aangezien v<span class=\"_ _2\"></span>rijwel alle risi<span class=\"_ _2\"></span>co\u2019<span class=\"_ _0\"></span>s en voord<span class=\"_ _2\"></span>elen van e<span class=\"_ _2\"></span>igend<span class=\"_ _2\"></span>om zijn overge<span class=\"_ _2\"></span>dragen<span class=\"_ _2\"></span>, worden d<span class=\"_ _2\"></span>e hande<span class=\"_ _2\"></span>lsvorderi<span class=\"_ _2\"></span>ngen di<span class=\"_ _2\"></span>e zijn toegewezen aan de factorin<span class=\"_ _2\"></span>gond<span class=\"_ _2\"></span>erne<span class=\"_ _2\"></span>minge<span class=\"_ _2\"></span>n niet lang<span class=\"_ _2\"></span>er op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men in de balans.In 2022 blijve<span class=\"_ _2\"></span>n de voor<span class=\"_ _6\"></span>tgezette be<span class=\"_ _2\"></span>drij<span class=\"_ _2\"></span>fsac<span class=\"_ _2\"></span>tiviteiten e<span class=\"_ _2\"></span>en dee<span class=\"_ _2\"></span>l van de vorderin<span class=\"_ _2\"></span>gen op<span class=\"_ _2\"></span>nem<span class=\"_ _2\"></span>en naar rato van hun aanho<span class=\"_ _2\"></span>uden<span class=\"_ _2\"></span>de be<span class=\"_ _2\"></span>trokkenheid, overee<span class=\"_ _2\"></span>nkomstig IFRS 9 (\u20ac 5,<span class=\"_ _1a\"></span>0 miljo<span class=\"_ _2\"></span>en)<span class=\"_ _0\"></span>. (2021: \u20ac 7<span class=\"_ _24\"></span>,5 milj<span class=\"_ _2\"></span>oen)T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 23<span class=\"_ _0\"></span>. Leas<span class=\"_ _0\"></span>esDe le<span class=\"_ _2\"></span>aseverpli<span class=\"_ _2\"></span>chtinge<span class=\"_ _2\"></span>n zijn afgen<span class=\"_ _2\"></span>omen van \u20ac 51,0 milj<span class=\"_ _2\"></span>oen per 31 de<span class=\"_ _2\"></span>cemb<span class=\"_ _2\"></span>er 2021 tot \u20ac 50,5 miljoen p<span class=\"_ _2\"></span>er 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2022. Op het ei<span class=\"_ _2\"></span>nde van 2022 be<span class=\"_ _2\"></span>draag<span class=\"_ _2\"></span>t de overeen<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>omstig<span class=\"_ _2\"></span>e leas<span class=\"_ _2\"></span>everplich<span class=\"_ _2\"></span>ting met b<span class=\"_ _2\"></span>etrekki<span class=\"_ _2\"></span>ng tot IFRS 16 (<span class=\"_ _0\"></span>exclusief s<span class=\"_ _2\"></span>ale<span class=\"_ _2\"></span>-and<span class=\"_ _2\"></span>-l<span class=\"_ _2\"></span>ease<span class=\"_ _2\"></span>back) \u20ac 32,4 miljoe<span class=\"_ _2\"></span>n. De verp<span class=\"_ _2\"></span>lichtin<span class=\"_ _2\"></span>g werd gewaarde<span class=\"_ _2\"></span>erd tegen d<span class=\"_ _2\"></span>e conta<span class=\"_ _2\"></span>nte waarde van de re<span class=\"_ _2\"></span>sterende l<span class=\"_ _2\"></span>easeb<span class=\"_ _2\"></span>etalin<span class=\"_ _2\"></span>gen, verdis<span class=\"_ _2\"></span>conteerd tegen e<span class=\"_ _2\"></span>en vooraf b<span class=\"_ _2\"></span>epaal<span class=\"_ _2\"></span>de disc<span class=\"_ _2\"></span>ontering<span class=\"_ _2\"></span>svoet. De gro<span class=\"_ _2\"></span>ep past ver<span class=\"_ _2\"></span>schill<span class=\"_ _2\"></span>ende dis<span class=\"_ _2\"></span>conterin<span class=\"_ _2\"></span>gsvoeten toe, afhan<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>elijk van het t<span class=\"_ _2\"></span>yp<span class=\"_ _2\"></span>e actief (geb<span class=\"_ _2\"></span>ouwen of ma<span class=\"_ _2\"></span>chine<span class=\"_ _2\"></span>s<span class=\"_ _1a\"></span>), de leaseterm<span class=\"_ _2\"></span>ijn, de ge<span class=\"_ _2\"></span>ografisc<span class=\"_ _2\"></span>he regio, de r<span class=\"_ _2\"></span>isicop<span class=\"_ _2\"></span>remie (van 1,80% tot 3%<span class=\"_ _0\"></span>) en de varia<span class=\"_ _2\"></span>biliteit van d<span class=\"_ _2\"></span>e basisren<span class=\"_ _2\"></span>tev<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>et (gebas<span class=\"_ _2\"></span>eerd op d<span class=\"_ _2\"></span>e mark<span class=\"_ _2\"></span>tswap<span class=\"_ _2\"></span>rentes van 31 decemb<span class=\"_ _2\"></span>er 2018)<span class=\"_ _0\"></span>. De toe<span class=\"_ _2\"></span>gep<span class=\"_ _2\"></span>aste implic<span class=\"_ _2\"></span>iete rentevoet is afhankelijk van de l<span class=\"_ _2\"></span>ocatie e<span class=\"_ _2\"></span>n de resteren<span class=\"_ _2\"></span>de loo<span class=\"_ _2\"></span>ptijd van de overee<span class=\"_ _2\"></span>nkomst. V<span class=\"_ _0\"></span>oo<span class=\"_ _2\"></span>r contrac<span class=\"_ _2\"></span>ten binne<span class=\"_ _2\"></span>n Eur<span class=\"_ _1a\"></span>opa li<span class=\"_ _2\"></span>gt deze tussen 0 e<span class=\"_ _2\"></span>n 2,8%. In de VS ligt de margina<span class=\"_ _2\"></span>le lenin<span class=\"_ _2\"></span>grentevoet tusse<span class=\"_ _2\"></span>n 3,4 en 6,<span class=\"_ _0\"></span>9<span class=\"_ _2\"></span>%.De le<span class=\"_ _2\"></span>aseoveree<span class=\"_ _2\"></span>nkomsten onde<span class=\"_ _2\"></span>r IFRS 16 hebb<span class=\"_ _2\"></span>en ee<span class=\"_ _2\"></span>n resteren<span class=\"_ _2\"></span>de loo<span class=\"_ _2\"></span>ptijd tusse<span class=\"_ _2\"></span>n 1 en 8 jaar<span class=\"_ _0\"></span>. Als al<span class=\"_ _2\"></span>ternatief voor he<span class=\"_ _2\"></span>t uit<span class=\"_ _2\"></span>voere<span class=\"_ _2\"></span>n van een be<span class=\"_ _2\"></span>oord<span class=\"_ _2\"></span>eling o<span class=\"_ _2\"></span>p bijzondere waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g, zijn wij ui<span class=\"_ _2\"></span>tgeg<span class=\"_ _2\"></span>aan van eerd<span class=\"_ _2\"></span>ere be<span class=\"_ _2\"></span>oorde<span class=\"_ _2\"></span>lingen of l<span class=\"_ _2\"></span>ease<span class=\"_ _2\"></span>overeenkomsten verlie<span class=\"_ _2\"></span>slatend zijn \u2013 pe<span class=\"_ _2\"></span>r 31 decemb<span class=\"_ _2\"></span>er 2022 waren er g<span class=\"_ _2\"></span>een ver<span class=\"_ _2\"></span>lieslaten<span class=\"_ _2\"></span>de overeenk<span class=\"_ _0\"></span>oms<span class=\"_ _2\"></span>ten.Wat de financie<span class=\"_ _2\"></span>rings<span class=\"_ _2\"></span>overeenkomsten van de groe<span class=\"_ _2\"></span>p betref<span class=\"_ _6\"></span>t, voor<span class=\"_ _2\"></span>ziet de do<span class=\"_ _2\"></span>cume<span class=\"_ _2\"></span>ntatie in ee<span class=\"_ _2\"></span>n neu<span class=\"_ _2\"></span>tralisatie van de wijziging<span class=\"_ _2\"></span>en in bo<span class=\"_ _2\"></span>ekh<span class=\"_ _2\"></span>oudkun<span class=\"_ _2\"></span>dige no<span class=\"_ _2\"></span>rmen. Al<span class=\"_ _2\"></span>s dusdani<span class=\"_ _2\"></span>g heef<span class=\"_ _6\"></span>t de toepas<span class=\"_ _2\"></span>sing van IFRS 16 gee<span class=\"_ _2\"></span>n gevolge<span class=\"_ _2\"></span>n voor de financ<span class=\"_ _2\"></span>iering van d<span class=\"_ _2\"></span>e groep. We zullen de Sc<span class=\"_ _2\"></span>huldgra<span class=\"_ _2\"></span>ad blij<span class=\"_ _2\"></span>ven bere<span class=\"_ _2\"></span>kenen in overeens<span class=\"_ _2\"></span>temming met d<span class=\"_ _2\"></span>e defini<span class=\"_ _2\"></span>tie in onze financieringsovereenkomst.Boek<span class=\"_ _2\"></span>waa<span class=\"_ _2\"></span>rden van de le<span class=\"_ _2\"></span>aseverpl<span class=\"_ _2\"></span>ichting<span class=\"_ _2\"></span>en en bewe<span class=\"_ _2\"></span>ging<span class=\"_ _2\"></span>en in 2022: IFRS 16 excl. Sale<span class=\"_ _2\"></span>-and<span class=\"_ _2\"></span>-(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)sale<span class=\"_ _2\"></span>-and<span class=\"_ _2\"></span>-T<span class=\"_ _24\"></span>otaalleasebackleasebackPer 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2021<span class=\"_ _8d\"> </span><span class=\"ls44 ws42\">31<span class=\"_ _2\"></span>.033 <span class=\"_ _126\"> </span></span>19<span class=\"_ _0\"></span>.998 <span class=\"_ _95\"> </span><span class=\"ls44 ws42\">51<span class=\"_ _2\"></span>.030 </span>Aanschaf<span class=\"_ _2\"></span>fingen<span class=\"_ _170\"> </span><span class=\"ls5b ws59\">5<span class=\"_ _2\"></span>.70<span class=\"_ _2\"></span>4 <span class=\"_ _79\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _66\"> </span></span>5<span class=\"_ _2\"></span>.70<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span> </span>V<span class=\"_ _0\"></span>erkopen<span class=\"_ _1bb\"> </span><span class=\"ls8e ws8c\">(29)<span class=\"_ _af\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _11a\"> </span></span>(2<span class=\"_ _2\"></span>9)</span>Financieringsk<span class=\"_ _1a\"></span>osten<span class=\"_ _3a\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _47\"> </span>48<span class=\"_ _e4\"> </span>48</span>Aangroe<span class=\"_ _2\"></span>i van intrest<span class=\"_ _1d3\"> </span>1.<span class=\"_ _2\"></span>330 <span class=\"_ _178\"> </span><span class=\"ls4d ws4b\">465<span class=\"_ _1e\"> </span><span class=\"ls5b ws59\">1<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>95<span class=\"_ _2\"></span> </span></span>Betalinge<span class=\"_ _2\"></span>n<span class=\"_ _112\"> </span>(6<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>49<span class=\"_ _2\"></span>)<span class=\"_ _13c\"> </span><span class=\"lsb4 wsb2\">(2.4<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>)<span class=\"_ _1d2\"> </span><span class=\"ls93 ws91\">(<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>94)</span></span>Wisselk<span class=\"_ _0\"></span>oersef<span class=\"_ _2\"></span>fect<span class=\"_ _ca\"> </span><span class=\"ls0 ws0\">86<span class=\"_ _2\"></span>0 <span class=\"_ _7a\"> </span>-<span class=\"_ _43\"> </span><span class=\"ls6 ws6\">860</span></span>Per 31 decem<span class=\"_ _2\"></span>ber 2022<span class=\"_ _7d\"> </span>32<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>49 <span class=\"_ _123\"> </span><span class=\"ls0 ws0\">18.0<span class=\"_ _2\"></span>66 <span class=\"_ _1b\"> </span><span class=\"ls44 ws42\">50.<span class=\"_ _2\"></span>515 </span></span>K<span class=\"_ _0\"></span>or<span class=\"_ _2\"></span>tlopende 6.872 <span class=\"_ _11f\"> </span><span class=\"ls8a ws88\">1<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>0<span class=\"_ _6\"></span> <span class=\"_ _75\"> </span></span>8.801 leasev<span class=\"_ _1a\"></span>erplichti<span class=\"_ _1a\"></span>ngenLanglopende 25.<span class=\"_ _2\"></span>57<span class=\"_ _2\"></span>7 <span class=\"_ _138\"> </span><span class=\"ls59 ws57\">1<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>6 <span class=\"_ _93\"> </span><span class=\"ls5b ws59\">41<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>4 </span></span>leasev<span class=\"_ _1a\"></span>erplichti<span class=\"_ _1a\"></span>ngenT<span class=\"_ _24\"></span>otaal 32<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>49 <span class=\"_ _123\"> </span><span class=\"ls0 ws0\">18<span class=\"_ _2\"></span>.066 <span class=\"_ _1b\"> </span><span class=\"ls44 ws42\">5<span class=\"_ _2\"></span>0.51<span class=\"_ _2\"></span>5 </span></span>leasev<span class=\"_ _0\"></span>erplichtingen(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _9e\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _5f\"> </span>2021</span>T<span class=\"_ _0\"></span>otaal c<span class=\"_ _2\"></span>onta<span class=\"_ _2\"></span>nte waar<span class=\"_ _2\"></span>de van<span class=\"_ _1a\"></span> leasev<span class=\"_ _0\"></span>erplichtingen (e<span class=\"_ _0\"></span>xclusief<span class=\"_ _0\"></span> geactiveerde 50.<span class=\"_ _2\"></span>854 <span class=\"_ _e\"> </span>51.<span class=\"_ _2\"></span>417 financieringsk<span class=\"_ _0\"></span>osten) v<span class=\"_ _0\"></span>oor voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenBinnen h<span class=\"_ _2\"></span>et jaar<span class=\"_ _17c\"> </span>8.849 <span class=\"_ _12c\"> </span><span class=\"ls5a ws58\">7.<span class=\"_ _6\"></span>3<span class=\"_ _6\"></span>9<span class=\"_ _6\"></span>1<span class=\"_ _6\"></span> <span class=\"_ _0\"></span></span>Lang<span class=\"_ _2\"></span>er dan 1 jaar e<span class=\"_ _2\"></span>n niet lan<span class=\"_ _2\"></span>ger dan 3<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>.9<span class=\"_ _6\"></span>24<span class=\"_ _2\"></span> <span class=\"_ _e\"> </span><span class=\"ls0 ws0\">29<span class=\"_ _0\"></span>.860 </span>5 jaarLang<span class=\"_ _2\"></span>er dan 5 jaar<span class=\"_ _fd\"> </span><span class=\"ls40 ws3e\">8.080 <span class=\"_ _98\"> </span><span class=\"ls4f ws4d\">14.166 </span></span>T<span class=\"_ _0\"></span>otaal s<span class=\"_ _2\"></span>top<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te -<span class=\"_ _13c\"> </span><span class=\"ls92 ws90\">3<span class=\"_ _2\"></span>9.<span class=\"_ _6\"></span>7<span class=\"_ _2\"></span>5<span class=\"_ _6\"></span>8<span class=\"_ _2\"></span> <span class=\"_ _0\"></span></span>bedrijfsactiviteitenDe gro<span class=\"_ _2\"></span>ep heef<span class=\"_ _6\"></span>t voorui<span class=\"_ _2\"></span>tzie<span class=\"_ _2\"></span>ndhei<span class=\"_ _2\"></span>d gebr<span class=\"_ _2\"></span>uik<span class=\"_ _2\"></span>t bij h<span class=\"_ _2\"></span>et bep<span class=\"_ _2\"></span>alen van de leas<span class=\"_ _2\"></span>etermijn wann<span class=\"_ _2\"></span>eer het c<span class=\"_ _2\"></span>ontract o<span class=\"_ _2\"></span>pties b<span class=\"_ _2\"></span>evat om de le<span class=\"_ _2\"></span>aseovere<span class=\"_ _2\"></span>enkomst te verleng<span class=\"_ _2\"></span>en of te be\u00ebi<span class=\"_ _2\"></span>ndige<span class=\"_ _2\"></span>n. Naas<span class=\"_ _2\"></span>t de impa<span class=\"_ _2\"></span>ct op de o<span class=\"_ _2\"></span>peratio<span class=\"_ _2\"></span>nele a<span class=\"_ _2\"></span>ctivi<span class=\"_ _2\"></span>teiten wordt in deze analyse rekening g<span class=\"_ _2\"></span>ehou<span class=\"_ _2\"></span>den m<span class=\"_ _2\"></span>et criteri<span class=\"_ _2\"></span>a zoals boe<span class=\"_ _2\"></span>tes en verb<span class=\"_ _2\"></span>eteringe<span class=\"_ _2\"></span>n aan het g<span class=\"_ _2\"></span>eleas<span class=\"_ _2\"></span>ede g<span class=\"_ _2\"></span>oed. Variabel<span class=\"_ _2\"></span>e leas<span class=\"_ _2\"></span>ebeta<span class=\"_ _2\"></span>lingen we<span class=\"_ _2\"></span>rden nie<span class=\"_ _2\"></span>t mee<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men in de waa<span class=\"_ _2\"></span>rderin<span class=\"_ _2\"></span>g van de leas<span class=\"_ _2\"></span>everplic<span class=\"_ _2\"></span>htingen<span class=\"_ _2\"></span>.T<span class=\"_ _1\"></span>o<span class=\"_ _2\"></span>elichting 2<span class=\"_ _0\"></span>4. N<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>toschuld-<span class=\"_ _2\"></span>recon<span class=\"_ _2\"></span>ciliatieDe volg<span class=\"_ _2\"></span>ende t<span class=\"_ _2\"></span>abel g<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t e<span class=\"_ _2\"></span>en over<span class=\"_ _2\"></span>zicht van de n<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>toschuld e<span class=\"_ _2\"></span>n -b<span class=\"_ _2\"></span>eweging<span class=\"_ _2\"></span>en:  Schulden uit financieringsact<span class=\"_ _2\"></span>iviteiten<span class=\"_ _4\"> </span><span class=\"ls2 ws2\">Liquide middelen</span>(In d<span class=\"_ _2\"></span>uizen<span class=\"_ _2\"></span>d \u20ac)<span class=\"_ _67\"> </span><span class=\"lsbc wsbb\">Senior </span>Senior Lease-Lease-Super Be<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>ley<span class=\"_ _2\"></span> T<span class=\"_ _0\"></span>otaal Liquide T<span class=\"_ _0\"></span>otaal Secured Secured verplich <span class=\"_ _27\"></span>-verplich <span class=\"_ _27\"></span>-Senior RCFfinanci\u00eble middelen financi\u00eble Not<span class=\"_ _2\"></span>es met<span class=\"_ _2\"></span> Not<span class=\"_ _2\"></span>es met<span class=\"_ _2\"></span> tingen <span class=\"_ _0\"></span>met tingen <span class=\"_ _0\"></span>met RCFbrutoschuld voortgezette nettoschul<span class=\"_ _2\"></span>d ver<span class=\"_ _2\"></span>va<span class=\"_ _2\"></span>l<span class=\"ls0 ws0\">-</span>ver<span class=\"_ _2\"></span>va<span class=\"_ _2\"></span>l<span class=\"ls0 ws0\">-</span>ver<span class=\"_ _2\"></span>va<span class=\"_ _2\"></span>ld<span class=\"_ _2\"></span>atu<span class=\"_ _2\"></span>m ver<span class=\"_ _2\"></span>va<span class=\"_ _2\"></span>ld<span class=\"_ _2\"></span>atu<span class=\"_ _2\"></span>m voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t<span class=\"ls0 ws0\">-</span>bedrijfsacti<span class=\"ls0 ws0\">-</span>voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t<span class=\"ls0 ws0\">-</span>dat<span class=\"_ _2\"></span>um na 1 datum na 1 jaarbin<span class=\"_ _2\"></span>nen 1 jaargezet<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span> viteitengezet<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span> jaarbin<span class=\"_ _2\"></span>nen 1 jaarbedrijfsacti<span class=\"ls0 ws0\">-</span>bedrijfsac<span class=\"ls0 ws0\">-</span>viteitentiviteitenNet<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>osch<span class=\"_ _2\"></span>uld p<span class=\"_ _2\"></span>er (23<span class=\"_ _2\"></span>4,<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>57<span class=\"_ _2\"></span>)<span class=\"_ _1e7\"> </span>(<span class=\"_ _6\"></span>7,<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>)<span class=\"_ _14a\"> </span><span class=\"ls7a ws78\">(44,026)<span class=\"_ _14a\"> </span></span>(<span class=\"_ _6\"></span>7,<span class=\"_ _6\"></span>3<span class=\"_ _6\"></span>3<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>)<span class=\"_ _87\"> </span>(4<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>09<span class=\"_ _2\"></span>0)<span class=\"_ _195\"> </span>(7,<span class=\"_ _0\"></span>960)<span class=\"_ _1b\"> </span>(34<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>39)<span class=\"_ _5f\"> </span><span class=\"ls9b ws99\">5<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>394 <span class=\"_ _12c\"> </span>(2<span class=\"_ _2\"></span>94<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>45<span class=\"_ _2\"></span>)</span>31 de<span class=\"_ _2\"></span>cem<span class=\"_ _2\"></span>ber 2021Kasstro<span class=\"_ _2\"></span>men<span class=\"_ _af\"> </span>-<span class=\"_ _17\"> </span>-<span class=\"_ _e1\"> </span>-<span class=\"_ _1b1\"> </span>-<span class=\"_ _78\"> </span>-<span class=\"_ _11c\"> </span>-<span class=\"_ _6e\"> </span>-<span class=\"_ _74\"> </span><span class=\"lsc5 wsc4\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>,9<span class=\"_ _6\"></span>0<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>)<span class=\"_ _198\"> </span>(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>,9<span class=\"_ _6\"></span>0<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>)</span>Opbrengsten<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>(13<span class=\"_ _1a\"></span>0,<span class=\"_ _0\"></span>000)<span class=\"_ _67\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _e1\"> </span>-<span class=\"_ _1b1\"> </span>-<span class=\"_ _78\"> </span>-<span class=\"_ _11c\"> </span>-<span class=\"_ _123\"> </span></span>(1<span class=\"_ _0\"></span>30,<span class=\"_ _0\"></span>000)<span class=\"_ _178\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _70\"> </span></span>(130,<span class=\"_ _0\"></span>000)uit l<span class=\"_ _2\"></span>enin<span class=\"_ _2\"></span>gen m<span class=\"_ _2\"></span>et derdenT<span class=\"_ _24\"></span>erugb<span class=\"_ _2\"></span>etali<span class=\"_ _1a\"></span>ngen 232,8<span class=\"_ _0\"></span>18 <span class=\"_ _121\"> </span>2,380 <span class=\"_ _78\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _ba\"> </span><span class=\"lsc7 wsc6\">7,<span class=\"_ _6\"></span>4<span class=\"_ _6\"></span>6<span class=\"_ _2\"></span>8<span class=\"_ _6\"></span> <span class=\"_ _8d\"> </span><span class=\"ls2 ws2\">4<span class=\"_ _2\"></span>5,090 <span class=\"_ _64\"> </span><span class=\"lsc8 wsc7\">8,1<span class=\"_ _2\"></span>07<span class=\"_ _2\"></span> <span class=\"_ _93\"> </span><span class=\"ls96 ws94\">295,863 <span class=\"_ _1d8\"> </span></span></span></span></span>-<span class=\"_ _11b\"> </span><span class=\"ls96 ws94\">295,863 </span></span>van le<span class=\"_ _2\"></span>ning<span class=\"_ _2\"></span>en me<span class=\"_ _2\"></span>t derdenAnd<span class=\"_ _2\"></span>ere no<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ash (6<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>0)<span class=\"_ _43\"> </span>1<span class=\"_ _2\"></span>,31<span class=\"_ _2\"></span>1 <span class=\"_ _70\"> </span>2<span class=\"_ _2\"></span>,022 <span class=\"_ _43\"> </span>(8,<span class=\"_ _0\"></span>981)<span class=\"_ _122\"> </span>(82)<span class=\"_ _7d\"> </span>(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>47<span class=\"_ _2\"></span>)<span class=\"_ _121\"> </span><span class=\"ls5b ws59\">(6,<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>28)<span class=\"_ _3\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _74\"> </span></span>(6<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>52<span class=\"_ _2\"></span>8)</span>bewe<span class=\"_ _2\"></span>gingen (inclusief<span class=\"ls0 ws0\"> </span>wisselk<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>ers-<span class=\"ls0 ws0\"> </span>bewe<span class=\"_ _2\"></span>gingen)Nettosch<span class=\"_ _2\"></span>uld per (132<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>489)<span class=\"_ _8d\"> </span>(3<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>47<span class=\"_ _2\"></span>9)<span class=\"_ _122\"> </span>(42<span class=\"_ _6\"></span>,0<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>4)<span class=\"_ _198\"> </span>(8<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>49)<span class=\"_ _32\"> </span>(82)<span class=\"_ _5e\"> </span>-<span class=\"_ _122\"> </span>(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>,90<span class=\"_ _2\"></span>3)<span class=\"_ _5e\"> </span><span class=\"lsce wscd\">38,488 <span class=\"_ _12c\"> </span><span class=\"ls97 ws95\">(<span class=\"_ _2\"></span>148<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>415)</span></span>31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2022De b<span class=\"_ _2\"></span>ovenstaan<span class=\"_ _2\"></span>de tab<span class=\"_ _2\"></span>el heef<span class=\"_ _6\"></span>t gee<span class=\"_ _2\"></span>n betrek<span class=\"_ _2\"></span>king op d<span class=\"_ _2\"></span>e geac<span class=\"_ _2\"></span>tiveerde fi<span class=\"_ _2\"></span>nancie<span class=\"_ _2\"></span>rings<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>osten, no<span class=\"_ _2\"></span>ch op de h<span class=\"_ _2\"></span>alfja<span class=\"_ _2\"></span>arlijks be<span class=\"_ _2\"></span>taalde i<span class=\"_ _2\"></span>ntrest (zie T<span class=\"_ _24\"></span>oe<span class=\"_ _2\"></span>lichting<span class=\"_ _2\"></span>en 21 tot 23<span class=\"_ _0\"></span>). De op<span class=\"_ _2\"></span>brengs<span class=\"_ _2\"></span>t van de transac<span class=\"_ _2\"></span>tie werd geb<span class=\"_ _2\"></span>ruik<span class=\"_ _2\"></span>t voo<span class=\"_ _2\"></span>r de her<span class=\"_ _6\"></span>financ<span class=\"_ _2\"></span>iering van o<span class=\"_ _2\"></span>nze Senior Se<span class=\"_ _2\"></span>cured Notes (incl<span class=\"_ _2\"></span>usief \u20ac 2,4 miljo<span class=\"_ _2\"></span>en aan b<span class=\"_ _2\"></span>etaald<span class=\"_ _2\"></span>e PIK<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>rente per 4 ap<span class=\"_ _2\"></span>ril) en onze RCF<span class=\"_ _0\"></span>. De non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>cas<span class=\"_ _2\"></span>h bewe<span class=\"_ _2\"></span>ging van \u20ac 0,7 miljoen he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t betrek<span class=\"_ _2\"></span>king o<span class=\"_ _2\"></span>p de half<span class=\"_ _2\"></span>jaarli<span class=\"_ _2\"></span>jkse PIK<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>rente die aan de ho<span class=\"_ _2\"></span>ofdsom word<span class=\"_ _2\"></span>t toeg<span class=\"_ _2\"></span>evoegd. D<span class=\"_ _2\"></span>e non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>cas<span class=\"_ _2\"></span>h bewe<span class=\"_ _2\"></span>ging van \u20ac 1,3 miljo<span class=\"_ _2\"></span>en is de net<span class=\"_ _2\"></span>tobewe<span class=\"_ _2\"></span>ging in o<span class=\"_ _2\"></span>pgeb<span class=\"_ _2\"></span>ouwd<span class=\"_ _2\"></span>e intresten. <span class=\"_ _1e8\"> </span><span class=\"ls2 ws2\">Liquide middelen<span class=\"_ _1e9\"> </span></span> T<span class=\"_ _24\"></span>otaal financi\u00eble Liquide middelen T<span class=\"_ _24\"></span>otaal financi\u00eble (In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)brutoschuld stopgezet<span class=\"_ _2\"></span>te stopgezet<span class=\"_ _2\"></span>te nettosc<span class=\"_ _2\"></span>huld stopgezette bedrijfsactiviteitenbedrijfsactiviteitenbedrijfsactiviteitenNet<span class=\"_ _2\"></span>tos<span class=\"_ _2\"></span>chul<span class=\"_ _2\"></span>d per 31 (<span class=\"_ _2\"></span>3<span class=\"_ _6\"></span>9.<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>5<span class=\"_ _6\"></span>8<span class=\"_ _6\"></span>)<span class=\"_ _185\"> </span><span class=\"ls89 ws87\">3<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>9 <span class=\"_ _5b\"> </span><span class=\"lsac wsaa\">(<span class=\"_ _0\"></span>35.848<span class=\"_ _0\"></span>)</span></span>dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2021Ka<span class=\"_ _0\"></span>sstromen<span class=\"_ _1ea\"> </span>-<span class=\"_ _9d\"> </span><span class=\"ls81 ws7f\">5<span class=\"_ _2\"></span>70<span class=\"_ _23\"> </span>5<span class=\"_ _2\"></span>70</span>Wijziging i<span class=\"_ _2\"></span>n 38.6<span class=\"_ _2\"></span>43 <span class=\"_ _cf\"> </span><span class=\"ls4f ws4d\">(<span class=\"_ _0\"></span>4.4<span class=\"_ _2\"></span>80)<span class=\"_ _17c\"> </span>34.<span class=\"_ _0\"></span>16<span class=\"_ _2\"></span>4 </span>toepassi<span class=\"_ _0\"></span>ngsgebiedT<span class=\"_ _24\"></span>e<span class=\"_ _2\"></span>rugb<span class=\"_ _2\"></span>etaling<span class=\"_ _2\"></span>en van leni<span class=\"_ _2\"></span>ngen 1<span class=\"_ _2\"></span>.11<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span> <span class=\"_ _a5\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _110\"> </span></span>1<span class=\"_ _2\"></span>.11<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span> met de<span class=\"_ _2\"></span>rdenNet<span class=\"_ _2\"></span>tos<span class=\"_ _2\"></span>chul<span class=\"_ _2\"></span>d per 31 -<span class=\"_ _1d6\"> </span>-<span class=\"_ _5\"> </span>-dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2022",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-122-5": {
   "value": "T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 21. Sen<span class=\"_ _0\"></span>ior Secu<span class=\"_ _1a\"></span>red No<span class=\"_ _0\"></span>tes(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _1e6\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _134\"> </span>2021</span>T<span class=\"_ _0\"></span>otaal S<span class=\"_ _2\"></span>enio<span class=\"_ _2\"></span>r Secu<span class=\"_ _2\"></span>red N<span class=\"_ _2\"></span>otes voo<span class=\"_ _2\"></span>r 132<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>355 <span class=\"_ _124\"> </span><span class=\"ls5e ws5c\">240.458<span class=\"_ _0\"></span> <span class=\"_ _2\"></span></span>voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenLanglopend deel<span class=\"_ _4a\"> </span><span class=\"lsa1 ws9f\">1<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>0<span class=\"_ _6\"></span>.74<span class=\"_ _6\"></span>5<span class=\"_ _2\"></span> <span class=\"_ _194\"> </span>2<span class=\"_ _6\"></span>3<span class=\"_ _2\"></span>3<span class=\"_ _6\"></span>.<span class=\"_ _2\"></span>74<span class=\"_ _6\"></span>4<span class=\"_ _2\"></span> <span class=\"_ _0\"></span></span>Waarvan: brutoschuld<span class=\"_ _177\"> </span><span class=\"ls53 ws51\">132.489 <span class=\"_ _65\"> </span><span class=\"ls4c ws4a\">234<span class=\"_ _0\"></span>.657 </span></span>Waar<span class=\"_ _2\"></span>van: geactivee<span class=\"_ _2\"></span>rde (<span class=\"_ _6\"></span>1<span class=\"_ _6\"></span>.<span class=\"_ _2\"></span>74<span class=\"_ _6\"></span>4<span class=\"_ _2\"></span>)<span class=\"_ _11e\"> </span><span class=\"ls69 ws67\">(9<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>3)</span>financieringsk<span class=\"_ _1a\"></span>ostenK<span class=\"_ _0\"></span>or<span class=\"_ _2\"></span>tlopend deel<span class=\"_ _5b\"> </span><span class=\"ls51 ws4f\">1.<span class=\"_ _2\"></span>61<span class=\"_ _2\"></span>1 <span class=\"_ _12c\"> </span><span class=\"ls50 ws4e\">6<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>14<span class=\"_ _2\"></span> </span></span>Waar<span class=\"_ _2\"></span>van: opgeb<span class=\"_ _2\"></span>ouwde in<span class=\"_ _2\"></span>tresten<span class=\"_ _e5\"> </span><span class=\"ls44 ws42\">3.355<span class=\"_ _32\"> </span><span class=\"ls5a ws58\">7.<span class=\"_ _6\"></span>1<span class=\"_ _6\"></span>6<span class=\"_ _2\"></span>9</span></span>Waar<span class=\"_ _2\"></span>van: geactivee<span class=\"_ _2\"></span>rde (<span class=\"_ _6\"></span>1<span class=\"_ _6\"></span>.<span class=\"_ _2\"></span>74<span class=\"_ _6\"></span>4<span class=\"_ _2\"></span>)<span class=\"_ _7e\"> </span><span class=\"lsb1 wsaf\">(4<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>)</span>financieringsk<span class=\"_ _1a\"></span>ostenOp 3 aug<span class=\"_ _2\"></span>ustus 2015 heef<span class=\"_ _6\"></span>t Belysse I<span class=\"_ _2\"></span>ssuer S.<span class=\"_ _2\"></span>\u00e0 r<span class=\"_ _0\"></span>.l. (voorhee<span class=\"_ _2\"></span>n LSF9 Balta Issu<span class=\"_ _2\"></span>er S.\u00e0 r<span class=\"_ _0\"></span>.l.) een totaalbed<span class=\"_ _2\"></span>rag van \u20ac 290,0 miljoen u<span class=\"_ _2\"></span>itge<span class=\"_ _2\"></span>geven aan Se<span class=\"_ _2\"></span>nior Se<span class=\"_ _2\"></span>cured No<span class=\"_ _2\"></span>tes met ee<span class=\"_ _2\"></span>n intrest<span class=\"_ _2\"></span>voe<span class=\"_ _2\"></span>t van 7<span class=\"_ _24\"></span>,75<span class=\"_ _0\"></span>% als o<span class=\"_ _2\"></span>nderd<span class=\"_ _2\"></span>eel van de financ<span class=\"_ _2\"></span>iering van d<span class=\"_ _2\"></span>e overname van Bal<span class=\"_ _2\"></span>ta Fina<span class=\"_ _2\"></span>nce S.\u00e0 r<span class=\"_ _0\"></span>.l. en haar d<span class=\"_ _2\"></span>ochteron<span class=\"_ _2\"></span>dern<span class=\"_ _2\"></span>eming<span class=\"_ _2\"></span>en. De ver<span class=\"_ _6\"></span>valdatum van de Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes was 15 sep<span class=\"_ _2\"></span>tember 2022. In juni, juli en aug<span class=\"_ _2\"></span>ustus 2017 heef<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>e groep e<span class=\"_ _2\"></span>en ge<span class=\"_ _2\"></span>deel<span class=\"_ _2\"></span>telijke terugb<span class=\"_ _2\"></span>etaling ui<span class=\"_ _2\"></span>tgevoe<span class=\"_ _2\"></span>rd van in totaal \u20ac 55,1 miljoen. De gro<span class=\"_ _2\"></span>ep kondigde o<span class=\"_ _2\"></span>p 2 febru<span class=\"_ _2\"></span>ari 2021 aan dat ze een overeenkomst h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t g<span class=\"_ _2\"></span>esloten met o<span class=\"_ _2\"></span>bliga<span class=\"_ _2\"></span>tiehou<span class=\"_ _2\"></span>ders di<span class=\"_ _2\"></span>e ca. 52% ver<span class=\"_ _2\"></span>tege<span class=\"_ _2\"></span>nwoordig<span class=\"_ _2\"></span>en van de totale ho<span class=\"_ _2\"></span>ofdsom van de 7<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>75% Senior Se<span class=\"_ _2\"></span>cured N<span class=\"_ _2\"></span>otes met ver<span class=\"_ _2\"></span>vald<span class=\"_ _2\"></span>ag in 2022 (de \u2018Bes<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e Notes\u2019), uitge<span class=\"_ _2\"></span>geven doo<span class=\"_ _2\"></span>r LSF9 Balta Issue<span class=\"_ _2\"></span>r S.\u00e0 r<span class=\"_ _0\"></span>.l. (de \u2018Emit<span class=\"_ _2\"></span>tent<span class=\"_ _2\"></span>\u2019) om hun Bes<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e Notes op te nem<span class=\"_ _2\"></span>en in een ruilb<span class=\"_ _2\"></span>od (het \u2018<span class=\"_ _2\"></span>Ruilbo<span class=\"_ _2\"></span>d\u2019) voor ni<span class=\"_ _2\"></span>euwe Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes met ver<span class=\"_ _2\"></span>val<span class=\"_ _2\"></span>dag 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 202<span class=\"_ _0\"></span>4 (de \u2018Nie<span class=\"_ _2\"></span>uwe Notes\u2019), om te stemmen voo<span class=\"_ _2\"></span>r bep<span class=\"_ _2\"></span>aalde w<span class=\"_ _2\"></span>ijziginge<span class=\"_ _2\"></span>n aan de voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>waarden van de Bes<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e Notes en de in<span class=\"_ _2\"></span>denture die d<span class=\"_ _2\"></span>e Best<span class=\"_ _2\"></span>aande Notes reg<span class=\"_ _2\"></span>elt (de \u2018Bes<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e Inde<span class=\"_ _2\"></span>nture\u2019) door mi<span class=\"_ _2\"></span>ddel van e<span class=\"_ _2\"></span>en verzo<span class=\"_ _2\"></span>ek om toelatin<span class=\"_ _2\"></span>g (\u2018V<span class=\"_ _1a\"></span>er<span class=\"_ _2\"></span>zoek om T<span class=\"_ _0\"></span>oelatin<span class=\"_ _2\"></span>g\u2019) en om he<span class=\"_ _2\"></span>t be<span class=\"_ _2\"></span>gin te onder<span class=\"_ _2\"></span>steunen van ee<span class=\"_ _2\"></span>n plan van re<span class=\"_ _2\"></span>geling (h<span class=\"_ _2\"></span>et \u2018Plan\u2019) krach<span class=\"_ _2\"></span>tens Deel 26 van de Br<span class=\"_ _2\"></span>itse Co<span class=\"_ _2\"></span>mpanie<span class=\"_ _2\"></span>s Act 2006 of een an<span class=\"_ _2\"></span>aloo<span class=\"_ _2\"></span>g wet<span class=\"_ _2\"></span>telijk proc<span class=\"_ _2\"></span>es in he<span class=\"_ _2\"></span>t V<span class=\"_ _0\"></span>ereni<span class=\"_ _2\"></span>gd Koninkrijk (het \u2018V<span class=\"_ _1a\"></span>er<span class=\"_ _2\"></span>zoek om ee<span class=\"_ _2\"></span>n Plan\u2019).Op 3 ma<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>t 2021 was de groe<span class=\"_ _2\"></span>p verheu<span class=\"_ _2\"></span>gd te kunnen aankondig<span class=\"_ _2\"></span>en dat ze voldo<span class=\"_ _2\"></span>end<span class=\"_ _2\"></span>e steun heef<span class=\"_ _6\"></span>t ont<span class=\"_ _2\"></span>vange<span class=\"_ _2\"></span>n voor he<span class=\"_ _2\"></span>t Ruilbod o<span class=\"_ _2\"></span>m het te imple<span class=\"_ _2\"></span>menteren zond<span class=\"_ _2\"></span>er ee<span class=\"_ _2\"></span>n plan van re<span class=\"_ _2\"></span>geling te mo<span class=\"_ _2\"></span>eten toepass<span class=\"_ _2\"></span>en. In aan<span class=\"_ _2\"></span>merk<span class=\"_ _2\"></span>ing komende h<span class=\"_ _2\"></span>oude<span class=\"_ _2\"></span>rs van de Bes<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e Notes had<span class=\"_ _2\"></span>den op geld<span class=\"_ _2\"></span>ige wijze \u20ac 233.06<span class=\"_ _0\"></span>1.<span class=\"_ _2\"></span>300 op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men (en niet op g<span class=\"_ _2\"></span>eldig<span class=\"_ _2\"></span>e wijze terugge<span class=\"_ _2\"></span>trokken<span class=\"_ _0\"></span>) in d<span class=\"_ _2\"></span>e totale hoofds<span class=\"_ _2\"></span>om (goed voo<span class=\"_ _2\"></span>r 99<span class=\"_ _0\"></span>,22%) om hun Besta<span class=\"_ _2\"></span>ande N<span class=\"_ _2\"></span>otes om te ruilen voo<span class=\"_ _2\"></span>r nieuwe Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes met ver<span class=\"_ _6\"></span>valdag 31 dec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 202<span class=\"_ _0\"></span>4 (de \u2018Nieuwe N<span class=\"_ _2\"></span>otes\u2019) of cash en te stemme<span class=\"_ _2\"></span>n voor be<span class=\"_ _2\"></span>paal<span class=\"_ _2\"></span>de wijziging<span class=\"_ _2\"></span>en aan d<span class=\"_ _2\"></span>e voor<span class=\"_ _2\"></span>waarde<span class=\"_ _2\"></span>n van de Bes<span class=\"_ _2\"></span>taande N<span class=\"_ _2\"></span>otes en de Be<span class=\"_ _2\"></span>staan<span class=\"_ _2\"></span>de Ind<span class=\"_ _2\"></span>enture doo<span class=\"_ _2\"></span>r midd<span class=\"_ _2\"></span>el van het V<span class=\"_ _1a\"></span>er<span class=\"_ _2\"></span>zoek om T<span class=\"_ _0\"></span>oelating<span class=\"_ _2\"></span>. Bijgevolg we<span class=\"_ _2\"></span>rd de Europese Sup<span class=\"_ _2\"></span>er Se<span class=\"_ _2\"></span>nior Revolving C<span class=\"_ _2\"></span>redit Facil<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y van \u20ac 61 miljoen verde<span class=\"_ _2\"></span>r verlen<span class=\"_ _2\"></span>gd tot 30 juni 2024<span class=\"_ _1a\"></span>.De intres<span class=\"_ _2\"></span>ten op de Sen<span class=\"_ _2\"></span>ior Sec<span class=\"_ _2\"></span>ured Notes b<span class=\"_ _2\"></span>edrag<span class=\"_ _2\"></span>en 7<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>75% per j<span class=\"_ _2\"></span>aar en zijn hal<span class=\"_ _2\"></span>fjaa<span class=\"_ _2\"></span>rlijks beta<span class=\"_ _2\"></span>albaar o<span class=\"_ _2\"></span>p 15 maar<span class=\"_ _6\"></span>t en 15 septemb<span class=\"_ _2\"></span>er van elk jaa<span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>, te beginne<span class=\"_ _2\"></span>n op 15 ma<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>t 2016. Als onde<span class=\"_ _2\"></span>rdeel van d<span class=\"_ _2\"></span>e boveng<span class=\"_ _2\"></span>enoe<span class=\"_ _2\"></span>mde verl<span class=\"_ _2\"></span>engin<span class=\"_ _2\"></span>g werd een PIK<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>rente van 1% per jaar toe<span class=\"_ _2\"></span>gevoe<span class=\"_ _2\"></span>gd.Op 4 apr<span class=\"_ _2\"></span>il 2022 heef<span class=\"_ _6\"></span>t de Emit<span class=\"_ _2\"></span>tent ee<span class=\"_ _2\"></span>n inschri<span class=\"_ _2\"></span>jvings<span class=\"_ _2\"></span>aanb<span class=\"_ _2\"></span>od en ee<span class=\"_ _2\"></span>n toelatingsver<span class=\"_ _2\"></span>zoek g<span class=\"_ _2\"></span>edaa<span class=\"_ _2\"></span>n met be<span class=\"_ _2\"></span>trekkin<span class=\"_ _2\"></span>g tot zijn op dat og<span class=\"_ _2\"></span>enblik u<span class=\"_ _2\"></span>itsta<span class=\"_ _2\"></span>ande \u20ac 234.027<span class=\"_ _0\"></span>.888 in hoofdsom van de Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes, sam<span class=\"_ _2\"></span>en met e<span class=\"_ _2\"></span>en geli<span class=\"_ _2\"></span>jk<span class=\"_ _2\"></span>tijdig<span class=\"_ _2\"></span>e private plaa<span class=\"_ _2\"></span>tsing van de Sen<span class=\"_ _2\"></span>ior Sec<span class=\"_ _2\"></span>ured Notes aa<span class=\"_ _2\"></span>n een b<span class=\"_ _2\"></span>esta<span class=\"_ _2\"></span>ande obli<span class=\"_ _2\"></span>gatieho<span class=\"_ _2\"></span>uder<span class=\"_ _0\"></span>. M<span class=\"_ _2\"></span>eer dan 9<span class=\"_ _2\"></span>0% van de hou<span class=\"_ _2\"></span>ders van d<span class=\"_ _2\"></span>e hoofdb<span class=\"_ _2\"></span>edra<span class=\"_ _2\"></span>gen van de No<span class=\"_ _2\"></span>tes heef<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>eel<span class=\"_ _2\"></span>genom<span class=\"_ _2\"></span>en aan h<span class=\"_ _2\"></span>et inschr<span class=\"_ _2\"></span>ijvin<span class=\"_ _2\"></span>gsaanb<span class=\"_ _2\"></span>od en h<span class=\"_ _2\"></span>et toelating<span class=\"_ _2\"></span>sverzoe<span class=\"_ _2\"></span>k, wat hee<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>t gele<span class=\"_ _2\"></span>id tot een nieuwe fi<span class=\"_ _2\"></span>nanci<span class=\"_ _2\"></span>ering voo<span class=\"_ _2\"></span>r een totaalb<span class=\"_ _2\"></span>edrag van \u20ac 130 miljoen van d<span class=\"_ _2\"></span>e Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes, met in<span class=\"_ _2\"></span>beg<span class=\"_ _2\"></span>rip van de Seni<span class=\"_ _2\"></span>or Secure<span class=\"_ _2\"></span>d Notes ui<span class=\"_ _2\"></span>tgegeven i<span class=\"_ _2\"></span>n het kade<span class=\"_ _2\"></span>r van de private pla<span class=\"_ _2\"></span>atsing en d<span class=\"_ _2\"></span>e hierna ve<span class=\"_ _2\"></span>rmel<span class=\"_ _2\"></span>de wijzigin<span class=\"_ _2\"></span>gen.In het kad<span class=\"_ _2\"></span>er van het ins<span class=\"_ _2\"></span>chrijv<span class=\"_ _2\"></span>ingsa<span class=\"_ _2\"></span>anbo<span class=\"_ _2\"></span>d en het toelating<span class=\"_ _2\"></span>sverzoe<span class=\"_ _2\"></span>k heef<span class=\"_ _6\"></span>t de Emit<span class=\"_ _2\"></span>tent ook b<span class=\"_ _2\"></span>epa<span class=\"_ _2\"></span>alde wijziging<span class=\"_ _2\"></span>en aan<span class=\"_ _2\"></span>gebra<span class=\"_ _2\"></span>cht aan d<span class=\"_ _2\"></span>e Inden<span class=\"_ _2\"></span>ture, onder m<span class=\"_ _2\"></span>eer h<span class=\"_ _2\"></span>et verlag<span class=\"_ _2\"></span>en van de a\ufb02o<span class=\"_ _2\"></span>ssingsp<span class=\"_ _2\"></span>rijs van de Se<span class=\"_ _2\"></span>nior Se<span class=\"_ _2\"></span>cured No<span class=\"_ _2\"></span>tes gedu<span class=\"_ _2\"></span>rende d<span class=\"_ _2\"></span>e peri<span class=\"_ _2\"></span>ode op of n<span class=\"_ _2\"></span>a 15 maar<span class=\"_ _6\"></span>t 2023 t<span class=\"_ _0\"></span>ot (maar met uitslu<span class=\"_ _2\"></span>iting van) de datum van a\ufb02oss<span class=\"_ _2\"></span>ing, tot 100% van d<span class=\"_ _2\"></span>e hoofds<span class=\"_ _2\"></span>om daar<span class=\"_ _2\"></span>van p<span class=\"_ _2\"></span>lus op<span class=\"_ _2\"></span>gebo<span class=\"_ _2\"></span>uwde en o<span class=\"_ _2\"></span>nbeta<span class=\"_ _2\"></span>alde intre<span class=\"_ _2\"></span>st en Aanvulle<span class=\"_ _2\"></span>nde Be<span class=\"_ _2\"></span>drage<span class=\"_ _2\"></span>n.De kosten die verb<span class=\"_ _2\"></span>onde<span class=\"_ _2\"></span>n zijn aan de ui<span class=\"_ _2\"></span>tgif<span class=\"_ _6\"></span>te van Senior Secure<span class=\"_ _2\"></span>d Notes werde<span class=\"_ _2\"></span>n opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en in de b<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>e en worden afg<span class=\"_ _2\"></span>esch<span class=\"_ _2\"></span>reven in de winst-e<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>verlies<span class=\"_ _2\"></span>rekening over de pe<span class=\"_ _2\"></span>riod<span class=\"_ _2\"></span>e van de schul<span class=\"_ _2\"></span>d in overeens<span class=\"_ _2\"></span>temming met d<span class=\"_ _2\"></span>e ef<span class=\"_ _2\"></span>fecti<span class=\"_ _2\"></span>eve-<span class=\"_ _2\"></span>rentemeth<span class=\"_ _2\"></span>ode. Hi<span class=\"_ _2\"></span>erui<span class=\"_ _2\"></span>t volgt da<span class=\"_ _2\"></span>t het be<span class=\"_ _2\"></span>drag van geac<span class=\"_ _2\"></span>tiveerde fi<span class=\"_ _2\"></span>nanci<span class=\"_ _2\"></span>erings<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>osten ui<span class=\"_ _2\"></span>tgeg<span class=\"_ _2\"></span>even geduren<span class=\"_ _2\"></span>de 2022 gelijk is a<span class=\"_ _2\"></span>an \u20ac 2,8 miljoe<span class=\"_ _2\"></span>n. Dat b<span class=\"_ _2\"></span>edrag is grotend<span class=\"_ _2\"></span>eels toe te schrijven a<span class=\"_ _2\"></span>an de ee<span class=\"_ _2\"></span>nmalig<span class=\"_ _2\"></span>e opnam<span class=\"_ _2\"></span>e in de wins<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>n-verlies<span class=\"_ _2\"></span>rekening van de res<span class=\"_ _2\"></span>terende ge<span class=\"_ _2\"></span>activee<span class=\"_ _2\"></span>rde kosten op de vro<span class=\"_ _2\"></span>egere S<span class=\"_ _2\"></span>enior Se<span class=\"_ _2\"></span>cured N<span class=\"_ _2\"></span>otes die ver<span class=\"_ _2\"></span>vallen in 2024 (\u20ac 1,3 miljoen)<span class=\"_ _1a\"></span>, ter<span class=\"_ _2\"></span>wijl een b<span class=\"_ _2\"></span>edra<span class=\"_ _2\"></span>g van \u20ac 5,1 miljoen aan financ<span class=\"_ _2\"></span>iering<span class=\"_ _2\"></span>skosten werd geac<span class=\"_ _2\"></span>tiveerd me<span class=\"_ _2\"></span>t betrek<span class=\"_ _2\"></span>king tot  de her<span class=\"_ _2\"></span>zien<span class=\"_ _2\"></span>e Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes.Het kor<span class=\"_ _2\"></span>tlop<span class=\"_ _2\"></span>end<span class=\"_ _2\"></span>e deel van d<span class=\"_ _2\"></span>e schul<span class=\"_ _2\"></span>d verbon<span class=\"_ _2\"></span>den aa<span class=\"_ _2\"></span>n de Seni<span class=\"_ _2\"></span>or Secu<span class=\"_ _2\"></span>red Notes ho<span class=\"_ _2\"></span>udt ver<span class=\"_ _2\"></span>band m<span class=\"_ _2\"></span>et de opg<span class=\"_ _2\"></span>ebo<span class=\"_ _2\"></span>uwde intres<span class=\"_ _2\"></span>ten die beta<span class=\"_ _2\"></span>albaar zijn o<span class=\"_ _2\"></span>p de volg<span class=\"_ _2\"></span>ende intrestb<span class=\"_ _2\"></span>etaal<span class=\"_ _2\"></span>datum, de PIK<span class=\"_ _1a\"></span>-intre<span class=\"_ _2\"></span>st en he<span class=\"_ _2\"></span>t deel van de gea<span class=\"_ _2\"></span>ctiveerd<span class=\"_ _2\"></span>e financ<span class=\"_ _2\"></span>ierin<span class=\"_ _2\"></span>gskosten dat zal word<span class=\"_ _2\"></span>en afges<span class=\"_ _2\"></span>chreven in de wins<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>verlies<span class=\"_ _2\"></span>rekening over de volgende 1<span class=\"_ _0\"></span>2 maanden.De zekerheid<span class=\"_ _2\"></span>sovereenkomsten die in h<span class=\"_ _2\"></span>et verle<span class=\"_ _2\"></span>den we<span class=\"_ _2\"></span>rden gesl<span class=\"_ _2\"></span>oten, blijven van k<span class=\"_ _2\"></span>racht, waard<span class=\"_ _2\"></span>oor de S<span class=\"_ _2\"></span>enior Se<span class=\"_ _2\"></span>cured Notes en de o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>bouwd<span class=\"_ _2\"></span>e intresten op d<span class=\"_ _2\"></span>e Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes col<span class=\"_ _2\"></span>lectief zij<span class=\"_ _2\"></span>n gewaarb<span class=\"_ _2\"></span>orgd. O<span class=\"_ _2\"></span>nder d<span class=\"_ _2\"></span>e Senior Secure<span class=\"_ _2\"></span>d Notes Ind<span class=\"_ _2\"></span>enture is de gro<span class=\"_ _2\"></span>ep ond<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>worp<span class=\"_ _2\"></span>en aan driemaandelij<span class=\"_ _1a\"></span>kse r<span class=\"_ _0\"></span>app<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>teri<span class=\"_ _0\"></span>ngsvereist<span class=\"_ _0\"></span>en en bepaalde bep<span class=\"_ _2\"></span>erk<span class=\"_ _2\"></span>ingen o<span class=\"_ _2\"></span>p bep<span class=\"_ _2\"></span>erk<span class=\"_ _2\"></span>te b<span class=\"_ _2\"></span>etaling<span class=\"_ _2\"></span>en en het a<span class=\"_ _2\"></span>angaan van schul<span class=\"_ _2\"></span>den. D<span class=\"_ _2\"></span>e Senior S<span class=\"_ _2\"></span>ecure<span class=\"_ _2\"></span>d Notes worden g<span class=\"_ _2\"></span>ewaarbo<span class=\"_ _2\"></span>rgd door zekerhe<span class=\"_ _2\"></span>idsrec<span class=\"_ _2\"></span>hten van eers<span class=\"_ _2\"></span>te rangorde o<span class=\"_ _2\"></span>p een aan<span class=\"_ _2\"></span>tal activa die vo<span class=\"_ _2\"></span>ornam<span class=\"_ _2\"></span>elijk be<span class=\"_ _2\"></span>trekkin<span class=\"_ _2\"></span>g hebb<span class=\"_ _2\"></span>en op a<span class=\"_ _2\"></span>andel<span class=\"_ _2\"></span>en van de bor<span class=\"_ _2\"></span>gverstrek<span class=\"_ _2\"></span>kers en bep<span class=\"_ _2\"></span>aald<span class=\"_ _2\"></span>e intragroe<span class=\"_ _2\"></span>pslen<span class=\"_ _2\"></span>ingen en -vord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en van de bo<span class=\"_ _2\"></span>rgverstre<span class=\"_ _2\"></span>kkers. In 2020 werden bijkomend<span class=\"_ _2\"></span>e zekerhede<span class=\"_ _2\"></span>n uitge<span class=\"_ _2\"></span>geven ten gunste van de obli<span class=\"_ _2\"></span>gatieho<span class=\"_ _2\"></span>uder<span class=\"_ _2\"></span>s en de Europes<span class=\"_ _2\"></span>e Super S<span class=\"_ _2\"></span>enior Revolv<span class=\"_ _2\"></span>ing Credi<span class=\"_ _2\"></span>t Facilit<span class=\"_ _2\"></span>y ba<span class=\"_ _2\"></span>nken met betrek<span class=\"_ _2\"></span>king tot het Be<span class=\"_ _2\"></span>lgisch vastgo<span class=\"_ _2\"></span>ed in Waregem en Sin<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>Baaf<span class=\"_ _2\"></span>s-Vijve. De gro<span class=\"_ _2\"></span>ep beh<span class=\"_ _2\"></span>oud<span class=\"_ _2\"></span>t de volle<span class=\"_ _2\"></span>dige ei<span class=\"_ _2\"></span>gend<span class=\"_ _2\"></span>oms<span class=\"_ _2\"></span>- en explo<span class=\"_ _2\"></span>itatiere<span class=\"_ _2\"></span>chten van de in onde<span class=\"_ _2\"></span>rpan<span class=\"_ _2\"></span>d gegeven a<span class=\"_ _2\"></span>ctiva. In geval van niet-terugbet<span class=\"_ _2\"></span>aling van de Seni<span class=\"_ _2\"></span>or Secure<span class=\"_ _2\"></span>d Notes en d<span class=\"_ _2\"></span>e daarme<span class=\"_ _2\"></span>e verbo<span class=\"_ _2\"></span>nden intrestb<span class=\"_ _2\"></span>etaling<span class=\"_ _2\"></span>en, kunn<span class=\"_ _2\"></span>en de ob<span class=\"_ _2\"></span>ligatieh<span class=\"_ _2\"></span>oude<span class=\"_ _2\"></span>rs de in onde<span class=\"_ _2\"></span>rpan<span class=\"_ _2\"></span>d gegeven a<span class=\"_ _2\"></span>ctiva terugvord<span class=\"_ _2\"></span>eren. D<span class=\"_ _2\"></span>e zek<span class=\"_ _1a\"></span>erhe<span class=\"_ _2\"></span>den op het Be<span class=\"_ _2\"></span>lgisc<span class=\"_ _2\"></span>h onroere<span class=\"_ _2\"></span>nd go<span class=\"_ _2\"></span>ed in Waregem e<span class=\"_ _2\"></span>n Sint<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>Ba<span class=\"_ _2\"></span>afs-Vijve werd<span class=\"_ _2\"></span>en vrijg<span class=\"_ _2\"></span>egeven in h<span class=\"_ _2\"></span>et kade<span class=\"_ _2\"></span>r van de ope<span class=\"_ _2\"></span>ratie afgesl<span class=\"_ _2\"></span>oten op 4 april 2022, ter<span class=\"_ _2\"></span>wijl B<span class=\"_ _2\"></span>entley zich ga<span class=\"_ _2\"></span>rant stelde.De zekerhe<span class=\"_ _2\"></span>den waarb<span class=\"_ _2\"></span>orge<span class=\"_ _2\"></span>n ook de Su<span class=\"_ _2\"></span>per Se<span class=\"_ _2\"></span>nior Revolvin<span class=\"_ _2\"></span>g Credi<span class=\"_ _2\"></span>t Facilit<span class=\"_ _2\"></span>y (zie T<span class=\"_ _24\"></span>o<span class=\"_ _2\"></span>elich<span class=\"_ _2\"></span>ting 22) en bepa<span class=\"_ _2\"></span>alde h<span class=\"_ _2\"></span>edgin<span class=\"_ _2\"></span>g-verplic<span class=\"_ _2\"></span>htinge<span class=\"_ _2\"></span>n. Overee<span class=\"_ _2\"></span>nkomstig de voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>waarden van de Intercre<span class=\"_ _2\"></span>ditor Agreeme<span class=\"_ _2\"></span>nt, in geval van terugvo<span class=\"_ _2\"></span>rderin<span class=\"_ _2\"></span>g van de zekerheid over he<span class=\"_ _2\"></span>t onde<span class=\"_ _2\"></span>rpand, zull<span class=\"_ _2\"></span>en de ho<span class=\"_ _2\"></span>uder<span class=\"_ _2\"></span>s van Senior S<span class=\"_ _2\"></span>ecure<span class=\"_ _2\"></span>d Notes opb<span class=\"_ _2\"></span>rengsten o<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>vangen van de terug<span class=\"_ _2\"></span>vorderin<span class=\"_ _2\"></span>g van het ond<span class=\"_ _2\"></span>erpan<span class=\"_ _2\"></span>d maar en<span class=\"_ _2\"></span>kel na schul<span class=\"_ _2\"></span>dafbo<span class=\"_ _2\"></span>uw met b<span class=\"_ _2\"></span>etrekk<span class=\"_ _2\"></span>ing tot de Supe<span class=\"_ _2\"></span>r Senior Revolv<span class=\"_ _2\"></span>ing Credi<span class=\"_ _2\"></span>t Facilit<span class=\"_ _2\"></span>y en n<span class=\"_ _2\"></span>adat b<span class=\"_ _2\"></span>epaal<span class=\"_ _2\"></span>de he<span class=\"_ _2\"></span>dging<span class=\"_ _2\"></span>-ver<span class=\"_ _2\"></span>plichtin<span class=\"_ _2\"></span>gen volled<span class=\"_ _2\"></span>ig zijn terugb<span class=\"_ _2\"></span>etaal<span class=\"_ _2\"></span>d. Alle der<span class=\"_ _2\"></span>gelijke opbre<span class=\"_ _2\"></span>ngsten zullen, na<span class=\"_ _2\"></span>dat alle ver<span class=\"_ _2\"></span>plich<span class=\"_ _2\"></span>tingen k<span class=\"_ _2\"></span>rachtens de Sup<span class=\"_ _2\"></span>er Senio<span class=\"_ _2\"></span>r Revolving Cre<span class=\"_ _2\"></span>dit Facili<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y en derg<span class=\"_ _2\"></span>elijke hedg<span class=\"_ _2\"></span>ing<span class=\"_ _2\"></span>-verplic<span class=\"_ _2\"></span>htinge<span class=\"_ _2\"></span>n werden teru<span class=\"_ _2\"></span>gbeta<span class=\"_ _2\"></span>ald, op e<span class=\"_ _2\"></span>en pro rata ma<span class=\"_ _2\"></span>nier gebr<span class=\"_ _2\"></span>uik<span class=\"_ _2\"></span>t word<span class=\"_ _2\"></span>en om alle ver<span class=\"_ _2\"></span>plich<span class=\"_ _2\"></span>tingen zoals aa<span class=\"_ _2\"></span>nge<span class=\"_ _2\"></span>gaan onde<span class=\"_ _2\"></span>r de Ind<span class=\"_ _2\"></span>enture en ie<span class=\"_ _2\"></span>dere an<span class=\"_ _2\"></span>dere verp<span class=\"_ _2\"></span>lichting di<span class=\"_ _2\"></span>e toege<span class=\"_ _2\"></span>laten en ver<span class=\"_ _2\"></span>zekerd werd door he<span class=\"_ _2\"></span>t onde<span class=\"_ _2\"></span>rpand vol<span class=\"_ _2\"></span>gens de Ind<span class=\"_ _2\"></span>enture, terug te bet<span class=\"_ _2\"></span>alen op e<span class=\"_ _2\"></span>en geli<span class=\"_ _2\"></span>jkwa<span class=\"_ _2\"></span>ardige e<span class=\"_ _2\"></span>n propor<span class=\"_ _2\"></span>tionele<span class=\"_ _0\"></span> basis.Wij beves<span class=\"_ _2\"></span>tigen d<span class=\"_ _2\"></span>at wij over de vers<span class=\"_ _2\"></span>lagp<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de aan all<span class=\"_ _2\"></span>e convenanten h<span class=\"_ _2\"></span>ebb<span class=\"_ _2\"></span>en volda<span class=\"_ _2\"></span>an.T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 22. B<span class=\"_ _0\"></span>ank<span class=\"_ _0\"></span>- en o<span class=\"_ _0\"></span>veri<span class=\"_ _1a\"></span>ge leni<span class=\"_ _0\"></span>ngen  De on<span class=\"_ _2\"></span>ders<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e tabel g<span class=\"_ _2\"></span>eef<span class=\"_ _6\"></span>t een over<span class=\"_ _2\"></span>zicht van de ba<span class=\"_ _2\"></span>nk<span class=\"_ _0\"></span>- e<span class=\"_ _2\"></span>n overige l<span class=\"_ _2\"></span>eninge<span class=\"_ _2\"></span>n die be<span class=\"_ _2\"></span>stonde<span class=\"_ _2\"></span>n op 31 decem<span class=\"_ _2\"></span>ber 2022 e<span class=\"_ _2\"></span>n 31 dec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 2021:(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _9e\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _5f\"> </span>2021</span>T<span class=\"_ _0\"></span>otaal b<span class=\"_ _2\"></span>ank<span class=\"_ _1a\"></span>- en overige leni<span class=\"_ _2\"></span>ngen vo<span class=\"_ _2\"></span>or voor<span class=\"_ _2\"></span>tg<span class=\"_ _2\"></span>ezet<span class=\"_ _2\"></span>te 50.350 <span class=\"_ _8c\"> </span><span class=\"ls0 ws0\">1<span class=\"_ _2\"></span>04<span class=\"_ _2\"></span>.081 </span>bedrijfsactiviteitenK<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tlo<span class=\"_ _2\"></span>pen<span class=\"_ _2\"></span>d deel voo<span class=\"_ _2\"></span>r 41.59<span class=\"_ _2\"></span>0 <span class=\"_ _85\"> </span>4<span class=\"_ _2\"></span>3.<span class=\"_ _2\"></span>687 voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenOverige lease<span class=\"_ _0\"></span>verplichtingen<span class=\"_ _17\"> </span><span class=\"lsd wsd\">25<span class=\"_ _2\"></span>.57<span class=\"_ _6\"></span>7 <span class=\"_ _94\"> </span><span class=\"ls8e ws8c\">25<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>620<span class=\"_ _2\"></span> </span></span>Sale-<span class=\"_ _2\"></span>and-leaseback verplich<span class=\"_ _1a\"></span>tingen<span class=\"_ _93\"> </span><span class=\"ls4f ws4d\">16<span class=\"_ _2\"></span>.427<span class=\"_ _98\"> </span><span class=\"ls40 ws3e\">18.405</span></span>Waar<span class=\"_ _2\"></span>van: geactivee<span class=\"_ _2\"></span>rde financ<span class=\"_ _2\"></span>iering<span class=\"_ _2\"></span>skosten met betre<span class=\"_ _2\"></span>kking (290<span class=\"_ _0\"></span>)<span class=\"_ _121\"> </span><span class=\"ls69 ws67\">(3<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>8)</span>to<span class=\"_ _0\"></span>t de sale<span class=\"_ _2\"></span>-and-<span class=\"_ _2\"></span>leasebackGea<span class=\"_ _2\"></span>ctiveerd<span class=\"_ _2\"></span>e financ<span class=\"_ _2\"></span>iering<span class=\"_ _2\"></span>skosten (<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>24)<span class=\"_ _45\"> </span><span class=\"ls0 ws0\">-</span>met b<span class=\"_ _2\"></span>etrekkin<span class=\"_ _2\"></span>g tot SSRCFK<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tlo<span class=\"_ _2\"></span>pen<span class=\"_ _2\"></span>d deel voo<span class=\"_ _2\"></span>r 8<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>76<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span> <span class=\"_ _160\"> </span><span class=\"ls4f ws4d\">60.<span class=\"_ _2\"></span>393 </span>voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenOverige lease<span class=\"_ _0\"></span>verplichtingen<span class=\"_ _48\"> </span><span class=\"ls0 ws0\">6.872 <span class=\"_ _7e\"> </span><span class=\"ls69 ws67\">5.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>67<span class=\"_ _2\"></span> </span></span>Sale-<span class=\"_ _2\"></span>and-leaseback verplich<span class=\"_ _1a\"></span>tingen<span class=\"_ _7e\"> </span><span class=\"ls8a ws88\">1<span class=\"_ _2\"></span>.9<span class=\"_ _6\"></span>78<span class=\"_ _2\"></span> <span class=\"_ _6f\"> </span>1<span class=\"_ _2\"></span>.9<span class=\"_ _6\"></span>2<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span> <span class=\"_ _0\"></span></span>Waar<span class=\"_ _2\"></span>van: geactivee<span class=\"_ _2\"></span>rde financ<span class=\"_ _2\"></span>iering<span class=\"_ _2\"></span>skosten met betre<span class=\"_ _2\"></span>kking (4<span class=\"_ _2\"></span>8)<span class=\"_ _174\"> </span>(4<span class=\"_ _2\"></span>8)to<span class=\"_ _0\"></span>t de sale<span class=\"_ _2\"></span>-and-<span class=\"_ _2\"></span>leasebackBentley RCF<span class=\"_ _1e2\"> </span>-<span class=\"_ _e4\"> </span><span class=\"ls5a ws58\">7.<span class=\"_ _2\"></span>9<span class=\"_ _6\"></span>6<span class=\"_ _6\"></span>0<span class=\"_ _6\"></span> <span class=\"_ _0\"></span></span>Supe<span class=\"_ _2\"></span>r Senior RC<span class=\"_ _2\"></span>F (SSRCF)<span class=\"_ _f3\"> </span><span class=\"ls90 ws8e\">82 <span class=\"_ _6f\"> </span><span class=\"ls4e ws4c\">45.090 </span></span>Gea<span class=\"_ _2\"></span>ctiveerd<span class=\"_ _2\"></span>e financ<span class=\"_ _2\"></span>iering<span class=\"_ _2\"></span>skosten (<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>24)<span class=\"_ _45\"> </span><span class=\"ls0 ws0\">-</span>met b<span class=\"_ _2\"></span>etrekkin<span class=\"_ _2\"></span>g tot SSRCFT<span class=\"_ _0\"></span>otaal s<span class=\"_ _2\"></span>top<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te -<span class=\"_ _11c\"> </span><span class=\"ls92 ws90\">3<span class=\"_ _2\"></span>9.<span class=\"_ _26\"></span>4<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>3<span class=\"_ _6\"></span> <span class=\"_ _0\"></span></span>bedrijfsactiviteitenWat de financie<span class=\"_ _2\"></span>rings<span class=\"_ _2\"></span>overeenkomsten van de groe<span class=\"_ _2\"></span>p betref<span class=\"_ _6\"></span>t, voor<span class=\"_ _2\"></span>ziet de do<span class=\"_ _2\"></span>cume<span class=\"_ _2\"></span>ntatie in ee<span class=\"_ _2\"></span>n neu<span class=\"_ _2\"></span>tralisatie van de wijziging<span class=\"_ _2\"></span>en in bo<span class=\"_ _2\"></span>ekh<span class=\"_ _2\"></span>oudkun<span class=\"_ _2\"></span>dige no<span class=\"_ _2\"></span>rmen. Al<span class=\"_ _2\"></span>s dusdani<span class=\"_ _2\"></span>g heef<span class=\"_ _6\"></span>t de toepas<span class=\"_ _2\"></span>sing van IFRS 16 gee<span class=\"_ _2\"></span>n gevolge<span class=\"_ _2\"></span>n voor de financ<span class=\"_ _2\"></span>iering van d<span class=\"_ _2\"></span>e groep. We zullen de Sc<span class=\"_ _2\"></span>huldgra<span class=\"_ _2\"></span>ad blij<span class=\"_ _2\"></span>ven bere<span class=\"_ _2\"></span>kenen in overeens<span class=\"_ _2\"></span>temming met d<span class=\"_ _2\"></span>e defini<span class=\"_ _2\"></span>tie in onze financ<span class=\"_ _2\"></span>iering<span class=\"_ _2\"></span>sovereenkomst (met ui<span class=\"_ _2\"></span>tsluitin<span class=\"_ _2\"></span>g van IFRS 16 beh<span class=\"_ _2\"></span>alve voor sa<span class=\"_ _2\"></span>le<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>and<span class=\"_ _2\"></span>-l<span class=\"_ _2\"></span>easeb<span class=\"_ _2\"></span>ack). BankleningenOp 3 aug<span class=\"_ _2\"></span>ustus 2015 hebb<span class=\"_ _2\"></span>en LSF9 Belysse I<span class=\"_ _2\"></span>ssuer S.<span class=\"_ _2\"></span>\u00e0 r<span class=\"_ _0\"></span>.l. en LSF9 Belysse Investm<span class=\"_ _2\"></span>ents S.\u00e0 r<span class=\"_ _0\"></span>.l. ee<span class=\"_ _2\"></span>n overeenkomst van zes jaar afge<span class=\"_ _2\"></span>sloten die voo<span class=\"_ _2\"></span>rziet i<span class=\"_ _2\"></span>n een Europes<span class=\"_ _2\"></span>e Supe<span class=\"_ _2\"></span>r Senior Revolving C<span class=\"_ _2\"></span>redit Facil<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y van \u20ac 40,0 miljoen; deze werd in 2016 v<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>rhoo<span class=\"_ _2\"></span>gd tot \u20ac 45,0 miljo<span class=\"_ _2\"></span>en, in 2017 t<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>t \u20ac 68,0 miljoen e<span class=\"_ _2\"></span>n uiteind<span class=\"_ _2\"></span>elijk in janu<span class=\"_ _2\"></span>ari 2020 opnieu<span class=\"_ _2\"></span>w verlaa<span class=\"_ _2\"></span>gd naar  \u20ac 61,<span class=\"_ _0\"></span>0 m<span class=\"_ _2\"></span>iljoe<span class=\"_ _2\"></span>n.Op 18 juli 2017 heef<span class=\"_ _6\"></span>t de groep o<span class=\"_ _2\"></span>pnieuw o<span class=\"_ _2\"></span>nder<span class=\"_ _2\"></span>hande<span class=\"_ _2\"></span>ld over de overeen<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>omst e<span class=\"_ _2\"></span>n gunstig<span class=\"_ _2\"></span>ere comm<span class=\"_ _2\"></span>erci\u00ebl<span class=\"_ _2\"></span>e voor<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>en verkre<span class=\"_ _2\"></span>gen voor h<span class=\"_ _2\"></span>aar Europes<span class=\"_ _2\"></span>e Super S<span class=\"_ _2\"></span>enior Revolv<span class=\"_ _2\"></span>ing Cre<span class=\"_ _2\"></span>ditFacilit<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, waa<span class=\"_ _2\"></span>ronder e<span class=\"_ _2\"></span>en verla<span class=\"_ _2\"></span>ging van de o<span class=\"_ _2\"></span>orsp<span class=\"_ _2\"></span>ronkelijke marge van 3,75<span class=\"_ _0\"></span>% p<span class=\"_ _2\"></span>er jaar in au<span class=\"_ _2\"></span>gustus 2015 naar e<span class=\"_ _2\"></span>en gemi<span class=\"_ _2\"></span>ddel<span class=\"_ _2\"></span>de marge van m<span class=\"_ _2\"></span>inder d<span class=\"_ _2\"></span>an 2,00% pe<span class=\"_ _2\"></span>r jaar op de actue<span class=\"_ _2\"></span>le Schul<span class=\"_ _2\"></span>dgraad<span class=\"_ _2\"></span>. De Europes<span class=\"_ _2\"></span>e Supe<span class=\"_ _2\"></span>r Senior Revolv<span class=\"_ _2\"></span>ing Cre<span class=\"_ _2\"></span>dit Facili<span class=\"_ _2\"></span>ty wo<span class=\"_ _2\"></span>rdt gewaarb<span class=\"_ _2\"></span>orgd d<span class=\"_ _2\"></span>oor zekerheid<span class=\"_ _2\"></span>srechten van ee<span class=\"_ _2\"></span>rste rango<span class=\"_ _2\"></span>rde over het on<span class=\"_ _2\"></span>derpa<span class=\"_ _2\"></span>nd dat oo<span class=\"_ _2\"></span>k de Seni<span class=\"_ _2\"></span>or Secu<span class=\"_ _2\"></span>red Notes en d<span class=\"_ _2\"></span>e garantie<span class=\"_ _2\"></span>s waarbo<span class=\"_ _2\"></span>rgt. In he<span class=\"_ _2\"></span>t kader van de Europ<span class=\"_ _2\"></span>ese Sup<span class=\"_ _2\"></span>er Senio<span class=\"_ _2\"></span>r Revolving Cre<span class=\"_ _2\"></span>dit Facili<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y kan een k<span class=\"_ _2\"></span>rediet<span class=\"_ _2\"></span>vers<span class=\"_ _2\"></span>trekker een n<span class=\"_ _2\"></span>evenfacili<span class=\"_ _2\"></span>teit, zoals bank<span class=\"_ _2\"></span>voo<span class=\"_ _2\"></span>rsch<span class=\"_ _2\"></span>ot<span class=\"_ _2\"></span>ten, garanties, kor<span class=\"_ _2\"></span>tet<span class=\"_ _1a\"></span>ermijn<span class=\"_ _2\"></span>lening<span class=\"_ _2\"></span>en, der<span class=\"_ _2\"></span>ivaten of valutafac<span class=\"_ _2\"></span>iliteiten, ter bes<span class=\"_ _2\"></span>chikk<span class=\"_ _2\"></span>ing stelle<span class=\"_ _2\"></span>n aan ee<span class=\"_ _2\"></span>n kredie<span class=\"_ _2\"></span>tneme<span class=\"_ _2\"></span>r of een ge<span class=\"_ _2\"></span>lieerd<span class=\"_ _2\"></span>e onde<span class=\"_ _2\"></span>rnemi<span class=\"_ _2\"></span>ng van een k<span class=\"_ _2\"></span>redietn<span class=\"_ _2\"></span>emer<span class=\"_ _0\"></span>, mi<span class=\"_ _2\"></span>ts aan be<span class=\"_ _2\"></span>paal<span class=\"_ _2\"></span>de opsc<span class=\"_ _2\"></span>hor<span class=\"_ _2\"></span>tend<span class=\"_ _2\"></span>e voor<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>en is volda<span class=\"_ _2\"></span>an, in pla<span class=\"_ _2\"></span>ats van zijn gehe<span class=\"_ _2\"></span>le of ge<span class=\"_ _2\"></span>deel<span class=\"_ _2\"></span>telijke niet<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>be<span class=\"_ _2\"></span>nut<span class=\"_ _2\"></span>te verbintenis ui<span class=\"_ _2\"></span>t hoofd<span class=\"_ _2\"></span>e van de Europese Su<span class=\"_ _2\"></span>per Se<span class=\"_ _2\"></span>nior Revolvi<span class=\"_ _2\"></span>ng Credi<span class=\"_ _2\"></span>t Facilit<span class=\"_ _2\"></span>y. Bedra<span class=\"_ _2\"></span>gen op<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>omen on<span class=\"_ _2\"></span>der d<span class=\"_ _2\"></span>e E<span class=\"_ _1a\"></span>urope<span class=\"_ _2\"></span>se Sup<span class=\"_ _2\"></span>er Senio<span class=\"_ _2\"></span>r Revolving C<span class=\"_ _2\"></span>redit Facil<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y kunne<span class=\"_ _2\"></span>n gebr<span class=\"_ _2\"></span>uik<span class=\"_ _2\"></span>t worde<span class=\"_ _2\"></span>n voor werkkap<span class=\"_ _2\"></span>itaal e<span class=\"_ _2\"></span>n ande<span class=\"_ _2\"></span>re algem<span class=\"_ _2\"></span>ene b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>fsdo<span class=\"_ _2\"></span>elei<span class=\"_ _2\"></span>nden van de Bep<span class=\"_ _2\"></span>erk<span class=\"_ _2\"></span>te Groe<span class=\"_ _2\"></span>p (z<span class=\"_ _1a\"></span>oals vastg<span class=\"_ _2\"></span>eleg<span class=\"_ _2\"></span>d in het contra<span class=\"_ _2\"></span>ct)<span class=\"_ _0\"></span>, o<span class=\"_ _2\"></span>peratio<span class=\"_ _2\"></span>nele h<span class=\"_ _2\"></span>erstr<span class=\"_ _2\"></span>ucturerin<span class=\"_ _2\"></span>gen of toe<span class=\"_ _2\"></span>gelaten reorga<span class=\"_ _2\"></span>nisaties van d<span class=\"_ _2\"></span>e groep. De overee<span class=\"_ _2\"></span>nkomst bevat geb<span class=\"_ _2\"></span>ruikelijke en bepa<span class=\"_ _2\"></span>alde sp<span class=\"_ _2\"></span>eci<span class=\"_ _2\"></span>fieke bevestigende<span class=\"_ _1a\"></span> leningsconv<span class=\"_ _0\"></span>enanten en<span class=\"_ _1a\"></span> beperkende convenanten, zoals e<span class=\"_ _2\"></span>en 'springe<span class=\"_ _2\"></span>nde' financi\u00ebl<span class=\"_ _2\"></span>e convenan<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>\u2019 (op basis van de totale net<span class=\"_ _2\"></span>tosc<span class=\"_ _2\"></span>huldgra<span class=\"_ _2\"></span>ad) en ee<span class=\"_ _2\"></span>n jaarlijkse garantie<span class=\"_ _2\"></span>dekk<span class=\"_ _2\"></span>ings<span class=\"_ _2\"></span>toets. De Europes<span class=\"_ _2\"></span>e Supe<span class=\"_ _2\"></span>r Senior Revolv<span class=\"_ _2\"></span>ing Credi<span class=\"_ _2\"></span>t Facilit<span class=\"_ _2\"></span>y word<span class=\"_ _2\"></span>t evenee<span class=\"_ _2\"></span>ns gega<span class=\"_ _2\"></span>rande<span class=\"_ _2\"></span>erd doo<span class=\"_ _2\"></span>r elke borg<span class=\"_ _2\"></span>verstrek<span class=\"_ _2\"></span>ker<span class=\"_ _24\"></span>. I<span class=\"_ _2\"></span>n 2020 werden bijkomen<span class=\"_ _2\"></span>de zekerhed<span class=\"_ _2\"></span>en uitg<span class=\"_ _2\"></span>egeven ten guns<span class=\"_ _2\"></span>te van de obligatie<span class=\"_ _2\"></span>houd<span class=\"_ _2\"></span>ers en d<span class=\"_ _2\"></span>e Europese Sup<span class=\"_ _2\"></span>er Se<span class=\"_ _2\"></span>nior Revolvin<span class=\"_ _2\"></span>g Credi<span class=\"_ _2\"></span>t Facilit<span class=\"_ _2\"></span>y ban<span class=\"_ _2\"></span>ken met b<span class=\"_ _2\"></span>etrekkin<span class=\"_ _2\"></span>g tot het Belgis<span class=\"_ _2\"></span>ch vastgo<span class=\"_ _2\"></span>ed in Warege<span class=\"_ _2\"></span>m en Sint-Baafs<span class=\"_ _2\"></span>-Vijve. Overee<span class=\"_ _2\"></span>nkomstig de voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>waarden van de Intercredi<span class=\"_ _2\"></span>tor Agreemen<span class=\"_ _2\"></span>t, in geval van terugvord<span class=\"_ _2\"></span>ering van de zekerheid over h<span class=\"_ _2\"></span>et onde<span class=\"_ _2\"></span>rpand<span class=\"_ _2\"></span>, zullen de ho<span class=\"_ _2\"></span>uder<span class=\"_ _2\"></span>s van de Seni<span class=\"_ _2\"></span>or Secu<span class=\"_ _2\"></span>red Notes en d<span class=\"_ _2\"></span>e Senior T<span class=\"_ _0\"></span>erm Loan Facili<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y banken opb<span class=\"_ _2\"></span>rengs<span class=\"_ _2\"></span>ten ont<span class=\"_ _2\"></span>vangen van de teru<span class=\"_ _2\"></span>gvorde<span class=\"_ _2\"></span>ring van het on<span class=\"_ _2\"></span>derpa<span class=\"_ _2\"></span>nd, maar e<span class=\"_ _2\"></span>nkel na schuld<span class=\"_ _2\"></span>afbo<span class=\"_ _2\"></span>uw met betrek<span class=\"_ _2\"></span>king tot de Europes<span class=\"_ _2\"></span>e Supe<span class=\"_ _2\"></span>r Senior Revolv<span class=\"_ _2\"></span>ing Cre<span class=\"_ _2\"></span>dit Facilit<span class=\"_ _2\"></span>y en na<span class=\"_ _2\"></span>dat b<span class=\"_ _2\"></span>epaal<span class=\"_ _2\"></span>de he<span class=\"_ _2\"></span>dging<span class=\"_ _2\"></span>-ver<span class=\"_ _2\"></span>plichtin<span class=\"_ _2\"></span>gen volle<span class=\"_ _2\"></span>dig terugbetaald zijn. Op 9 ok<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>er 2020 heef<span class=\"_ _6\"></span>t de groep overe<span class=\"_ _2\"></span>enkomsten onde<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tekend met elk van ha<span class=\"_ _2\"></span>ar kred<span class=\"_ _2\"></span>iet<span class=\"_ _2\"></span>verstrek<span class=\"_ _2\"></span>kers krachtens haar b<span class=\"_ _2\"></span>esta<span class=\"_ _2\"></span>ande Europe<span class=\"_ _2\"></span>se Supe<span class=\"_ _2\"></span>r Senio<span class=\"_ _2\"></span>r Revolving Cre<span class=\"_ _2\"></span>dit Facilit<span class=\"_ _2\"></span>y om d<span class=\"_ _2\"></span>e ver<span class=\"_ _2\"></span>valdatum te wijzige<span class=\"_ _2\"></span>n en te verlen<span class=\"_ _2\"></span>gen van 11 augus<span class=\"_ _2\"></span>tus 2021 tot minstens 30 juni 2022. De ver<span class=\"_ _2\"></span>valda<span class=\"_ _2\"></span>tum werd verder ve<span class=\"_ _2\"></span>rlen<span class=\"_ _2\"></span>gd tot 30 juni 202<span class=\"_ _0\"></span>4 na d<span class=\"_ _2\"></span>e succ<span class=\"_ _2\"></span>esvolle wijziging e<span class=\"_ _2\"></span>n verlen<span class=\"_ _2\"></span>ging van de S<span class=\"_ _2\"></span>enior Se<span class=\"_ _2\"></span>cured N<span class=\"_ _2\"></span>otes zoals bes<span class=\"_ _2\"></span>chreven in T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 21. Per 4 apr<span class=\"_ _2\"></span>il 2022 werd de Europese Sup<span class=\"_ _2\"></span>er Se<span class=\"_ _2\"></span>nior Revolvin<span class=\"_ _2\"></span>g Credi<span class=\"_ _2\"></span>t Facilit<span class=\"_ _2\"></span>y van \u20ac 61 miljoen terugb<span class=\"_ _2\"></span>etaal<span class=\"_ _2\"></span>d en ver<span class=\"_ _2\"></span>vang<span class=\"_ _2\"></span>en doo<span class=\"_ _2\"></span>r een Sup<span class=\"_ _2\"></span>er Senio<span class=\"_ _2\"></span>r Revolving Cre<span class=\"_ _2\"></span>dit Facili<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y van \u20ac 45 miljo<span class=\"_ _2\"></span>en. De zekerhede<span class=\"_ _2\"></span>n op het Be<span class=\"_ _2\"></span>lgisch o<span class=\"_ _2\"></span>nroeren<span class=\"_ _2\"></span>d goe<span class=\"_ _2\"></span>d in Waregem en Sint-Baaf<span class=\"_ _2\"></span>s-Vijve werde<span class=\"_ _2\"></span>n vrijg<span class=\"_ _2\"></span>egeven in h<span class=\"_ _2\"></span>et kader van de op<span class=\"_ _2\"></span>eratie afge<span class=\"_ _2\"></span>sloten op 4 ap<span class=\"_ _2\"></span>ril 2022, terw<span class=\"_ _2\"></span>ijl Bentley zic<span class=\"_ _2\"></span>h garant s<span class=\"_ _2\"></span>telde.Wij beves<span class=\"_ _2\"></span>tigen d<span class=\"_ _2\"></span>at wij over de vers<span class=\"_ _2\"></span>lagp<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de aan all<span class=\"_ _2\"></span>e convenanten h<span class=\"_ _2\"></span>ebb<span class=\"_ _2\"></span>en volda<span class=\"_ _2\"></span>an.Financieringso<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>oms<span class=\"_ _2\"></span>ten BentleyBPS Parent Inc. en a<span class=\"_ _2\"></span>ndere do<span class=\"_ _2\"></span>chterond<span class=\"_ _2\"></span>erne<span class=\"_ _2\"></span>minge<span class=\"_ _2\"></span>n zijn op 1 febru<span class=\"_ _2\"></span>ari 2017 met Fif<span class=\"_ _6\"></span>th Third Bank en and<span class=\"_ _2\"></span>ere finan<span class=\"_ _2\"></span>ci\u00eble instelling<span class=\"_ _2\"></span>en (de \u2018Kredie<span class=\"_ _2\"></span>tver<span class=\"_ _2\"></span>strekkers\u2019) ee<span class=\"_ _2\"></span>n gesyn<span class=\"_ _2\"></span>dice<span class=\"_ _2\"></span>erde kredi<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>facili<span class=\"_ _2\"></span>teit (de 'Fif<span class=\"_ _2\"></span>th Third C<span class=\"_ _2\"></span>redi<span class=\"_ _2\"></span>t Agreemen<span class=\"_ _2\"></span>t') van $ 51,0 miljoe<span class=\"_ _2\"></span>n aang<span class=\"_ _2\"></span>egaan<span class=\"_ _2\"></span>. De kre<span class=\"_ _2\"></span>diet<span class=\"_ _2\"></span>facili<span class=\"_ _2\"></span>teiten ond<span class=\"_ _2\"></span>er de Fi<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>th Third Cre<span class=\"_ _2\"></span>dit Agree<span class=\"_ _2\"></span>ment b<span class=\"_ _2\"></span>esta<span class=\"_ _2\"></span>an uit: (i) e<span class=\"_ _2\"></span>en door<span class=\"_ _2\"></span>lop<span class=\"_ _2\"></span>ende k<span class=\"_ _2\"></span>rediet<span class=\"_ _2\"></span>fa<span class=\"_ _2\"></span>ciliteit van v<span class=\"_ _2\"></span>ijf jaar vo<span class=\"_ _2\"></span>or $ 18,0 miljoe<span class=\"_ _2\"></span>n versch<span class=\"_ _2\"></span>uldigd e<span class=\"_ _2\"></span>n beta<span class=\"_ _2\"></span>albaar o<span class=\"_ _2\"></span>p 31 januari 2022, waar<span class=\"_ _2\"></span>van de be<span class=\"_ _2\"></span>schik<span class=\"_ _2\"></span>baarh<span class=\"_ _2\"></span>eid afh<span class=\"_ _2\"></span>ankelijk is van onder<span class=\"_ _2\"></span>ligge<span class=\"_ _2\"></span>nde bes<span class=\"_ _2\"></span>chikb<span class=\"_ _2\"></span>are activa, en (ii) e<span class=\"_ _2\"></span>en Sen<span class=\"_ _2\"></span>ior T<span class=\"_ _0\"></span>erm Loan Facilit<span class=\"_ _2\"></span>y van vijf ja<span class=\"_ _2\"></span>ar voor $ 33,0 miljo<span class=\"_ _2\"></span>en (\u2018Ben<span class=\"_ _2\"></span>tley T<span class=\"_ _24\"></span>er<span class=\"_ _2\"></span>m Loan\u2019) die werd terug<span class=\"_ _2\"></span>betaa<span class=\"_ _2\"></span>ld in 2017<span class=\"_ _24\"></span>. De ve<span class=\"_ _2\"></span>rplich<span class=\"_ _2\"></span>tingen o<span class=\"_ _2\"></span>nder de Fi<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>th Third Cre<span class=\"_ _2\"></span>dit Agree<span class=\"_ _2\"></span>ment zijn g<span class=\"_ _2\"></span>ewaarbo<span class=\"_ _2\"></span>rgd doo<span class=\"_ _2\"></span>r zekerhede<span class=\"_ _2\"></span>n die ges<span class=\"_ _2\"></span>teld werde<span class=\"_ _2\"></span>n op zo goed a<span class=\"_ _2\"></span>ls alle ac<span class=\"_ _2\"></span>tiva van BPS Parent Inc. en zijn d<span class=\"_ _2\"></span>ochteron<span class=\"_ _2\"></span>dern<span class=\"_ _2\"></span>eming<span class=\"_ _2\"></span>en ten gunste van de kre<span class=\"_ _2\"></span>diet<span class=\"_ _2\"></span>vers<span class=\"_ _2\"></span>trekkers. De Fi<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>th Third C<span class=\"_ _2\"></span>redit Agreeme<span class=\"_ _2\"></span>nt bevat beves<span class=\"_ _2\"></span>tigen<span class=\"_ _2\"></span>de en ne<span class=\"_ _2\"></span>gatieve convena<span class=\"_ _2\"></span>nten en and<span class=\"_ _2\"></span>ere beta<span class=\"_ _2\"></span>lingsb<span class=\"_ _2\"></span>epe<span class=\"_ _2\"></span>rkin<span class=\"_ _2\"></span>gen voor B<span class=\"_ _2\"></span>PS Parent Inc. en zijn dochter<span class=\"_ _0\"></span>ondernemingen. Sommige conv<span class=\"_ _0\"></span>enanten beperk<span class=\"_ _0\"></span>en de Schul<span class=\"_ _2\"></span>dgraa<span class=\"_ _2\"></span>d en investering<span class=\"_ _2\"></span>en van BPS Parent Inc. e<span class=\"_ _2\"></span>n zijn doc<span class=\"_ _2\"></span>hteronder<span class=\"_ _2\"></span>nemin<span class=\"_ _2\"></span>gen en vere<span class=\"_ _2\"></span>isen het a<span class=\"_ _2\"></span>anhou<span class=\"_ _2\"></span>den van bep<span class=\"_ _2\"></span>aald<span class=\"_ _2\"></span>e financi<span class=\"_ _2\"></span>\u00eble ratio\u2019<span class=\"_ _0\"></span>s, zoals g<span class=\"_ _2\"></span>edefin<span class=\"_ _2\"></span>ieerd in d<span class=\"_ _2\"></span>e Fif<span class=\"_ _6\"></span>th Third Cre<span class=\"_ _2\"></span>dit Agreem<span class=\"_ _2\"></span>ent. Als voo<span class=\"_ _2\"></span>rzorgsm<span class=\"_ _2\"></span>aatrege<span class=\"_ _2\"></span>l hebb<span class=\"_ _2\"></span>en we op 11 maar<span class=\"_ _6\"></span>t 2020 de door<span class=\"_ _2\"></span>lope<span class=\"_ _2\"></span>nde k<span class=\"_ _2\"></span>rediet<span class=\"_ _2\"></span>fac<span class=\"_ _2\"></span>iliteit van $ 18,0 miljoe<span class=\"_ _2\"></span>n volledi<span class=\"_ _2\"></span>g opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en om te bean<span class=\"_ _2\"></span>two<span class=\"_ _2\"></span>orden a<span class=\"_ _2\"></span>an onze liquidi<span class=\"_ _2\"></span>teits<span class=\"_ _2\"></span>- en werk<span class=\"_ _2\"></span>kapita<span class=\"_ _2\"></span>alnod<span class=\"_ _2\"></span>en op kor<span class=\"_ _2\"></span>te termijn. In Q4 2020 heb<span class=\"_ _2\"></span>ben we de h<span class=\"_ _2\"></span>elf<span class=\"_ _6\"></span>t van het uits<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e be<span class=\"_ _2\"></span>drag terugb<span class=\"_ _2\"></span>etaald. I<span class=\"_ _2\"></span>n dec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 2021 werd de doo<span class=\"_ _2\"></span>rlop<span class=\"_ _2\"></span>end<span class=\"_ _2\"></span>e kredi<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>facili<span class=\"_ _2\"></span>teit verle<span class=\"_ _2\"></span>ngd tot juni 2022 voor e<span class=\"_ _2\"></span>en be<span class=\"_ _2\"></span>drag van $ 15,0 miljo<span class=\"_ _2\"></span>en. In het ka<span class=\"_ _2\"></span>der van de trans<span class=\"_ _2\"></span>actie op 4 a<span class=\"_ _2\"></span>pril werd het ui<span class=\"_ _2\"></span>tstaan<span class=\"_ _2\"></span>de be<span class=\"_ _2\"></span>drag van $ 9<span class=\"_ _0\"></span>,0 miljoen teru<span class=\"_ _2\"></span>gbeta<span class=\"_ _2\"></span>ald en werd de fac<span class=\"_ _2\"></span>iliteit afg<span class=\"_ _2\"></span>esloten.FactoringIn het kad<span class=\"_ _2\"></span>er van de no<span class=\"_ _2\"></span>rmale b<span class=\"_ _2\"></span>edri<span class=\"_ _2\"></span>jfsui<span class=\"_ _2\"></span>toefening, heef<span class=\"_ _6\"></span>t de groe<span class=\"_ _2\"></span>p inges<span class=\"_ _2\"></span>chreven op t<span class=\"_ _2\"></span>wee no<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>rec<span class=\"_ _2\"></span>ourse financieringsovereenkomsten, waarbij z<span class=\"_ _0\"></span>e hand<span class=\"_ _2\"></span>elsvorder<span class=\"_ _2\"></span>ingen di<span class=\"_ _2\"></span>e voor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>vl<span class=\"_ _2\"></span>oeie<span class=\"_ _2\"></span>n uit de n<span class=\"_ _2\"></span>ormal<span class=\"_ _2\"></span>e be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteit kan verkop<span class=\"_ _2\"></span>en aan no<span class=\"_ _2\"></span>minale waa<span class=\"_ _2\"></span>rde waar<span class=\"_ _2\"></span>van be<span class=\"_ _2\"></span>paal<span class=\"_ _2\"></span>de rese<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ves en vergo<span class=\"_ _2\"></span>edin<span class=\"_ _2\"></span>gen word<span class=\"_ _2\"></span>en afgeho<span class=\"_ _2\"></span>ude<span class=\"_ _2\"></span>n. Het kre<span class=\"_ _2\"></span>dietrisic<span class=\"_ _2\"></span>o dat ge<span class=\"_ _2\"></span>paard ga<span class=\"_ _2\"></span>at met de gefa<span class=\"_ _2\"></span>ctorde vorderin<span class=\"_ _2\"></span>gen is overge<span class=\"_ _2\"></span>drage<span class=\"_ _2\"></span>n aan de factoring<span class=\"_ _2\"></span>onde<span class=\"_ _2\"></span>rnemin<span class=\"_ _2\"></span>g, die di<span class=\"_ _2\"></span>t risico o<span class=\"_ _2\"></span>p haar b<span class=\"_ _2\"></span>eur<span class=\"_ _2\"></span>t h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t overgedra<span class=\"_ _2\"></span>gen aan e<span class=\"_ _2\"></span>en kre<span class=\"_ _2\"></span>diet<span class=\"_ _2\"></span>ver<span class=\"_ _2\"></span>zekeringsmaa<span class=\"_ _2\"></span>tschap<span class=\"_ _2\"></span>pij. In het kad<span class=\"_ _2\"></span>er van de non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>reco<span class=\"_ _2\"></span>urse overee<span class=\"_ _2\"></span>nkomsten int de groe<span class=\"_ _2\"></span>p beta<span class=\"_ _2\"></span>lingen van k<span class=\"_ _2\"></span>lanten nam<span class=\"_ _2\"></span>ens de fac<span class=\"_ _2\"></span>toringon<span class=\"_ _2\"></span>derne<span class=\"_ _2\"></span>ming aan wie d<span class=\"_ _2\"></span>e vorderin<span class=\"_ _2\"></span>gen zijn ge<span class=\"_ _2\"></span>factord. Aangezien v<span class=\"_ _2\"></span>rijwel alle risi<span class=\"_ _2\"></span>co\u2019<span class=\"_ _0\"></span>s en voord<span class=\"_ _2\"></span>elen van e<span class=\"_ _2\"></span>igend<span class=\"_ _2\"></span>om zijn overge<span class=\"_ _2\"></span>dragen<span class=\"_ _2\"></span>, worden d<span class=\"_ _2\"></span>e hande<span class=\"_ _2\"></span>lsvorderi<span class=\"_ _2\"></span>ngen di<span class=\"_ _2\"></span>e zijn toegewezen aan de factorin<span class=\"_ _2\"></span>gond<span class=\"_ _2\"></span>erne<span class=\"_ _2\"></span>minge<span class=\"_ _2\"></span>n niet lang<span class=\"_ _2\"></span>er op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men in de balans.In 2022 blijve<span class=\"_ _2\"></span>n de voor<span class=\"_ _6\"></span>tgezette be<span class=\"_ _2\"></span>drij<span class=\"_ _2\"></span>fsac<span class=\"_ _2\"></span>tiviteiten e<span class=\"_ _2\"></span>en dee<span class=\"_ _2\"></span>l van de vorderin<span class=\"_ _2\"></span>gen op<span class=\"_ _2\"></span>nem<span class=\"_ _2\"></span>en naar rato van hun aanho<span class=\"_ _2\"></span>uden<span class=\"_ _2\"></span>de be<span class=\"_ _2\"></span>trokkenheid, overee<span class=\"_ _2\"></span>nkomstig IFRS 9 (\u20ac 5,<span class=\"_ _1a\"></span>0 miljo<span class=\"_ _2\"></span>en)<span class=\"_ _0\"></span>. (2021: \u20ac 7<span class=\"_ _24\"></span>,5 milj<span class=\"_ _2\"></span>oen)T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 23<span class=\"_ _0\"></span>. Leas<span class=\"_ _0\"></span>esDe le<span class=\"_ _2\"></span>aseverpli<span class=\"_ _2\"></span>chtinge<span class=\"_ _2\"></span>n zijn afgen<span class=\"_ _2\"></span>omen van \u20ac 51,0 milj<span class=\"_ _2\"></span>oen per 31 de<span class=\"_ _2\"></span>cemb<span class=\"_ _2\"></span>er 2021 tot \u20ac 50,5 miljoen p<span class=\"_ _2\"></span>er 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2022. Op het ei<span class=\"_ _2\"></span>nde van 2022 be<span class=\"_ _2\"></span>draag<span class=\"_ _2\"></span>t de overeen<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>omstig<span class=\"_ _2\"></span>e leas<span class=\"_ _2\"></span>everplich<span class=\"_ _2\"></span>ting met b<span class=\"_ _2\"></span>etrekki<span class=\"_ _2\"></span>ng tot IFRS 16 (<span class=\"_ _0\"></span>exclusief s<span class=\"_ _2\"></span>ale<span class=\"_ _2\"></span>-and<span class=\"_ _2\"></span>-l<span class=\"_ _2\"></span>ease<span class=\"_ _2\"></span>back) \u20ac 32,4 miljoe<span class=\"_ _2\"></span>n. De verp<span class=\"_ _2\"></span>lichtin<span class=\"_ _2\"></span>g werd gewaarde<span class=\"_ _2\"></span>erd tegen d<span class=\"_ _2\"></span>e conta<span class=\"_ _2\"></span>nte waarde van de re<span class=\"_ _2\"></span>sterende l<span class=\"_ _2\"></span>easeb<span class=\"_ _2\"></span>etalin<span class=\"_ _2\"></span>gen, verdis<span class=\"_ _2\"></span>conteerd tegen e<span class=\"_ _2\"></span>en vooraf b<span class=\"_ _2\"></span>epaal<span class=\"_ _2\"></span>de disc<span class=\"_ _2\"></span>ontering<span class=\"_ _2\"></span>svoet. De gro<span class=\"_ _2\"></span>ep past ver<span class=\"_ _2\"></span>schill<span class=\"_ _2\"></span>ende dis<span class=\"_ _2\"></span>conterin<span class=\"_ _2\"></span>gsvoeten toe, afhan<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>elijk van het t<span class=\"_ _2\"></span>yp<span class=\"_ _2\"></span>e actief (geb<span class=\"_ _2\"></span>ouwen of ma<span class=\"_ _2\"></span>chine<span class=\"_ _2\"></span>s<span class=\"_ _1a\"></span>), de leaseterm<span class=\"_ _2\"></span>ijn, de ge<span class=\"_ _2\"></span>ografisc<span class=\"_ _2\"></span>he regio, de r<span class=\"_ _2\"></span>isicop<span class=\"_ _2\"></span>remie (van 1,80% tot 3%<span class=\"_ _0\"></span>) en de varia<span class=\"_ _2\"></span>biliteit van d<span class=\"_ _2\"></span>e basisren<span class=\"_ _2\"></span>tev<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>et (gebas<span class=\"_ _2\"></span>eerd op d<span class=\"_ _2\"></span>e mark<span class=\"_ _2\"></span>tswap<span class=\"_ _2\"></span>rentes van 31 decemb<span class=\"_ _2\"></span>er 2018)<span class=\"_ _0\"></span>. De toe<span class=\"_ _2\"></span>gep<span class=\"_ _2\"></span>aste implic<span class=\"_ _2\"></span>iete rentevoet is afhankelijk van de l<span class=\"_ _2\"></span>ocatie e<span class=\"_ _2\"></span>n de resteren<span class=\"_ _2\"></span>de loo<span class=\"_ _2\"></span>ptijd van de overee<span class=\"_ _2\"></span>nkomst. V<span class=\"_ _0\"></span>oo<span class=\"_ _2\"></span>r contrac<span class=\"_ _2\"></span>ten binne<span class=\"_ _2\"></span>n Eur<span class=\"_ _1a\"></span>opa li<span class=\"_ _2\"></span>gt deze tussen 0 e<span class=\"_ _2\"></span>n 2,8%. In de VS ligt de margina<span class=\"_ _2\"></span>le lenin<span class=\"_ _2\"></span>grentevoet tusse<span class=\"_ _2\"></span>n 3,4 en 6,<span class=\"_ _0\"></span>9<span class=\"_ _2\"></span>%.De le<span class=\"_ _2\"></span>aseoveree<span class=\"_ _2\"></span>nkomsten onde<span class=\"_ _2\"></span>r IFRS 16 hebb<span class=\"_ _2\"></span>en ee<span class=\"_ _2\"></span>n resteren<span class=\"_ _2\"></span>de loo<span class=\"_ _2\"></span>ptijd tusse<span class=\"_ _2\"></span>n 1 en 8 jaar<span class=\"_ _0\"></span>. Als al<span class=\"_ _2\"></span>ternatief voor he<span class=\"_ _2\"></span>t uit<span class=\"_ _2\"></span>voere<span class=\"_ _2\"></span>n van een be<span class=\"_ _2\"></span>oord<span class=\"_ _2\"></span>eling o<span class=\"_ _2\"></span>p bijzondere waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g, zijn wij ui<span class=\"_ _2\"></span>tgeg<span class=\"_ _2\"></span>aan van eerd<span class=\"_ _2\"></span>ere be<span class=\"_ _2\"></span>oorde<span class=\"_ _2\"></span>lingen of l<span class=\"_ _2\"></span>ease<span class=\"_ _2\"></span>overeenkomsten verlie<span class=\"_ _2\"></span>slatend zijn \u2013 pe<span class=\"_ _2\"></span>r 31 decemb<span class=\"_ _2\"></span>er 2022 waren er g<span class=\"_ _2\"></span>een ver<span class=\"_ _2\"></span>lieslaten<span class=\"_ _2\"></span>de overeenk<span class=\"_ _0\"></span>oms<span class=\"_ _2\"></span>ten.Wat de financie<span class=\"_ _2\"></span>rings<span class=\"_ _2\"></span>overeenkomsten van de groe<span class=\"_ _2\"></span>p betref<span class=\"_ _6\"></span>t, voor<span class=\"_ _2\"></span>ziet de do<span class=\"_ _2\"></span>cume<span class=\"_ _2\"></span>ntatie in ee<span class=\"_ _2\"></span>n neu<span class=\"_ _2\"></span>tralisatie van de wijziging<span class=\"_ _2\"></span>en in bo<span class=\"_ _2\"></span>ekh<span class=\"_ _2\"></span>oudkun<span class=\"_ _2\"></span>dige no<span class=\"_ _2\"></span>rmen. Al<span class=\"_ _2\"></span>s dusdani<span class=\"_ _2\"></span>g heef<span class=\"_ _6\"></span>t de toepas<span class=\"_ _2\"></span>sing van IFRS 16 gee<span class=\"_ _2\"></span>n gevolge<span class=\"_ _2\"></span>n voor de financ<span class=\"_ _2\"></span>iering van d<span class=\"_ _2\"></span>e groep. We zullen de Sc<span class=\"_ _2\"></span>huldgra<span class=\"_ _2\"></span>ad blij<span class=\"_ _2\"></span>ven bere<span class=\"_ _2\"></span>kenen in overeens<span class=\"_ _2\"></span>temming met d<span class=\"_ _2\"></span>e defini<span class=\"_ _2\"></span>tie in onze financieringsovereenkomst.Boek<span class=\"_ _2\"></span>waa<span class=\"_ _2\"></span>rden van de le<span class=\"_ _2\"></span>aseverpl<span class=\"_ _2\"></span>ichting<span class=\"_ _2\"></span>en en bewe<span class=\"_ _2\"></span>ging<span class=\"_ _2\"></span>en in 2022: IFRS 16 excl. Sale<span class=\"_ _2\"></span>-and<span class=\"_ _2\"></span>-(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)sale<span class=\"_ _2\"></span>-and<span class=\"_ _2\"></span>-T<span class=\"_ _24\"></span>otaalleasebackleasebackPer 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2021<span class=\"_ _8d\"> </span><span class=\"ls44 ws42\">31<span class=\"_ _2\"></span>.033 <span class=\"_ _126\"> </span></span>19<span class=\"_ _0\"></span>.998 <span class=\"_ _95\"> </span><span class=\"ls44 ws42\">51<span class=\"_ _2\"></span>.030 </span>Aanschaf<span class=\"_ _2\"></span>fingen<span class=\"_ _170\"> </span><span class=\"ls5b ws59\">5<span class=\"_ _2\"></span>.70<span class=\"_ _2\"></span>4 <span class=\"_ _79\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _66\"> </span></span>5<span class=\"_ _2\"></span>.70<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span> </span>V<span class=\"_ _0\"></span>erkopen<span class=\"_ _1bb\"> </span><span class=\"ls8e ws8c\">(29)<span class=\"_ _af\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _11a\"> </span></span>(2<span class=\"_ _2\"></span>9)</span>Financieringsk<span class=\"_ _1a\"></span>osten<span class=\"_ _3a\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _47\"> </span>48<span class=\"_ _e4\"> </span>48</span>Aangroe<span class=\"_ _2\"></span>i van intrest<span class=\"_ _1d3\"> </span>1.<span class=\"_ _2\"></span>330 <span class=\"_ _178\"> </span><span class=\"ls4d ws4b\">465<span class=\"_ _1e\"> </span><span class=\"ls5b ws59\">1<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>95<span class=\"_ _2\"></span> </span></span>Betalinge<span class=\"_ _2\"></span>n<span class=\"_ _112\"> </span>(6<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>49<span class=\"_ _2\"></span>)<span class=\"_ _13c\"> </span><span class=\"lsb4 wsb2\">(2.4<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>)<span class=\"_ _1d2\"> </span><span class=\"ls93 ws91\">(<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>94)</span></span>Wisselk<span class=\"_ _0\"></span>oersef<span class=\"_ _2\"></span>fect<span class=\"_ _ca\"> </span><span class=\"ls0 ws0\">86<span class=\"_ _2\"></span>0 <span class=\"_ _7a\"> </span>-<span class=\"_ _43\"> </span><span class=\"ls6 ws6\">860</span></span>Per 31 decem<span class=\"_ _2\"></span>ber 2022<span class=\"_ _7d\"> </span>32<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>49 <span class=\"_ _123\"> </span><span class=\"ls0 ws0\">18.0<span class=\"_ _2\"></span>66 <span class=\"_ _1b\"> </span><span class=\"ls44 ws42\">50.<span class=\"_ _2\"></span>515 </span></span>K<span class=\"_ _0\"></span>or<span class=\"_ _2\"></span>tlopende 6.872 <span class=\"_ _11f\"> </span><span class=\"ls8a ws88\">1<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>0<span class=\"_ _6\"></span> <span class=\"_ _75\"> </span></span>8.801 leasev<span class=\"_ _1a\"></span>erplichti<span class=\"_ _1a\"></span>ngenLanglopende 25.<span class=\"_ _2\"></span>57<span class=\"_ _2\"></span>7 <span class=\"_ _138\"> </span><span class=\"ls59 ws57\">1<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>6 <span class=\"_ _93\"> </span><span class=\"ls5b ws59\">41<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>4 </span></span>leasev<span class=\"_ _1a\"></span>erplichti<span class=\"_ _1a\"></span>ngenT<span class=\"_ _24\"></span>otaal 32<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>49 <span class=\"_ _123\"> </span><span class=\"ls0 ws0\">18<span class=\"_ _2\"></span>.066 <span class=\"_ _1b\"> </span><span class=\"ls44 ws42\">5<span class=\"_ _2\"></span>0.51<span class=\"_ _2\"></span>5 </span></span>leasev<span class=\"_ _0\"></span>erplichtingen(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _9e\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _5f\"> </span>2021</span>T<span class=\"_ _0\"></span>otaal c<span class=\"_ _2\"></span>onta<span class=\"_ _2\"></span>nte waar<span class=\"_ _2\"></span>de van<span class=\"_ _1a\"></span> leasev<span class=\"_ _0\"></span>erplichtingen (e<span class=\"_ _0\"></span>xclusief<span class=\"_ _0\"></span> geactiveerde 50.<span class=\"_ _2\"></span>854 <span class=\"_ _e\"> </span>51.<span class=\"_ _2\"></span>417 financieringsk<span class=\"_ _0\"></span>osten) v<span class=\"_ _0\"></span>oor voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenBinnen h<span class=\"_ _2\"></span>et jaar<span class=\"_ _17c\"> </span>8.849 <span class=\"_ _12c\"> </span><span class=\"ls5a ws58\">7.<span class=\"_ _6\"></span>3<span class=\"_ _6\"></span>9<span class=\"_ _6\"></span>1<span class=\"_ _6\"></span> <span class=\"_ _0\"></span></span>Lang<span class=\"_ _2\"></span>er dan 1 jaar e<span class=\"_ _2\"></span>n niet lan<span class=\"_ _2\"></span>ger dan 3<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>.9<span class=\"_ _6\"></span>24<span class=\"_ _2\"></span> <span class=\"_ _e\"> </span><span class=\"ls0 ws0\">29<span class=\"_ _0\"></span>.860 </span>5 jaarLang<span class=\"_ _2\"></span>er dan 5 jaar<span class=\"_ _fd\"> </span><span class=\"ls40 ws3e\">8.080 <span class=\"_ _98\"> </span><span class=\"ls4f ws4d\">14.166 </span></span>T<span class=\"_ _0\"></span>otaal s<span class=\"_ _2\"></span>top<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te -<span class=\"_ _13c\"> </span><span class=\"ls92 ws90\">3<span class=\"_ _2\"></span>9.<span class=\"_ _6\"></span>7<span class=\"_ _2\"></span>5<span class=\"_ _6\"></span>8<span class=\"_ _2\"></span> <span class=\"_ _0\"></span></span>bedrijfsactiviteitenDe gro<span class=\"_ _2\"></span>ep heef<span class=\"_ _6\"></span>t voorui<span class=\"_ _2\"></span>tzie<span class=\"_ _2\"></span>ndhei<span class=\"_ _2\"></span>d gebr<span class=\"_ _2\"></span>uik<span class=\"_ _2\"></span>t bij h<span class=\"_ _2\"></span>et bep<span class=\"_ _2\"></span>alen van de leas<span class=\"_ _2\"></span>etermijn wann<span class=\"_ _2\"></span>eer het c<span class=\"_ _2\"></span>ontract o<span class=\"_ _2\"></span>pties b<span class=\"_ _2\"></span>evat om de le<span class=\"_ _2\"></span>aseovere<span class=\"_ _2\"></span>enkomst te verleng<span class=\"_ _2\"></span>en of te be\u00ebi<span class=\"_ _2\"></span>ndige<span class=\"_ _2\"></span>n. Naas<span class=\"_ _2\"></span>t de impa<span class=\"_ _2\"></span>ct op de o<span class=\"_ _2\"></span>peratio<span class=\"_ _2\"></span>nele a<span class=\"_ _2\"></span>ctivi<span class=\"_ _2\"></span>teiten wordt in deze analyse rekening g<span class=\"_ _2\"></span>ehou<span class=\"_ _2\"></span>den m<span class=\"_ _2\"></span>et criteri<span class=\"_ _2\"></span>a zoals boe<span class=\"_ _2\"></span>tes en verb<span class=\"_ _2\"></span>eteringe<span class=\"_ _2\"></span>n aan het g<span class=\"_ _2\"></span>eleas<span class=\"_ _2\"></span>ede g<span class=\"_ _2\"></span>oed. Variabel<span class=\"_ _2\"></span>e leas<span class=\"_ _2\"></span>ebeta<span class=\"_ _2\"></span>lingen we<span class=\"_ _2\"></span>rden nie<span class=\"_ _2\"></span>t mee<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men in de waa<span class=\"_ _2\"></span>rderin<span class=\"_ _2\"></span>g van de leas<span class=\"_ _2\"></span>everplic<span class=\"_ _2\"></span>htingen<span class=\"_ _2\"></span>.T<span class=\"_ _1\"></span>o<span class=\"_ _2\"></span>elichting 2<span class=\"_ _0\"></span>4. N<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>toschuld-<span class=\"_ _2\"></span>recon<span class=\"_ _2\"></span>ciliatieDe volg<span class=\"_ _2\"></span>ende t<span class=\"_ _2\"></span>abel g<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t e<span class=\"_ _2\"></span>en over<span class=\"_ _2\"></span>zicht van de n<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>toschuld e<span class=\"_ _2\"></span>n -b<span class=\"_ _2\"></span>eweging<span class=\"_ _2\"></span>en:  Schulden uit financieringsact<span class=\"_ _2\"></span>iviteiten<span class=\"_ _4\"> </span><span class=\"ls2 ws2\">Liquide middelen</span>(In d<span class=\"_ _2\"></span>uizen<span class=\"_ _2\"></span>d \u20ac)<span class=\"_ _67\"> </span><span class=\"lsbc wsbb\">Senior </span>Senior Lease-Lease-Super Be<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>ley<span class=\"_ _2\"></span> T<span class=\"_ _0\"></span>otaal Liquide T<span class=\"_ _0\"></span>otaal Secured Secured verplich <span class=\"_ _27\"></span>-verplich <span class=\"_ _27\"></span>-Senior RCFfinanci\u00eble middelen financi\u00eble Not<span class=\"_ _2\"></span>es met<span class=\"_ _2\"></span> Not<span class=\"_ _2\"></span>es met<span class=\"_ _2\"></span> tingen <span class=\"_ _0\"></span>met tingen <span class=\"_ _0\"></span>met RCFbrutoschuld voortgezette nettoschul<span class=\"_ _2\"></span>d ver<span class=\"_ _2\"></span>va<span class=\"_ _2\"></span>l<span class=\"ls0 ws0\">-</span>ver<span class=\"_ _2\"></span>va<span class=\"_ _2\"></span>l<span class=\"ls0 ws0\">-</span>ver<span class=\"_ _2\"></span>va<span class=\"_ _2\"></span>ld<span class=\"_ _2\"></span>atu<span class=\"_ _2\"></span>m ver<span class=\"_ _2\"></span>va<span class=\"_ _2\"></span>ld<span class=\"_ _2\"></span>atu<span class=\"_ _2\"></span>m voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t<span class=\"ls0 ws0\">-</span>bedrijfsacti<span class=\"ls0 ws0\">-</span>voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t<span class=\"ls0 ws0\">-</span>dat<span class=\"_ _2\"></span>um na 1 datum na 1 jaarbin<span class=\"_ _2\"></span>nen 1 jaargezet<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span> viteitengezet<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span> jaarbin<span class=\"_ _2\"></span>nen 1 jaarbedrijfsacti<span class=\"ls0 ws0\">-</span>bedrijfsac<span class=\"ls0 ws0\">-</span>viteitentiviteitenNet<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>osch<span class=\"_ _2\"></span>uld p<span class=\"_ _2\"></span>er (23<span class=\"_ _2\"></span>4,<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>57<span class=\"_ _2\"></span>)<span class=\"_ _1e7\"> </span>(<span class=\"_ _6\"></span>7,<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>)<span class=\"_ _14a\"> </span><span class=\"ls7a ws78\">(44,026)<span class=\"_ _14a\"> </span></span>(<span class=\"_ _6\"></span>7,<span class=\"_ _6\"></span>3<span class=\"_ _6\"></span>3<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>)<span class=\"_ _87\"> </span>(4<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>09<span class=\"_ _2\"></span>0)<span class=\"_ _195\"> </span>(7,<span class=\"_ _0\"></span>960)<span class=\"_ _1b\"> </span>(34<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>39)<span class=\"_ _5f\"> </span><span class=\"ls9b ws99\">5<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>394 <span class=\"_ _12c\"> </span>(2<span class=\"_ _2\"></span>94<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>45<span class=\"_ _2\"></span>)</span>31 de<span class=\"_ _2\"></span>cem<span class=\"_ _2\"></span>ber 2021Kasstro<span class=\"_ _2\"></span>men<span class=\"_ _af\"> </span>-<span class=\"_ _17\"> </span>-<span class=\"_ _e1\"> </span>-<span class=\"_ _1b1\"> </span>-<span class=\"_ _78\"> </span>-<span class=\"_ _11c\"> </span>-<span class=\"_ _6e\"> </span>-<span class=\"_ _74\"> </span><span class=\"lsc5 wsc4\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>,9<span class=\"_ _6\"></span>0<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>)<span class=\"_ _198\"> </span>(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>,9<span class=\"_ _6\"></span>0<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>)</span>Opbrengsten<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>(13<span class=\"_ _1a\"></span>0,<span class=\"_ _0\"></span>000)<span class=\"_ _67\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _e1\"> </span>-<span class=\"_ _1b1\"> </span>-<span class=\"_ _78\"> </span>-<span class=\"_ _11c\"> </span>-<span class=\"_ _123\"> </span></span>(1<span class=\"_ _0\"></span>30,<span class=\"_ _0\"></span>000)<span class=\"_ _178\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _70\"> </span></span>(130,<span class=\"_ _0\"></span>000)uit l<span class=\"_ _2\"></span>enin<span class=\"_ _2\"></span>gen m<span class=\"_ _2\"></span>et derdenT<span class=\"_ _24\"></span>erugb<span class=\"_ _2\"></span>etali<span class=\"_ _1a\"></span>ngen 232,8<span class=\"_ _0\"></span>18 <span class=\"_ _121\"> </span>2,380 <span class=\"_ _78\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _ba\"> </span><span class=\"lsc7 wsc6\">7,<span class=\"_ _6\"></span>4<span class=\"_ _6\"></span>6<span class=\"_ _2\"></span>8<span class=\"_ _6\"></span> <span class=\"_ _8d\"> </span><span class=\"ls2 ws2\">4<span class=\"_ _2\"></span>5,090 <span class=\"_ _64\"> </span><span class=\"lsc8 wsc7\">8,1<span class=\"_ _2\"></span>07<span class=\"_ _2\"></span> <span class=\"_ _93\"> </span><span class=\"ls96 ws94\">295,863 <span class=\"_ _1d8\"> </span></span></span></span></span>-<span class=\"_ _11b\"> </span><span class=\"ls96 ws94\">295,863 </span></span>van le<span class=\"_ _2\"></span>ning<span class=\"_ _2\"></span>en me<span class=\"_ _2\"></span>t derdenAnd<span class=\"_ _2\"></span>ere no<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ash (6<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>0)<span class=\"_ _43\"> </span>1<span class=\"_ _2\"></span>,31<span class=\"_ _2\"></span>1 <span class=\"_ _70\"> </span>2<span class=\"_ _2\"></span>,022 <span class=\"_ _43\"> </span>(8,<span class=\"_ _0\"></span>981)<span class=\"_ _122\"> </span>(82)<span class=\"_ _7d\"> </span>(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>47<span class=\"_ _2\"></span>)<span class=\"_ _121\"> </span><span class=\"ls5b ws59\">(6,<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>28)<span class=\"_ _3\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _74\"> </span></span>(6<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>52<span class=\"_ _2\"></span>8)</span>bewe<span class=\"_ _2\"></span>gingen (inclusief<span class=\"ls0 ws0\"> </span>wisselk<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>ers-<span class=\"ls0 ws0\"> </span>bewe<span class=\"_ _2\"></span>gingen)Nettosch<span class=\"_ _2\"></span>uld per (132<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>489)<span class=\"_ _8d\"> </span>(3<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>47<span class=\"_ _2\"></span>9)<span class=\"_ _122\"> </span>(42<span class=\"_ _6\"></span>,0<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>4)<span class=\"_ _198\"> </span>(8<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>49)<span class=\"_ _32\"> </span>(82)<span class=\"_ _5e\"> </span>-<span class=\"_ _122\"> </span>(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>,90<span class=\"_ _2\"></span>3)<span class=\"_ _5e\"> </span><span class=\"lsce wscd\">38,488 <span class=\"_ _12c\"> </span><span class=\"ls97 ws95\">(<span class=\"_ _2\"></span>148<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>415)</span></span>31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2022De b<span class=\"_ _2\"></span>ovenstaan<span class=\"_ _2\"></span>de tab<span class=\"_ _2\"></span>el heef<span class=\"_ _6\"></span>t gee<span class=\"_ _2\"></span>n betrek<span class=\"_ _2\"></span>king op d<span class=\"_ _2\"></span>e geac<span class=\"_ _2\"></span>tiveerde fi<span class=\"_ _2\"></span>nancie<span class=\"_ _2\"></span>rings<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>osten, no<span class=\"_ _2\"></span>ch op de h<span class=\"_ _2\"></span>alfja<span class=\"_ _2\"></span>arlijks be<span class=\"_ _2\"></span>taalde i<span class=\"_ _2\"></span>ntrest (zie T<span class=\"_ _24\"></span>oe<span class=\"_ _2\"></span>lichting<span class=\"_ _2\"></span>en 21 tot 23<span class=\"_ _0\"></span>). De op<span class=\"_ _2\"></span>brengs<span class=\"_ _2\"></span>t van de transac<span class=\"_ _2\"></span>tie werd geb<span class=\"_ _2\"></span>ruik<span class=\"_ _2\"></span>t voo<span class=\"_ _2\"></span>r de her<span class=\"_ _6\"></span>financ<span class=\"_ _2\"></span>iering van o<span class=\"_ _2\"></span>nze Senior Se<span class=\"_ _2\"></span>cured Notes (incl<span class=\"_ _2\"></span>usief \u20ac 2,4 miljo<span class=\"_ _2\"></span>en aan b<span class=\"_ _2\"></span>etaald<span class=\"_ _2\"></span>e PIK<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>rente per 4 ap<span class=\"_ _2\"></span>ril) en onze RCF<span class=\"_ _0\"></span>. De non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>cas<span class=\"_ _2\"></span>h bewe<span class=\"_ _2\"></span>ging van \u20ac 0,7 miljoen he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t betrek<span class=\"_ _2\"></span>king o<span class=\"_ _2\"></span>p de half<span class=\"_ _2\"></span>jaarli<span class=\"_ _2\"></span>jkse PIK<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>rente die aan de ho<span class=\"_ _2\"></span>ofdsom word<span class=\"_ _2\"></span>t toeg<span class=\"_ _2\"></span>evoegd. D<span class=\"_ _2\"></span>e non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>cas<span class=\"_ _2\"></span>h bewe<span class=\"_ _2\"></span>ging van \u20ac 1,3 miljo<span class=\"_ _2\"></span>en is de net<span class=\"_ _2\"></span>tobewe<span class=\"_ _2\"></span>ging in o<span class=\"_ _2\"></span>pgeb<span class=\"_ _2\"></span>ouwd<span class=\"_ _2\"></span>e intresten. <span class=\"_ _1e8\"> </span><span class=\"ls2 ws2\">Liquide middelen<span class=\"_ _1e9\"> </span></span> T<span class=\"_ _24\"></span>otaal financi\u00eble Liquide middelen T<span class=\"_ _24\"></span>otaal financi\u00eble (In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)brutoschuld stopgezet<span class=\"_ _2\"></span>te stopgezet<span class=\"_ _2\"></span>te nettosc<span class=\"_ _2\"></span>huld stopgezette bedrijfsactiviteitenbedrijfsactiviteitenbedrijfsactiviteitenNet<span class=\"_ _2\"></span>tos<span class=\"_ _2\"></span>chul<span class=\"_ _2\"></span>d per 31 (<span class=\"_ _2\"></span>3<span class=\"_ _6\"></span>9.<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>5<span class=\"_ _6\"></span>8<span class=\"_ _6\"></span>)<span class=\"_ _185\"> </span><span class=\"ls89 ws87\">3<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>9 <span class=\"_ _5b\"> </span><span class=\"lsac wsaa\">(<span class=\"_ _0\"></span>35.848<span class=\"_ _0\"></span>)</span></span>dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2021Ka<span class=\"_ _0\"></span>sstromen<span class=\"_ _1ea\"> </span>-<span class=\"_ _9d\"> </span><span class=\"ls81 ws7f\">5<span class=\"_ _2\"></span>70<span class=\"_ _23\"> </span>5<span class=\"_ _2\"></span>70</span>Wijziging i<span class=\"_ _2\"></span>n 38.6<span class=\"_ _2\"></span>43 <span class=\"_ _cf\"> </span><span class=\"ls4f ws4d\">(<span class=\"_ _0\"></span>4.4<span class=\"_ _2\"></span>80)<span class=\"_ _17c\"> </span>34.<span class=\"_ _0\"></span>16<span class=\"_ _2\"></span>4 </span>toepassi<span class=\"_ _0\"></span>ngsgebiedT<span class=\"_ _24\"></span>e<span class=\"_ _2\"></span>rugb<span class=\"_ _2\"></span>etaling<span class=\"_ _2\"></span>en van leni<span class=\"_ _2\"></span>ngen 1<span class=\"_ _2\"></span>.11<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span> <span class=\"_ _a5\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _110\"> </span></span>1<span class=\"_ _2\"></span>.11<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span> met de<span class=\"_ _2\"></span>rdenNet<span class=\"_ _2\"></span>tos<span class=\"_ _2\"></span>chul<span class=\"_ _2\"></span>d per 31 -<span class=\"_ _1d6\"> </span>-<span class=\"_ _5\"> </span>-dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2022",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingCostsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-122-6": {
   "value": "T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 21. Sen<span class=\"_ _0\"></span>ior Secu<span class=\"_ _1a\"></span>red No<span class=\"_ _0\"></span>tes(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _1e6\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _134\"> </span>2021</span>T<span class=\"_ _0\"></span>otaal S<span class=\"_ _2\"></span>enio<span class=\"_ _2\"></span>r Secu<span class=\"_ _2\"></span>red N<span class=\"_ _2\"></span>otes voo<span class=\"_ _2\"></span>r 132<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>355 <span class=\"_ _124\"> </span><span class=\"ls5e ws5c\">240.458<span class=\"_ _0\"></span> <span class=\"_ _2\"></span></span>voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenLanglopend deel<span class=\"_ _4a\"> </span><span class=\"lsa1 ws9f\">1<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>0<span class=\"_ _6\"></span>.74<span class=\"_ _6\"></span>5<span class=\"_ _2\"></span> <span class=\"_ _194\"> </span>2<span class=\"_ _6\"></span>3<span class=\"_ _2\"></span>3<span class=\"_ _6\"></span>.<span class=\"_ _2\"></span>74<span class=\"_ _6\"></span>4<span class=\"_ _2\"></span> <span class=\"_ _0\"></span></span>Waarvan: brutoschuld<span class=\"_ _177\"> </span><span class=\"ls53 ws51\">132.489 <span class=\"_ _65\"> </span><span class=\"ls4c ws4a\">234<span class=\"_ _0\"></span>.657 </span></span>Waar<span class=\"_ _2\"></span>van: geactivee<span class=\"_ _2\"></span>rde (<span class=\"_ _6\"></span>1<span class=\"_ _6\"></span>.<span class=\"_ _2\"></span>74<span class=\"_ _6\"></span>4<span class=\"_ _2\"></span>)<span class=\"_ _11e\"> </span><span class=\"ls69 ws67\">(9<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>3)</span>financieringsk<span class=\"_ _1a\"></span>ostenK<span class=\"_ _0\"></span>or<span class=\"_ _2\"></span>tlopend deel<span class=\"_ _5b\"> </span><span class=\"ls51 ws4f\">1.<span class=\"_ _2\"></span>61<span class=\"_ _2\"></span>1 <span class=\"_ _12c\"> </span><span class=\"ls50 ws4e\">6<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>14<span class=\"_ _2\"></span> </span></span>Waar<span class=\"_ _2\"></span>van: opgeb<span class=\"_ _2\"></span>ouwde in<span class=\"_ _2\"></span>tresten<span class=\"_ _e5\"> </span><span class=\"ls44 ws42\">3.355<span class=\"_ _32\"> </span><span class=\"ls5a ws58\">7.<span class=\"_ _6\"></span>1<span class=\"_ _6\"></span>6<span class=\"_ _2\"></span>9</span></span>Waar<span class=\"_ _2\"></span>van: geactivee<span class=\"_ _2\"></span>rde (<span class=\"_ _6\"></span>1<span class=\"_ _6\"></span>.<span class=\"_ _2\"></span>74<span class=\"_ _6\"></span>4<span class=\"_ _2\"></span>)<span class=\"_ _7e\"> </span><span class=\"lsb1 wsaf\">(4<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>)</span>financieringsk<span class=\"_ _1a\"></span>ostenOp 3 aug<span class=\"_ _2\"></span>ustus 2015 heef<span class=\"_ _6\"></span>t Belysse I<span class=\"_ _2\"></span>ssuer S.<span class=\"_ _2\"></span>\u00e0 r<span class=\"_ _0\"></span>.l. (voorhee<span class=\"_ _2\"></span>n LSF9 Balta Issu<span class=\"_ _2\"></span>er S.\u00e0 r<span class=\"_ _0\"></span>.l.) een totaalbed<span class=\"_ _2\"></span>rag van \u20ac 290,0 miljoen u<span class=\"_ _2\"></span>itge<span class=\"_ _2\"></span>geven aan Se<span class=\"_ _2\"></span>nior Se<span class=\"_ _2\"></span>cured No<span class=\"_ _2\"></span>tes met ee<span class=\"_ _2\"></span>n intrest<span class=\"_ _2\"></span>voe<span class=\"_ _2\"></span>t van 7<span class=\"_ _24\"></span>,75<span class=\"_ _0\"></span>% als o<span class=\"_ _2\"></span>nderd<span class=\"_ _2\"></span>eel van de financ<span class=\"_ _2\"></span>iering van d<span class=\"_ _2\"></span>e overname van Bal<span class=\"_ _2\"></span>ta Fina<span class=\"_ _2\"></span>nce S.\u00e0 r<span class=\"_ _0\"></span>.l. en haar d<span class=\"_ _2\"></span>ochteron<span class=\"_ _2\"></span>dern<span class=\"_ _2\"></span>eming<span class=\"_ _2\"></span>en. De ver<span class=\"_ _6\"></span>valdatum van de Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes was 15 sep<span class=\"_ _2\"></span>tember 2022. In juni, juli en aug<span class=\"_ _2\"></span>ustus 2017 heef<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>e groep e<span class=\"_ _2\"></span>en ge<span class=\"_ _2\"></span>deel<span class=\"_ _2\"></span>telijke terugb<span class=\"_ _2\"></span>etaling ui<span class=\"_ _2\"></span>tgevoe<span class=\"_ _2\"></span>rd van in totaal \u20ac 55,1 miljoen. De gro<span class=\"_ _2\"></span>ep kondigde o<span class=\"_ _2\"></span>p 2 febru<span class=\"_ _2\"></span>ari 2021 aan dat ze een overeenkomst h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t g<span class=\"_ _2\"></span>esloten met o<span class=\"_ _2\"></span>bliga<span class=\"_ _2\"></span>tiehou<span class=\"_ _2\"></span>ders di<span class=\"_ _2\"></span>e ca. 52% ver<span class=\"_ _2\"></span>tege<span class=\"_ _2\"></span>nwoordig<span class=\"_ _2\"></span>en van de totale ho<span class=\"_ _2\"></span>ofdsom van de 7<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>75% Senior Se<span class=\"_ _2\"></span>cured N<span class=\"_ _2\"></span>otes met ver<span class=\"_ _2\"></span>vald<span class=\"_ _2\"></span>ag in 2022 (de \u2018Bes<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e Notes\u2019), uitge<span class=\"_ _2\"></span>geven doo<span class=\"_ _2\"></span>r LSF9 Balta Issue<span class=\"_ _2\"></span>r S.\u00e0 r<span class=\"_ _0\"></span>.l. (de \u2018Emit<span class=\"_ _2\"></span>tent<span class=\"_ _2\"></span>\u2019) om hun Bes<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e Notes op te nem<span class=\"_ _2\"></span>en in een ruilb<span class=\"_ _2\"></span>od (het \u2018<span class=\"_ _2\"></span>Ruilbo<span class=\"_ _2\"></span>d\u2019) voor ni<span class=\"_ _2\"></span>euwe Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes met ver<span class=\"_ _2\"></span>val<span class=\"_ _2\"></span>dag 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 202<span class=\"_ _0\"></span>4 (de \u2018Nie<span class=\"_ _2\"></span>uwe Notes\u2019), om te stemmen voo<span class=\"_ _2\"></span>r bep<span class=\"_ _2\"></span>aalde w<span class=\"_ _2\"></span>ijziginge<span class=\"_ _2\"></span>n aan de voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>waarden van de Bes<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e Notes en de in<span class=\"_ _2\"></span>denture die d<span class=\"_ _2\"></span>e Best<span class=\"_ _2\"></span>aande Notes reg<span class=\"_ _2\"></span>elt (de \u2018Bes<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e Inde<span class=\"_ _2\"></span>nture\u2019) door mi<span class=\"_ _2\"></span>ddel van e<span class=\"_ _2\"></span>en verzo<span class=\"_ _2\"></span>ek om toelatin<span class=\"_ _2\"></span>g (\u2018V<span class=\"_ _1a\"></span>er<span class=\"_ _2\"></span>zoek om T<span class=\"_ _0\"></span>oelatin<span class=\"_ _2\"></span>g\u2019) en om he<span class=\"_ _2\"></span>t be<span class=\"_ _2\"></span>gin te onder<span class=\"_ _2\"></span>steunen van ee<span class=\"_ _2\"></span>n plan van re<span class=\"_ _2\"></span>geling (h<span class=\"_ _2\"></span>et \u2018Plan\u2019) krach<span class=\"_ _2\"></span>tens Deel 26 van de Br<span class=\"_ _2\"></span>itse Co<span class=\"_ _2\"></span>mpanie<span class=\"_ _2\"></span>s Act 2006 of een an<span class=\"_ _2\"></span>aloo<span class=\"_ _2\"></span>g wet<span class=\"_ _2\"></span>telijk proc<span class=\"_ _2\"></span>es in he<span class=\"_ _2\"></span>t V<span class=\"_ _0\"></span>ereni<span class=\"_ _2\"></span>gd Koninkrijk (het \u2018V<span class=\"_ _1a\"></span>er<span class=\"_ _2\"></span>zoek om ee<span class=\"_ _2\"></span>n Plan\u2019).Op 3 ma<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>t 2021 was de groe<span class=\"_ _2\"></span>p verheu<span class=\"_ _2\"></span>gd te kunnen aankondig<span class=\"_ _2\"></span>en dat ze voldo<span class=\"_ _2\"></span>end<span class=\"_ _2\"></span>e steun heef<span class=\"_ _6\"></span>t ont<span class=\"_ _2\"></span>vange<span class=\"_ _2\"></span>n voor he<span class=\"_ _2\"></span>t Ruilbod o<span class=\"_ _2\"></span>m het te imple<span class=\"_ _2\"></span>menteren zond<span class=\"_ _2\"></span>er ee<span class=\"_ _2\"></span>n plan van re<span class=\"_ _2\"></span>geling te mo<span class=\"_ _2\"></span>eten toepass<span class=\"_ _2\"></span>en. In aan<span class=\"_ _2\"></span>merk<span class=\"_ _2\"></span>ing komende h<span class=\"_ _2\"></span>oude<span class=\"_ _2\"></span>rs van de Bes<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e Notes had<span class=\"_ _2\"></span>den op geld<span class=\"_ _2\"></span>ige wijze \u20ac 233.06<span class=\"_ _0\"></span>1.<span class=\"_ _2\"></span>300 op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men (en niet op g<span class=\"_ _2\"></span>eldig<span class=\"_ _2\"></span>e wijze terugge<span class=\"_ _2\"></span>trokken<span class=\"_ _0\"></span>) in d<span class=\"_ _2\"></span>e totale hoofds<span class=\"_ _2\"></span>om (goed voo<span class=\"_ _2\"></span>r 99<span class=\"_ _0\"></span>,22%) om hun Besta<span class=\"_ _2\"></span>ande N<span class=\"_ _2\"></span>otes om te ruilen voo<span class=\"_ _2\"></span>r nieuwe Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes met ver<span class=\"_ _6\"></span>valdag 31 dec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 202<span class=\"_ _0\"></span>4 (de \u2018Nieuwe N<span class=\"_ _2\"></span>otes\u2019) of cash en te stemme<span class=\"_ _2\"></span>n voor be<span class=\"_ _2\"></span>paal<span class=\"_ _2\"></span>de wijziging<span class=\"_ _2\"></span>en aan d<span class=\"_ _2\"></span>e voor<span class=\"_ _2\"></span>waarde<span class=\"_ _2\"></span>n van de Bes<span class=\"_ _2\"></span>taande N<span class=\"_ _2\"></span>otes en de Be<span class=\"_ _2\"></span>staan<span class=\"_ _2\"></span>de Ind<span class=\"_ _2\"></span>enture doo<span class=\"_ _2\"></span>r midd<span class=\"_ _2\"></span>el van het V<span class=\"_ _1a\"></span>er<span class=\"_ _2\"></span>zoek om T<span class=\"_ _0\"></span>oelating<span class=\"_ _2\"></span>. Bijgevolg we<span class=\"_ _2\"></span>rd de Europese Sup<span class=\"_ _2\"></span>er Se<span class=\"_ _2\"></span>nior Revolving C<span class=\"_ _2\"></span>redit Facil<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y van \u20ac 61 miljoen verde<span class=\"_ _2\"></span>r verlen<span class=\"_ _2\"></span>gd tot 30 juni 2024<span class=\"_ _1a\"></span>.De intres<span class=\"_ _2\"></span>ten op de Sen<span class=\"_ _2\"></span>ior Sec<span class=\"_ _2\"></span>ured Notes b<span class=\"_ _2\"></span>edrag<span class=\"_ _2\"></span>en 7<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>75% per j<span class=\"_ _2\"></span>aar en zijn hal<span class=\"_ _2\"></span>fjaa<span class=\"_ _2\"></span>rlijks beta<span class=\"_ _2\"></span>albaar o<span class=\"_ _2\"></span>p 15 maar<span class=\"_ _6\"></span>t en 15 septemb<span class=\"_ _2\"></span>er van elk jaa<span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>, te beginne<span class=\"_ _2\"></span>n op 15 ma<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>t 2016. Als onde<span class=\"_ _2\"></span>rdeel van d<span class=\"_ _2\"></span>e boveng<span class=\"_ _2\"></span>enoe<span class=\"_ _2\"></span>mde verl<span class=\"_ _2\"></span>engin<span class=\"_ _2\"></span>g werd een PIK<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>rente van 1% per jaar toe<span class=\"_ _2\"></span>gevoe<span class=\"_ _2\"></span>gd.Op 4 apr<span class=\"_ _2\"></span>il 2022 heef<span class=\"_ _6\"></span>t de Emit<span class=\"_ _2\"></span>tent ee<span class=\"_ _2\"></span>n inschri<span class=\"_ _2\"></span>jvings<span class=\"_ _2\"></span>aanb<span class=\"_ _2\"></span>od en ee<span class=\"_ _2\"></span>n toelatingsver<span class=\"_ _2\"></span>zoek g<span class=\"_ _2\"></span>edaa<span class=\"_ _2\"></span>n met be<span class=\"_ _2\"></span>trekkin<span class=\"_ _2\"></span>g tot zijn op dat og<span class=\"_ _2\"></span>enblik u<span class=\"_ _2\"></span>itsta<span class=\"_ _2\"></span>ande \u20ac 234.027<span class=\"_ _0\"></span>.888 in hoofdsom van de Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes, sam<span class=\"_ _2\"></span>en met e<span class=\"_ _2\"></span>en geli<span class=\"_ _2\"></span>jk<span class=\"_ _2\"></span>tijdig<span class=\"_ _2\"></span>e private plaa<span class=\"_ _2\"></span>tsing van de Sen<span class=\"_ _2\"></span>ior Sec<span class=\"_ _2\"></span>ured Notes aa<span class=\"_ _2\"></span>n een b<span class=\"_ _2\"></span>esta<span class=\"_ _2\"></span>ande obli<span class=\"_ _2\"></span>gatieho<span class=\"_ _2\"></span>uder<span class=\"_ _0\"></span>. M<span class=\"_ _2\"></span>eer dan 9<span class=\"_ _2\"></span>0% van de hou<span class=\"_ _2\"></span>ders van d<span class=\"_ _2\"></span>e hoofdb<span class=\"_ _2\"></span>edra<span class=\"_ _2\"></span>gen van de No<span class=\"_ _2\"></span>tes heef<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>eel<span class=\"_ _2\"></span>genom<span class=\"_ _2\"></span>en aan h<span class=\"_ _2\"></span>et inschr<span class=\"_ _2\"></span>ijvin<span class=\"_ _2\"></span>gsaanb<span class=\"_ _2\"></span>od en h<span class=\"_ _2\"></span>et toelating<span class=\"_ _2\"></span>sverzoe<span class=\"_ _2\"></span>k, wat hee<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>t gele<span class=\"_ _2\"></span>id tot een nieuwe fi<span class=\"_ _2\"></span>nanci<span class=\"_ _2\"></span>ering voo<span class=\"_ _2\"></span>r een totaalb<span class=\"_ _2\"></span>edrag van \u20ac 130 miljoen van d<span class=\"_ _2\"></span>e Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes, met in<span class=\"_ _2\"></span>beg<span class=\"_ _2\"></span>rip van de Seni<span class=\"_ _2\"></span>or Secure<span class=\"_ _2\"></span>d Notes ui<span class=\"_ _2\"></span>tgegeven i<span class=\"_ _2\"></span>n het kade<span class=\"_ _2\"></span>r van de private pla<span class=\"_ _2\"></span>atsing en d<span class=\"_ _2\"></span>e hierna ve<span class=\"_ _2\"></span>rmel<span class=\"_ _2\"></span>de wijzigin<span class=\"_ _2\"></span>gen.In het kad<span class=\"_ _2\"></span>er van het ins<span class=\"_ _2\"></span>chrijv<span class=\"_ _2\"></span>ingsa<span class=\"_ _2\"></span>anbo<span class=\"_ _2\"></span>d en het toelating<span class=\"_ _2\"></span>sverzoe<span class=\"_ _2\"></span>k heef<span class=\"_ _6\"></span>t de Emit<span class=\"_ _2\"></span>tent ook b<span class=\"_ _2\"></span>epa<span class=\"_ _2\"></span>alde wijziging<span class=\"_ _2\"></span>en aan<span class=\"_ _2\"></span>gebra<span class=\"_ _2\"></span>cht aan d<span class=\"_ _2\"></span>e Inden<span class=\"_ _2\"></span>ture, onder m<span class=\"_ _2\"></span>eer h<span class=\"_ _2\"></span>et verlag<span class=\"_ _2\"></span>en van de a\ufb02o<span class=\"_ _2\"></span>ssingsp<span class=\"_ _2\"></span>rijs van de Se<span class=\"_ _2\"></span>nior Se<span class=\"_ _2\"></span>cured No<span class=\"_ _2\"></span>tes gedu<span class=\"_ _2\"></span>rende d<span class=\"_ _2\"></span>e peri<span class=\"_ _2\"></span>ode op of n<span class=\"_ _2\"></span>a 15 maar<span class=\"_ _6\"></span>t 2023 t<span class=\"_ _0\"></span>ot (maar met uitslu<span class=\"_ _2\"></span>iting van) de datum van a\ufb02oss<span class=\"_ _2\"></span>ing, tot 100% van d<span class=\"_ _2\"></span>e hoofds<span class=\"_ _2\"></span>om daar<span class=\"_ _2\"></span>van p<span class=\"_ _2\"></span>lus op<span class=\"_ _2\"></span>gebo<span class=\"_ _2\"></span>uwde en o<span class=\"_ _2\"></span>nbeta<span class=\"_ _2\"></span>alde intre<span class=\"_ _2\"></span>st en Aanvulle<span class=\"_ _2\"></span>nde Be<span class=\"_ _2\"></span>drage<span class=\"_ _2\"></span>n.De kosten die verb<span class=\"_ _2\"></span>onde<span class=\"_ _2\"></span>n zijn aan de ui<span class=\"_ _2\"></span>tgif<span class=\"_ _6\"></span>te van Senior Secure<span class=\"_ _2\"></span>d Notes werde<span class=\"_ _2\"></span>n opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en in de b<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>e en worden afg<span class=\"_ _2\"></span>esch<span class=\"_ _2\"></span>reven in de winst-e<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>verlies<span class=\"_ _2\"></span>rekening over de pe<span class=\"_ _2\"></span>riod<span class=\"_ _2\"></span>e van de schul<span class=\"_ _2\"></span>d in overeens<span class=\"_ _2\"></span>temming met d<span class=\"_ _2\"></span>e ef<span class=\"_ _2\"></span>fecti<span class=\"_ _2\"></span>eve-<span class=\"_ _2\"></span>rentemeth<span class=\"_ _2\"></span>ode. Hi<span class=\"_ _2\"></span>erui<span class=\"_ _2\"></span>t volgt da<span class=\"_ _2\"></span>t het be<span class=\"_ _2\"></span>drag van geac<span class=\"_ _2\"></span>tiveerde fi<span class=\"_ _2\"></span>nanci<span class=\"_ _2\"></span>erings<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>osten ui<span class=\"_ _2\"></span>tgeg<span class=\"_ _2\"></span>even geduren<span class=\"_ _2\"></span>de 2022 gelijk is a<span class=\"_ _2\"></span>an \u20ac 2,8 miljoe<span class=\"_ _2\"></span>n. Dat b<span class=\"_ _2\"></span>edrag is grotend<span class=\"_ _2\"></span>eels toe te schrijven a<span class=\"_ _2\"></span>an de ee<span class=\"_ _2\"></span>nmalig<span class=\"_ _2\"></span>e opnam<span class=\"_ _2\"></span>e in de wins<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>n-verlies<span class=\"_ _2\"></span>rekening van de res<span class=\"_ _2\"></span>terende ge<span class=\"_ _2\"></span>activee<span class=\"_ _2\"></span>rde kosten op de vro<span class=\"_ _2\"></span>egere S<span class=\"_ _2\"></span>enior Se<span class=\"_ _2\"></span>cured N<span class=\"_ _2\"></span>otes die ver<span class=\"_ _2\"></span>vallen in 2024 (\u20ac 1,3 miljoen)<span class=\"_ _1a\"></span>, ter<span class=\"_ _2\"></span>wijl een b<span class=\"_ _2\"></span>edra<span class=\"_ _2\"></span>g van \u20ac 5,1 miljoen aan financ<span class=\"_ _2\"></span>iering<span class=\"_ _2\"></span>skosten werd geac<span class=\"_ _2\"></span>tiveerd me<span class=\"_ _2\"></span>t betrek<span class=\"_ _2\"></span>king tot  de her<span class=\"_ _2\"></span>zien<span class=\"_ _2\"></span>e Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes.Het kor<span class=\"_ _2\"></span>tlop<span class=\"_ _2\"></span>end<span class=\"_ _2\"></span>e deel van d<span class=\"_ _2\"></span>e schul<span class=\"_ _2\"></span>d verbon<span class=\"_ _2\"></span>den aa<span class=\"_ _2\"></span>n de Seni<span class=\"_ _2\"></span>or Secu<span class=\"_ _2\"></span>red Notes ho<span class=\"_ _2\"></span>udt ver<span class=\"_ _2\"></span>band m<span class=\"_ _2\"></span>et de opg<span class=\"_ _2\"></span>ebo<span class=\"_ _2\"></span>uwde intres<span class=\"_ _2\"></span>ten die beta<span class=\"_ _2\"></span>albaar zijn o<span class=\"_ _2\"></span>p de volg<span class=\"_ _2\"></span>ende intrestb<span class=\"_ _2\"></span>etaal<span class=\"_ _2\"></span>datum, de PIK<span class=\"_ _1a\"></span>-intre<span class=\"_ _2\"></span>st en he<span class=\"_ _2\"></span>t deel van de gea<span class=\"_ _2\"></span>ctiveerd<span class=\"_ _2\"></span>e financ<span class=\"_ _2\"></span>ierin<span class=\"_ _2\"></span>gskosten dat zal word<span class=\"_ _2\"></span>en afges<span class=\"_ _2\"></span>chreven in de wins<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>verlies<span class=\"_ _2\"></span>rekening over de volgende 1<span class=\"_ _0\"></span>2 maanden.De zekerheid<span class=\"_ _2\"></span>sovereenkomsten die in h<span class=\"_ _2\"></span>et verle<span class=\"_ _2\"></span>den we<span class=\"_ _2\"></span>rden gesl<span class=\"_ _2\"></span>oten, blijven van k<span class=\"_ _2\"></span>racht, waard<span class=\"_ _2\"></span>oor de S<span class=\"_ _2\"></span>enior Se<span class=\"_ _2\"></span>cured Notes en de o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>bouwd<span class=\"_ _2\"></span>e intresten op d<span class=\"_ _2\"></span>e Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes col<span class=\"_ _2\"></span>lectief zij<span class=\"_ _2\"></span>n gewaarb<span class=\"_ _2\"></span>orgd. O<span class=\"_ _2\"></span>nder d<span class=\"_ _2\"></span>e Senior Secure<span class=\"_ _2\"></span>d Notes Ind<span class=\"_ _2\"></span>enture is de gro<span class=\"_ _2\"></span>ep ond<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>worp<span class=\"_ _2\"></span>en aan driemaandelij<span class=\"_ _1a\"></span>kse r<span class=\"_ _0\"></span>app<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>teri<span class=\"_ _0\"></span>ngsvereist<span class=\"_ _0\"></span>en en bepaalde bep<span class=\"_ _2\"></span>erk<span class=\"_ _2\"></span>ingen o<span class=\"_ _2\"></span>p bep<span class=\"_ _2\"></span>erk<span class=\"_ _2\"></span>te b<span class=\"_ _2\"></span>etaling<span class=\"_ _2\"></span>en en het a<span class=\"_ _2\"></span>angaan van schul<span class=\"_ _2\"></span>den. D<span class=\"_ _2\"></span>e Senior S<span class=\"_ _2\"></span>ecure<span class=\"_ _2\"></span>d Notes worden g<span class=\"_ _2\"></span>ewaarbo<span class=\"_ _2\"></span>rgd door zekerhe<span class=\"_ _2\"></span>idsrec<span class=\"_ _2\"></span>hten van eers<span class=\"_ _2\"></span>te rangorde o<span class=\"_ _2\"></span>p een aan<span class=\"_ _2\"></span>tal activa die vo<span class=\"_ _2\"></span>ornam<span class=\"_ _2\"></span>elijk be<span class=\"_ _2\"></span>trekkin<span class=\"_ _2\"></span>g hebb<span class=\"_ _2\"></span>en op a<span class=\"_ _2\"></span>andel<span class=\"_ _2\"></span>en van de bor<span class=\"_ _2\"></span>gverstrek<span class=\"_ _2\"></span>kers en bep<span class=\"_ _2\"></span>aald<span class=\"_ _2\"></span>e intragroe<span class=\"_ _2\"></span>pslen<span class=\"_ _2\"></span>ingen en -vord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en van de bo<span class=\"_ _2\"></span>rgverstre<span class=\"_ _2\"></span>kkers. In 2020 werden bijkomend<span class=\"_ _2\"></span>e zekerhede<span class=\"_ _2\"></span>n uitge<span class=\"_ _2\"></span>geven ten gunste van de obli<span class=\"_ _2\"></span>gatieho<span class=\"_ _2\"></span>uder<span class=\"_ _2\"></span>s en de Europes<span class=\"_ _2\"></span>e Super S<span class=\"_ _2\"></span>enior Revolv<span class=\"_ _2\"></span>ing Credi<span class=\"_ _2\"></span>t Facilit<span class=\"_ _2\"></span>y ba<span class=\"_ _2\"></span>nken met betrek<span class=\"_ _2\"></span>king tot het Be<span class=\"_ _2\"></span>lgisch vastgo<span class=\"_ _2\"></span>ed in Waregem en Sin<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>Baaf<span class=\"_ _2\"></span>s-Vijve. De gro<span class=\"_ _2\"></span>ep beh<span class=\"_ _2\"></span>oud<span class=\"_ _2\"></span>t de volle<span class=\"_ _2\"></span>dige ei<span class=\"_ _2\"></span>gend<span class=\"_ _2\"></span>oms<span class=\"_ _2\"></span>- en explo<span class=\"_ _2\"></span>itatiere<span class=\"_ _2\"></span>chten van de in onde<span class=\"_ _2\"></span>rpan<span class=\"_ _2\"></span>d gegeven a<span class=\"_ _2\"></span>ctiva. In geval van niet-terugbet<span class=\"_ _2\"></span>aling van de Seni<span class=\"_ _2\"></span>or Secure<span class=\"_ _2\"></span>d Notes en d<span class=\"_ _2\"></span>e daarme<span class=\"_ _2\"></span>e verbo<span class=\"_ _2\"></span>nden intrestb<span class=\"_ _2\"></span>etaling<span class=\"_ _2\"></span>en, kunn<span class=\"_ _2\"></span>en de ob<span class=\"_ _2\"></span>ligatieh<span class=\"_ _2\"></span>oude<span class=\"_ _2\"></span>rs de in onde<span class=\"_ _2\"></span>rpan<span class=\"_ _2\"></span>d gegeven a<span class=\"_ _2\"></span>ctiva terugvord<span class=\"_ _2\"></span>eren. D<span class=\"_ _2\"></span>e zek<span class=\"_ _1a\"></span>erhe<span class=\"_ _2\"></span>den op het Be<span class=\"_ _2\"></span>lgisc<span class=\"_ _2\"></span>h onroere<span class=\"_ _2\"></span>nd go<span class=\"_ _2\"></span>ed in Waregem e<span class=\"_ _2\"></span>n Sint<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>Ba<span class=\"_ _2\"></span>afs-Vijve werd<span class=\"_ _2\"></span>en vrijg<span class=\"_ _2\"></span>egeven in h<span class=\"_ _2\"></span>et kade<span class=\"_ _2\"></span>r van de ope<span class=\"_ _2\"></span>ratie afgesl<span class=\"_ _2\"></span>oten op 4 april 2022, ter<span class=\"_ _2\"></span>wijl B<span class=\"_ _2\"></span>entley zich ga<span class=\"_ _2\"></span>rant stelde.De zekerhe<span class=\"_ _2\"></span>den waarb<span class=\"_ _2\"></span>orge<span class=\"_ _2\"></span>n ook de Su<span class=\"_ _2\"></span>per Se<span class=\"_ _2\"></span>nior Revolvin<span class=\"_ _2\"></span>g Credi<span class=\"_ _2\"></span>t Facilit<span class=\"_ _2\"></span>y (zie T<span class=\"_ _24\"></span>o<span class=\"_ _2\"></span>elich<span class=\"_ _2\"></span>ting 22) en bepa<span class=\"_ _2\"></span>alde h<span class=\"_ _2\"></span>edgin<span class=\"_ _2\"></span>g-verplic<span class=\"_ _2\"></span>htinge<span class=\"_ _2\"></span>n. Overee<span class=\"_ _2\"></span>nkomstig de voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>waarden van de Intercre<span class=\"_ _2\"></span>ditor Agreeme<span class=\"_ _2\"></span>nt, in geval van terugvo<span class=\"_ _2\"></span>rderin<span class=\"_ _2\"></span>g van de zekerheid over he<span class=\"_ _2\"></span>t onde<span class=\"_ _2\"></span>rpand, zull<span class=\"_ _2\"></span>en de ho<span class=\"_ _2\"></span>uder<span class=\"_ _2\"></span>s van Senior S<span class=\"_ _2\"></span>ecure<span class=\"_ _2\"></span>d Notes opb<span class=\"_ _2\"></span>rengsten o<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>vangen van de terug<span class=\"_ _2\"></span>vorderin<span class=\"_ _2\"></span>g van het ond<span class=\"_ _2\"></span>erpan<span class=\"_ _2\"></span>d maar en<span class=\"_ _2\"></span>kel na schul<span class=\"_ _2\"></span>dafbo<span class=\"_ _2\"></span>uw met b<span class=\"_ _2\"></span>etrekk<span class=\"_ _2\"></span>ing tot de Supe<span class=\"_ _2\"></span>r Senior Revolv<span class=\"_ _2\"></span>ing Credi<span class=\"_ _2\"></span>t Facilit<span class=\"_ _2\"></span>y en n<span class=\"_ _2\"></span>adat b<span class=\"_ _2\"></span>epaal<span class=\"_ _2\"></span>de he<span class=\"_ _2\"></span>dging<span class=\"_ _2\"></span>-ver<span class=\"_ _2\"></span>plichtin<span class=\"_ _2\"></span>gen volled<span class=\"_ _2\"></span>ig zijn terugb<span class=\"_ _2\"></span>etaal<span class=\"_ _2\"></span>d. Alle der<span class=\"_ _2\"></span>gelijke opbre<span class=\"_ _2\"></span>ngsten zullen, na<span class=\"_ _2\"></span>dat alle ver<span class=\"_ _2\"></span>plich<span class=\"_ _2\"></span>tingen k<span class=\"_ _2\"></span>rachtens de Sup<span class=\"_ _2\"></span>er Senio<span class=\"_ _2\"></span>r Revolving Cre<span class=\"_ _2\"></span>dit Facili<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y en derg<span class=\"_ _2\"></span>elijke hedg<span class=\"_ _2\"></span>ing<span class=\"_ _2\"></span>-verplic<span class=\"_ _2\"></span>htinge<span class=\"_ _2\"></span>n werden teru<span class=\"_ _2\"></span>gbeta<span class=\"_ _2\"></span>ald, op e<span class=\"_ _2\"></span>en pro rata ma<span class=\"_ _2\"></span>nier gebr<span class=\"_ _2\"></span>uik<span class=\"_ _2\"></span>t word<span class=\"_ _2\"></span>en om alle ver<span class=\"_ _2\"></span>plich<span class=\"_ _2\"></span>tingen zoals aa<span class=\"_ _2\"></span>nge<span class=\"_ _2\"></span>gaan onde<span class=\"_ _2\"></span>r de Ind<span class=\"_ _2\"></span>enture en ie<span class=\"_ _2\"></span>dere an<span class=\"_ _2\"></span>dere verp<span class=\"_ _2\"></span>lichting di<span class=\"_ _2\"></span>e toege<span class=\"_ _2\"></span>laten en ver<span class=\"_ _2\"></span>zekerd werd door he<span class=\"_ _2\"></span>t onde<span class=\"_ _2\"></span>rpand vol<span class=\"_ _2\"></span>gens de Ind<span class=\"_ _2\"></span>enture, terug te bet<span class=\"_ _2\"></span>alen op e<span class=\"_ _2\"></span>en geli<span class=\"_ _2\"></span>jkwa<span class=\"_ _2\"></span>ardige e<span class=\"_ _2\"></span>n propor<span class=\"_ _2\"></span>tionele<span class=\"_ _0\"></span> basis.Wij beves<span class=\"_ _2\"></span>tigen d<span class=\"_ _2\"></span>at wij over de vers<span class=\"_ _2\"></span>lagp<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de aan all<span class=\"_ _2\"></span>e convenanten h<span class=\"_ _2\"></span>ebb<span class=\"_ _2\"></span>en volda<span class=\"_ _2\"></span>an.T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 22. B<span class=\"_ _0\"></span>ank<span class=\"_ _0\"></span>- en o<span class=\"_ _0\"></span>veri<span class=\"_ _1a\"></span>ge leni<span class=\"_ _0\"></span>ngen  De on<span class=\"_ _2\"></span>ders<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e tabel g<span class=\"_ _2\"></span>eef<span class=\"_ _6\"></span>t een over<span class=\"_ _2\"></span>zicht van de ba<span class=\"_ _2\"></span>nk<span class=\"_ _0\"></span>- e<span class=\"_ _2\"></span>n overige l<span class=\"_ _2\"></span>eninge<span class=\"_ _2\"></span>n die be<span class=\"_ _2\"></span>stonde<span class=\"_ _2\"></span>n op 31 decem<span class=\"_ _2\"></span>ber 2022 e<span class=\"_ _2\"></span>n 31 dec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 2021:(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _9e\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _5f\"> </span>2021</span>T<span class=\"_ _0\"></span>otaal b<span class=\"_ _2\"></span>ank<span class=\"_ _1a\"></span>- en overige leni<span class=\"_ _2\"></span>ngen vo<span class=\"_ _2\"></span>or voor<span class=\"_ _2\"></span>tg<span class=\"_ _2\"></span>ezet<span class=\"_ _2\"></span>te 50.350 <span class=\"_ _8c\"> </span><span class=\"ls0 ws0\">1<span class=\"_ _2\"></span>04<span class=\"_ _2\"></span>.081 </span>bedrijfsactiviteitenK<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tlo<span class=\"_ _2\"></span>pen<span class=\"_ _2\"></span>d deel voo<span class=\"_ _2\"></span>r 41.59<span class=\"_ _2\"></span>0 <span class=\"_ _85\"> </span>4<span class=\"_ _2\"></span>3.<span class=\"_ _2\"></span>687 voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenOverige lease<span class=\"_ _0\"></span>verplichtingen<span class=\"_ _17\"> </span><span class=\"lsd wsd\">25<span class=\"_ _2\"></span>.57<span class=\"_ _6\"></span>7 <span class=\"_ _94\"> </span><span class=\"ls8e ws8c\">25<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>620<span class=\"_ _2\"></span> </span></span>Sale-<span class=\"_ _2\"></span>and-leaseback verplich<span class=\"_ _1a\"></span>tingen<span class=\"_ _93\"> </span><span class=\"ls4f ws4d\">16<span class=\"_ _2\"></span>.427<span class=\"_ _98\"> </span><span class=\"ls40 ws3e\">18.405</span></span>Waar<span class=\"_ _2\"></span>van: geactivee<span class=\"_ _2\"></span>rde financ<span class=\"_ _2\"></span>iering<span class=\"_ _2\"></span>skosten met betre<span class=\"_ _2\"></span>kking (290<span class=\"_ _0\"></span>)<span class=\"_ _121\"> </span><span class=\"ls69 ws67\">(3<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>8)</span>to<span class=\"_ _0\"></span>t de sale<span class=\"_ _2\"></span>-and-<span class=\"_ _2\"></span>leasebackGea<span class=\"_ _2\"></span>ctiveerd<span class=\"_ _2\"></span>e financ<span class=\"_ _2\"></span>iering<span class=\"_ _2\"></span>skosten (<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>24)<span class=\"_ _45\"> </span><span class=\"ls0 ws0\">-</span>met b<span class=\"_ _2\"></span>etrekkin<span class=\"_ _2\"></span>g tot SSRCFK<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tlo<span class=\"_ _2\"></span>pen<span class=\"_ _2\"></span>d deel voo<span class=\"_ _2\"></span>r 8<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>76<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span> <span class=\"_ _160\"> </span><span class=\"ls4f ws4d\">60.<span class=\"_ _2\"></span>393 </span>voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenOverige lease<span class=\"_ _0\"></span>verplichtingen<span class=\"_ _48\"> </span><span class=\"ls0 ws0\">6.872 <span class=\"_ _7e\"> </span><span class=\"ls69 ws67\">5.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>67<span class=\"_ _2\"></span> </span></span>Sale-<span class=\"_ _2\"></span>and-leaseback verplich<span class=\"_ _1a\"></span>tingen<span class=\"_ _7e\"> </span><span class=\"ls8a ws88\">1<span class=\"_ _2\"></span>.9<span class=\"_ _6\"></span>78<span class=\"_ _2\"></span> <span class=\"_ _6f\"> </span>1<span class=\"_ _2\"></span>.9<span class=\"_ _6\"></span>2<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span> <span class=\"_ _0\"></span></span>Waar<span class=\"_ _2\"></span>van: geactivee<span class=\"_ _2\"></span>rde financ<span class=\"_ _2\"></span>iering<span class=\"_ _2\"></span>skosten met betre<span class=\"_ _2\"></span>kking (4<span class=\"_ _2\"></span>8)<span class=\"_ _174\"> </span>(4<span class=\"_ _2\"></span>8)to<span class=\"_ _0\"></span>t de sale<span class=\"_ _2\"></span>-and-<span class=\"_ _2\"></span>leasebackBentley RCF<span class=\"_ _1e2\"> </span>-<span class=\"_ _e4\"> </span><span class=\"ls5a ws58\">7.<span class=\"_ _2\"></span>9<span class=\"_ _6\"></span>6<span class=\"_ _6\"></span>0<span class=\"_ _6\"></span> <span class=\"_ _0\"></span></span>Supe<span class=\"_ _2\"></span>r Senior RC<span class=\"_ _2\"></span>F (SSRCF)<span class=\"_ _f3\"> </span><span class=\"ls90 ws8e\">82 <span class=\"_ _6f\"> </span><span class=\"ls4e ws4c\">45.090 </span></span>Gea<span class=\"_ _2\"></span>ctiveerd<span class=\"_ _2\"></span>e financ<span class=\"_ _2\"></span>iering<span class=\"_ _2\"></span>skosten (<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>24)<span class=\"_ _45\"> </span><span class=\"ls0 ws0\">-</span>met b<span class=\"_ _2\"></span>etrekkin<span class=\"_ _2\"></span>g tot SSRCFT<span class=\"_ _0\"></span>otaal s<span class=\"_ _2\"></span>top<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te -<span class=\"_ _11c\"> </span><span class=\"ls92 ws90\">3<span class=\"_ _2\"></span>9.<span class=\"_ _26\"></span>4<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>3<span class=\"_ _6\"></span> <span class=\"_ _0\"></span></span>bedrijfsactiviteitenWat de financie<span class=\"_ _2\"></span>rings<span class=\"_ _2\"></span>overeenkomsten van de groe<span class=\"_ _2\"></span>p betref<span class=\"_ _6\"></span>t, voor<span class=\"_ _2\"></span>ziet de do<span class=\"_ _2\"></span>cume<span class=\"_ _2\"></span>ntatie in ee<span class=\"_ _2\"></span>n neu<span class=\"_ _2\"></span>tralisatie van de wijziging<span class=\"_ _2\"></span>en in bo<span class=\"_ _2\"></span>ekh<span class=\"_ _2\"></span>oudkun<span class=\"_ _2\"></span>dige no<span class=\"_ _2\"></span>rmen. Al<span class=\"_ _2\"></span>s dusdani<span class=\"_ _2\"></span>g heef<span class=\"_ _6\"></span>t de toepas<span class=\"_ _2\"></span>sing van IFRS 16 gee<span class=\"_ _2\"></span>n gevolge<span class=\"_ _2\"></span>n voor de financ<span class=\"_ _2\"></span>iering van d<span class=\"_ _2\"></span>e groep. We zullen de Sc<span class=\"_ _2\"></span>huldgra<span class=\"_ _2\"></span>ad blij<span class=\"_ _2\"></span>ven bere<span class=\"_ _2\"></span>kenen in overeens<span class=\"_ _2\"></span>temming met d<span class=\"_ _2\"></span>e defini<span class=\"_ _2\"></span>tie in onze financ<span class=\"_ _2\"></span>iering<span class=\"_ _2\"></span>sovereenkomst (met ui<span class=\"_ _2\"></span>tsluitin<span class=\"_ _2\"></span>g van IFRS 16 beh<span class=\"_ _2\"></span>alve voor sa<span class=\"_ _2\"></span>le<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>and<span class=\"_ _2\"></span>-l<span class=\"_ _2\"></span>easeb<span class=\"_ _2\"></span>ack). BankleningenOp 3 aug<span class=\"_ _2\"></span>ustus 2015 hebb<span class=\"_ _2\"></span>en LSF9 Belysse I<span class=\"_ _2\"></span>ssuer S.<span class=\"_ _2\"></span>\u00e0 r<span class=\"_ _0\"></span>.l. en LSF9 Belysse Investm<span class=\"_ _2\"></span>ents S.\u00e0 r<span class=\"_ _0\"></span>.l. ee<span class=\"_ _2\"></span>n overeenkomst van zes jaar afge<span class=\"_ _2\"></span>sloten die voo<span class=\"_ _2\"></span>rziet i<span class=\"_ _2\"></span>n een Europes<span class=\"_ _2\"></span>e Supe<span class=\"_ _2\"></span>r Senior Revolving C<span class=\"_ _2\"></span>redit Facil<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y van \u20ac 40,0 miljoen; deze werd in 2016 v<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>rhoo<span class=\"_ _2\"></span>gd tot \u20ac 45,0 miljo<span class=\"_ _2\"></span>en, in 2017 t<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>t \u20ac 68,0 miljoen e<span class=\"_ _2\"></span>n uiteind<span class=\"_ _2\"></span>elijk in janu<span class=\"_ _2\"></span>ari 2020 opnieu<span class=\"_ _2\"></span>w verlaa<span class=\"_ _2\"></span>gd naar  \u20ac 61,<span class=\"_ _0\"></span>0 m<span class=\"_ _2\"></span>iljoe<span class=\"_ _2\"></span>n.Op 18 juli 2017 heef<span class=\"_ _6\"></span>t de groep o<span class=\"_ _2\"></span>pnieuw o<span class=\"_ _2\"></span>nder<span class=\"_ _2\"></span>hande<span class=\"_ _2\"></span>ld over de overeen<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>omst e<span class=\"_ _2\"></span>n gunstig<span class=\"_ _2\"></span>ere comm<span class=\"_ _2\"></span>erci\u00ebl<span class=\"_ _2\"></span>e voor<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>en verkre<span class=\"_ _2\"></span>gen voor h<span class=\"_ _2\"></span>aar Europes<span class=\"_ _2\"></span>e Super S<span class=\"_ _2\"></span>enior Revolv<span class=\"_ _2\"></span>ing Cre<span class=\"_ _2\"></span>ditFacilit<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, waa<span class=\"_ _2\"></span>ronder e<span class=\"_ _2\"></span>en verla<span class=\"_ _2\"></span>ging van de o<span class=\"_ _2\"></span>orsp<span class=\"_ _2\"></span>ronkelijke marge van 3,75<span class=\"_ _0\"></span>% p<span class=\"_ _2\"></span>er jaar in au<span class=\"_ _2\"></span>gustus 2015 naar e<span class=\"_ _2\"></span>en gemi<span class=\"_ _2\"></span>ddel<span class=\"_ _2\"></span>de marge van m<span class=\"_ _2\"></span>inder d<span class=\"_ _2\"></span>an 2,00% pe<span class=\"_ _2\"></span>r jaar op de actue<span class=\"_ _2\"></span>le Schul<span class=\"_ _2\"></span>dgraad<span class=\"_ _2\"></span>. De Europes<span class=\"_ _2\"></span>e Supe<span class=\"_ _2\"></span>r Senior Revolv<span class=\"_ _2\"></span>ing Cre<span class=\"_ _2\"></span>dit Facili<span class=\"_ _2\"></span>ty wo<span class=\"_ _2\"></span>rdt gewaarb<span class=\"_ _2\"></span>orgd d<span class=\"_ _2\"></span>oor zekerheid<span class=\"_ _2\"></span>srechten van ee<span class=\"_ _2\"></span>rste rango<span class=\"_ _2\"></span>rde over het on<span class=\"_ _2\"></span>derpa<span class=\"_ _2\"></span>nd dat oo<span class=\"_ _2\"></span>k de Seni<span class=\"_ _2\"></span>or Secu<span class=\"_ _2\"></span>red Notes en d<span class=\"_ _2\"></span>e garantie<span class=\"_ _2\"></span>s waarbo<span class=\"_ _2\"></span>rgt. In he<span class=\"_ _2\"></span>t kader van de Europ<span class=\"_ _2\"></span>ese Sup<span class=\"_ _2\"></span>er Senio<span class=\"_ _2\"></span>r Revolving Cre<span class=\"_ _2\"></span>dit Facili<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y kan een k<span class=\"_ _2\"></span>rediet<span class=\"_ _2\"></span>vers<span class=\"_ _2\"></span>trekker een n<span class=\"_ _2\"></span>evenfacili<span class=\"_ _2\"></span>teit, zoals bank<span class=\"_ _2\"></span>voo<span class=\"_ _2\"></span>rsch<span class=\"_ _2\"></span>ot<span class=\"_ _2\"></span>ten, garanties, kor<span class=\"_ _2\"></span>tet<span class=\"_ _1a\"></span>ermijn<span class=\"_ _2\"></span>lening<span class=\"_ _2\"></span>en, der<span class=\"_ _2\"></span>ivaten of valutafac<span class=\"_ _2\"></span>iliteiten, ter bes<span class=\"_ _2\"></span>chikk<span class=\"_ _2\"></span>ing stelle<span class=\"_ _2\"></span>n aan ee<span class=\"_ _2\"></span>n kredie<span class=\"_ _2\"></span>tneme<span class=\"_ _2\"></span>r of een ge<span class=\"_ _2\"></span>lieerd<span class=\"_ _2\"></span>e onde<span class=\"_ _2\"></span>rnemi<span class=\"_ _2\"></span>ng van een k<span class=\"_ _2\"></span>redietn<span class=\"_ _2\"></span>emer<span class=\"_ _0\"></span>, mi<span class=\"_ _2\"></span>ts aan be<span class=\"_ _2\"></span>paal<span class=\"_ _2\"></span>de opsc<span class=\"_ _2\"></span>hor<span class=\"_ _2\"></span>tend<span class=\"_ _2\"></span>e voor<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>en is volda<span class=\"_ _2\"></span>an, in pla<span class=\"_ _2\"></span>ats van zijn gehe<span class=\"_ _2\"></span>le of ge<span class=\"_ _2\"></span>deel<span class=\"_ _2\"></span>telijke niet<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>be<span class=\"_ _2\"></span>nut<span class=\"_ _2\"></span>te verbintenis ui<span class=\"_ _2\"></span>t hoofd<span class=\"_ _2\"></span>e van de Europese Su<span class=\"_ _2\"></span>per Se<span class=\"_ _2\"></span>nior Revolvi<span class=\"_ _2\"></span>ng Credi<span class=\"_ _2\"></span>t Facilit<span class=\"_ _2\"></span>y. Bedra<span class=\"_ _2\"></span>gen op<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>omen on<span class=\"_ _2\"></span>der d<span class=\"_ _2\"></span>e E<span class=\"_ _1a\"></span>urope<span class=\"_ _2\"></span>se Sup<span class=\"_ _2\"></span>er Senio<span class=\"_ _2\"></span>r Revolving C<span class=\"_ _2\"></span>redit Facil<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y kunne<span class=\"_ _2\"></span>n gebr<span class=\"_ _2\"></span>uik<span class=\"_ _2\"></span>t worde<span class=\"_ _2\"></span>n voor werkkap<span class=\"_ _2\"></span>itaal e<span class=\"_ _2\"></span>n ande<span class=\"_ _2\"></span>re algem<span class=\"_ _2\"></span>ene b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>fsdo<span class=\"_ _2\"></span>elei<span class=\"_ _2\"></span>nden van de Bep<span class=\"_ _2\"></span>erk<span class=\"_ _2\"></span>te Groe<span class=\"_ _2\"></span>p (z<span class=\"_ _1a\"></span>oals vastg<span class=\"_ _2\"></span>eleg<span class=\"_ _2\"></span>d in het contra<span class=\"_ _2\"></span>ct)<span class=\"_ _0\"></span>, o<span class=\"_ _2\"></span>peratio<span class=\"_ _2\"></span>nele h<span class=\"_ _2\"></span>erstr<span class=\"_ _2\"></span>ucturerin<span class=\"_ _2\"></span>gen of toe<span class=\"_ _2\"></span>gelaten reorga<span class=\"_ _2\"></span>nisaties van d<span class=\"_ _2\"></span>e groep. De overee<span class=\"_ _2\"></span>nkomst bevat geb<span class=\"_ _2\"></span>ruikelijke en bepa<span class=\"_ _2\"></span>alde sp<span class=\"_ _2\"></span>eci<span class=\"_ _2\"></span>fieke bevestigende<span class=\"_ _1a\"></span> leningsconv<span class=\"_ _0\"></span>enanten en<span class=\"_ _1a\"></span> beperkende convenanten, zoals e<span class=\"_ _2\"></span>en 'springe<span class=\"_ _2\"></span>nde' financi\u00ebl<span class=\"_ _2\"></span>e convenan<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>\u2019 (op basis van de totale net<span class=\"_ _2\"></span>tosc<span class=\"_ _2\"></span>huldgra<span class=\"_ _2\"></span>ad) en ee<span class=\"_ _2\"></span>n jaarlijkse garantie<span class=\"_ _2\"></span>dekk<span class=\"_ _2\"></span>ings<span class=\"_ _2\"></span>toets. De Europes<span class=\"_ _2\"></span>e Supe<span class=\"_ _2\"></span>r Senior Revolv<span class=\"_ _2\"></span>ing Credi<span class=\"_ _2\"></span>t Facilit<span class=\"_ _2\"></span>y word<span class=\"_ _2\"></span>t evenee<span class=\"_ _2\"></span>ns gega<span class=\"_ _2\"></span>rande<span class=\"_ _2\"></span>erd doo<span class=\"_ _2\"></span>r elke borg<span class=\"_ _2\"></span>verstrek<span class=\"_ _2\"></span>ker<span class=\"_ _24\"></span>. I<span class=\"_ _2\"></span>n 2020 werden bijkomen<span class=\"_ _2\"></span>de zekerhed<span class=\"_ _2\"></span>en uitg<span class=\"_ _2\"></span>egeven ten guns<span class=\"_ _2\"></span>te van de obligatie<span class=\"_ _2\"></span>houd<span class=\"_ _2\"></span>ers en d<span class=\"_ _2\"></span>e Europese Sup<span class=\"_ _2\"></span>er Se<span class=\"_ _2\"></span>nior Revolvin<span class=\"_ _2\"></span>g Credi<span class=\"_ _2\"></span>t Facilit<span class=\"_ _2\"></span>y ban<span class=\"_ _2\"></span>ken met b<span class=\"_ _2\"></span>etrekkin<span class=\"_ _2\"></span>g tot het Belgis<span class=\"_ _2\"></span>ch vastgo<span class=\"_ _2\"></span>ed in Warege<span class=\"_ _2\"></span>m en Sint-Baafs<span class=\"_ _2\"></span>-Vijve. Overee<span class=\"_ _2\"></span>nkomstig de voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>waarden van de Intercredi<span class=\"_ _2\"></span>tor Agreemen<span class=\"_ _2\"></span>t, in geval van terugvord<span class=\"_ _2\"></span>ering van de zekerheid over h<span class=\"_ _2\"></span>et onde<span class=\"_ _2\"></span>rpand<span class=\"_ _2\"></span>, zullen de ho<span class=\"_ _2\"></span>uder<span class=\"_ _2\"></span>s van de Seni<span class=\"_ _2\"></span>or Secu<span class=\"_ _2\"></span>red Notes en d<span class=\"_ _2\"></span>e Senior T<span class=\"_ _0\"></span>erm Loan Facili<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y banken opb<span class=\"_ _2\"></span>rengs<span class=\"_ _2\"></span>ten ont<span class=\"_ _2\"></span>vangen van de teru<span class=\"_ _2\"></span>gvorde<span class=\"_ _2\"></span>ring van het on<span class=\"_ _2\"></span>derpa<span class=\"_ _2\"></span>nd, maar e<span class=\"_ _2\"></span>nkel na schuld<span class=\"_ _2\"></span>afbo<span class=\"_ _2\"></span>uw met betrek<span class=\"_ _2\"></span>king tot de Europes<span class=\"_ _2\"></span>e Supe<span class=\"_ _2\"></span>r Senior Revolv<span class=\"_ _2\"></span>ing Cre<span class=\"_ _2\"></span>dit Facilit<span class=\"_ _2\"></span>y en na<span class=\"_ _2\"></span>dat b<span class=\"_ _2\"></span>epaal<span class=\"_ _2\"></span>de he<span class=\"_ _2\"></span>dging<span class=\"_ _2\"></span>-ver<span class=\"_ _2\"></span>plichtin<span class=\"_ _2\"></span>gen volle<span class=\"_ _2\"></span>dig terugbetaald zijn. Op 9 ok<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>er 2020 heef<span class=\"_ _6\"></span>t de groep overe<span class=\"_ _2\"></span>enkomsten onde<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tekend met elk van ha<span class=\"_ _2\"></span>ar kred<span class=\"_ _2\"></span>iet<span class=\"_ _2\"></span>verstrek<span class=\"_ _2\"></span>kers krachtens haar b<span class=\"_ _2\"></span>esta<span class=\"_ _2\"></span>ande Europe<span class=\"_ _2\"></span>se Supe<span class=\"_ _2\"></span>r Senio<span class=\"_ _2\"></span>r Revolving Cre<span class=\"_ _2\"></span>dit Facilit<span class=\"_ _2\"></span>y om d<span class=\"_ _2\"></span>e ver<span class=\"_ _2\"></span>valdatum te wijzige<span class=\"_ _2\"></span>n en te verlen<span class=\"_ _2\"></span>gen van 11 augus<span class=\"_ _2\"></span>tus 2021 tot minstens 30 juni 2022. De ver<span class=\"_ _2\"></span>valda<span class=\"_ _2\"></span>tum werd verder ve<span class=\"_ _2\"></span>rlen<span class=\"_ _2\"></span>gd tot 30 juni 202<span class=\"_ _0\"></span>4 na d<span class=\"_ _2\"></span>e succ<span class=\"_ _2\"></span>esvolle wijziging e<span class=\"_ _2\"></span>n verlen<span class=\"_ _2\"></span>ging van de S<span class=\"_ _2\"></span>enior Se<span class=\"_ _2\"></span>cured N<span class=\"_ _2\"></span>otes zoals bes<span class=\"_ _2\"></span>chreven in T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 21. Per 4 apr<span class=\"_ _2\"></span>il 2022 werd de Europese Sup<span class=\"_ _2\"></span>er Se<span class=\"_ _2\"></span>nior Revolvin<span class=\"_ _2\"></span>g Credi<span class=\"_ _2\"></span>t Facilit<span class=\"_ _2\"></span>y van \u20ac 61 miljoen terugb<span class=\"_ _2\"></span>etaal<span class=\"_ _2\"></span>d en ver<span class=\"_ _2\"></span>vang<span class=\"_ _2\"></span>en doo<span class=\"_ _2\"></span>r een Sup<span class=\"_ _2\"></span>er Senio<span class=\"_ _2\"></span>r Revolving Cre<span class=\"_ _2\"></span>dit Facili<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y van \u20ac 45 miljo<span class=\"_ _2\"></span>en. De zekerhede<span class=\"_ _2\"></span>n op het Be<span class=\"_ _2\"></span>lgisch o<span class=\"_ _2\"></span>nroeren<span class=\"_ _2\"></span>d goe<span class=\"_ _2\"></span>d in Waregem en Sint-Baaf<span class=\"_ _2\"></span>s-Vijve werde<span class=\"_ _2\"></span>n vrijg<span class=\"_ _2\"></span>egeven in h<span class=\"_ _2\"></span>et kader van de op<span class=\"_ _2\"></span>eratie afge<span class=\"_ _2\"></span>sloten op 4 ap<span class=\"_ _2\"></span>ril 2022, terw<span class=\"_ _2\"></span>ijl Bentley zic<span class=\"_ _2\"></span>h garant s<span class=\"_ _2\"></span>telde.Wij beves<span class=\"_ _2\"></span>tigen d<span class=\"_ _2\"></span>at wij over de vers<span class=\"_ _2\"></span>lagp<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de aan all<span class=\"_ _2\"></span>e convenanten h<span class=\"_ _2\"></span>ebb<span class=\"_ _2\"></span>en volda<span class=\"_ _2\"></span>an.Financieringso<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>oms<span class=\"_ _2\"></span>ten BentleyBPS Parent Inc. en a<span class=\"_ _2\"></span>ndere do<span class=\"_ _2\"></span>chterond<span class=\"_ _2\"></span>erne<span class=\"_ _2\"></span>minge<span class=\"_ _2\"></span>n zijn op 1 febru<span class=\"_ _2\"></span>ari 2017 met Fif<span class=\"_ _6\"></span>th Third Bank en and<span class=\"_ _2\"></span>ere finan<span class=\"_ _2\"></span>ci\u00eble instelling<span class=\"_ _2\"></span>en (de \u2018Kredie<span class=\"_ _2\"></span>tver<span class=\"_ _2\"></span>strekkers\u2019) ee<span class=\"_ _2\"></span>n gesyn<span class=\"_ _2\"></span>dice<span class=\"_ _2\"></span>erde kredi<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>facili<span class=\"_ _2\"></span>teit (de 'Fif<span class=\"_ _2\"></span>th Third C<span class=\"_ _2\"></span>redi<span class=\"_ _2\"></span>t Agreemen<span class=\"_ _2\"></span>t') van $ 51,0 miljoe<span class=\"_ _2\"></span>n aang<span class=\"_ _2\"></span>egaan<span class=\"_ _2\"></span>. De kre<span class=\"_ _2\"></span>diet<span class=\"_ _2\"></span>facili<span class=\"_ _2\"></span>teiten ond<span class=\"_ _2\"></span>er de Fi<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>th Third Cre<span class=\"_ _2\"></span>dit Agree<span class=\"_ _2\"></span>ment b<span class=\"_ _2\"></span>esta<span class=\"_ _2\"></span>an uit: (i) e<span class=\"_ _2\"></span>en door<span class=\"_ _2\"></span>lop<span class=\"_ _2\"></span>ende k<span class=\"_ _2\"></span>rediet<span class=\"_ _2\"></span>fa<span class=\"_ _2\"></span>ciliteit van v<span class=\"_ _2\"></span>ijf jaar vo<span class=\"_ _2\"></span>or $ 18,0 miljoe<span class=\"_ _2\"></span>n versch<span class=\"_ _2\"></span>uldigd e<span class=\"_ _2\"></span>n beta<span class=\"_ _2\"></span>albaar o<span class=\"_ _2\"></span>p 31 januari 2022, waar<span class=\"_ _2\"></span>van de be<span class=\"_ _2\"></span>schik<span class=\"_ _2\"></span>baarh<span class=\"_ _2\"></span>eid afh<span class=\"_ _2\"></span>ankelijk is van onder<span class=\"_ _2\"></span>ligge<span class=\"_ _2\"></span>nde bes<span class=\"_ _2\"></span>chikb<span class=\"_ _2\"></span>are activa, en (ii) e<span class=\"_ _2\"></span>en Sen<span class=\"_ _2\"></span>ior T<span class=\"_ _0\"></span>erm Loan Facilit<span class=\"_ _2\"></span>y van vijf ja<span class=\"_ _2\"></span>ar voor $ 33,0 miljo<span class=\"_ _2\"></span>en (\u2018Ben<span class=\"_ _2\"></span>tley T<span class=\"_ _24\"></span>er<span class=\"_ _2\"></span>m Loan\u2019) die werd terug<span class=\"_ _2\"></span>betaa<span class=\"_ _2\"></span>ld in 2017<span class=\"_ _24\"></span>. De ve<span class=\"_ _2\"></span>rplich<span class=\"_ _2\"></span>tingen o<span class=\"_ _2\"></span>nder de Fi<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>th Third Cre<span class=\"_ _2\"></span>dit Agree<span class=\"_ _2\"></span>ment zijn g<span class=\"_ _2\"></span>ewaarbo<span class=\"_ _2\"></span>rgd doo<span class=\"_ _2\"></span>r zekerhede<span class=\"_ _2\"></span>n die ges<span class=\"_ _2\"></span>teld werde<span class=\"_ _2\"></span>n op zo goed a<span class=\"_ _2\"></span>ls alle ac<span class=\"_ _2\"></span>tiva van BPS Parent Inc. en zijn d<span class=\"_ _2\"></span>ochteron<span class=\"_ _2\"></span>dern<span class=\"_ _2\"></span>eming<span class=\"_ _2\"></span>en ten gunste van de kre<span class=\"_ _2\"></span>diet<span class=\"_ _2\"></span>vers<span class=\"_ _2\"></span>trekkers. De Fi<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>th Third C<span class=\"_ _2\"></span>redit Agreeme<span class=\"_ _2\"></span>nt bevat beves<span class=\"_ _2\"></span>tigen<span class=\"_ _2\"></span>de en ne<span class=\"_ _2\"></span>gatieve convena<span class=\"_ _2\"></span>nten en and<span class=\"_ _2\"></span>ere beta<span class=\"_ _2\"></span>lingsb<span class=\"_ _2\"></span>epe<span class=\"_ _2\"></span>rkin<span class=\"_ _2\"></span>gen voor B<span class=\"_ _2\"></span>PS Parent Inc. en zijn dochter<span class=\"_ _0\"></span>ondernemingen. Sommige conv<span class=\"_ _0\"></span>enanten beperk<span class=\"_ _0\"></span>en de Schul<span class=\"_ _2\"></span>dgraa<span class=\"_ _2\"></span>d en investering<span class=\"_ _2\"></span>en van BPS Parent Inc. e<span class=\"_ _2\"></span>n zijn doc<span class=\"_ _2\"></span>hteronder<span class=\"_ _2\"></span>nemin<span class=\"_ _2\"></span>gen en vere<span class=\"_ _2\"></span>isen het a<span class=\"_ _2\"></span>anhou<span class=\"_ _2\"></span>den van bep<span class=\"_ _2\"></span>aald<span class=\"_ _2\"></span>e financi<span class=\"_ _2\"></span>\u00eble ratio\u2019<span class=\"_ _0\"></span>s, zoals g<span class=\"_ _2\"></span>edefin<span class=\"_ _2\"></span>ieerd in d<span class=\"_ _2\"></span>e Fif<span class=\"_ _6\"></span>th Third Cre<span class=\"_ _2\"></span>dit Agreem<span class=\"_ _2\"></span>ent. Als voo<span class=\"_ _2\"></span>rzorgsm<span class=\"_ _2\"></span>aatrege<span class=\"_ _2\"></span>l hebb<span class=\"_ _2\"></span>en we op 11 maar<span class=\"_ _6\"></span>t 2020 de door<span class=\"_ _2\"></span>lope<span class=\"_ _2\"></span>nde k<span class=\"_ _2\"></span>rediet<span class=\"_ _2\"></span>fac<span class=\"_ _2\"></span>iliteit van $ 18,0 miljoe<span class=\"_ _2\"></span>n volledi<span class=\"_ _2\"></span>g opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en om te bean<span class=\"_ _2\"></span>two<span class=\"_ _2\"></span>orden a<span class=\"_ _2\"></span>an onze liquidi<span class=\"_ _2\"></span>teits<span class=\"_ _2\"></span>- en werk<span class=\"_ _2\"></span>kapita<span class=\"_ _2\"></span>alnod<span class=\"_ _2\"></span>en op kor<span class=\"_ _2\"></span>te termijn. In Q4 2020 heb<span class=\"_ _2\"></span>ben we de h<span class=\"_ _2\"></span>elf<span class=\"_ _6\"></span>t van het uits<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e be<span class=\"_ _2\"></span>drag terugb<span class=\"_ _2\"></span>etaald. I<span class=\"_ _2\"></span>n dec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 2021 werd de doo<span class=\"_ _2\"></span>rlop<span class=\"_ _2\"></span>end<span class=\"_ _2\"></span>e kredi<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>facili<span class=\"_ _2\"></span>teit verle<span class=\"_ _2\"></span>ngd tot juni 2022 voor e<span class=\"_ _2\"></span>en be<span class=\"_ _2\"></span>drag van $ 15,0 miljo<span class=\"_ _2\"></span>en. In het ka<span class=\"_ _2\"></span>der van de trans<span class=\"_ _2\"></span>actie op 4 a<span class=\"_ _2\"></span>pril werd het ui<span class=\"_ _2\"></span>tstaan<span class=\"_ _2\"></span>de be<span class=\"_ _2\"></span>drag van $ 9<span class=\"_ _0\"></span>,0 miljoen teru<span class=\"_ _2\"></span>gbeta<span class=\"_ _2\"></span>ald en werd de fac<span class=\"_ _2\"></span>iliteit afg<span class=\"_ _2\"></span>esloten.FactoringIn het kad<span class=\"_ _2\"></span>er van de no<span class=\"_ _2\"></span>rmale b<span class=\"_ _2\"></span>edri<span class=\"_ _2\"></span>jfsui<span class=\"_ _2\"></span>toefening, heef<span class=\"_ _6\"></span>t de groe<span class=\"_ _2\"></span>p inges<span class=\"_ _2\"></span>chreven op t<span class=\"_ _2\"></span>wee no<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>rec<span class=\"_ _2\"></span>ourse financieringsovereenkomsten, waarbij z<span class=\"_ _0\"></span>e hand<span class=\"_ _2\"></span>elsvorder<span class=\"_ _2\"></span>ingen di<span class=\"_ _2\"></span>e voor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>vl<span class=\"_ _2\"></span>oeie<span class=\"_ _2\"></span>n uit de n<span class=\"_ _2\"></span>ormal<span class=\"_ _2\"></span>e be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteit kan verkop<span class=\"_ _2\"></span>en aan no<span class=\"_ _2\"></span>minale waa<span class=\"_ _2\"></span>rde waar<span class=\"_ _2\"></span>van be<span class=\"_ _2\"></span>paal<span class=\"_ _2\"></span>de rese<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ves en vergo<span class=\"_ _2\"></span>edin<span class=\"_ _2\"></span>gen word<span class=\"_ _2\"></span>en afgeho<span class=\"_ _2\"></span>ude<span class=\"_ _2\"></span>n. Het kre<span class=\"_ _2\"></span>dietrisic<span class=\"_ _2\"></span>o dat ge<span class=\"_ _2\"></span>paard ga<span class=\"_ _2\"></span>at met de gefa<span class=\"_ _2\"></span>ctorde vorderin<span class=\"_ _2\"></span>gen is overge<span class=\"_ _2\"></span>drage<span class=\"_ _2\"></span>n aan de factoring<span class=\"_ _2\"></span>onde<span class=\"_ _2\"></span>rnemin<span class=\"_ _2\"></span>g, die di<span class=\"_ _2\"></span>t risico o<span class=\"_ _2\"></span>p haar b<span class=\"_ _2\"></span>eur<span class=\"_ _2\"></span>t h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t overgedra<span class=\"_ _2\"></span>gen aan e<span class=\"_ _2\"></span>en kre<span class=\"_ _2\"></span>diet<span class=\"_ _2\"></span>ver<span class=\"_ _2\"></span>zekeringsmaa<span class=\"_ _2\"></span>tschap<span class=\"_ _2\"></span>pij. In het kad<span class=\"_ _2\"></span>er van de non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>reco<span class=\"_ _2\"></span>urse overee<span class=\"_ _2\"></span>nkomsten int de groe<span class=\"_ _2\"></span>p beta<span class=\"_ _2\"></span>lingen van k<span class=\"_ _2\"></span>lanten nam<span class=\"_ _2\"></span>ens de fac<span class=\"_ _2\"></span>toringon<span class=\"_ _2\"></span>derne<span class=\"_ _2\"></span>ming aan wie d<span class=\"_ _2\"></span>e vorderin<span class=\"_ _2\"></span>gen zijn ge<span class=\"_ _2\"></span>factord. Aangezien v<span class=\"_ _2\"></span>rijwel alle risi<span class=\"_ _2\"></span>co\u2019<span class=\"_ _0\"></span>s en voord<span class=\"_ _2\"></span>elen van e<span class=\"_ _2\"></span>igend<span class=\"_ _2\"></span>om zijn overge<span class=\"_ _2\"></span>dragen<span class=\"_ _2\"></span>, worden d<span class=\"_ _2\"></span>e hande<span class=\"_ _2\"></span>lsvorderi<span class=\"_ _2\"></span>ngen di<span class=\"_ _2\"></span>e zijn toegewezen aan de factorin<span class=\"_ _2\"></span>gond<span class=\"_ _2\"></span>erne<span class=\"_ _2\"></span>minge<span class=\"_ _2\"></span>n niet lang<span class=\"_ _2\"></span>er op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men in de balans.In 2022 blijve<span class=\"_ _2\"></span>n de voor<span class=\"_ _6\"></span>tgezette be<span class=\"_ _2\"></span>drij<span class=\"_ _2\"></span>fsac<span class=\"_ _2\"></span>tiviteiten e<span class=\"_ _2\"></span>en dee<span class=\"_ _2\"></span>l van de vorderin<span class=\"_ _2\"></span>gen op<span class=\"_ _2\"></span>nem<span class=\"_ _2\"></span>en naar rato van hun aanho<span class=\"_ _2\"></span>uden<span class=\"_ _2\"></span>de be<span class=\"_ _2\"></span>trokkenheid, overee<span class=\"_ _2\"></span>nkomstig IFRS 9 (\u20ac 5,<span class=\"_ _1a\"></span>0 miljo<span class=\"_ _2\"></span>en)<span class=\"_ _0\"></span>. (2021: \u20ac 7<span class=\"_ _24\"></span>,5 milj<span class=\"_ _2\"></span>oen)T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 23<span class=\"_ _0\"></span>. Leas<span class=\"_ _0\"></span>esDe le<span class=\"_ _2\"></span>aseverpli<span class=\"_ _2\"></span>chtinge<span class=\"_ _2\"></span>n zijn afgen<span class=\"_ _2\"></span>omen van \u20ac 51,0 milj<span class=\"_ _2\"></span>oen per 31 de<span class=\"_ _2\"></span>cemb<span class=\"_ _2\"></span>er 2021 tot \u20ac 50,5 miljoen p<span class=\"_ _2\"></span>er 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2022. Op het ei<span class=\"_ _2\"></span>nde van 2022 be<span class=\"_ _2\"></span>draag<span class=\"_ _2\"></span>t de overeen<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>omstig<span class=\"_ _2\"></span>e leas<span class=\"_ _2\"></span>everplich<span class=\"_ _2\"></span>ting met b<span class=\"_ _2\"></span>etrekki<span class=\"_ _2\"></span>ng tot IFRS 16 (<span class=\"_ _0\"></span>exclusief s<span class=\"_ _2\"></span>ale<span class=\"_ _2\"></span>-and<span class=\"_ _2\"></span>-l<span class=\"_ _2\"></span>ease<span class=\"_ _2\"></span>back) \u20ac 32,4 miljoe<span class=\"_ _2\"></span>n. De verp<span class=\"_ _2\"></span>lichtin<span class=\"_ _2\"></span>g werd gewaarde<span class=\"_ _2\"></span>erd tegen d<span class=\"_ _2\"></span>e conta<span class=\"_ _2\"></span>nte waarde van de re<span class=\"_ _2\"></span>sterende l<span class=\"_ _2\"></span>easeb<span class=\"_ _2\"></span>etalin<span class=\"_ _2\"></span>gen, verdis<span class=\"_ _2\"></span>conteerd tegen e<span class=\"_ _2\"></span>en vooraf b<span class=\"_ _2\"></span>epaal<span class=\"_ _2\"></span>de disc<span class=\"_ _2\"></span>ontering<span class=\"_ _2\"></span>svoet. De gro<span class=\"_ _2\"></span>ep past ver<span class=\"_ _2\"></span>schill<span class=\"_ _2\"></span>ende dis<span class=\"_ _2\"></span>conterin<span class=\"_ _2\"></span>gsvoeten toe, afhan<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>elijk van het t<span class=\"_ _2\"></span>yp<span class=\"_ _2\"></span>e actief (geb<span class=\"_ _2\"></span>ouwen of ma<span class=\"_ _2\"></span>chine<span class=\"_ _2\"></span>s<span class=\"_ _1a\"></span>), de leaseterm<span class=\"_ _2\"></span>ijn, de ge<span class=\"_ _2\"></span>ografisc<span class=\"_ _2\"></span>he regio, de r<span class=\"_ _2\"></span>isicop<span class=\"_ _2\"></span>remie (van 1,80% tot 3%<span class=\"_ _0\"></span>) en de varia<span class=\"_ _2\"></span>biliteit van d<span class=\"_ _2\"></span>e basisren<span class=\"_ _2\"></span>tev<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>et (gebas<span class=\"_ _2\"></span>eerd op d<span class=\"_ _2\"></span>e mark<span class=\"_ _2\"></span>tswap<span class=\"_ _2\"></span>rentes van 31 decemb<span class=\"_ _2\"></span>er 2018)<span class=\"_ _0\"></span>. De toe<span class=\"_ _2\"></span>gep<span class=\"_ _2\"></span>aste implic<span class=\"_ _2\"></span>iete rentevoet is afhankelijk van de l<span class=\"_ _2\"></span>ocatie e<span class=\"_ _2\"></span>n de resteren<span class=\"_ _2\"></span>de loo<span class=\"_ _2\"></span>ptijd van de overee<span class=\"_ _2\"></span>nkomst. V<span class=\"_ _0\"></span>oo<span class=\"_ _2\"></span>r contrac<span class=\"_ _2\"></span>ten binne<span class=\"_ _2\"></span>n Eur<span class=\"_ _1a\"></span>opa li<span class=\"_ _2\"></span>gt deze tussen 0 e<span class=\"_ _2\"></span>n 2,8%. In de VS ligt de margina<span class=\"_ _2\"></span>le lenin<span class=\"_ _2\"></span>grentevoet tusse<span class=\"_ _2\"></span>n 3,4 en 6,<span class=\"_ _0\"></span>9<span class=\"_ _2\"></span>%.De le<span class=\"_ _2\"></span>aseoveree<span class=\"_ _2\"></span>nkomsten onde<span class=\"_ _2\"></span>r IFRS 16 hebb<span class=\"_ _2\"></span>en ee<span class=\"_ _2\"></span>n resteren<span class=\"_ _2\"></span>de loo<span class=\"_ _2\"></span>ptijd tusse<span class=\"_ _2\"></span>n 1 en 8 jaar<span class=\"_ _0\"></span>. Als al<span class=\"_ _2\"></span>ternatief voor he<span class=\"_ _2\"></span>t uit<span class=\"_ _2\"></span>voere<span class=\"_ _2\"></span>n van een be<span class=\"_ _2\"></span>oord<span class=\"_ _2\"></span>eling o<span class=\"_ _2\"></span>p bijzondere waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g, zijn wij ui<span class=\"_ _2\"></span>tgeg<span class=\"_ _2\"></span>aan van eerd<span class=\"_ _2\"></span>ere be<span class=\"_ _2\"></span>oorde<span class=\"_ _2\"></span>lingen of l<span class=\"_ _2\"></span>ease<span class=\"_ _2\"></span>overeenkomsten verlie<span class=\"_ _2\"></span>slatend zijn \u2013 pe<span class=\"_ _2\"></span>r 31 decemb<span class=\"_ _2\"></span>er 2022 waren er g<span class=\"_ _2\"></span>een ver<span class=\"_ _2\"></span>lieslaten<span class=\"_ _2\"></span>de overeenk<span class=\"_ _0\"></span>oms<span class=\"_ _2\"></span>ten.Wat de financie<span class=\"_ _2\"></span>rings<span class=\"_ _2\"></span>overeenkomsten van de groe<span class=\"_ _2\"></span>p betref<span class=\"_ _6\"></span>t, voor<span class=\"_ _2\"></span>ziet de do<span class=\"_ _2\"></span>cume<span class=\"_ _2\"></span>ntatie in ee<span class=\"_ _2\"></span>n neu<span class=\"_ _2\"></span>tralisatie van de wijziging<span class=\"_ _2\"></span>en in bo<span class=\"_ _2\"></span>ekh<span class=\"_ _2\"></span>oudkun<span class=\"_ _2\"></span>dige no<span class=\"_ _2\"></span>rmen. Al<span class=\"_ _2\"></span>s dusdani<span class=\"_ _2\"></span>g heef<span class=\"_ _6\"></span>t de toepas<span class=\"_ _2\"></span>sing van IFRS 16 gee<span class=\"_ _2\"></span>n gevolge<span class=\"_ _2\"></span>n voor de financ<span class=\"_ _2\"></span>iering van d<span class=\"_ _2\"></span>e groep. We zullen de Sc<span class=\"_ _2\"></span>huldgra<span class=\"_ _2\"></span>ad blij<span class=\"_ _2\"></span>ven bere<span class=\"_ _2\"></span>kenen in overeens<span class=\"_ _2\"></span>temming met d<span class=\"_ _2\"></span>e defini<span class=\"_ _2\"></span>tie in onze financieringsovereenkomst.Boek<span class=\"_ _2\"></span>waa<span class=\"_ _2\"></span>rden van de le<span class=\"_ _2\"></span>aseverpl<span class=\"_ _2\"></span>ichting<span class=\"_ _2\"></span>en en bewe<span class=\"_ _2\"></span>ging<span class=\"_ _2\"></span>en in 2022: IFRS 16 excl. Sale<span class=\"_ _2\"></span>-and<span class=\"_ _2\"></span>-(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)sale<span class=\"_ _2\"></span>-and<span class=\"_ _2\"></span>-T<span class=\"_ _24\"></span>otaalleasebackleasebackPer 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2021<span class=\"_ _8d\"> </span><span class=\"ls44 ws42\">31<span class=\"_ _2\"></span>.033 <span class=\"_ _126\"> </span></span>19<span class=\"_ _0\"></span>.998 <span class=\"_ _95\"> </span><span class=\"ls44 ws42\">51<span class=\"_ _2\"></span>.030 </span>Aanschaf<span class=\"_ _2\"></span>fingen<span class=\"_ _170\"> </span><span class=\"ls5b ws59\">5<span class=\"_ _2\"></span>.70<span class=\"_ _2\"></span>4 <span class=\"_ _79\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _66\"> </span></span>5<span class=\"_ _2\"></span>.70<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span> </span>V<span class=\"_ _0\"></span>erkopen<span class=\"_ _1bb\"> </span><span class=\"ls8e ws8c\">(29)<span class=\"_ _af\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _11a\"> </span></span>(2<span class=\"_ _2\"></span>9)</span>Financieringsk<span class=\"_ _1a\"></span>osten<span class=\"_ _3a\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _47\"> </span>48<span class=\"_ _e4\"> </span>48</span>Aangroe<span class=\"_ _2\"></span>i van intrest<span class=\"_ _1d3\"> </span>1.<span class=\"_ _2\"></span>330 <span class=\"_ _178\"> </span><span class=\"ls4d ws4b\">465<span class=\"_ _1e\"> </span><span class=\"ls5b ws59\">1<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>95<span class=\"_ _2\"></span> </span></span>Betalinge<span class=\"_ _2\"></span>n<span class=\"_ _112\"> </span>(6<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>49<span class=\"_ _2\"></span>)<span class=\"_ _13c\"> </span><span class=\"lsb4 wsb2\">(2.4<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>)<span class=\"_ _1d2\"> </span><span class=\"ls93 ws91\">(<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>94)</span></span>Wisselk<span class=\"_ _0\"></span>oersef<span class=\"_ _2\"></span>fect<span class=\"_ _ca\"> </span><span class=\"ls0 ws0\">86<span class=\"_ _2\"></span>0 <span class=\"_ _7a\"> </span>-<span class=\"_ _43\"> </span><span class=\"ls6 ws6\">860</span></span>Per 31 decem<span class=\"_ _2\"></span>ber 2022<span class=\"_ _7d\"> </span>32<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>49 <span class=\"_ _123\"> </span><span class=\"ls0 ws0\">18.0<span class=\"_ _2\"></span>66 <span class=\"_ _1b\"> </span><span class=\"ls44 ws42\">50.<span class=\"_ _2\"></span>515 </span></span>K<span class=\"_ _0\"></span>or<span class=\"_ _2\"></span>tlopende 6.872 <span class=\"_ _11f\"> </span><span class=\"ls8a ws88\">1<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>0<span class=\"_ _6\"></span> <span class=\"_ _75\"> </span></span>8.801 leasev<span class=\"_ _1a\"></span>erplichti<span class=\"_ _1a\"></span>ngenLanglopende 25.<span class=\"_ _2\"></span>57<span class=\"_ _2\"></span>7 <span class=\"_ _138\"> </span><span class=\"ls59 ws57\">1<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>6 <span class=\"_ _93\"> </span><span class=\"ls5b ws59\">41<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>4 </span></span>leasev<span class=\"_ _1a\"></span>erplichti<span class=\"_ _1a\"></span>ngenT<span class=\"_ _24\"></span>otaal 32<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>49 <span class=\"_ _123\"> </span><span class=\"ls0 ws0\">18<span class=\"_ _2\"></span>.066 <span class=\"_ _1b\"> </span><span class=\"ls44 ws42\">5<span class=\"_ _2\"></span>0.51<span class=\"_ _2\"></span>5 </span></span>leasev<span class=\"_ _0\"></span>erplichtingen(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _9e\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _5f\"> </span>2021</span>T<span class=\"_ _0\"></span>otaal c<span class=\"_ _2\"></span>onta<span class=\"_ _2\"></span>nte waar<span class=\"_ _2\"></span>de van<span class=\"_ _1a\"></span> leasev<span class=\"_ _0\"></span>erplichtingen (e<span class=\"_ _0\"></span>xclusief<span class=\"_ _0\"></span> geactiveerde 50.<span class=\"_ _2\"></span>854 <span class=\"_ _e\"> </span>51.<span class=\"_ _2\"></span>417 financieringsk<span class=\"_ _0\"></span>osten) v<span class=\"_ _0\"></span>oor voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenBinnen h<span class=\"_ _2\"></span>et jaar<span class=\"_ _17c\"> </span>8.849 <span class=\"_ _12c\"> </span><span class=\"ls5a ws58\">7.<span class=\"_ _6\"></span>3<span class=\"_ _6\"></span>9<span class=\"_ _6\"></span>1<span class=\"_ _6\"></span> <span class=\"_ _0\"></span></span>Lang<span class=\"_ _2\"></span>er dan 1 jaar e<span class=\"_ _2\"></span>n niet lan<span class=\"_ _2\"></span>ger dan 3<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>.9<span class=\"_ _6\"></span>24<span class=\"_ _2\"></span> <span class=\"_ _e\"> </span><span class=\"ls0 ws0\">29<span class=\"_ _0\"></span>.860 </span>5 jaarLang<span class=\"_ _2\"></span>er dan 5 jaar<span class=\"_ _fd\"> </span><span class=\"ls40 ws3e\">8.080 <span class=\"_ _98\"> </span><span class=\"ls4f ws4d\">14.166 </span></span>T<span class=\"_ _0\"></span>otaal s<span class=\"_ _2\"></span>top<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te -<span class=\"_ _13c\"> </span><span class=\"ls92 ws90\">3<span class=\"_ _2\"></span>9.<span class=\"_ _6\"></span>7<span class=\"_ _2\"></span>5<span class=\"_ _6\"></span>8<span class=\"_ _2\"></span> <span class=\"_ _0\"></span></span>bedrijfsactiviteitenDe gro<span class=\"_ _2\"></span>ep heef<span class=\"_ _6\"></span>t voorui<span class=\"_ _2\"></span>tzie<span class=\"_ _2\"></span>ndhei<span class=\"_ _2\"></span>d gebr<span class=\"_ _2\"></span>uik<span class=\"_ _2\"></span>t bij h<span class=\"_ _2\"></span>et bep<span class=\"_ _2\"></span>alen van de leas<span class=\"_ _2\"></span>etermijn wann<span class=\"_ _2\"></span>eer het c<span class=\"_ _2\"></span>ontract o<span class=\"_ _2\"></span>pties b<span class=\"_ _2\"></span>evat om de le<span class=\"_ _2\"></span>aseovere<span class=\"_ _2\"></span>enkomst te verleng<span class=\"_ _2\"></span>en of te be\u00ebi<span class=\"_ _2\"></span>ndige<span class=\"_ _2\"></span>n. Naas<span class=\"_ _2\"></span>t de impa<span class=\"_ _2\"></span>ct op de o<span class=\"_ _2\"></span>peratio<span class=\"_ _2\"></span>nele a<span class=\"_ _2\"></span>ctivi<span class=\"_ _2\"></span>teiten wordt in deze analyse rekening g<span class=\"_ _2\"></span>ehou<span class=\"_ _2\"></span>den m<span class=\"_ _2\"></span>et criteri<span class=\"_ _2\"></span>a zoals boe<span class=\"_ _2\"></span>tes en verb<span class=\"_ _2\"></span>eteringe<span class=\"_ _2\"></span>n aan het g<span class=\"_ _2\"></span>eleas<span class=\"_ _2\"></span>ede g<span class=\"_ _2\"></span>oed. Variabel<span class=\"_ _2\"></span>e leas<span class=\"_ _2\"></span>ebeta<span class=\"_ _2\"></span>lingen we<span class=\"_ _2\"></span>rden nie<span class=\"_ _2\"></span>t mee<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men in de waa<span class=\"_ _2\"></span>rderin<span class=\"_ _2\"></span>g van de leas<span class=\"_ _2\"></span>everplic<span class=\"_ _2\"></span>htingen<span class=\"_ _2\"></span>.T<span class=\"_ _1\"></span>o<span class=\"_ _2\"></span>elichting 2<span class=\"_ _0\"></span>4. N<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>toschuld-<span class=\"_ _2\"></span>recon<span class=\"_ _2\"></span>ciliatieDe volg<span class=\"_ _2\"></span>ende t<span class=\"_ _2\"></span>abel g<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t e<span class=\"_ _2\"></span>en over<span class=\"_ _2\"></span>zicht van de n<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>toschuld e<span class=\"_ _2\"></span>n -b<span class=\"_ _2\"></span>eweging<span class=\"_ _2\"></span>en:  Schulden uit financieringsact<span class=\"_ _2\"></span>iviteiten<span class=\"_ _4\"> </span><span class=\"ls2 ws2\">Liquide middelen</span>(In d<span class=\"_ _2\"></span>uizen<span class=\"_ _2\"></span>d \u20ac)<span class=\"_ _67\"> </span><span class=\"lsbc wsbb\">Senior </span>Senior Lease-Lease-Super Be<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>ley<span class=\"_ _2\"></span> T<span class=\"_ _0\"></span>otaal Liquide T<span class=\"_ _0\"></span>otaal Secured Secured verplich <span class=\"_ _27\"></span>-verplich <span class=\"_ _27\"></span>-Senior RCFfinanci\u00eble middelen financi\u00eble Not<span class=\"_ _2\"></span>es met<span class=\"_ _2\"></span> Not<span class=\"_ _2\"></span>es met<span class=\"_ _2\"></span> tingen <span class=\"_ _0\"></span>met tingen <span class=\"_ _0\"></span>met RCFbrutoschuld voortgezette nettoschul<span class=\"_ _2\"></span>d ver<span class=\"_ _2\"></span>va<span class=\"_ _2\"></span>l<span class=\"ls0 ws0\">-</span>ver<span class=\"_ _2\"></span>va<span class=\"_ _2\"></span>l<span class=\"ls0 ws0\">-</span>ver<span class=\"_ _2\"></span>va<span class=\"_ _2\"></span>ld<span class=\"_ _2\"></span>atu<span class=\"_ _2\"></span>m ver<span class=\"_ _2\"></span>va<span class=\"_ _2\"></span>ld<span class=\"_ _2\"></span>atu<span class=\"_ _2\"></span>m voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t<span class=\"ls0 ws0\">-</span>bedrijfsacti<span class=\"ls0 ws0\">-</span>voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t<span class=\"ls0 ws0\">-</span>dat<span class=\"_ _2\"></span>um na 1 datum na 1 jaarbin<span class=\"_ _2\"></span>nen 1 jaargezet<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span> viteitengezet<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span> jaarbin<span class=\"_ _2\"></span>nen 1 jaarbedrijfsacti<span class=\"ls0 ws0\">-</span>bedrijfsac<span class=\"ls0 ws0\">-</span>viteitentiviteitenNet<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>osch<span class=\"_ _2\"></span>uld p<span class=\"_ _2\"></span>er (23<span class=\"_ _2\"></span>4,<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>57<span class=\"_ _2\"></span>)<span class=\"_ _1e7\"> </span>(<span class=\"_ _6\"></span>7,<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>)<span class=\"_ _14a\"> </span><span class=\"ls7a ws78\">(44,026)<span class=\"_ _14a\"> </span></span>(<span class=\"_ _6\"></span>7,<span class=\"_ _6\"></span>3<span class=\"_ _6\"></span>3<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>)<span class=\"_ _87\"> </span>(4<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>09<span class=\"_ _2\"></span>0)<span class=\"_ _195\"> </span>(7,<span class=\"_ _0\"></span>960)<span class=\"_ _1b\"> </span>(34<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>39)<span class=\"_ _5f\"> </span><span class=\"ls9b ws99\">5<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>394 <span class=\"_ _12c\"> </span>(2<span class=\"_ _2\"></span>94<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>45<span class=\"_ _2\"></span>)</span>31 de<span class=\"_ _2\"></span>cem<span class=\"_ _2\"></span>ber 2021Kasstro<span class=\"_ _2\"></span>men<span class=\"_ _af\"> </span>-<span class=\"_ _17\"> </span>-<span class=\"_ _e1\"> </span>-<span class=\"_ _1b1\"> </span>-<span class=\"_ _78\"> </span>-<span class=\"_ _11c\"> </span>-<span class=\"_ _6e\"> </span>-<span class=\"_ _74\"> </span><span class=\"lsc5 wsc4\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>,9<span class=\"_ _6\"></span>0<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>)<span class=\"_ _198\"> </span>(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>,9<span class=\"_ _6\"></span>0<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>)</span>Opbrengsten<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>(13<span class=\"_ _1a\"></span>0,<span class=\"_ _0\"></span>000)<span class=\"_ _67\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _e1\"> </span>-<span class=\"_ _1b1\"> </span>-<span class=\"_ _78\"> </span>-<span class=\"_ _11c\"> </span>-<span class=\"_ _123\"> </span></span>(1<span class=\"_ _0\"></span>30,<span class=\"_ _0\"></span>000)<span class=\"_ _178\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _70\"> </span></span>(130,<span class=\"_ _0\"></span>000)uit l<span class=\"_ _2\"></span>enin<span class=\"_ _2\"></span>gen m<span class=\"_ _2\"></span>et derdenT<span class=\"_ _24\"></span>erugb<span class=\"_ _2\"></span>etali<span class=\"_ _1a\"></span>ngen 232,8<span class=\"_ _0\"></span>18 <span class=\"_ _121\"> </span>2,380 <span class=\"_ _78\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _ba\"> </span><span class=\"lsc7 wsc6\">7,<span class=\"_ _6\"></span>4<span class=\"_ _6\"></span>6<span class=\"_ _2\"></span>8<span class=\"_ _6\"></span> <span class=\"_ _8d\"> </span><span class=\"ls2 ws2\">4<span class=\"_ _2\"></span>5,090 <span class=\"_ _64\"> </span><span class=\"lsc8 wsc7\">8,1<span class=\"_ _2\"></span>07<span class=\"_ _2\"></span> <span class=\"_ _93\"> </span><span class=\"ls96 ws94\">295,863 <span class=\"_ _1d8\"> </span></span></span></span></span>-<span class=\"_ _11b\"> </span><span class=\"ls96 ws94\">295,863 </span></span>van le<span class=\"_ _2\"></span>ning<span class=\"_ _2\"></span>en me<span class=\"_ _2\"></span>t derdenAnd<span class=\"_ _2\"></span>ere no<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ash (6<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>0)<span class=\"_ _43\"> </span>1<span class=\"_ _2\"></span>,31<span class=\"_ _2\"></span>1 <span class=\"_ _70\"> </span>2<span class=\"_ _2\"></span>,022 <span class=\"_ _43\"> </span>(8,<span class=\"_ _0\"></span>981)<span class=\"_ _122\"> </span>(82)<span class=\"_ _7d\"> </span>(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>47<span class=\"_ _2\"></span>)<span class=\"_ _121\"> </span><span class=\"ls5b ws59\">(6,<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>28)<span class=\"_ _3\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _74\"> </span></span>(6<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>52<span class=\"_ _2\"></span>8)</span>bewe<span class=\"_ _2\"></span>gingen (inclusief<span class=\"ls0 ws0\"> </span>wisselk<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>ers-<span class=\"ls0 ws0\"> </span>bewe<span class=\"_ _2\"></span>gingen)Nettosch<span class=\"_ _2\"></span>uld per (132<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>489)<span class=\"_ _8d\"> </span>(3<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>47<span class=\"_ _2\"></span>9)<span class=\"_ _122\"> </span>(42<span class=\"_ _6\"></span>,0<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>4)<span class=\"_ _198\"> </span>(8<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>49)<span class=\"_ _32\"> </span>(82)<span class=\"_ _5e\"> </span>-<span class=\"_ _122\"> </span>(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>,90<span class=\"_ _2\"></span>3)<span class=\"_ _5e\"> </span><span class=\"lsce wscd\">38,488 <span class=\"_ _12c\"> </span><span class=\"ls97 ws95\">(<span class=\"_ _2\"></span>148<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>415)</span></span>31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2022De b<span class=\"_ _2\"></span>ovenstaan<span class=\"_ _2\"></span>de tab<span class=\"_ _2\"></span>el heef<span class=\"_ _6\"></span>t gee<span class=\"_ _2\"></span>n betrek<span class=\"_ _2\"></span>king op d<span class=\"_ _2\"></span>e geac<span class=\"_ _2\"></span>tiveerde fi<span class=\"_ _2\"></span>nancie<span class=\"_ _2\"></span>rings<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>osten, no<span class=\"_ _2\"></span>ch op de h<span class=\"_ _2\"></span>alfja<span class=\"_ _2\"></span>arlijks be<span class=\"_ _2\"></span>taalde i<span class=\"_ _2\"></span>ntrest (zie T<span class=\"_ _24\"></span>oe<span class=\"_ _2\"></span>lichting<span class=\"_ _2\"></span>en 21 tot 23<span class=\"_ _0\"></span>). De op<span class=\"_ _2\"></span>brengs<span class=\"_ _2\"></span>t van de transac<span class=\"_ _2\"></span>tie werd geb<span class=\"_ _2\"></span>ruik<span class=\"_ _2\"></span>t voo<span class=\"_ _2\"></span>r de her<span class=\"_ _6\"></span>financ<span class=\"_ _2\"></span>iering van o<span class=\"_ _2\"></span>nze Senior Se<span class=\"_ _2\"></span>cured Notes (incl<span class=\"_ _2\"></span>usief \u20ac 2,4 miljo<span class=\"_ _2\"></span>en aan b<span class=\"_ _2\"></span>etaald<span class=\"_ _2\"></span>e PIK<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>rente per 4 ap<span class=\"_ _2\"></span>ril) en onze RCF<span class=\"_ _0\"></span>. De non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>cas<span class=\"_ _2\"></span>h bewe<span class=\"_ _2\"></span>ging van \u20ac 0,7 miljoen he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t betrek<span class=\"_ _2\"></span>king o<span class=\"_ _2\"></span>p de half<span class=\"_ _2\"></span>jaarli<span class=\"_ _2\"></span>jkse PIK<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>rente die aan de ho<span class=\"_ _2\"></span>ofdsom word<span class=\"_ _2\"></span>t toeg<span class=\"_ _2\"></span>evoegd. D<span class=\"_ _2\"></span>e non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>cas<span class=\"_ _2\"></span>h bewe<span class=\"_ _2\"></span>ging van \u20ac 1,3 miljo<span class=\"_ _2\"></span>en is de net<span class=\"_ _2\"></span>tobewe<span class=\"_ _2\"></span>ging in o<span class=\"_ _2\"></span>pgeb<span class=\"_ _2\"></span>ouwd<span class=\"_ _2\"></span>e intresten. <span class=\"_ _1e8\"> </span><span class=\"ls2 ws2\">Liquide middelen<span class=\"_ _1e9\"> </span></span> T<span class=\"_ _24\"></span>otaal financi\u00eble Liquide middelen T<span class=\"_ _24\"></span>otaal financi\u00eble (In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)brutoschuld stopgezet<span class=\"_ _2\"></span>te stopgezet<span class=\"_ _2\"></span>te nettosc<span class=\"_ _2\"></span>huld stopgezette bedrijfsactiviteitenbedrijfsactiviteitenbedrijfsactiviteitenNet<span class=\"_ _2\"></span>tos<span class=\"_ _2\"></span>chul<span class=\"_ _2\"></span>d per 31 (<span class=\"_ _2\"></span>3<span class=\"_ _6\"></span>9.<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>5<span class=\"_ _6\"></span>8<span class=\"_ _6\"></span>)<span class=\"_ _185\"> </span><span class=\"ls89 ws87\">3<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>9 <span class=\"_ _5b\"> </span><span class=\"lsac wsaa\">(<span class=\"_ _0\"></span>35.848<span class=\"_ _0\"></span>)</span></span>dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2021Ka<span class=\"_ _0\"></span>sstromen<span class=\"_ _1ea\"> </span>-<span class=\"_ _9d\"> </span><span class=\"ls81 ws7f\">5<span class=\"_ _2\"></span>70<span class=\"_ _23\"> </span>5<span class=\"_ _2\"></span>70</span>Wijziging i<span class=\"_ _2\"></span>n 38.6<span class=\"_ _2\"></span>43 <span class=\"_ _cf\"> </span><span class=\"ls4f ws4d\">(<span class=\"_ _0\"></span>4.4<span class=\"_ _2\"></span>80)<span class=\"_ _17c\"> </span>34.<span class=\"_ _0\"></span>16<span class=\"_ _2\"></span>4 </span>toepassi<span class=\"_ _0\"></span>ngsgebiedT<span class=\"_ _24\"></span>e<span class=\"_ _2\"></span>rugb<span class=\"_ _2\"></span>etaling<span class=\"_ _2\"></span>en van leni<span class=\"_ _2\"></span>ngen 1<span class=\"_ _2\"></span>.11<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span> <span class=\"_ _a5\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _110\"> </span></span>1<span class=\"_ _2\"></span>.11<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span> met de<span class=\"_ _2\"></span>rdenNet<span class=\"_ _2\"></span>tos<span class=\"_ _2\"></span>chul<span class=\"_ _2\"></span>d per 31 -<span class=\"_ _1d6\"> </span>-<span class=\"_ _5\"> </span>-dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2022",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDebtSecuritiesExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-122-7": {
   "value": "T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 21. Sen<span class=\"_ _0\"></span>ior Secu<span class=\"_ _1a\"></span>red No<span class=\"_ _0\"></span>tes(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _1e6\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _134\"> </span>2021</span>T<span class=\"_ _0\"></span>otaal S<span class=\"_ _2\"></span>enio<span class=\"_ _2\"></span>r Secu<span class=\"_ _2\"></span>red N<span class=\"_ _2\"></span>otes voo<span class=\"_ _2\"></span>r 132<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>355 <span class=\"_ _124\"> </span><span class=\"ls5e ws5c\">240.458<span class=\"_ _0\"></span> <span class=\"_ _2\"></span></span>voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenLanglopend deel<span class=\"_ _4a\"> </span><span class=\"lsa1 ws9f\">1<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>0<span class=\"_ _6\"></span>.74<span class=\"_ _6\"></span>5<span class=\"_ _2\"></span> <span class=\"_ _194\"> </span>2<span class=\"_ _6\"></span>3<span class=\"_ _2\"></span>3<span class=\"_ _6\"></span>.<span class=\"_ _2\"></span>74<span class=\"_ _6\"></span>4<span class=\"_ _2\"></span> <span class=\"_ _0\"></span></span>Waarvan: brutoschuld<span class=\"_ _177\"> </span><span class=\"ls53 ws51\">132.489 <span class=\"_ _65\"> </span><span class=\"ls4c ws4a\">234<span class=\"_ _0\"></span>.657 </span></span>Waar<span class=\"_ _2\"></span>van: geactivee<span class=\"_ _2\"></span>rde (<span class=\"_ _6\"></span>1<span class=\"_ _6\"></span>.<span class=\"_ _2\"></span>74<span class=\"_ _6\"></span>4<span class=\"_ _2\"></span>)<span class=\"_ _11e\"> </span><span class=\"ls69 ws67\">(9<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>3)</span>financieringsk<span class=\"_ _1a\"></span>ostenK<span class=\"_ _0\"></span>or<span class=\"_ _2\"></span>tlopend deel<span class=\"_ _5b\"> </span><span class=\"ls51 ws4f\">1.<span class=\"_ _2\"></span>61<span class=\"_ _2\"></span>1 <span class=\"_ _12c\"> </span><span class=\"ls50 ws4e\">6<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>14<span class=\"_ _2\"></span> </span></span>Waar<span class=\"_ _2\"></span>van: opgeb<span class=\"_ _2\"></span>ouwde in<span class=\"_ _2\"></span>tresten<span class=\"_ _e5\"> </span><span class=\"ls44 ws42\">3.355<span class=\"_ _32\"> </span><span class=\"ls5a ws58\">7.<span class=\"_ _6\"></span>1<span class=\"_ _6\"></span>6<span class=\"_ _2\"></span>9</span></span>Waar<span class=\"_ _2\"></span>van: geactivee<span class=\"_ _2\"></span>rde (<span class=\"_ _6\"></span>1<span class=\"_ _6\"></span>.<span class=\"_ _2\"></span>74<span class=\"_ _6\"></span>4<span class=\"_ _2\"></span>)<span class=\"_ _7e\"> </span><span class=\"lsb1 wsaf\">(4<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>)</span>financieringsk<span class=\"_ _1a\"></span>ostenOp 3 aug<span class=\"_ _2\"></span>ustus 2015 heef<span class=\"_ _6\"></span>t Belysse I<span class=\"_ _2\"></span>ssuer S.<span class=\"_ _2\"></span>\u00e0 r<span class=\"_ _0\"></span>.l. (voorhee<span class=\"_ _2\"></span>n LSF9 Balta Issu<span class=\"_ _2\"></span>er S.\u00e0 r<span class=\"_ _0\"></span>.l.) een totaalbed<span class=\"_ _2\"></span>rag van \u20ac 290,0 miljoen u<span class=\"_ _2\"></span>itge<span class=\"_ _2\"></span>geven aan Se<span class=\"_ _2\"></span>nior Se<span class=\"_ _2\"></span>cured No<span class=\"_ _2\"></span>tes met ee<span class=\"_ _2\"></span>n intrest<span class=\"_ _2\"></span>voe<span class=\"_ _2\"></span>t van 7<span class=\"_ _24\"></span>,75<span class=\"_ _0\"></span>% als o<span class=\"_ _2\"></span>nderd<span class=\"_ _2\"></span>eel van de financ<span class=\"_ _2\"></span>iering van d<span class=\"_ _2\"></span>e overname van Bal<span class=\"_ _2\"></span>ta Fina<span class=\"_ _2\"></span>nce S.\u00e0 r<span class=\"_ _0\"></span>.l. en haar d<span class=\"_ _2\"></span>ochteron<span class=\"_ _2\"></span>dern<span class=\"_ _2\"></span>eming<span class=\"_ _2\"></span>en. De ver<span class=\"_ _6\"></span>valdatum van de Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes was 15 sep<span class=\"_ _2\"></span>tember 2022. In juni, juli en aug<span class=\"_ _2\"></span>ustus 2017 heef<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>e groep e<span class=\"_ _2\"></span>en ge<span class=\"_ _2\"></span>deel<span class=\"_ _2\"></span>telijke terugb<span class=\"_ _2\"></span>etaling ui<span class=\"_ _2\"></span>tgevoe<span class=\"_ _2\"></span>rd van in totaal \u20ac 55,1 miljoen. De gro<span class=\"_ _2\"></span>ep kondigde o<span class=\"_ _2\"></span>p 2 febru<span class=\"_ _2\"></span>ari 2021 aan dat ze een overeenkomst h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t g<span class=\"_ _2\"></span>esloten met o<span class=\"_ _2\"></span>bliga<span class=\"_ _2\"></span>tiehou<span class=\"_ _2\"></span>ders di<span class=\"_ _2\"></span>e ca. 52% ver<span class=\"_ _2\"></span>tege<span class=\"_ _2\"></span>nwoordig<span class=\"_ _2\"></span>en van de totale ho<span class=\"_ _2\"></span>ofdsom van de 7<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>75% Senior Se<span class=\"_ _2\"></span>cured N<span class=\"_ _2\"></span>otes met ver<span class=\"_ _2\"></span>vald<span class=\"_ _2\"></span>ag in 2022 (de \u2018Bes<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e Notes\u2019), uitge<span class=\"_ _2\"></span>geven doo<span class=\"_ _2\"></span>r LSF9 Balta Issue<span class=\"_ _2\"></span>r S.\u00e0 r<span class=\"_ _0\"></span>.l. (de \u2018Emit<span class=\"_ _2\"></span>tent<span class=\"_ _2\"></span>\u2019) om hun Bes<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e Notes op te nem<span class=\"_ _2\"></span>en in een ruilb<span class=\"_ _2\"></span>od (het \u2018<span class=\"_ _2\"></span>Ruilbo<span class=\"_ _2\"></span>d\u2019) voor ni<span class=\"_ _2\"></span>euwe Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes met ver<span class=\"_ _2\"></span>val<span class=\"_ _2\"></span>dag 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 202<span class=\"_ _0\"></span>4 (de \u2018Nie<span class=\"_ _2\"></span>uwe Notes\u2019), om te stemmen voo<span class=\"_ _2\"></span>r bep<span class=\"_ _2\"></span>aalde w<span class=\"_ _2\"></span>ijziginge<span class=\"_ _2\"></span>n aan de voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>waarden van de Bes<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e Notes en de in<span class=\"_ _2\"></span>denture die d<span class=\"_ _2\"></span>e Best<span class=\"_ _2\"></span>aande Notes reg<span class=\"_ _2\"></span>elt (de \u2018Bes<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e Inde<span class=\"_ _2\"></span>nture\u2019) door mi<span class=\"_ _2\"></span>ddel van e<span class=\"_ _2\"></span>en verzo<span class=\"_ _2\"></span>ek om toelatin<span class=\"_ _2\"></span>g (\u2018V<span class=\"_ _1a\"></span>er<span class=\"_ _2\"></span>zoek om T<span class=\"_ _0\"></span>oelatin<span class=\"_ _2\"></span>g\u2019) en om he<span class=\"_ _2\"></span>t be<span class=\"_ _2\"></span>gin te onder<span class=\"_ _2\"></span>steunen van ee<span class=\"_ _2\"></span>n plan van re<span class=\"_ _2\"></span>geling (h<span class=\"_ _2\"></span>et \u2018Plan\u2019) krach<span class=\"_ _2\"></span>tens Deel 26 van de Br<span class=\"_ _2\"></span>itse Co<span class=\"_ _2\"></span>mpanie<span class=\"_ _2\"></span>s Act 2006 of een an<span class=\"_ _2\"></span>aloo<span class=\"_ _2\"></span>g wet<span class=\"_ _2\"></span>telijk proc<span class=\"_ _2\"></span>es in he<span class=\"_ _2\"></span>t V<span class=\"_ _0\"></span>ereni<span class=\"_ _2\"></span>gd Koninkrijk (het \u2018V<span class=\"_ _1a\"></span>er<span class=\"_ _2\"></span>zoek om ee<span class=\"_ _2\"></span>n Plan\u2019).Op 3 ma<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>t 2021 was de groe<span class=\"_ _2\"></span>p verheu<span class=\"_ _2\"></span>gd te kunnen aankondig<span class=\"_ _2\"></span>en dat ze voldo<span class=\"_ _2\"></span>end<span class=\"_ _2\"></span>e steun heef<span class=\"_ _6\"></span>t ont<span class=\"_ _2\"></span>vange<span class=\"_ _2\"></span>n voor he<span class=\"_ _2\"></span>t Ruilbod o<span class=\"_ _2\"></span>m het te imple<span class=\"_ _2\"></span>menteren zond<span class=\"_ _2\"></span>er ee<span class=\"_ _2\"></span>n plan van re<span class=\"_ _2\"></span>geling te mo<span class=\"_ _2\"></span>eten toepass<span class=\"_ _2\"></span>en. In aan<span class=\"_ _2\"></span>merk<span class=\"_ _2\"></span>ing komende h<span class=\"_ _2\"></span>oude<span class=\"_ _2\"></span>rs van de Bes<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e Notes had<span class=\"_ _2\"></span>den op geld<span class=\"_ _2\"></span>ige wijze \u20ac 233.06<span class=\"_ _0\"></span>1.<span class=\"_ _2\"></span>300 op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men (en niet op g<span class=\"_ _2\"></span>eldig<span class=\"_ _2\"></span>e wijze terugge<span class=\"_ _2\"></span>trokken<span class=\"_ _0\"></span>) in d<span class=\"_ _2\"></span>e totale hoofds<span class=\"_ _2\"></span>om (goed voo<span class=\"_ _2\"></span>r 99<span class=\"_ _0\"></span>,22%) om hun Besta<span class=\"_ _2\"></span>ande N<span class=\"_ _2\"></span>otes om te ruilen voo<span class=\"_ _2\"></span>r nieuwe Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes met ver<span class=\"_ _6\"></span>valdag 31 dec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 202<span class=\"_ _0\"></span>4 (de \u2018Nieuwe N<span class=\"_ _2\"></span>otes\u2019) of cash en te stemme<span class=\"_ _2\"></span>n voor be<span class=\"_ _2\"></span>paal<span class=\"_ _2\"></span>de wijziging<span class=\"_ _2\"></span>en aan d<span class=\"_ _2\"></span>e voor<span class=\"_ _2\"></span>waarde<span class=\"_ _2\"></span>n van de Bes<span class=\"_ _2\"></span>taande N<span class=\"_ _2\"></span>otes en de Be<span class=\"_ _2\"></span>staan<span class=\"_ _2\"></span>de Ind<span class=\"_ _2\"></span>enture doo<span class=\"_ _2\"></span>r midd<span class=\"_ _2\"></span>el van het V<span class=\"_ _1a\"></span>er<span class=\"_ _2\"></span>zoek om T<span class=\"_ _0\"></span>oelating<span class=\"_ _2\"></span>. Bijgevolg we<span class=\"_ _2\"></span>rd de Europese Sup<span class=\"_ _2\"></span>er Se<span class=\"_ _2\"></span>nior Revolving C<span class=\"_ _2\"></span>redit Facil<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y van \u20ac 61 miljoen verde<span class=\"_ _2\"></span>r verlen<span class=\"_ _2\"></span>gd tot 30 juni 2024<span class=\"_ _1a\"></span>.De intres<span class=\"_ _2\"></span>ten op de Sen<span class=\"_ _2\"></span>ior Sec<span class=\"_ _2\"></span>ured Notes b<span class=\"_ _2\"></span>edrag<span class=\"_ _2\"></span>en 7<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>75% per j<span class=\"_ _2\"></span>aar en zijn hal<span class=\"_ _2\"></span>fjaa<span class=\"_ _2\"></span>rlijks beta<span class=\"_ _2\"></span>albaar o<span class=\"_ _2\"></span>p 15 maar<span class=\"_ _6\"></span>t en 15 septemb<span class=\"_ _2\"></span>er van elk jaa<span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>, te beginne<span class=\"_ _2\"></span>n op 15 ma<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>t 2016. Als onde<span class=\"_ _2\"></span>rdeel van d<span class=\"_ _2\"></span>e boveng<span class=\"_ _2\"></span>enoe<span class=\"_ _2\"></span>mde verl<span class=\"_ _2\"></span>engin<span class=\"_ _2\"></span>g werd een PIK<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>rente van 1% per jaar toe<span class=\"_ _2\"></span>gevoe<span class=\"_ _2\"></span>gd.Op 4 apr<span class=\"_ _2\"></span>il 2022 heef<span class=\"_ _6\"></span>t de Emit<span class=\"_ _2\"></span>tent ee<span class=\"_ _2\"></span>n inschri<span class=\"_ _2\"></span>jvings<span class=\"_ _2\"></span>aanb<span class=\"_ _2\"></span>od en ee<span class=\"_ _2\"></span>n toelatingsver<span class=\"_ _2\"></span>zoek g<span class=\"_ _2\"></span>edaa<span class=\"_ _2\"></span>n met be<span class=\"_ _2\"></span>trekkin<span class=\"_ _2\"></span>g tot zijn op dat og<span class=\"_ _2\"></span>enblik u<span class=\"_ _2\"></span>itsta<span class=\"_ _2\"></span>ande \u20ac 234.027<span class=\"_ _0\"></span>.888 in hoofdsom van de Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes, sam<span class=\"_ _2\"></span>en met e<span class=\"_ _2\"></span>en geli<span class=\"_ _2\"></span>jk<span class=\"_ _2\"></span>tijdig<span class=\"_ _2\"></span>e private plaa<span class=\"_ _2\"></span>tsing van de Sen<span class=\"_ _2\"></span>ior Sec<span class=\"_ _2\"></span>ured Notes aa<span class=\"_ _2\"></span>n een b<span class=\"_ _2\"></span>esta<span class=\"_ _2\"></span>ande obli<span class=\"_ _2\"></span>gatieho<span class=\"_ _2\"></span>uder<span class=\"_ _0\"></span>. M<span class=\"_ _2\"></span>eer dan 9<span class=\"_ _2\"></span>0% van de hou<span class=\"_ _2\"></span>ders van d<span class=\"_ _2\"></span>e hoofdb<span class=\"_ _2\"></span>edra<span class=\"_ _2\"></span>gen van de No<span class=\"_ _2\"></span>tes heef<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>eel<span class=\"_ _2\"></span>genom<span class=\"_ _2\"></span>en aan h<span class=\"_ _2\"></span>et inschr<span class=\"_ _2\"></span>ijvin<span class=\"_ _2\"></span>gsaanb<span class=\"_ _2\"></span>od en h<span class=\"_ _2\"></span>et toelating<span class=\"_ _2\"></span>sverzoe<span class=\"_ _2\"></span>k, wat hee<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>t gele<span class=\"_ _2\"></span>id tot een nieuwe fi<span class=\"_ _2\"></span>nanci<span class=\"_ _2\"></span>ering voo<span class=\"_ _2\"></span>r een totaalb<span class=\"_ _2\"></span>edrag van \u20ac 130 miljoen van d<span class=\"_ _2\"></span>e Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes, met in<span class=\"_ _2\"></span>beg<span class=\"_ _2\"></span>rip van de Seni<span class=\"_ _2\"></span>or Secure<span class=\"_ _2\"></span>d Notes ui<span class=\"_ _2\"></span>tgegeven i<span class=\"_ _2\"></span>n het kade<span class=\"_ _2\"></span>r van de private pla<span class=\"_ _2\"></span>atsing en d<span class=\"_ _2\"></span>e hierna ve<span class=\"_ _2\"></span>rmel<span class=\"_ _2\"></span>de wijzigin<span class=\"_ _2\"></span>gen.In het kad<span class=\"_ _2\"></span>er van het ins<span class=\"_ _2\"></span>chrijv<span class=\"_ _2\"></span>ingsa<span class=\"_ _2\"></span>anbo<span class=\"_ _2\"></span>d en het toelating<span class=\"_ _2\"></span>sverzoe<span class=\"_ _2\"></span>k heef<span class=\"_ _6\"></span>t de Emit<span class=\"_ _2\"></span>tent ook b<span class=\"_ _2\"></span>epa<span class=\"_ _2\"></span>alde wijziging<span class=\"_ _2\"></span>en aan<span class=\"_ _2\"></span>gebra<span class=\"_ _2\"></span>cht aan d<span class=\"_ _2\"></span>e Inden<span class=\"_ _2\"></span>ture, onder m<span class=\"_ _2\"></span>eer h<span class=\"_ _2\"></span>et verlag<span class=\"_ _2\"></span>en van de a\ufb02o<span class=\"_ _2\"></span>ssingsp<span class=\"_ _2\"></span>rijs van de Se<span class=\"_ _2\"></span>nior Se<span class=\"_ _2\"></span>cured No<span class=\"_ _2\"></span>tes gedu<span class=\"_ _2\"></span>rende d<span class=\"_ _2\"></span>e peri<span class=\"_ _2\"></span>ode op of n<span class=\"_ _2\"></span>a 15 maar<span class=\"_ _6\"></span>t 2023 t<span class=\"_ _0\"></span>ot (maar met uitslu<span class=\"_ _2\"></span>iting van) de datum van a\ufb02oss<span class=\"_ _2\"></span>ing, tot 100% van d<span class=\"_ _2\"></span>e hoofds<span class=\"_ _2\"></span>om daar<span class=\"_ _2\"></span>van p<span class=\"_ _2\"></span>lus op<span class=\"_ _2\"></span>gebo<span class=\"_ _2\"></span>uwde en o<span class=\"_ _2\"></span>nbeta<span class=\"_ _2\"></span>alde intre<span class=\"_ _2\"></span>st en Aanvulle<span class=\"_ _2\"></span>nde Be<span class=\"_ _2\"></span>drage<span class=\"_ _2\"></span>n.De kosten die verb<span class=\"_ _2\"></span>onde<span class=\"_ _2\"></span>n zijn aan de ui<span class=\"_ _2\"></span>tgif<span class=\"_ _6\"></span>te van Senior Secure<span class=\"_ _2\"></span>d Notes werde<span class=\"_ _2\"></span>n opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en in de b<span class=\"_ _2\"></span>oek<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>e en worden afg<span class=\"_ _2\"></span>esch<span class=\"_ _2\"></span>reven in de winst-e<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>verlies<span class=\"_ _2\"></span>rekening over de pe<span class=\"_ _2\"></span>riod<span class=\"_ _2\"></span>e van de schul<span class=\"_ _2\"></span>d in overeens<span class=\"_ _2\"></span>temming met d<span class=\"_ _2\"></span>e ef<span class=\"_ _2\"></span>fecti<span class=\"_ _2\"></span>eve-<span class=\"_ _2\"></span>rentemeth<span class=\"_ _2\"></span>ode. Hi<span class=\"_ _2\"></span>erui<span class=\"_ _2\"></span>t volgt da<span class=\"_ _2\"></span>t het be<span class=\"_ _2\"></span>drag van geac<span class=\"_ _2\"></span>tiveerde fi<span class=\"_ _2\"></span>nanci<span class=\"_ _2\"></span>erings<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>osten ui<span class=\"_ _2\"></span>tgeg<span class=\"_ _2\"></span>even geduren<span class=\"_ _2\"></span>de 2022 gelijk is a<span class=\"_ _2\"></span>an \u20ac 2,8 miljoe<span class=\"_ _2\"></span>n. Dat b<span class=\"_ _2\"></span>edrag is grotend<span class=\"_ _2\"></span>eels toe te schrijven a<span class=\"_ _2\"></span>an de ee<span class=\"_ _2\"></span>nmalig<span class=\"_ _2\"></span>e opnam<span class=\"_ _2\"></span>e in de wins<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>n-verlies<span class=\"_ _2\"></span>rekening van de res<span class=\"_ _2\"></span>terende ge<span class=\"_ _2\"></span>activee<span class=\"_ _2\"></span>rde kosten op de vro<span class=\"_ _2\"></span>egere S<span class=\"_ _2\"></span>enior Se<span class=\"_ _2\"></span>cured N<span class=\"_ _2\"></span>otes die ver<span class=\"_ _2\"></span>vallen in 2024 (\u20ac 1,3 miljoen)<span class=\"_ _1a\"></span>, ter<span class=\"_ _2\"></span>wijl een b<span class=\"_ _2\"></span>edra<span class=\"_ _2\"></span>g van \u20ac 5,1 miljoen aan financ<span class=\"_ _2\"></span>iering<span class=\"_ _2\"></span>skosten werd geac<span class=\"_ _2\"></span>tiveerd me<span class=\"_ _2\"></span>t betrek<span class=\"_ _2\"></span>king tot  de her<span class=\"_ _2\"></span>zien<span class=\"_ _2\"></span>e Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes.Het kor<span class=\"_ _2\"></span>tlop<span class=\"_ _2\"></span>end<span class=\"_ _2\"></span>e deel van d<span class=\"_ _2\"></span>e schul<span class=\"_ _2\"></span>d verbon<span class=\"_ _2\"></span>den aa<span class=\"_ _2\"></span>n de Seni<span class=\"_ _2\"></span>or Secu<span class=\"_ _2\"></span>red Notes ho<span class=\"_ _2\"></span>udt ver<span class=\"_ _2\"></span>band m<span class=\"_ _2\"></span>et de opg<span class=\"_ _2\"></span>ebo<span class=\"_ _2\"></span>uwde intres<span class=\"_ _2\"></span>ten die beta<span class=\"_ _2\"></span>albaar zijn o<span class=\"_ _2\"></span>p de volg<span class=\"_ _2\"></span>ende intrestb<span class=\"_ _2\"></span>etaal<span class=\"_ _2\"></span>datum, de PIK<span class=\"_ _1a\"></span>-intre<span class=\"_ _2\"></span>st en he<span class=\"_ _2\"></span>t deel van de gea<span class=\"_ _2\"></span>ctiveerd<span class=\"_ _2\"></span>e financ<span class=\"_ _2\"></span>ierin<span class=\"_ _2\"></span>gskosten dat zal word<span class=\"_ _2\"></span>en afges<span class=\"_ _2\"></span>chreven in de wins<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>verlies<span class=\"_ _2\"></span>rekening over de volgende 1<span class=\"_ _0\"></span>2 maanden.De zekerheid<span class=\"_ _2\"></span>sovereenkomsten die in h<span class=\"_ _2\"></span>et verle<span class=\"_ _2\"></span>den we<span class=\"_ _2\"></span>rden gesl<span class=\"_ _2\"></span>oten, blijven van k<span class=\"_ _2\"></span>racht, waard<span class=\"_ _2\"></span>oor de S<span class=\"_ _2\"></span>enior Se<span class=\"_ _2\"></span>cured Notes en de o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>bouwd<span class=\"_ _2\"></span>e intresten op d<span class=\"_ _2\"></span>e Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes col<span class=\"_ _2\"></span>lectief zij<span class=\"_ _2\"></span>n gewaarb<span class=\"_ _2\"></span>orgd. O<span class=\"_ _2\"></span>nder d<span class=\"_ _2\"></span>e Senior Secure<span class=\"_ _2\"></span>d Notes Ind<span class=\"_ _2\"></span>enture is de gro<span class=\"_ _2\"></span>ep ond<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>worp<span class=\"_ _2\"></span>en aan driemaandelij<span class=\"_ _1a\"></span>kse r<span class=\"_ _0\"></span>app<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>teri<span class=\"_ _0\"></span>ngsvereist<span class=\"_ _0\"></span>en en bepaalde bep<span class=\"_ _2\"></span>erk<span class=\"_ _2\"></span>ingen o<span class=\"_ _2\"></span>p bep<span class=\"_ _2\"></span>erk<span class=\"_ _2\"></span>te b<span class=\"_ _2\"></span>etaling<span class=\"_ _2\"></span>en en het a<span class=\"_ _2\"></span>angaan van schul<span class=\"_ _2\"></span>den. D<span class=\"_ _2\"></span>e Senior S<span class=\"_ _2\"></span>ecure<span class=\"_ _2\"></span>d Notes worden g<span class=\"_ _2\"></span>ewaarbo<span class=\"_ _2\"></span>rgd door zekerhe<span class=\"_ _2\"></span>idsrec<span class=\"_ _2\"></span>hten van eers<span class=\"_ _2\"></span>te rangorde o<span class=\"_ _2\"></span>p een aan<span class=\"_ _2\"></span>tal activa die vo<span class=\"_ _2\"></span>ornam<span class=\"_ _2\"></span>elijk be<span class=\"_ _2\"></span>trekkin<span class=\"_ _2\"></span>g hebb<span class=\"_ _2\"></span>en op a<span class=\"_ _2\"></span>andel<span class=\"_ _2\"></span>en van de bor<span class=\"_ _2\"></span>gverstrek<span class=\"_ _2\"></span>kers en bep<span class=\"_ _2\"></span>aald<span class=\"_ _2\"></span>e intragroe<span class=\"_ _2\"></span>pslen<span class=\"_ _2\"></span>ingen en -vord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en van de bo<span class=\"_ _2\"></span>rgverstre<span class=\"_ _2\"></span>kkers. In 2020 werden bijkomend<span class=\"_ _2\"></span>e zekerhede<span class=\"_ _2\"></span>n uitge<span class=\"_ _2\"></span>geven ten gunste van de obli<span class=\"_ _2\"></span>gatieho<span class=\"_ _2\"></span>uder<span class=\"_ _2\"></span>s en de Europes<span class=\"_ _2\"></span>e Super S<span class=\"_ _2\"></span>enior Revolv<span class=\"_ _2\"></span>ing Credi<span class=\"_ _2\"></span>t Facilit<span class=\"_ _2\"></span>y ba<span class=\"_ _2\"></span>nken met betrek<span class=\"_ _2\"></span>king tot het Be<span class=\"_ _2\"></span>lgisch vastgo<span class=\"_ _2\"></span>ed in Waregem en Sin<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>Baaf<span class=\"_ _2\"></span>s-Vijve. De gro<span class=\"_ _2\"></span>ep beh<span class=\"_ _2\"></span>oud<span class=\"_ _2\"></span>t de volle<span class=\"_ _2\"></span>dige ei<span class=\"_ _2\"></span>gend<span class=\"_ _2\"></span>oms<span class=\"_ _2\"></span>- en explo<span class=\"_ _2\"></span>itatiere<span class=\"_ _2\"></span>chten van de in onde<span class=\"_ _2\"></span>rpan<span class=\"_ _2\"></span>d gegeven a<span class=\"_ _2\"></span>ctiva. In geval van niet-terugbet<span class=\"_ _2\"></span>aling van de Seni<span class=\"_ _2\"></span>or Secure<span class=\"_ _2\"></span>d Notes en d<span class=\"_ _2\"></span>e daarme<span class=\"_ _2\"></span>e verbo<span class=\"_ _2\"></span>nden intrestb<span class=\"_ _2\"></span>etaling<span class=\"_ _2\"></span>en, kunn<span class=\"_ _2\"></span>en de ob<span class=\"_ _2\"></span>ligatieh<span class=\"_ _2\"></span>oude<span class=\"_ _2\"></span>rs de in onde<span class=\"_ _2\"></span>rpan<span class=\"_ _2\"></span>d gegeven a<span class=\"_ _2\"></span>ctiva terugvord<span class=\"_ _2\"></span>eren. D<span class=\"_ _2\"></span>e zek<span class=\"_ _1a\"></span>erhe<span class=\"_ _2\"></span>den op het Be<span class=\"_ _2\"></span>lgisc<span class=\"_ _2\"></span>h onroere<span class=\"_ _2\"></span>nd go<span class=\"_ _2\"></span>ed in Waregem e<span class=\"_ _2\"></span>n Sint<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>Ba<span class=\"_ _2\"></span>afs-Vijve werd<span class=\"_ _2\"></span>en vrijg<span class=\"_ _2\"></span>egeven in h<span class=\"_ _2\"></span>et kade<span class=\"_ _2\"></span>r van de ope<span class=\"_ _2\"></span>ratie afgesl<span class=\"_ _2\"></span>oten op 4 april 2022, ter<span class=\"_ _2\"></span>wijl B<span class=\"_ _2\"></span>entley zich ga<span class=\"_ _2\"></span>rant stelde.De zekerhe<span class=\"_ _2\"></span>den waarb<span class=\"_ _2\"></span>orge<span class=\"_ _2\"></span>n ook de Su<span class=\"_ _2\"></span>per Se<span class=\"_ _2\"></span>nior Revolvin<span class=\"_ _2\"></span>g Credi<span class=\"_ _2\"></span>t Facilit<span class=\"_ _2\"></span>y (zie T<span class=\"_ _24\"></span>o<span class=\"_ _2\"></span>elich<span class=\"_ _2\"></span>ting 22) en bepa<span class=\"_ _2\"></span>alde h<span class=\"_ _2\"></span>edgin<span class=\"_ _2\"></span>g-verplic<span class=\"_ _2\"></span>htinge<span class=\"_ _2\"></span>n. Overee<span class=\"_ _2\"></span>nkomstig de voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>waarden van de Intercre<span class=\"_ _2\"></span>ditor Agreeme<span class=\"_ _2\"></span>nt, in geval van terugvo<span class=\"_ _2\"></span>rderin<span class=\"_ _2\"></span>g van de zekerheid over he<span class=\"_ _2\"></span>t onde<span class=\"_ _2\"></span>rpand, zull<span class=\"_ _2\"></span>en de ho<span class=\"_ _2\"></span>uder<span class=\"_ _2\"></span>s van Senior S<span class=\"_ _2\"></span>ecure<span class=\"_ _2\"></span>d Notes opb<span class=\"_ _2\"></span>rengsten o<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>vangen van de terug<span class=\"_ _2\"></span>vorderin<span class=\"_ _2\"></span>g van het ond<span class=\"_ _2\"></span>erpan<span class=\"_ _2\"></span>d maar en<span class=\"_ _2\"></span>kel na schul<span class=\"_ _2\"></span>dafbo<span class=\"_ _2\"></span>uw met b<span class=\"_ _2\"></span>etrekk<span class=\"_ _2\"></span>ing tot de Supe<span class=\"_ _2\"></span>r Senior Revolv<span class=\"_ _2\"></span>ing Credi<span class=\"_ _2\"></span>t Facilit<span class=\"_ _2\"></span>y en n<span class=\"_ _2\"></span>adat b<span class=\"_ _2\"></span>epaal<span class=\"_ _2\"></span>de he<span class=\"_ _2\"></span>dging<span class=\"_ _2\"></span>-ver<span class=\"_ _2\"></span>plichtin<span class=\"_ _2\"></span>gen volled<span class=\"_ _2\"></span>ig zijn terugb<span class=\"_ _2\"></span>etaal<span class=\"_ _2\"></span>d. Alle der<span class=\"_ _2\"></span>gelijke opbre<span class=\"_ _2\"></span>ngsten zullen, na<span class=\"_ _2\"></span>dat alle ver<span class=\"_ _2\"></span>plich<span class=\"_ _2\"></span>tingen k<span class=\"_ _2\"></span>rachtens de Sup<span class=\"_ _2\"></span>er Senio<span class=\"_ _2\"></span>r Revolving Cre<span class=\"_ _2\"></span>dit Facili<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y en derg<span class=\"_ _2\"></span>elijke hedg<span class=\"_ _2\"></span>ing<span class=\"_ _2\"></span>-verplic<span class=\"_ _2\"></span>htinge<span class=\"_ _2\"></span>n werden teru<span class=\"_ _2\"></span>gbeta<span class=\"_ _2\"></span>ald, op e<span class=\"_ _2\"></span>en pro rata ma<span class=\"_ _2\"></span>nier gebr<span class=\"_ _2\"></span>uik<span class=\"_ _2\"></span>t word<span class=\"_ _2\"></span>en om alle ver<span class=\"_ _2\"></span>plich<span class=\"_ _2\"></span>tingen zoals aa<span class=\"_ _2\"></span>nge<span class=\"_ _2\"></span>gaan onde<span class=\"_ _2\"></span>r de Ind<span class=\"_ _2\"></span>enture en ie<span class=\"_ _2\"></span>dere an<span class=\"_ _2\"></span>dere verp<span class=\"_ _2\"></span>lichting di<span class=\"_ _2\"></span>e toege<span class=\"_ _2\"></span>laten en ver<span class=\"_ _2\"></span>zekerd werd door he<span class=\"_ _2\"></span>t onde<span class=\"_ _2\"></span>rpand vol<span class=\"_ _2\"></span>gens de Ind<span class=\"_ _2\"></span>enture, terug te bet<span class=\"_ _2\"></span>alen op e<span class=\"_ _2\"></span>en geli<span class=\"_ _2\"></span>jkwa<span class=\"_ _2\"></span>ardige e<span class=\"_ _2\"></span>n propor<span class=\"_ _2\"></span>tionele<span class=\"_ _0\"></span> basis.Wij beves<span class=\"_ _2\"></span>tigen d<span class=\"_ _2\"></span>at wij over de vers<span class=\"_ _2\"></span>lagp<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de aan all<span class=\"_ _2\"></span>e convenanten h<span class=\"_ _2\"></span>ebb<span class=\"_ _2\"></span>en volda<span class=\"_ _2\"></span>an.T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 22. B<span class=\"_ _0\"></span>ank<span class=\"_ _0\"></span>- en o<span class=\"_ _0\"></span>veri<span class=\"_ _1a\"></span>ge leni<span class=\"_ _0\"></span>ngen  De on<span class=\"_ _2\"></span>ders<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e tabel g<span class=\"_ _2\"></span>eef<span class=\"_ _6\"></span>t een over<span class=\"_ _2\"></span>zicht van de ba<span class=\"_ _2\"></span>nk<span class=\"_ _0\"></span>- e<span class=\"_ _2\"></span>n overige l<span class=\"_ _2\"></span>eninge<span class=\"_ _2\"></span>n die be<span class=\"_ _2\"></span>stonde<span class=\"_ _2\"></span>n op 31 decem<span class=\"_ _2\"></span>ber 2022 e<span class=\"_ _2\"></span>n 31 dec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 2021:(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _9e\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _5f\"> </span>2021</span>T<span class=\"_ _0\"></span>otaal b<span class=\"_ _2\"></span>ank<span class=\"_ _1a\"></span>- en overige leni<span class=\"_ _2\"></span>ngen vo<span class=\"_ _2\"></span>or voor<span class=\"_ _2\"></span>tg<span class=\"_ _2\"></span>ezet<span class=\"_ _2\"></span>te 50.350 <span class=\"_ _8c\"> </span><span class=\"ls0 ws0\">1<span class=\"_ _2\"></span>04<span class=\"_ _2\"></span>.081 </span>bedrijfsactiviteitenK<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tlo<span class=\"_ _2\"></span>pen<span class=\"_ _2\"></span>d deel voo<span class=\"_ _2\"></span>r 41.59<span class=\"_ _2\"></span>0 <span class=\"_ _85\"> </span>4<span class=\"_ _2\"></span>3.<span class=\"_ _2\"></span>687 voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenOverige lease<span class=\"_ _0\"></span>verplichtingen<span class=\"_ _17\"> </span><span class=\"lsd wsd\">25<span class=\"_ _2\"></span>.57<span class=\"_ _6\"></span>7 <span class=\"_ _94\"> </span><span class=\"ls8e ws8c\">25<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>620<span class=\"_ _2\"></span> </span></span>Sale-<span class=\"_ _2\"></span>and-leaseback verplich<span class=\"_ _1a\"></span>tingen<span class=\"_ _93\"> </span><span class=\"ls4f ws4d\">16<span class=\"_ _2\"></span>.427<span class=\"_ _98\"> </span><span class=\"ls40 ws3e\">18.405</span></span>Waar<span class=\"_ _2\"></span>van: geactivee<span class=\"_ _2\"></span>rde financ<span class=\"_ _2\"></span>iering<span class=\"_ _2\"></span>skosten met betre<span class=\"_ _2\"></span>kking (290<span class=\"_ _0\"></span>)<span class=\"_ _121\"> </span><span class=\"ls69 ws67\">(3<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>8)</span>to<span class=\"_ _0\"></span>t de sale<span class=\"_ _2\"></span>-and-<span class=\"_ _2\"></span>leasebackGea<span class=\"_ _2\"></span>ctiveerd<span class=\"_ _2\"></span>e financ<span class=\"_ _2\"></span>iering<span class=\"_ _2\"></span>skosten (<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>24)<span class=\"_ _45\"> </span><span class=\"ls0 ws0\">-</span>met b<span class=\"_ _2\"></span>etrekkin<span class=\"_ _2\"></span>g tot SSRCFK<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tlo<span class=\"_ _2\"></span>pen<span class=\"_ _2\"></span>d deel voo<span class=\"_ _2\"></span>r 8<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>76<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span> <span class=\"_ _160\"> </span><span class=\"ls4f ws4d\">60.<span class=\"_ _2\"></span>393 </span>voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenOverige lease<span class=\"_ _0\"></span>verplichtingen<span class=\"_ _48\"> </span><span class=\"ls0 ws0\">6.872 <span class=\"_ _7e\"> </span><span class=\"ls69 ws67\">5.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>67<span class=\"_ _2\"></span> </span></span>Sale-<span class=\"_ _2\"></span>and-leaseback verplich<span class=\"_ _1a\"></span>tingen<span class=\"_ _7e\"> </span><span class=\"ls8a ws88\">1<span class=\"_ _2\"></span>.9<span class=\"_ _6\"></span>78<span class=\"_ _2\"></span> <span class=\"_ _6f\"> </span>1<span class=\"_ _2\"></span>.9<span class=\"_ _6\"></span>2<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span> <span class=\"_ _0\"></span></span>Waar<span class=\"_ _2\"></span>van: geactivee<span class=\"_ _2\"></span>rde financ<span class=\"_ _2\"></span>iering<span class=\"_ _2\"></span>skosten met betre<span class=\"_ _2\"></span>kking (4<span class=\"_ _2\"></span>8)<span class=\"_ _174\"> </span>(4<span class=\"_ _2\"></span>8)to<span class=\"_ _0\"></span>t de sale<span class=\"_ _2\"></span>-and-<span class=\"_ _2\"></span>leasebackBentley RCF<span class=\"_ _1e2\"> </span>-<span class=\"_ _e4\"> </span><span class=\"ls5a ws58\">7.<span class=\"_ _2\"></span>9<span class=\"_ _6\"></span>6<span class=\"_ _6\"></span>0<span class=\"_ _6\"></span> <span class=\"_ _0\"></span></span>Supe<span class=\"_ _2\"></span>r Senior RC<span class=\"_ _2\"></span>F (SSRCF)<span class=\"_ _f3\"> </span><span class=\"ls90 ws8e\">82 <span class=\"_ _6f\"> </span><span class=\"ls4e ws4c\">45.090 </span></span>Gea<span class=\"_ _2\"></span>ctiveerd<span class=\"_ _2\"></span>e financ<span class=\"_ _2\"></span>iering<span class=\"_ _2\"></span>skosten (<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>24)<span class=\"_ _45\"> </span><span class=\"ls0 ws0\">-</span>met b<span class=\"_ _2\"></span>etrekkin<span class=\"_ _2\"></span>g tot SSRCFT<span class=\"_ _0\"></span>otaal s<span class=\"_ _2\"></span>top<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te -<span class=\"_ _11c\"> </span><span class=\"ls92 ws90\">3<span class=\"_ _2\"></span>9.<span class=\"_ _26\"></span>4<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>3<span class=\"_ _6\"></span> <span class=\"_ _0\"></span></span>bedrijfsactiviteitenWat de financie<span class=\"_ _2\"></span>rings<span class=\"_ _2\"></span>overeenkomsten van de groe<span class=\"_ _2\"></span>p betref<span class=\"_ _6\"></span>t, voor<span class=\"_ _2\"></span>ziet de do<span class=\"_ _2\"></span>cume<span class=\"_ _2\"></span>ntatie in ee<span class=\"_ _2\"></span>n neu<span class=\"_ _2\"></span>tralisatie van de wijziging<span class=\"_ _2\"></span>en in bo<span class=\"_ _2\"></span>ekh<span class=\"_ _2\"></span>oudkun<span class=\"_ _2\"></span>dige no<span class=\"_ _2\"></span>rmen. Al<span class=\"_ _2\"></span>s dusdani<span class=\"_ _2\"></span>g heef<span class=\"_ _6\"></span>t de toepas<span class=\"_ _2\"></span>sing van IFRS 16 gee<span class=\"_ _2\"></span>n gevolge<span class=\"_ _2\"></span>n voor de financ<span class=\"_ _2\"></span>iering van d<span class=\"_ _2\"></span>e groep. We zullen de Sc<span class=\"_ _2\"></span>huldgra<span class=\"_ _2\"></span>ad blij<span class=\"_ _2\"></span>ven bere<span class=\"_ _2\"></span>kenen in overeens<span class=\"_ _2\"></span>temming met d<span class=\"_ _2\"></span>e defini<span class=\"_ _2\"></span>tie in onze financ<span class=\"_ _2\"></span>iering<span class=\"_ _2\"></span>sovereenkomst (met ui<span class=\"_ _2\"></span>tsluitin<span class=\"_ _2\"></span>g van IFRS 16 beh<span class=\"_ _2\"></span>alve voor sa<span class=\"_ _2\"></span>le<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>and<span class=\"_ _2\"></span>-l<span class=\"_ _2\"></span>easeb<span class=\"_ _2\"></span>ack). BankleningenOp 3 aug<span class=\"_ _2\"></span>ustus 2015 hebb<span class=\"_ _2\"></span>en LSF9 Belysse I<span class=\"_ _2\"></span>ssuer S.<span class=\"_ _2\"></span>\u00e0 r<span class=\"_ _0\"></span>.l. en LSF9 Belysse Investm<span class=\"_ _2\"></span>ents S.\u00e0 r<span class=\"_ _0\"></span>.l. ee<span class=\"_ _2\"></span>n overeenkomst van zes jaar afge<span class=\"_ _2\"></span>sloten die voo<span class=\"_ _2\"></span>rziet i<span class=\"_ _2\"></span>n een Europes<span class=\"_ _2\"></span>e Supe<span class=\"_ _2\"></span>r Senior Revolving C<span class=\"_ _2\"></span>redit Facil<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y van \u20ac 40,0 miljoen; deze werd in 2016 v<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>rhoo<span class=\"_ _2\"></span>gd tot \u20ac 45,0 miljo<span class=\"_ _2\"></span>en, in 2017 t<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>t \u20ac 68,0 miljoen e<span class=\"_ _2\"></span>n uiteind<span class=\"_ _2\"></span>elijk in janu<span class=\"_ _2\"></span>ari 2020 opnieu<span class=\"_ _2\"></span>w verlaa<span class=\"_ _2\"></span>gd naar  \u20ac 61,<span class=\"_ _0\"></span>0 m<span class=\"_ _2\"></span>iljoe<span class=\"_ _2\"></span>n.Op 18 juli 2017 heef<span class=\"_ _6\"></span>t de groep o<span class=\"_ _2\"></span>pnieuw o<span class=\"_ _2\"></span>nder<span class=\"_ _2\"></span>hande<span class=\"_ _2\"></span>ld over de overeen<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>omst e<span class=\"_ _2\"></span>n gunstig<span class=\"_ _2\"></span>ere comm<span class=\"_ _2\"></span>erci\u00ebl<span class=\"_ _2\"></span>e voor<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>en verkre<span class=\"_ _2\"></span>gen voor h<span class=\"_ _2\"></span>aar Europes<span class=\"_ _2\"></span>e Super S<span class=\"_ _2\"></span>enior Revolv<span class=\"_ _2\"></span>ing Cre<span class=\"_ _2\"></span>ditFacilit<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, waa<span class=\"_ _2\"></span>ronder e<span class=\"_ _2\"></span>en verla<span class=\"_ _2\"></span>ging van de o<span class=\"_ _2\"></span>orsp<span class=\"_ _2\"></span>ronkelijke marge van 3,75<span class=\"_ _0\"></span>% p<span class=\"_ _2\"></span>er jaar in au<span class=\"_ _2\"></span>gustus 2015 naar e<span class=\"_ _2\"></span>en gemi<span class=\"_ _2\"></span>ddel<span class=\"_ _2\"></span>de marge van m<span class=\"_ _2\"></span>inder d<span class=\"_ _2\"></span>an 2,00% pe<span class=\"_ _2\"></span>r jaar op de actue<span class=\"_ _2\"></span>le Schul<span class=\"_ _2\"></span>dgraad<span class=\"_ _2\"></span>. De Europes<span class=\"_ _2\"></span>e Supe<span class=\"_ _2\"></span>r Senior Revolv<span class=\"_ _2\"></span>ing Cre<span class=\"_ _2\"></span>dit Facili<span class=\"_ _2\"></span>ty wo<span class=\"_ _2\"></span>rdt gewaarb<span class=\"_ _2\"></span>orgd d<span class=\"_ _2\"></span>oor zekerheid<span class=\"_ _2\"></span>srechten van ee<span class=\"_ _2\"></span>rste rango<span class=\"_ _2\"></span>rde over het on<span class=\"_ _2\"></span>derpa<span class=\"_ _2\"></span>nd dat oo<span class=\"_ _2\"></span>k de Seni<span class=\"_ _2\"></span>or Secu<span class=\"_ _2\"></span>red Notes en d<span class=\"_ _2\"></span>e garantie<span class=\"_ _2\"></span>s waarbo<span class=\"_ _2\"></span>rgt. In he<span class=\"_ _2\"></span>t kader van de Europ<span class=\"_ _2\"></span>ese Sup<span class=\"_ _2\"></span>er Senio<span class=\"_ _2\"></span>r Revolving Cre<span class=\"_ _2\"></span>dit Facili<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y kan een k<span class=\"_ _2\"></span>rediet<span class=\"_ _2\"></span>vers<span class=\"_ _2\"></span>trekker een n<span class=\"_ _2\"></span>evenfacili<span class=\"_ _2\"></span>teit, zoals bank<span class=\"_ _2\"></span>voo<span class=\"_ _2\"></span>rsch<span class=\"_ _2\"></span>ot<span class=\"_ _2\"></span>ten, garanties, kor<span class=\"_ _2\"></span>tet<span class=\"_ _1a\"></span>ermijn<span class=\"_ _2\"></span>lening<span class=\"_ _2\"></span>en, der<span class=\"_ _2\"></span>ivaten of valutafac<span class=\"_ _2\"></span>iliteiten, ter bes<span class=\"_ _2\"></span>chikk<span class=\"_ _2\"></span>ing stelle<span class=\"_ _2\"></span>n aan ee<span class=\"_ _2\"></span>n kredie<span class=\"_ _2\"></span>tneme<span class=\"_ _2\"></span>r of een ge<span class=\"_ _2\"></span>lieerd<span class=\"_ _2\"></span>e onde<span class=\"_ _2\"></span>rnemi<span class=\"_ _2\"></span>ng van een k<span class=\"_ _2\"></span>redietn<span class=\"_ _2\"></span>emer<span class=\"_ _0\"></span>, mi<span class=\"_ _2\"></span>ts aan be<span class=\"_ _2\"></span>paal<span class=\"_ _2\"></span>de opsc<span class=\"_ _2\"></span>hor<span class=\"_ _2\"></span>tend<span class=\"_ _2\"></span>e voor<span class=\"_ _2\"></span>waard<span class=\"_ _2\"></span>en is volda<span class=\"_ _2\"></span>an, in pla<span class=\"_ _2\"></span>ats van zijn gehe<span class=\"_ _2\"></span>le of ge<span class=\"_ _2\"></span>deel<span class=\"_ _2\"></span>telijke niet<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>be<span class=\"_ _2\"></span>nut<span class=\"_ _2\"></span>te verbintenis ui<span class=\"_ _2\"></span>t hoofd<span class=\"_ _2\"></span>e van de Europese Su<span class=\"_ _2\"></span>per Se<span class=\"_ _2\"></span>nior Revolvi<span class=\"_ _2\"></span>ng Credi<span class=\"_ _2\"></span>t Facilit<span class=\"_ _2\"></span>y. Bedra<span class=\"_ _2\"></span>gen op<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>omen on<span class=\"_ _2\"></span>der d<span class=\"_ _2\"></span>e E<span class=\"_ _1a\"></span>urope<span class=\"_ _2\"></span>se Sup<span class=\"_ _2\"></span>er Senio<span class=\"_ _2\"></span>r Revolving C<span class=\"_ _2\"></span>redit Facil<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y kunne<span class=\"_ _2\"></span>n gebr<span class=\"_ _2\"></span>uik<span class=\"_ _2\"></span>t worde<span class=\"_ _2\"></span>n voor werkkap<span class=\"_ _2\"></span>itaal e<span class=\"_ _2\"></span>n ande<span class=\"_ _2\"></span>re algem<span class=\"_ _2\"></span>ene b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>fsdo<span class=\"_ _2\"></span>elei<span class=\"_ _2\"></span>nden van de Bep<span class=\"_ _2\"></span>erk<span class=\"_ _2\"></span>te Groe<span class=\"_ _2\"></span>p (z<span class=\"_ _1a\"></span>oals vastg<span class=\"_ _2\"></span>eleg<span class=\"_ _2\"></span>d in het contra<span class=\"_ _2\"></span>ct)<span class=\"_ _0\"></span>, o<span class=\"_ _2\"></span>peratio<span class=\"_ _2\"></span>nele h<span class=\"_ _2\"></span>erstr<span class=\"_ _2\"></span>ucturerin<span class=\"_ _2\"></span>gen of toe<span class=\"_ _2\"></span>gelaten reorga<span class=\"_ _2\"></span>nisaties van d<span class=\"_ _2\"></span>e groep. De overee<span class=\"_ _2\"></span>nkomst bevat geb<span class=\"_ _2\"></span>ruikelijke en bepa<span class=\"_ _2\"></span>alde sp<span class=\"_ _2\"></span>eci<span class=\"_ _2\"></span>fieke bevestigende<span class=\"_ _1a\"></span> leningsconv<span class=\"_ _0\"></span>enanten en<span class=\"_ _1a\"></span> beperkende convenanten, zoals e<span class=\"_ _2\"></span>en 'springe<span class=\"_ _2\"></span>nde' financi\u00ebl<span class=\"_ _2\"></span>e convenan<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>\u2019 (op basis van de totale net<span class=\"_ _2\"></span>tosc<span class=\"_ _2\"></span>huldgra<span class=\"_ _2\"></span>ad) en ee<span class=\"_ _2\"></span>n jaarlijkse garantie<span class=\"_ _2\"></span>dekk<span class=\"_ _2\"></span>ings<span class=\"_ _2\"></span>toets. De Europes<span class=\"_ _2\"></span>e Supe<span class=\"_ _2\"></span>r Senior Revolv<span class=\"_ _2\"></span>ing Credi<span class=\"_ _2\"></span>t Facilit<span class=\"_ _2\"></span>y word<span class=\"_ _2\"></span>t evenee<span class=\"_ _2\"></span>ns gega<span class=\"_ _2\"></span>rande<span class=\"_ _2\"></span>erd doo<span class=\"_ _2\"></span>r elke borg<span class=\"_ _2\"></span>verstrek<span class=\"_ _2\"></span>ker<span class=\"_ _24\"></span>. I<span class=\"_ _2\"></span>n 2020 werden bijkomen<span class=\"_ _2\"></span>de zekerhed<span class=\"_ _2\"></span>en uitg<span class=\"_ _2\"></span>egeven ten guns<span class=\"_ _2\"></span>te van de obligatie<span class=\"_ _2\"></span>houd<span class=\"_ _2\"></span>ers en d<span class=\"_ _2\"></span>e Europese Sup<span class=\"_ _2\"></span>er Se<span class=\"_ _2\"></span>nior Revolvin<span class=\"_ _2\"></span>g Credi<span class=\"_ _2\"></span>t Facilit<span class=\"_ _2\"></span>y ban<span class=\"_ _2\"></span>ken met b<span class=\"_ _2\"></span>etrekkin<span class=\"_ _2\"></span>g tot het Belgis<span class=\"_ _2\"></span>ch vastgo<span class=\"_ _2\"></span>ed in Warege<span class=\"_ _2\"></span>m en Sint-Baafs<span class=\"_ _2\"></span>-Vijve. Overee<span class=\"_ _2\"></span>nkomstig de voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>waarden van de Intercredi<span class=\"_ _2\"></span>tor Agreemen<span class=\"_ _2\"></span>t, in geval van terugvord<span class=\"_ _2\"></span>ering van de zekerheid over h<span class=\"_ _2\"></span>et onde<span class=\"_ _2\"></span>rpand<span class=\"_ _2\"></span>, zullen de ho<span class=\"_ _2\"></span>uder<span class=\"_ _2\"></span>s van de Seni<span class=\"_ _2\"></span>or Secu<span class=\"_ _2\"></span>red Notes en d<span class=\"_ _2\"></span>e Senior T<span class=\"_ _0\"></span>erm Loan Facili<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y banken opb<span class=\"_ _2\"></span>rengs<span class=\"_ _2\"></span>ten ont<span class=\"_ _2\"></span>vangen van de teru<span class=\"_ _2\"></span>gvorde<span class=\"_ _2\"></span>ring van het on<span class=\"_ _2\"></span>derpa<span class=\"_ _2\"></span>nd, maar e<span class=\"_ _2\"></span>nkel na schuld<span class=\"_ _2\"></span>afbo<span class=\"_ _2\"></span>uw met betrek<span class=\"_ _2\"></span>king tot de Europes<span class=\"_ _2\"></span>e Supe<span class=\"_ _2\"></span>r Senior Revolv<span class=\"_ _2\"></span>ing Cre<span class=\"_ _2\"></span>dit Facilit<span class=\"_ _2\"></span>y en na<span class=\"_ _2\"></span>dat b<span class=\"_ _2\"></span>epaal<span class=\"_ _2\"></span>de he<span class=\"_ _2\"></span>dging<span class=\"_ _2\"></span>-ver<span class=\"_ _2\"></span>plichtin<span class=\"_ _2\"></span>gen volle<span class=\"_ _2\"></span>dig terugbetaald zijn. Op 9 ok<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>er 2020 heef<span class=\"_ _6\"></span>t de groep overe<span class=\"_ _2\"></span>enkomsten onde<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tekend met elk van ha<span class=\"_ _2\"></span>ar kred<span class=\"_ _2\"></span>iet<span class=\"_ _2\"></span>verstrek<span class=\"_ _2\"></span>kers krachtens haar b<span class=\"_ _2\"></span>esta<span class=\"_ _2\"></span>ande Europe<span class=\"_ _2\"></span>se Supe<span class=\"_ _2\"></span>r Senio<span class=\"_ _2\"></span>r Revolving Cre<span class=\"_ _2\"></span>dit Facilit<span class=\"_ _2\"></span>y om d<span class=\"_ _2\"></span>e ver<span class=\"_ _2\"></span>valdatum te wijzige<span class=\"_ _2\"></span>n en te verlen<span class=\"_ _2\"></span>gen van 11 augus<span class=\"_ _2\"></span>tus 2021 tot minstens 30 juni 2022. De ver<span class=\"_ _2\"></span>valda<span class=\"_ _2\"></span>tum werd verder ve<span class=\"_ _2\"></span>rlen<span class=\"_ _2\"></span>gd tot 30 juni 202<span class=\"_ _0\"></span>4 na d<span class=\"_ _2\"></span>e succ<span class=\"_ _2\"></span>esvolle wijziging e<span class=\"_ _2\"></span>n verlen<span class=\"_ _2\"></span>ging van de S<span class=\"_ _2\"></span>enior Se<span class=\"_ _2\"></span>cured N<span class=\"_ _2\"></span>otes zoals bes<span class=\"_ _2\"></span>chreven in T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 21. Per 4 apr<span class=\"_ _2\"></span>il 2022 werd de Europese Sup<span class=\"_ _2\"></span>er Se<span class=\"_ _2\"></span>nior Revolvin<span class=\"_ _2\"></span>g Credi<span class=\"_ _2\"></span>t Facilit<span class=\"_ _2\"></span>y van \u20ac 61 miljoen terugb<span class=\"_ _2\"></span>etaal<span class=\"_ _2\"></span>d en ver<span class=\"_ _2\"></span>vang<span class=\"_ _2\"></span>en doo<span class=\"_ _2\"></span>r een Sup<span class=\"_ _2\"></span>er Senio<span class=\"_ _2\"></span>r Revolving Cre<span class=\"_ _2\"></span>dit Facili<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y van \u20ac 45 miljo<span class=\"_ _2\"></span>en. De zekerhede<span class=\"_ _2\"></span>n op het Be<span class=\"_ _2\"></span>lgisch o<span class=\"_ _2\"></span>nroeren<span class=\"_ _2\"></span>d goe<span class=\"_ _2\"></span>d in Waregem en Sint-Baaf<span class=\"_ _2\"></span>s-Vijve werde<span class=\"_ _2\"></span>n vrijg<span class=\"_ _2\"></span>egeven in h<span class=\"_ _2\"></span>et kader van de op<span class=\"_ _2\"></span>eratie afge<span class=\"_ _2\"></span>sloten op 4 ap<span class=\"_ _2\"></span>ril 2022, terw<span class=\"_ _2\"></span>ijl Bentley zic<span class=\"_ _2\"></span>h garant s<span class=\"_ _2\"></span>telde.Wij beves<span class=\"_ _2\"></span>tigen d<span class=\"_ _2\"></span>at wij over de vers<span class=\"_ _2\"></span>lagp<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de aan all<span class=\"_ _2\"></span>e convenanten h<span class=\"_ _2\"></span>ebb<span class=\"_ _2\"></span>en volda<span class=\"_ _2\"></span>an.Financieringso<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>oms<span class=\"_ _2\"></span>ten BentleyBPS Parent Inc. en a<span class=\"_ _2\"></span>ndere do<span class=\"_ _2\"></span>chterond<span class=\"_ _2\"></span>erne<span class=\"_ _2\"></span>minge<span class=\"_ _2\"></span>n zijn op 1 febru<span class=\"_ _2\"></span>ari 2017 met Fif<span class=\"_ _6\"></span>th Third Bank en and<span class=\"_ _2\"></span>ere finan<span class=\"_ _2\"></span>ci\u00eble instelling<span class=\"_ _2\"></span>en (de \u2018Kredie<span class=\"_ _2\"></span>tver<span class=\"_ _2\"></span>strekkers\u2019) ee<span class=\"_ _2\"></span>n gesyn<span class=\"_ _2\"></span>dice<span class=\"_ _2\"></span>erde kredi<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>facili<span class=\"_ _2\"></span>teit (de 'Fif<span class=\"_ _2\"></span>th Third C<span class=\"_ _2\"></span>redi<span class=\"_ _2\"></span>t Agreemen<span class=\"_ _2\"></span>t') van $ 51,0 miljoe<span class=\"_ _2\"></span>n aang<span class=\"_ _2\"></span>egaan<span class=\"_ _2\"></span>. De kre<span class=\"_ _2\"></span>diet<span class=\"_ _2\"></span>facili<span class=\"_ _2\"></span>teiten ond<span class=\"_ _2\"></span>er de Fi<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>th Third Cre<span class=\"_ _2\"></span>dit Agree<span class=\"_ _2\"></span>ment b<span class=\"_ _2\"></span>esta<span class=\"_ _2\"></span>an uit: (i) e<span class=\"_ _2\"></span>en door<span class=\"_ _2\"></span>lop<span class=\"_ _2\"></span>ende k<span class=\"_ _2\"></span>rediet<span class=\"_ _2\"></span>fa<span class=\"_ _2\"></span>ciliteit van v<span class=\"_ _2\"></span>ijf jaar vo<span class=\"_ _2\"></span>or $ 18,0 miljoe<span class=\"_ _2\"></span>n versch<span class=\"_ _2\"></span>uldigd e<span class=\"_ _2\"></span>n beta<span class=\"_ _2\"></span>albaar o<span class=\"_ _2\"></span>p 31 januari 2022, waar<span class=\"_ _2\"></span>van de be<span class=\"_ _2\"></span>schik<span class=\"_ _2\"></span>baarh<span class=\"_ _2\"></span>eid afh<span class=\"_ _2\"></span>ankelijk is van onder<span class=\"_ _2\"></span>ligge<span class=\"_ _2\"></span>nde bes<span class=\"_ _2\"></span>chikb<span class=\"_ _2\"></span>are activa, en (ii) e<span class=\"_ _2\"></span>en Sen<span class=\"_ _2\"></span>ior T<span class=\"_ _0\"></span>erm Loan Facilit<span class=\"_ _2\"></span>y van vijf ja<span class=\"_ _2\"></span>ar voor $ 33,0 miljo<span class=\"_ _2\"></span>en (\u2018Ben<span class=\"_ _2\"></span>tley T<span class=\"_ _24\"></span>er<span class=\"_ _2\"></span>m Loan\u2019) die werd terug<span class=\"_ _2\"></span>betaa<span class=\"_ _2\"></span>ld in 2017<span class=\"_ _24\"></span>. De ve<span class=\"_ _2\"></span>rplich<span class=\"_ _2\"></span>tingen o<span class=\"_ _2\"></span>nder de Fi<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>th Third Cre<span class=\"_ _2\"></span>dit Agree<span class=\"_ _2\"></span>ment zijn g<span class=\"_ _2\"></span>ewaarbo<span class=\"_ _2\"></span>rgd doo<span class=\"_ _2\"></span>r zekerhede<span class=\"_ _2\"></span>n die ges<span class=\"_ _2\"></span>teld werde<span class=\"_ _2\"></span>n op zo goed a<span class=\"_ _2\"></span>ls alle ac<span class=\"_ _2\"></span>tiva van BPS Parent Inc. en zijn d<span class=\"_ _2\"></span>ochteron<span class=\"_ _2\"></span>dern<span class=\"_ _2\"></span>eming<span class=\"_ _2\"></span>en ten gunste van de kre<span class=\"_ _2\"></span>diet<span class=\"_ _2\"></span>vers<span class=\"_ _2\"></span>trekkers. De Fi<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>th Third C<span class=\"_ _2\"></span>redit Agreeme<span class=\"_ _2\"></span>nt bevat beves<span class=\"_ _2\"></span>tigen<span class=\"_ _2\"></span>de en ne<span class=\"_ _2\"></span>gatieve convena<span class=\"_ _2\"></span>nten en and<span class=\"_ _2\"></span>ere beta<span class=\"_ _2\"></span>lingsb<span class=\"_ _2\"></span>epe<span class=\"_ _2\"></span>rkin<span class=\"_ _2\"></span>gen voor B<span class=\"_ _2\"></span>PS Parent Inc. en zijn dochter<span class=\"_ _0\"></span>ondernemingen. Sommige conv<span class=\"_ _0\"></span>enanten beperk<span class=\"_ _0\"></span>en de Schul<span class=\"_ _2\"></span>dgraa<span class=\"_ _2\"></span>d en investering<span class=\"_ _2\"></span>en van BPS Parent Inc. e<span class=\"_ _2\"></span>n zijn doc<span class=\"_ _2\"></span>hteronder<span class=\"_ _2\"></span>nemin<span class=\"_ _2\"></span>gen en vere<span class=\"_ _2\"></span>isen het a<span class=\"_ _2\"></span>anhou<span class=\"_ _2\"></span>den van bep<span class=\"_ _2\"></span>aald<span class=\"_ _2\"></span>e financi<span class=\"_ _2\"></span>\u00eble ratio\u2019<span class=\"_ _0\"></span>s, zoals g<span class=\"_ _2\"></span>edefin<span class=\"_ _2\"></span>ieerd in d<span class=\"_ _2\"></span>e Fif<span class=\"_ _6\"></span>th Third Cre<span class=\"_ _2\"></span>dit Agreem<span class=\"_ _2\"></span>ent. Als voo<span class=\"_ _2\"></span>rzorgsm<span class=\"_ _2\"></span>aatrege<span class=\"_ _2\"></span>l hebb<span class=\"_ _2\"></span>en we op 11 maar<span class=\"_ _6\"></span>t 2020 de door<span class=\"_ _2\"></span>lope<span class=\"_ _2\"></span>nde k<span class=\"_ _2\"></span>rediet<span class=\"_ _2\"></span>fac<span class=\"_ _2\"></span>iliteit van $ 18,0 miljoe<span class=\"_ _2\"></span>n volledi<span class=\"_ _2\"></span>g opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en om te bean<span class=\"_ _2\"></span>two<span class=\"_ _2\"></span>orden a<span class=\"_ _2\"></span>an onze liquidi<span class=\"_ _2\"></span>teits<span class=\"_ _2\"></span>- en werk<span class=\"_ _2\"></span>kapita<span class=\"_ _2\"></span>alnod<span class=\"_ _2\"></span>en op kor<span class=\"_ _2\"></span>te termijn. In Q4 2020 heb<span class=\"_ _2\"></span>ben we de h<span class=\"_ _2\"></span>elf<span class=\"_ _6\"></span>t van het uits<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e be<span class=\"_ _2\"></span>drag terugb<span class=\"_ _2\"></span>etaald. I<span class=\"_ _2\"></span>n dec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 2021 werd de doo<span class=\"_ _2\"></span>rlop<span class=\"_ _2\"></span>end<span class=\"_ _2\"></span>e kredi<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>facili<span class=\"_ _2\"></span>teit verle<span class=\"_ _2\"></span>ngd tot juni 2022 voor e<span class=\"_ _2\"></span>en be<span class=\"_ _2\"></span>drag van $ 15,0 miljo<span class=\"_ _2\"></span>en. In het ka<span class=\"_ _2\"></span>der van de trans<span class=\"_ _2\"></span>actie op 4 a<span class=\"_ _2\"></span>pril werd het ui<span class=\"_ _2\"></span>tstaan<span class=\"_ _2\"></span>de be<span class=\"_ _2\"></span>drag van $ 9<span class=\"_ _0\"></span>,0 miljoen teru<span class=\"_ _2\"></span>gbeta<span class=\"_ _2\"></span>ald en werd de fac<span class=\"_ _2\"></span>iliteit afg<span class=\"_ _2\"></span>esloten.FactoringIn het kad<span class=\"_ _2\"></span>er van de no<span class=\"_ _2\"></span>rmale b<span class=\"_ _2\"></span>edri<span class=\"_ _2\"></span>jfsui<span class=\"_ _2\"></span>toefening, heef<span class=\"_ _6\"></span>t de groe<span class=\"_ _2\"></span>p inges<span class=\"_ _2\"></span>chreven op t<span class=\"_ _2\"></span>wee no<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>rec<span class=\"_ _2\"></span>ourse financieringsovereenkomsten, waarbij z<span class=\"_ _0\"></span>e hand<span class=\"_ _2\"></span>elsvorder<span class=\"_ _2\"></span>ingen di<span class=\"_ _2\"></span>e voor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>vl<span class=\"_ _2\"></span>oeie<span class=\"_ _2\"></span>n uit de n<span class=\"_ _2\"></span>ormal<span class=\"_ _2\"></span>e be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteit kan verkop<span class=\"_ _2\"></span>en aan no<span class=\"_ _2\"></span>minale waa<span class=\"_ _2\"></span>rde waar<span class=\"_ _2\"></span>van be<span class=\"_ _2\"></span>paal<span class=\"_ _2\"></span>de rese<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ves en vergo<span class=\"_ _2\"></span>edin<span class=\"_ _2\"></span>gen word<span class=\"_ _2\"></span>en afgeho<span class=\"_ _2\"></span>ude<span class=\"_ _2\"></span>n. Het kre<span class=\"_ _2\"></span>dietrisic<span class=\"_ _2\"></span>o dat ge<span class=\"_ _2\"></span>paard ga<span class=\"_ _2\"></span>at met de gefa<span class=\"_ _2\"></span>ctorde vorderin<span class=\"_ _2\"></span>gen is overge<span class=\"_ _2\"></span>drage<span class=\"_ _2\"></span>n aan de factoring<span class=\"_ _2\"></span>onde<span class=\"_ _2\"></span>rnemin<span class=\"_ _2\"></span>g, die di<span class=\"_ _2\"></span>t risico o<span class=\"_ _2\"></span>p haar b<span class=\"_ _2\"></span>eur<span class=\"_ _2\"></span>t h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t overgedra<span class=\"_ _2\"></span>gen aan e<span class=\"_ _2\"></span>en kre<span class=\"_ _2\"></span>diet<span class=\"_ _2\"></span>ver<span class=\"_ _2\"></span>zekeringsmaa<span class=\"_ _2\"></span>tschap<span class=\"_ _2\"></span>pij. In het kad<span class=\"_ _2\"></span>er van de non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>reco<span class=\"_ _2\"></span>urse overee<span class=\"_ _2\"></span>nkomsten int de groe<span class=\"_ _2\"></span>p beta<span class=\"_ _2\"></span>lingen van k<span class=\"_ _2\"></span>lanten nam<span class=\"_ _2\"></span>ens de fac<span class=\"_ _2\"></span>toringon<span class=\"_ _2\"></span>derne<span class=\"_ _2\"></span>ming aan wie d<span class=\"_ _2\"></span>e vorderin<span class=\"_ _2\"></span>gen zijn ge<span class=\"_ _2\"></span>factord. Aangezien v<span class=\"_ _2\"></span>rijwel alle risi<span class=\"_ _2\"></span>co\u2019<span class=\"_ _0\"></span>s en voord<span class=\"_ _2\"></span>elen van e<span class=\"_ _2\"></span>igend<span class=\"_ _2\"></span>om zijn overge<span class=\"_ _2\"></span>dragen<span class=\"_ _2\"></span>, worden d<span class=\"_ _2\"></span>e hande<span class=\"_ _2\"></span>lsvorderi<span class=\"_ _2\"></span>ngen di<span class=\"_ _2\"></span>e zijn toegewezen aan de factorin<span class=\"_ _2\"></span>gond<span class=\"_ _2\"></span>erne<span class=\"_ _2\"></span>minge<span class=\"_ _2\"></span>n niet lang<span class=\"_ _2\"></span>er op<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men in de balans.In 2022 blijve<span class=\"_ _2\"></span>n de voor<span class=\"_ _6\"></span>tgezette be<span class=\"_ _2\"></span>drij<span class=\"_ _2\"></span>fsac<span class=\"_ _2\"></span>tiviteiten e<span class=\"_ _2\"></span>en dee<span class=\"_ _2\"></span>l van de vorderin<span class=\"_ _2\"></span>gen op<span class=\"_ _2\"></span>nem<span class=\"_ _2\"></span>en naar rato van hun aanho<span class=\"_ _2\"></span>uden<span class=\"_ _2\"></span>de be<span class=\"_ _2\"></span>trokkenheid, overee<span class=\"_ _2\"></span>nkomstig IFRS 9 (\u20ac 5,<span class=\"_ _1a\"></span>0 miljo<span class=\"_ _2\"></span>en)<span class=\"_ _0\"></span>. (2021: \u20ac 7<span class=\"_ _24\"></span>,5 milj<span class=\"_ _2\"></span>oen)T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 23<span class=\"_ _0\"></span>. Leas<span class=\"_ _0\"></span>esDe le<span class=\"_ _2\"></span>aseverpli<span class=\"_ _2\"></span>chtinge<span class=\"_ _2\"></span>n zijn afgen<span class=\"_ _2\"></span>omen van \u20ac 51,0 milj<span class=\"_ _2\"></span>oen per 31 de<span class=\"_ _2\"></span>cemb<span class=\"_ _2\"></span>er 2021 tot \u20ac 50,5 miljoen p<span class=\"_ _2\"></span>er 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2022. Op het ei<span class=\"_ _2\"></span>nde van 2022 be<span class=\"_ _2\"></span>draag<span class=\"_ _2\"></span>t de overeen<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>omstig<span class=\"_ _2\"></span>e leas<span class=\"_ _2\"></span>everplich<span class=\"_ _2\"></span>ting met b<span class=\"_ _2\"></span>etrekki<span class=\"_ _2\"></span>ng tot IFRS 16 (<span class=\"_ _0\"></span>exclusief s<span class=\"_ _2\"></span>ale<span class=\"_ _2\"></span>-and<span class=\"_ _2\"></span>-l<span class=\"_ _2\"></span>ease<span class=\"_ _2\"></span>back) \u20ac 32,4 miljoe<span class=\"_ _2\"></span>n. De verp<span class=\"_ _2\"></span>lichtin<span class=\"_ _2\"></span>g werd gewaarde<span class=\"_ _2\"></span>erd tegen d<span class=\"_ _2\"></span>e conta<span class=\"_ _2\"></span>nte waarde van de re<span class=\"_ _2\"></span>sterende l<span class=\"_ _2\"></span>easeb<span class=\"_ _2\"></span>etalin<span class=\"_ _2\"></span>gen, verdis<span class=\"_ _2\"></span>conteerd tegen e<span class=\"_ _2\"></span>en vooraf b<span class=\"_ _2\"></span>epaal<span class=\"_ _2\"></span>de disc<span class=\"_ _2\"></span>ontering<span class=\"_ _2\"></span>svoet. De gro<span class=\"_ _2\"></span>ep past ver<span class=\"_ _2\"></span>schill<span class=\"_ _2\"></span>ende dis<span class=\"_ _2\"></span>conterin<span class=\"_ _2\"></span>gsvoeten toe, afhan<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>elijk van het t<span class=\"_ _2\"></span>yp<span class=\"_ _2\"></span>e actief (geb<span class=\"_ _2\"></span>ouwen of ma<span class=\"_ _2\"></span>chine<span class=\"_ _2\"></span>s<span class=\"_ _1a\"></span>), de leaseterm<span class=\"_ _2\"></span>ijn, de ge<span class=\"_ _2\"></span>ografisc<span class=\"_ _2\"></span>he regio, de r<span class=\"_ _2\"></span>isicop<span class=\"_ _2\"></span>remie (van 1,80% tot 3%<span class=\"_ _0\"></span>) en de varia<span class=\"_ _2\"></span>biliteit van d<span class=\"_ _2\"></span>e basisren<span class=\"_ _2\"></span>tev<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>et (gebas<span class=\"_ _2\"></span>eerd op d<span class=\"_ _2\"></span>e mark<span class=\"_ _2\"></span>tswap<span class=\"_ _2\"></span>rentes van 31 decemb<span class=\"_ _2\"></span>er 2018)<span class=\"_ _0\"></span>. De toe<span class=\"_ _2\"></span>gep<span class=\"_ _2\"></span>aste implic<span class=\"_ _2\"></span>iete rentevoet is afhankelijk van de l<span class=\"_ _2\"></span>ocatie e<span class=\"_ _2\"></span>n de resteren<span class=\"_ _2\"></span>de loo<span class=\"_ _2\"></span>ptijd van de overee<span class=\"_ _2\"></span>nkomst. V<span class=\"_ _0\"></span>oo<span class=\"_ _2\"></span>r contrac<span class=\"_ _2\"></span>ten binne<span class=\"_ _2\"></span>n Eur<span class=\"_ _1a\"></span>opa li<span class=\"_ _2\"></span>gt deze tussen 0 e<span class=\"_ _2\"></span>n 2,8%. In de VS ligt de margina<span class=\"_ _2\"></span>le lenin<span class=\"_ _2\"></span>grentevoet tusse<span class=\"_ _2\"></span>n 3,4 en 6,<span class=\"_ _0\"></span>9<span class=\"_ _2\"></span>%.De le<span class=\"_ _2\"></span>aseoveree<span class=\"_ _2\"></span>nkomsten onde<span class=\"_ _2\"></span>r IFRS 16 hebb<span class=\"_ _2\"></span>en ee<span class=\"_ _2\"></span>n resteren<span class=\"_ _2\"></span>de loo<span class=\"_ _2\"></span>ptijd tusse<span class=\"_ _2\"></span>n 1 en 8 jaar<span class=\"_ _0\"></span>. Als al<span class=\"_ _2\"></span>ternatief voor he<span class=\"_ _2\"></span>t uit<span class=\"_ _2\"></span>voere<span class=\"_ _2\"></span>n van een be<span class=\"_ _2\"></span>oord<span class=\"_ _2\"></span>eling o<span class=\"_ _2\"></span>p bijzondere waardevermin<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>g, zijn wij ui<span class=\"_ _2\"></span>tgeg<span class=\"_ _2\"></span>aan van eerd<span class=\"_ _2\"></span>ere be<span class=\"_ _2\"></span>oorde<span class=\"_ _2\"></span>lingen of l<span class=\"_ _2\"></span>ease<span class=\"_ _2\"></span>overeenkomsten verlie<span class=\"_ _2\"></span>slatend zijn \u2013 pe<span class=\"_ _2\"></span>r 31 decemb<span class=\"_ _2\"></span>er 2022 waren er g<span class=\"_ _2\"></span>een ver<span class=\"_ _2\"></span>lieslaten<span class=\"_ _2\"></span>de overeenk<span class=\"_ _0\"></span>oms<span class=\"_ _2\"></span>ten.Wat de financie<span class=\"_ _2\"></span>rings<span class=\"_ _2\"></span>overeenkomsten van de groe<span class=\"_ _2\"></span>p betref<span class=\"_ _6\"></span>t, voor<span class=\"_ _2\"></span>ziet de do<span class=\"_ _2\"></span>cume<span class=\"_ _2\"></span>ntatie in ee<span class=\"_ _2\"></span>n neu<span class=\"_ _2\"></span>tralisatie van de wijziging<span class=\"_ _2\"></span>en in bo<span class=\"_ _2\"></span>ekh<span class=\"_ _2\"></span>oudkun<span class=\"_ _2\"></span>dige no<span class=\"_ _2\"></span>rmen. Al<span class=\"_ _2\"></span>s dusdani<span class=\"_ _2\"></span>g heef<span class=\"_ _6\"></span>t de toepas<span class=\"_ _2\"></span>sing van IFRS 16 gee<span class=\"_ _2\"></span>n gevolge<span class=\"_ _2\"></span>n voor de financ<span class=\"_ _2\"></span>iering van d<span class=\"_ _2\"></span>e groep. We zullen de Sc<span class=\"_ _2\"></span>huldgra<span class=\"_ _2\"></span>ad blij<span class=\"_ _2\"></span>ven bere<span class=\"_ _2\"></span>kenen in overeens<span class=\"_ _2\"></span>temming met d<span class=\"_ _2\"></span>e defini<span class=\"_ _2\"></span>tie in onze financieringsovereenkomst.Boek<span class=\"_ _2\"></span>waa<span class=\"_ _2\"></span>rden van de le<span class=\"_ _2\"></span>aseverpl<span class=\"_ _2\"></span>ichting<span class=\"_ _2\"></span>en en bewe<span class=\"_ _2\"></span>ging<span class=\"_ _2\"></span>en in 2022: IFRS 16 excl. Sale<span class=\"_ _2\"></span>-and<span class=\"_ _2\"></span>-(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)sale<span class=\"_ _2\"></span>-and<span class=\"_ _2\"></span>-T<span class=\"_ _24\"></span>otaalleasebackleasebackPer 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2021<span class=\"_ _8d\"> </span><span class=\"ls44 ws42\">31<span class=\"_ _2\"></span>.033 <span class=\"_ _126\"> </span></span>19<span class=\"_ _0\"></span>.998 <span class=\"_ _95\"> </span><span class=\"ls44 ws42\">51<span class=\"_ _2\"></span>.030 </span>Aanschaf<span class=\"_ _2\"></span>fingen<span class=\"_ _170\"> </span><span class=\"ls5b ws59\">5<span class=\"_ _2\"></span>.70<span class=\"_ _2\"></span>4 <span class=\"_ _79\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _66\"> </span></span>5<span class=\"_ _2\"></span>.70<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span> </span>V<span class=\"_ _0\"></span>erkopen<span class=\"_ _1bb\"> </span><span class=\"ls8e ws8c\">(29)<span class=\"_ _af\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _11a\"> </span></span>(2<span class=\"_ _2\"></span>9)</span>Financieringsk<span class=\"_ _1a\"></span>osten<span class=\"_ _3a\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _47\"> </span>48<span class=\"_ _e4\"> </span>48</span>Aangroe<span class=\"_ _2\"></span>i van intrest<span class=\"_ _1d3\"> </span>1.<span class=\"_ _2\"></span>330 <span class=\"_ _178\"> </span><span class=\"ls4d ws4b\">465<span class=\"_ _1e\"> </span><span class=\"ls5b ws59\">1<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>95<span class=\"_ _2\"></span> </span></span>Betalinge<span class=\"_ _2\"></span>n<span class=\"_ _112\"> </span>(6<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>49<span class=\"_ _2\"></span>)<span class=\"_ _13c\"> </span><span class=\"lsb4 wsb2\">(2.4<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>)<span class=\"_ _1d2\"> </span><span class=\"ls93 ws91\">(<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>94)</span></span>Wisselk<span class=\"_ _0\"></span>oersef<span class=\"_ _2\"></span>fect<span class=\"_ _ca\"> </span><span class=\"ls0 ws0\">86<span class=\"_ _2\"></span>0 <span class=\"_ _7a\"> </span>-<span class=\"_ _43\"> </span><span class=\"ls6 ws6\">860</span></span>Per 31 decem<span class=\"_ _2\"></span>ber 2022<span class=\"_ _7d\"> </span>32<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>49 <span class=\"_ _123\"> </span><span class=\"ls0 ws0\">18.0<span class=\"_ _2\"></span>66 <span class=\"_ _1b\"> </span><span class=\"ls44 ws42\">50.<span class=\"_ _2\"></span>515 </span></span>K<span class=\"_ _0\"></span>or<span class=\"_ _2\"></span>tlopende 6.872 <span class=\"_ _11f\"> </span><span class=\"ls8a ws88\">1<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>0<span class=\"_ _6\"></span> <span class=\"_ _75\"> </span></span>8.801 leasev<span class=\"_ _1a\"></span>erplichti<span class=\"_ _1a\"></span>ngenLanglopende 25.<span class=\"_ _2\"></span>57<span class=\"_ _2\"></span>7 <span class=\"_ _138\"> </span><span class=\"ls59 ws57\">1<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>6 <span class=\"_ _93\"> </span><span class=\"ls5b ws59\">41<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>4 </span></span>leasev<span class=\"_ _1a\"></span>erplichti<span class=\"_ _1a\"></span>ngenT<span class=\"_ _24\"></span>otaal 32<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>49 <span class=\"_ _123\"> </span><span class=\"ls0 ws0\">18<span class=\"_ _2\"></span>.066 <span class=\"_ _1b\"> </span><span class=\"ls44 ws42\">5<span class=\"_ _2\"></span>0.51<span class=\"_ _2\"></span>5 </span></span>leasev<span class=\"_ _0\"></span>erplichtingen(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _9e\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _5f\"> </span>2021</span>T<span class=\"_ _0\"></span>otaal c<span class=\"_ _2\"></span>onta<span class=\"_ _2\"></span>nte waar<span class=\"_ _2\"></span>de van<span class=\"_ _1a\"></span> leasev<span class=\"_ _0\"></span>erplichtingen (e<span class=\"_ _0\"></span>xclusief<span class=\"_ _0\"></span> geactiveerde 50.<span class=\"_ _2\"></span>854 <span class=\"_ _e\"> </span>51.<span class=\"_ _2\"></span>417 financieringsk<span class=\"_ _0\"></span>osten) v<span class=\"_ _0\"></span>oor voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenBinnen h<span class=\"_ _2\"></span>et jaar<span class=\"_ _17c\"> </span>8.849 <span class=\"_ _12c\"> </span><span class=\"ls5a ws58\">7.<span class=\"_ _6\"></span>3<span class=\"_ _6\"></span>9<span class=\"_ _6\"></span>1<span class=\"_ _6\"></span> <span class=\"_ _0\"></span></span>Lang<span class=\"_ _2\"></span>er dan 1 jaar e<span class=\"_ _2\"></span>n niet lan<span class=\"_ _2\"></span>ger dan 3<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>.9<span class=\"_ _6\"></span>24<span class=\"_ _2\"></span> <span class=\"_ _e\"> </span><span class=\"ls0 ws0\">29<span class=\"_ _0\"></span>.860 </span>5 jaarLang<span class=\"_ _2\"></span>er dan 5 jaar<span class=\"_ _fd\"> </span><span class=\"ls40 ws3e\">8.080 <span class=\"_ _98\"> </span><span class=\"ls4f ws4d\">14.166 </span></span>T<span class=\"_ _0\"></span>otaal s<span class=\"_ _2\"></span>top<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te -<span class=\"_ _13c\"> </span><span class=\"ls92 ws90\">3<span class=\"_ _2\"></span>9.<span class=\"_ _6\"></span>7<span class=\"_ _2\"></span>5<span class=\"_ _6\"></span>8<span class=\"_ _2\"></span> <span class=\"_ _0\"></span></span>bedrijfsactiviteitenDe gro<span class=\"_ _2\"></span>ep heef<span class=\"_ _6\"></span>t voorui<span class=\"_ _2\"></span>tzie<span class=\"_ _2\"></span>ndhei<span class=\"_ _2\"></span>d gebr<span class=\"_ _2\"></span>uik<span class=\"_ _2\"></span>t bij h<span class=\"_ _2\"></span>et bep<span class=\"_ _2\"></span>alen van de leas<span class=\"_ _2\"></span>etermijn wann<span class=\"_ _2\"></span>eer het c<span class=\"_ _2\"></span>ontract o<span class=\"_ _2\"></span>pties b<span class=\"_ _2\"></span>evat om de le<span class=\"_ _2\"></span>aseovere<span class=\"_ _2\"></span>enkomst te verleng<span class=\"_ _2\"></span>en of te be\u00ebi<span class=\"_ _2\"></span>ndige<span class=\"_ _2\"></span>n. Naas<span class=\"_ _2\"></span>t de impa<span class=\"_ _2\"></span>ct op de o<span class=\"_ _2\"></span>peratio<span class=\"_ _2\"></span>nele a<span class=\"_ _2\"></span>ctivi<span class=\"_ _2\"></span>teiten wordt in deze analyse rekening g<span class=\"_ _2\"></span>ehou<span class=\"_ _2\"></span>den m<span class=\"_ _2\"></span>et criteri<span class=\"_ _2\"></span>a zoals boe<span class=\"_ _2\"></span>tes en verb<span class=\"_ _2\"></span>eteringe<span class=\"_ _2\"></span>n aan het g<span class=\"_ _2\"></span>eleas<span class=\"_ _2\"></span>ede g<span class=\"_ _2\"></span>oed. Variabel<span class=\"_ _2\"></span>e leas<span class=\"_ _2\"></span>ebeta<span class=\"_ _2\"></span>lingen we<span class=\"_ _2\"></span>rden nie<span class=\"_ _2\"></span>t mee<span class=\"_ _2\"></span>geno<span class=\"_ _2\"></span>men in de waa<span class=\"_ _2\"></span>rderin<span class=\"_ _2\"></span>g van de leas<span class=\"_ _2\"></span>everplic<span class=\"_ _2\"></span>htingen<span class=\"_ _2\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReclassificationOfFinancialInstrumentsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-132-6": {
   "value": "T<span class=\"_ _1\"></span>o<span class=\"_ _2\"></span>elichting 2<span class=\"_ _0\"></span>4. N<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>toschuld-<span class=\"_ _2\"></span>recon<span class=\"_ _2\"></span>ciliatieDe volg<span class=\"_ _2\"></span>ende t<span class=\"_ _2\"></span>abel g<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t e<span class=\"_ _2\"></span>en over<span class=\"_ _2\"></span>zicht van de n<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>toschuld e<span class=\"_ _2\"></span>n -b<span class=\"_ _2\"></span>eweging<span class=\"_ _2\"></span>en:  Schulden uit financieringsact<span class=\"_ _2\"></span>iviteiten<span class=\"_ _4\"> </span><span class=\"ls2 ws2\">Liquide middelen</span>(In d<span class=\"_ _2\"></span>uizen<span class=\"_ _2\"></span>d \u20ac)<span class=\"_ _67\"> </span><span class=\"lsbc wsbb\">Senior </span>Senior Lease-Lease-Super Be<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>ley<span class=\"_ _2\"></span> T<span class=\"_ _0\"></span>otaal Liquide T<span class=\"_ _0\"></span>otaal Secured Secured verplich <span class=\"_ _27\"></span>-verplich <span class=\"_ _27\"></span>-Senior RCFfinanci\u00eble middelen financi\u00eble Not<span class=\"_ _2\"></span>es met<span class=\"_ _2\"></span> Not<span class=\"_ _2\"></span>es met<span class=\"_ _2\"></span> tingen <span class=\"_ _0\"></span>met tingen <span class=\"_ _0\"></span>met RCFbrutoschuld voortgezette nettoschul<span class=\"_ _2\"></span>d ver<span class=\"_ _2\"></span>va<span class=\"_ _2\"></span>l<span class=\"ls0 ws0\">-</span>ver<span class=\"_ _2\"></span>va<span class=\"_ _2\"></span>l<span class=\"ls0 ws0\">-</span>ver<span class=\"_ _2\"></span>va<span class=\"_ _2\"></span>ld<span class=\"_ _2\"></span>atu<span class=\"_ _2\"></span>m ver<span class=\"_ _2\"></span>va<span class=\"_ _2\"></span>ld<span class=\"_ _2\"></span>atu<span class=\"_ _2\"></span>m voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t<span class=\"ls0 ws0\">-</span>bedrijfsacti<span class=\"ls0 ws0\">-</span>voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t<span class=\"ls0 ws0\">-</span>dat<span class=\"_ _2\"></span>um na 1 datum na 1 jaarbin<span class=\"_ _2\"></span>nen 1 jaargezet<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span> viteitengezet<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span> jaarbin<span class=\"_ _2\"></span>nen 1 jaarbedrijfsacti<span class=\"ls0 ws0\">-</span>bedrijfsac<span class=\"ls0 ws0\">-</span>viteitentiviteitenNet<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>osch<span class=\"_ _2\"></span>uld p<span class=\"_ _2\"></span>er (23<span class=\"_ _2\"></span>4,<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>57<span class=\"_ _2\"></span>)<span class=\"_ _1e7\"> </span>(<span class=\"_ _6\"></span>7,<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>)<span class=\"_ _14a\"> </span><span class=\"ls7a ws78\">(44,026)<span class=\"_ _14a\"> </span></span>(<span class=\"_ _6\"></span>7,<span class=\"_ _6\"></span>3<span class=\"_ _6\"></span>3<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>)<span class=\"_ _87\"> </span>(4<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>09<span class=\"_ _2\"></span>0)<span class=\"_ _195\"> </span>(7,<span class=\"_ _0\"></span>960)<span class=\"_ _1b\"> </span>(34<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>39)<span class=\"_ _5f\"> </span><span class=\"ls9b ws99\">5<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>394 <span class=\"_ _12c\"> </span>(2<span class=\"_ _2\"></span>94<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>45<span class=\"_ _2\"></span>)</span>31 de<span class=\"_ _2\"></span>cem<span class=\"_ _2\"></span>ber 2021Kasstro<span class=\"_ _2\"></span>men<span class=\"_ _af\"> </span>-<span class=\"_ _17\"> </span>-<span class=\"_ _e1\"> </span>-<span class=\"_ _1b1\"> </span>-<span class=\"_ _78\"> </span>-<span class=\"_ _11c\"> </span>-<span class=\"_ _6e\"> </span>-<span class=\"_ _74\"> </span><span class=\"lsc5 wsc4\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>,9<span class=\"_ _6\"></span>0<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>)<span class=\"_ _198\"> </span>(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>,9<span class=\"_ _6\"></span>0<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>)</span>Opbrengsten<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>(13<span class=\"_ _1a\"></span>0,<span class=\"_ _0\"></span>000)<span class=\"_ _67\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _e1\"> </span>-<span class=\"_ _1b1\"> </span>-<span class=\"_ _78\"> </span>-<span class=\"_ _11c\"> </span>-<span class=\"_ _123\"> </span></span>(1<span class=\"_ _0\"></span>30,<span class=\"_ _0\"></span>000)<span class=\"_ _178\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _70\"> </span></span>(130,<span class=\"_ _0\"></span>000)uit l<span class=\"_ _2\"></span>enin<span class=\"_ _2\"></span>gen m<span class=\"_ _2\"></span>et derdenT<span class=\"_ _24\"></span>erugb<span class=\"_ _2\"></span>etali<span class=\"_ _1a\"></span>ngen 232,8<span class=\"_ _0\"></span>18 <span class=\"_ _121\"> </span>2,380 <span class=\"_ _78\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _ba\"> </span><span class=\"lsc7 wsc6\">7,<span class=\"_ _6\"></span>4<span class=\"_ _6\"></span>6<span class=\"_ _2\"></span>8<span class=\"_ _6\"></span> <span class=\"_ _8d\"> </span><span class=\"ls2 ws2\">4<span class=\"_ _2\"></span>5,090 <span class=\"_ _64\"> </span><span class=\"lsc8 wsc7\">8,1<span class=\"_ _2\"></span>07<span class=\"_ _2\"></span> <span class=\"_ _93\"> </span><span class=\"ls96 ws94\">295,863 <span class=\"_ _1d8\"> </span></span></span></span></span>-<span class=\"_ _11b\"> </span><span class=\"ls96 ws94\">295,863 </span></span>van le<span class=\"_ _2\"></span>ning<span class=\"_ _2\"></span>en me<span class=\"_ _2\"></span>t derdenAnd<span class=\"_ _2\"></span>ere no<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ash (6<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>0)<span class=\"_ _43\"> </span>1<span class=\"_ _2\"></span>,31<span class=\"_ _2\"></span>1 <span class=\"_ _70\"> </span>2<span class=\"_ _2\"></span>,022 <span class=\"_ _43\"> </span>(8,<span class=\"_ _0\"></span>981)<span class=\"_ _122\"> </span>(82)<span class=\"_ _7d\"> </span>(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>47<span class=\"_ _2\"></span>)<span class=\"_ _121\"> </span><span class=\"ls5b ws59\">(6,<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>28)<span class=\"_ _3\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _74\"> </span></span>(6<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>52<span class=\"_ _2\"></span>8)</span>bewe<span class=\"_ _2\"></span>gingen (inclusief<span class=\"ls0 ws0\"> </span>wisselk<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>ers-<span class=\"ls0 ws0\"> </span>bewe<span class=\"_ _2\"></span>gingen)Nettosch<span class=\"_ _2\"></span>uld per (132<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>489)<span class=\"_ _8d\"> </span>(3<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>47<span class=\"_ _2\"></span>9)<span class=\"_ _122\"> </span>(42<span class=\"_ _6\"></span>,0<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>4)<span class=\"_ _198\"> </span>(8<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>49)<span class=\"_ _32\"> </span>(82)<span class=\"_ _5e\"> </span>-<span class=\"_ _122\"> </span>(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>,90<span class=\"_ _2\"></span>3)<span class=\"_ _5e\"> </span><span class=\"lsce wscd\">38,488 <span class=\"_ _12c\"> </span><span class=\"ls97 ws95\">(<span class=\"_ _2\"></span>148<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>415)</span></span>31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2022De b<span class=\"_ _2\"></span>ovenstaan<span class=\"_ _2\"></span>de tab<span class=\"_ _2\"></span>el heef<span class=\"_ _6\"></span>t gee<span class=\"_ _2\"></span>n betrek<span class=\"_ _2\"></span>king op d<span class=\"_ _2\"></span>e geac<span class=\"_ _2\"></span>tiveerde fi<span class=\"_ _2\"></span>nancie<span class=\"_ _2\"></span>rings<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>osten, no<span class=\"_ _2\"></span>ch op de h<span class=\"_ _2\"></span>alfja<span class=\"_ _2\"></span>arlijks be<span class=\"_ _2\"></span>taalde i<span class=\"_ _2\"></span>ntrest (zie T<span class=\"_ _24\"></span>oe<span class=\"_ _2\"></span>lichting<span class=\"_ _2\"></span>en 21 tot 23<span class=\"_ _0\"></span>). De op<span class=\"_ _2\"></span>brengs<span class=\"_ _2\"></span>t van de transac<span class=\"_ _2\"></span>tie werd geb<span class=\"_ _2\"></span>ruik<span class=\"_ _2\"></span>t voo<span class=\"_ _2\"></span>r de her<span class=\"_ _6\"></span>financ<span class=\"_ _2\"></span>iering van o<span class=\"_ _2\"></span>nze Senior Se<span class=\"_ _2\"></span>cured Notes (incl<span class=\"_ _2\"></span>usief \u20ac 2,4 miljo<span class=\"_ _2\"></span>en aan b<span class=\"_ _2\"></span>etaald<span class=\"_ _2\"></span>e PIK<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>rente per 4 ap<span class=\"_ _2\"></span>ril) en onze RCF<span class=\"_ _0\"></span>. De non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>cas<span class=\"_ _2\"></span>h bewe<span class=\"_ _2\"></span>ging van \u20ac 0,7 miljoen he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t betrek<span class=\"_ _2\"></span>king o<span class=\"_ _2\"></span>p de half<span class=\"_ _2\"></span>jaarli<span class=\"_ _2\"></span>jkse PIK<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>rente die aan de ho<span class=\"_ _2\"></span>ofdsom word<span class=\"_ _2\"></span>t toeg<span class=\"_ _2\"></span>evoegd. D<span class=\"_ _2\"></span>e non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>cas<span class=\"_ _2\"></span>h bewe<span class=\"_ _2\"></span>ging van \u20ac 1,3 miljo<span class=\"_ _2\"></span>en is de net<span class=\"_ _2\"></span>tobewe<span class=\"_ _2\"></span>ging in o<span class=\"_ _2\"></span>pgeb<span class=\"_ _2\"></span>ouwd<span class=\"_ _2\"></span>e intresten. <span class=\"_ _1e8\"> </span><span class=\"ls2 ws2\">Liquide middelen<span class=\"_ _1e9\"> </span></span> T<span class=\"_ _24\"></span>otaal financi\u00eble Liquide middelen T<span class=\"_ _24\"></span>otaal financi\u00eble (In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)brutoschuld stopgezet<span class=\"_ _2\"></span>te stopgezet<span class=\"_ _2\"></span>te nettosc<span class=\"_ _2\"></span>huld stopgezette bedrijfsactiviteitenbedrijfsactiviteitenbedrijfsactiviteitenNet<span class=\"_ _2\"></span>tos<span class=\"_ _2\"></span>chul<span class=\"_ _2\"></span>d per 31 (<span class=\"_ _2\"></span>3<span class=\"_ _6\"></span>9.<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>5<span class=\"_ _6\"></span>8<span class=\"_ _6\"></span>)<span class=\"_ _185\"> </span><span class=\"ls89 ws87\">3<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>9 <span class=\"_ _5b\"> </span><span class=\"lsac wsaa\">(<span class=\"_ _0\"></span>35.848<span class=\"_ _0\"></span>)</span></span>dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2021Ka<span class=\"_ _0\"></span>sstromen<span class=\"_ _1ea\"> </span>-<span class=\"_ _9d\"> </span><span class=\"ls81 ws7f\">5<span class=\"_ _2\"></span>70<span class=\"_ _23\"> </span>5<span class=\"_ _2\"></span>70</span>Wijziging i<span class=\"_ _2\"></span>n 38.6<span class=\"_ _2\"></span>43 <span class=\"_ _cf\"> </span><span class=\"ls4f ws4d\">(<span class=\"_ _0\"></span>4.4<span class=\"_ _2\"></span>80)<span class=\"_ _17c\"> </span>34.<span class=\"_ _0\"></span>16<span class=\"_ _2\"></span>4 </span>toepassi<span class=\"_ _0\"></span>ngsgebiedT<span class=\"_ _24\"></span>e<span class=\"_ _2\"></span>rugb<span class=\"_ _2\"></span>etaling<span class=\"_ _2\"></span>en van leni<span class=\"_ _2\"></span>ngen 1<span class=\"_ _2\"></span>.11<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span> <span class=\"_ _a5\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _110\"> </span></span>1<span class=\"_ _2\"></span>.11<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span> met de<span class=\"_ _2\"></span>rdenNet<span class=\"_ _2\"></span>tos<span class=\"_ _2\"></span>chul<span class=\"_ _2\"></span>d per 31 -<span class=\"_ _1d6\"> </span>-<span class=\"_ _5\"> </span>-dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2022",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-133-3": {
   "value": "T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 25. A<span class=\"_ _0\"></span>anvu<span class=\"_ _0\"></span>llende i<span class=\"_ _1a\"></span>nf<span class=\"_ _0\"></span>ormat<span class=\"_ _0\"></span>ie ov<span class=\"_ _0\"></span>er financ<span class=\"_ _1a\"></span>i\u00eble i<span class=\"_ _0\"></span>nstru<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>enDe volg<span class=\"_ _2\"></span>ende t<span class=\"_ _2\"></span>abel g<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>e bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde en d<span class=\"_ _2\"></span>e re\u00eble waa<span class=\"_ _2\"></span>rden wee<span class=\"_ _2\"></span>r van elke categorie van fina<span class=\"_ _2\"></span>nci\u00ebl<span class=\"_ _2\"></span>e activa en fin<span class=\"_ _2\"></span>anci\u00eb<span class=\"_ _2\"></span>le verplic<span class=\"_ _2\"></span>htinge<span class=\"_ _2\"></span>n voor de voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tgezet<span class=\"_ _2\"></span>te bedr<span class=\"_ _2\"></span>ijfs<span class=\"_ _2\"></span>activi<span class=\"_ _2\"></span>teiten:Re\u00ebl<span class=\"_ _2\"></span>ewaar<span class=\"_ _2\"></span>de<span class=\"_ _2\"></span>-(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)2022<span class=\"_ _178\"> </span>2022<span class=\"_ _1eb\"> </span>2021<span class=\"_ _71\"> </span>2021hi\u00ebrarchieRe\u00ebl<span class=\"_ _2\"></span>e Re\u00ebl<span class=\"_ _2\"></span>e BoekwaardeBoekwaardewaardewaardeActiva p<span class=\"_ _2\"></span>er bal<span class=\"_ _2\"></span>ansd<span class=\"_ _2\"></span>atum<span class=\"_ _1ec\"> </span> <span class=\"_ _a8\"> </span>64<span class=\"_ _2\"></span>.082 <span class=\"_ _123\"> </span>64<span class=\"_ _2\"></span>.082 <span class=\"_ _90\"> </span><span class=\"ls16 ws16\">75<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>675<span class=\"_ _2\"></span> <span class=\"_ _190\"> </span>75<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>675<span class=\"_ _2\"></span> </span>Leningen en v<span class=\"_ _0\"></span>orderingen<span class=\"_ _17b\"> </span> <span class=\"_ _47\"> </span>64<span class=\"_ _2\"></span>.082 <span class=\"_ _123\"> </span>6<span class=\"_ _2\"></span>4.082 <span class=\"_ _90\"> </span><span class=\"ls16 ws16\">75<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>675<span class=\"_ _2\"></span> <span class=\"_ _190\"> </span>75<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>675<span class=\"_ _2\"></span> </span>Hand<span class=\"_ _2\"></span>els<span class=\"_ _2\"></span>- en overige vord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en<span class=\"_ _1ee\"> </span> <span class=\"_ _119\"> </span><span class=\"ls57 ws55\">25<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>593<span class=\"_ _2\"></span> <span class=\"_ _145\"> </span>2<span class=\"_ _2\"></span>5.<span class=\"_ _2\"></span>593<span class=\"_ _2\"></span> <span class=\"_ _138\"> </span>24.281<span class=\"_ _2\"></span> <span class=\"_ _92\"> </span>24.281<span class=\"_ _2\"></span> </span>Liquide middele<span class=\"_ _2\"></span>n<span class=\"_ _1ef\"> </span>Niveau 1<span class=\"_ _11a\"> </span>38.488 <span class=\"_ _90\"> </span>38.488 <span class=\"_ _46\"> </span><span class=\"ls6 ws6\">51.39<span class=\"_ _0\"></span>4 <span class=\"_ _67\"> </span>51.3<span class=\"_ _1a\"></span>9<span class=\"_ _0\"></span>4 </span>V<span class=\"_ _0\"></span>erplichtingen per ba<span class=\"_ _1a\"></span>lansdatum<span class=\"_ _1f0\"> </span> <span class=\"_ _aa\"> </span>239<span class=\"_ _0\"></span>.907<span class=\"_ _1a\"></span> <span class=\"_ _32\"> </span>229<span class=\"_ _0\"></span>.309 <span class=\"_ _11e\"> </span><span class=\"lsab wsa9\">3<span class=\"_ _2\"></span>8<span class=\"_ _6\"></span>7.<span class=\"_ _6\"></span>2<span class=\"_ _6\"></span>6<span class=\"_ _2\"></span>8<span class=\"_ _6\"></span> <span class=\"_ _6f\"> </span><span class=\"ls92 ws90\">3<span class=\"_ _6\"></span>7<span class=\"_ _2\"></span>9.<span class=\"_ _6\"></span>3<span class=\"_ _6\"></span>6<span class=\"_ _6\"></span>1<span class=\"_ _2\"></span> <span class=\"_ _0\"></span></span></span>Financi\u00eble v<span class=\"_ _0\"></span>erplichtingen ge<span class=\"_ _1a\"></span>waardeerd t<span class=\"_ _1a\"></span>egen  <span class=\"_ _aa\"> </span>239<span class=\"_ _0\"></span>.907<span class=\"_ _1a\"></span> <span class=\"_ _32\"> </span>229<span class=\"_ _0\"></span>.309 <span class=\"_ _11e\"> </span><span class=\"lsab wsa9\">3<span class=\"_ _2\"></span>8<span class=\"_ _6\"></span>7.<span class=\"_ _6\"></span>2<span class=\"_ _6\"></span>6<span class=\"_ _2\"></span>8<span class=\"_ _6\"></span> <span class=\"_ _6f\"> </span><span class=\"ls92 ws90\">3<span class=\"_ _6\"></span>7<span class=\"_ _2\"></span>9.<span class=\"_ _6\"></span>3<span class=\"_ _6\"></span>6<span class=\"_ _6\"></span>1<span class=\"_ _2\"></span> <span class=\"_ _0\"></span></span></span>geamortiseerde k<span class=\"_ _0\"></span>ostp<span class=\"_ _2\"></span>rijsSenio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes<span class=\"_ _186\"> </span>Niveau 1<span class=\"_ _11f\"> </span>132.355 <span class=\"_ _90\"> </span>121.758 <span class=\"_ _1e\"> </span><span class=\"ls89 ws87\">24<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.4<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span> <span class=\"_ _5f\"> </span><span class=\"ls56 ws54\">232.<span class=\"_ _2\"></span>55<span class=\"_ _2\"></span>1 </span></span>Bank- en ov<span class=\"_ _1a\"></span>erig<span class=\"_ _2\"></span>e lenin<span class=\"_ _2\"></span>gen<span class=\"_ _1f1\"> </span>Niveau 2<span class=\"_ _11f\"> </span>50.350 <span class=\"_ _69\"> </span>50.350 <span class=\"_ _90\"> </span><span class=\"ls57 ws55\">1<span class=\"_ _2\"></span>04<span class=\"_ _2\"></span>.081<span class=\"_ _2\"></span> <span class=\"_ _198\"> </span>1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>4.<span class=\"_ _2\"></span>081<span class=\"_ _2\"></span> </span>Hand<span class=\"_ _2\"></span>els<span class=\"_ _2\"></span>- en overige s<span class=\"_ _2\"></span>chuld<span class=\"_ _2\"></span>en<span class=\"_ _1e2\"> </span> <span class=\"_ _1b1\"> </span>57<span class=\"_ _0\"></span>.2<span class=\"_ _1a\"></span>01 <span class=\"_ _e5\"> </span>57<span class=\"_ _0\"></span>.201<span class=\"_ _0\"></span> <span class=\"_ _92\"> </span><span class=\"ls0 ws0\">4<span class=\"_ _0\"></span>2.729 <span class=\"_ _11c\"> </span>42.<span class=\"_ _0\"></span>72<span class=\"_ _2\"></span>9 </span>Financi\u00eble v<span class=\"_ _0\"></span>erplichtingen ge<span class=\"_ _1a\"></span>waardeerd t<span class=\"_ _1a\"></span>egen  <span class=\"_ _73\"> </span>-<span class=\"_ _19e\"> </span>-<span class=\"_ _1b5\"> </span>-<span class=\"_ _19e\"> </span>-re\u00eb<span class=\"_ _2\"></span>le waar<span class=\"_ _2\"></span>de via O<span class=\"_ _2\"></span>CIV<span class=\"_ _0\"></span>re<span class=\"_ _2\"></span>emd<span class=\"_ _2\"></span>e valuta afge<span class=\"_ _2\"></span>leid<span class=\"_ _2\"></span>e financi<span class=\"_ _2\"></span>\u00eble instr<span class=\"_ _2\"></span>umenten<span class=\"_ _5e\"> </span>Nivea<span class=\"_ _2\"></span>u 2<span class=\"_ _176\"> </span>-<span class=\"_ _19e\"> </span>-<span class=\"_ _19e\"> </span>-<span class=\"_ _1b5\"> </span>-V<span class=\"_ _0\"></span>er<span class=\"_ _2\"></span>schille<span class=\"_ _2\"></span>nde waard<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>sniveaus we<span class=\"_ _2\"></span>rden als vol<span class=\"_ _2\"></span>gt ge<span class=\"_ _2\"></span>definie<span class=\"_ _2\"></span>erd:\u2022 <span class=\"_\"> </span>N<span class=\"_ _2\"></span>iveau 1: zijn waard<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en afgel<span class=\"_ _2\"></span>eid van gen<span class=\"_ _2\"></span>oteerde pr<span class=\"_ _2\"></span>ijzen (<span class=\"_ _0\"></span>n<span class=\"_ _2\"></span>iet aang<span class=\"_ _2\"></span>epas<span class=\"_ _2\"></span>t) in een actieve mark<span class=\"_ _6\"></span>t voor ide<span class=\"_ _2\"></span>ntieke activa en pa<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>iva;\u2022 <span class=\"_\"> </span>N<span class=\"_ _2\"></span>iveau 2: zijn waard<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en afgel<span class=\"_ _2\"></span>eid van bronn<span class=\"_ _2\"></span>en, and<span class=\"_ _2\"></span>ers dan g<span class=\"_ _2\"></span>enoteerd<span class=\"_ _2\"></span>e prijzen ver<span class=\"_ _2\"></span>vat in nive<span class=\"_ _2\"></span>au 1, die waarn<span class=\"_ _2\"></span>eemb<span class=\"_ _2\"></span>aar zijn voor he<span class=\"_ _2\"></span>t actief of pas<span class=\"_ _2\"></span>sief<span class=\"_ _0\"></span>, of<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>l direct (als prijzen), o<span class=\"_ _1a\"></span>f<span class=\"_ _2\"></span>wel indi<span class=\"_ _2\"></span>rect (afgeleid van p<span class=\"_ _2\"></span>rijzen)<span class=\"_ _0\"></span>;\u2022 <span class=\"_\"> </span>N<span class=\"_ _2\"></span>iveau 3: zijn waarde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n afgele<span class=\"_ _2\"></span>id van bronne<span class=\"_ _2\"></span>n voor het a<span class=\"_ _2\"></span>ctief of pas<span class=\"_ _2\"></span>sief die niet g<span class=\"_ _2\"></span>ebas<span class=\"_ _2\"></span>eerd zijn op o<span class=\"_ _2\"></span>bser<span class=\"_ _2\"></span>ve<span class=\"_ _2\"></span>erbare mark<span class=\"_ _2\"></span>tdata (<span class=\"_ _0\"></span>niet-waarneembare inputs)<span class=\"_ _0\"></span>.De re\u00eb<span class=\"_ _2\"></span>le waarde van d<span class=\"_ _2\"></span>e Senior S<span class=\"_ _2\"></span>ecured N<span class=\"_ _2\"></span>otes is geba<span class=\"_ _2\"></span>seerd o<span class=\"_ _2\"></span>p een ramin<span class=\"_ _2\"></span>g van Niveau 1. D<span class=\"_ _2\"></span>e re\u00ebl<span class=\"_ _2\"></span>e waarde van alle a<span class=\"_ _2\"></span>ndere financ<span class=\"_ _2\"></span>i\u00eble ins<span class=\"_ _2\"></span>trumen<span class=\"_ _2\"></span>ten, met uit<span class=\"_ _2\"></span>zonde<span class=\"_ _2\"></span>ring van liqui<span class=\"_ _2\"></span>de mid<span class=\"_ _2\"></span>delen<span class=\"_ _2\"></span>, werd bep<span class=\"_ _2\"></span>aald o<span class=\"_ _2\"></span>p basis van ramin<span class=\"_ _2\"></span>gen van Nive<span class=\"_ _2\"></span>au 2. De re\u00ebl<span class=\"_ _2\"></span>e waarde van de valu<span class=\"_ _2\"></span>tatermijn<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>ntracten werd b<span class=\"_ _2\"></span>epaal<span class=\"_ _2\"></span>d doo<span class=\"_ _2\"></span>r gebr<span class=\"_ _2\"></span>uik te maken van de op een a<span class=\"_ _2\"></span>ctieve mark<span class=\"_ _2\"></span>t ge<span class=\"_ _2\"></span>noteerde termijnkoers. D<span class=\"_ _2\"></span>e verdisc<span class=\"_ _2\"></span>onterings<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>fecten zijn over he<span class=\"_ _2\"></span>t algem<span class=\"_ _2\"></span>een ni<span class=\"_ _2\"></span>et signi<span class=\"_ _2\"></span>ficant voo<span class=\"_ _2\"></span>r deri<span class=\"_ _2\"></span>vaten van Niveau 2. V<span class=\"_ _0\"></span>oo<span class=\"_ _2\"></span>r hand<span class=\"_ _2\"></span>els<span class=\"_ _2\"></span>- en overige vord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en, also<span class=\"_ _2\"></span>ok hand<span class=\"_ _2\"></span>els<span class=\"_ _2\"></span>- en overige s<span class=\"_ _2\"></span>chuld<span class=\"_ _2\"></span>en, word<span class=\"_ _2\"></span>t de bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde b<span class=\"_ _2\"></span>esch<span class=\"_ _2\"></span>ouwd als e<span class=\"_ _2\"></span>en goe<span class=\"_ _2\"></span>de ramin<span class=\"_ _2\"></span>g van de re\u00ebl<span class=\"_ _2\"></span>e waarde, ge<span class=\"_ _2\"></span>let op de kor<span class=\"_ _2\"></span>tlo<span class=\"_ _2\"></span>pen<span class=\"_ _2\"></span>de aard van deze po<span class=\"_ _2\"></span>sten. Er waren geen veran<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen in d<span class=\"_ _2\"></span>e toegep<span class=\"_ _2\"></span>aste waarder<span class=\"_ _2\"></span>ingstech<span class=\"_ _2\"></span>nieken gedure<span class=\"_ _2\"></span>nde de p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-133-4": {
   "value": "T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 25. A<span class=\"_ _0\"></span>anvu<span class=\"_ _0\"></span>llende i<span class=\"_ _1a\"></span>nf<span class=\"_ _0\"></span>ormat<span class=\"_ _0\"></span>ie ov<span class=\"_ _0\"></span>er financ<span class=\"_ _1a\"></span>i\u00eble i<span class=\"_ _0\"></span>nstru<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>enDe volg<span class=\"_ _2\"></span>ende t<span class=\"_ _2\"></span>abel g<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>e bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde en d<span class=\"_ _2\"></span>e re\u00eble waa<span class=\"_ _2\"></span>rden wee<span class=\"_ _2\"></span>r van elke categorie van fina<span class=\"_ _2\"></span>nci\u00ebl<span class=\"_ _2\"></span>e activa en fin<span class=\"_ _2\"></span>anci\u00eb<span class=\"_ _2\"></span>le verplic<span class=\"_ _2\"></span>htinge<span class=\"_ _2\"></span>n voor de voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tgezet<span class=\"_ _2\"></span>te bedr<span class=\"_ _2\"></span>ijfs<span class=\"_ _2\"></span>activi<span class=\"_ _2\"></span>teiten:Re\u00ebl<span class=\"_ _2\"></span>ewaar<span class=\"_ _2\"></span>de<span class=\"_ _2\"></span>-(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)2022<span class=\"_ _178\"> </span>2022<span class=\"_ _1eb\"> </span>2021<span class=\"_ _71\"> </span>2021hi\u00ebrarchieRe\u00ebl<span class=\"_ _2\"></span>e Re\u00ebl<span class=\"_ _2\"></span>e BoekwaardeBoekwaardewaardewaardeActiva p<span class=\"_ _2\"></span>er bal<span class=\"_ _2\"></span>ansd<span class=\"_ _2\"></span>atum<span class=\"_ _1ec\"> </span> <span class=\"_ _a8\"> </span>64<span class=\"_ _2\"></span>.082 <span class=\"_ _123\"> </span>64<span class=\"_ _2\"></span>.082 <span class=\"_ _90\"> </span><span class=\"ls16 ws16\">75<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>675<span class=\"_ _2\"></span> <span class=\"_ _190\"> </span>75<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>675<span class=\"_ _2\"></span> </span>Leningen en v<span class=\"_ _0\"></span>orderingen<span class=\"_ _17b\"> </span> <span class=\"_ _47\"> </span>64<span class=\"_ _2\"></span>.082 <span class=\"_ _123\"> </span>6<span class=\"_ _2\"></span>4.082 <span class=\"_ _90\"> </span><span class=\"ls16 ws16\">75<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>675<span class=\"_ _2\"></span> <span class=\"_ _190\"> </span>75<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>675<span class=\"_ _2\"></span> </span>Hand<span class=\"_ _2\"></span>els<span class=\"_ _2\"></span>- en overige vord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en<span class=\"_ _1ee\"> </span> <span class=\"_ _119\"> </span><span class=\"ls57 ws55\">25<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>593<span class=\"_ _2\"></span> <span class=\"_ _145\"> </span>2<span class=\"_ _2\"></span>5.<span class=\"_ _2\"></span>593<span class=\"_ _2\"></span> <span class=\"_ _138\"> </span>24.281<span class=\"_ _2\"></span> <span class=\"_ _92\"> </span>24.281<span class=\"_ _2\"></span> </span>Liquide middele<span class=\"_ _2\"></span>n<span class=\"_ _1ef\"> </span>Niveau 1<span class=\"_ _11a\"> </span>38.488 <span class=\"_ _90\"> </span>38.488 <span class=\"_ _46\"> </span><span class=\"ls6 ws6\">51.39<span class=\"_ _0\"></span>4 <span class=\"_ _67\"> </span>51.3<span class=\"_ _1a\"></span>9<span class=\"_ _0\"></span>4 </span>V<span class=\"_ _0\"></span>erplichtingen per ba<span class=\"_ _1a\"></span>lansdatum<span class=\"_ _1f0\"> </span> <span class=\"_ _aa\"> </span>239<span class=\"_ _0\"></span>.907<span class=\"_ _1a\"></span> <span class=\"_ _32\"> </span>229<span class=\"_ _0\"></span>.309 <span class=\"_ _11e\"> </span><span class=\"lsab wsa9\">3<span class=\"_ _2\"></span>8<span class=\"_ _6\"></span>7.<span class=\"_ _6\"></span>2<span class=\"_ _6\"></span>6<span class=\"_ _2\"></span>8<span class=\"_ _6\"></span> <span class=\"_ _6f\"> </span><span class=\"ls92 ws90\">3<span class=\"_ _6\"></span>7<span class=\"_ _2\"></span>9.<span class=\"_ _6\"></span>3<span class=\"_ _6\"></span>6<span class=\"_ _6\"></span>1<span class=\"_ _2\"></span> <span class=\"_ _0\"></span></span></span>Financi\u00eble v<span class=\"_ _0\"></span>erplichtingen ge<span class=\"_ _1a\"></span>waardeerd t<span class=\"_ _1a\"></span>egen  <span class=\"_ _aa\"> </span>239<span class=\"_ _0\"></span>.907<span class=\"_ _1a\"></span> <span class=\"_ _32\"> </span>229<span class=\"_ _0\"></span>.309 <span class=\"_ _11e\"> </span><span class=\"lsab wsa9\">3<span class=\"_ _2\"></span>8<span class=\"_ _6\"></span>7.<span class=\"_ _6\"></span>2<span class=\"_ _6\"></span>6<span class=\"_ _2\"></span>8<span class=\"_ _6\"></span> <span class=\"_ _6f\"> </span><span class=\"ls92 ws90\">3<span class=\"_ _6\"></span>7<span class=\"_ _2\"></span>9.<span class=\"_ _6\"></span>3<span class=\"_ _6\"></span>6<span class=\"_ _6\"></span>1<span class=\"_ _2\"></span> <span class=\"_ _0\"></span></span></span>geamortiseerde k<span class=\"_ _0\"></span>ostp<span class=\"_ _2\"></span>rijsSenio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes<span class=\"_ _186\"> </span>Niveau 1<span class=\"_ _11f\"> </span>132.355 <span class=\"_ _90\"> </span>121.758 <span class=\"_ _1e\"> </span><span class=\"ls89 ws87\">24<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.4<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span> <span class=\"_ _5f\"> </span><span class=\"ls56 ws54\">232.<span class=\"_ _2\"></span>55<span class=\"_ _2\"></span>1 </span></span>Bank- en ov<span class=\"_ _1a\"></span>erig<span class=\"_ _2\"></span>e lenin<span class=\"_ _2\"></span>gen<span class=\"_ _1f1\"> </span>Niveau 2<span class=\"_ _11f\"> </span>50.350 <span class=\"_ _69\"> </span>50.350 <span class=\"_ _90\"> </span><span class=\"ls57 ws55\">1<span class=\"_ _2\"></span>04<span class=\"_ _2\"></span>.081<span class=\"_ _2\"></span> <span class=\"_ _198\"> </span>1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>4.<span class=\"_ _2\"></span>081<span class=\"_ _2\"></span> </span>Hand<span class=\"_ _2\"></span>els<span class=\"_ _2\"></span>- en overige s<span class=\"_ _2\"></span>chuld<span class=\"_ _2\"></span>en<span class=\"_ _1e2\"> </span> <span class=\"_ _1b1\"> </span>57<span class=\"_ _0\"></span>.2<span class=\"_ _1a\"></span>01 <span class=\"_ _e5\"> </span>57<span class=\"_ _0\"></span>.201<span class=\"_ _0\"></span> <span class=\"_ _92\"> </span><span class=\"ls0 ws0\">4<span class=\"_ _0\"></span>2.729 <span class=\"_ _11c\"> </span>42.<span class=\"_ _0\"></span>72<span class=\"_ _2\"></span>9 </span>Financi\u00eble v<span class=\"_ _0\"></span>erplichtingen ge<span class=\"_ _1a\"></span>waardeerd t<span class=\"_ _1a\"></span>egen  <span class=\"_ _73\"> </span>-<span class=\"_ _19e\"> </span>-<span class=\"_ _1b5\"> </span>-<span class=\"_ _19e\"> </span>-re\u00eb<span class=\"_ _2\"></span>le waar<span class=\"_ _2\"></span>de via O<span class=\"_ _2\"></span>CIV<span class=\"_ _0\"></span>re<span class=\"_ _2\"></span>emd<span class=\"_ _2\"></span>e valuta afge<span class=\"_ _2\"></span>leid<span class=\"_ _2\"></span>e financi<span class=\"_ _2\"></span>\u00eble instr<span class=\"_ _2\"></span>umenten<span class=\"_ _5e\"> </span>Nivea<span class=\"_ _2\"></span>u 2<span class=\"_ _176\"> </span>-<span class=\"_ _19e\"> </span>-<span class=\"_ _19e\"> </span>-<span class=\"_ _1b5\"> </span>-V<span class=\"_ _0\"></span>er<span class=\"_ _2\"></span>schille<span class=\"_ _2\"></span>nde waard<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>sniveaus we<span class=\"_ _2\"></span>rden als vol<span class=\"_ _2\"></span>gt ge<span class=\"_ _2\"></span>definie<span class=\"_ _2\"></span>erd:\u2022 <span class=\"_\"> </span>N<span class=\"_ _2\"></span>iveau 1: zijn waard<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en afgel<span class=\"_ _2\"></span>eid van gen<span class=\"_ _2\"></span>oteerde pr<span class=\"_ _2\"></span>ijzen (<span class=\"_ _0\"></span>n<span class=\"_ _2\"></span>iet aang<span class=\"_ _2\"></span>epas<span class=\"_ _2\"></span>t) in een actieve mark<span class=\"_ _6\"></span>t voor ide<span class=\"_ _2\"></span>ntieke activa en pa<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>iva;\u2022 <span class=\"_\"> </span>N<span class=\"_ _2\"></span>iveau 2: zijn waard<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en afgel<span class=\"_ _2\"></span>eid van bronn<span class=\"_ _2\"></span>en, and<span class=\"_ _2\"></span>ers dan g<span class=\"_ _2\"></span>enoteerd<span class=\"_ _2\"></span>e prijzen ver<span class=\"_ _2\"></span>vat in nive<span class=\"_ _2\"></span>au 1, die waarn<span class=\"_ _2\"></span>eemb<span class=\"_ _2\"></span>aar zijn voor he<span class=\"_ _2\"></span>t actief of pas<span class=\"_ _2\"></span>sief<span class=\"_ _0\"></span>, of<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>l direct (als prijzen), o<span class=\"_ _1a\"></span>f<span class=\"_ _2\"></span>wel indi<span class=\"_ _2\"></span>rect (afgeleid van p<span class=\"_ _2\"></span>rijzen)<span class=\"_ _0\"></span>;\u2022 <span class=\"_\"> </span>N<span class=\"_ _2\"></span>iveau 3: zijn waarde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n afgele<span class=\"_ _2\"></span>id van bronne<span class=\"_ _2\"></span>n voor het a<span class=\"_ _2\"></span>ctief of pas<span class=\"_ _2\"></span>sief die niet g<span class=\"_ _2\"></span>ebas<span class=\"_ _2\"></span>eerd zijn op o<span class=\"_ _2\"></span>bser<span class=\"_ _2\"></span>ve<span class=\"_ _2\"></span>erbare mark<span class=\"_ _2\"></span>tdata (<span class=\"_ _0\"></span>niet-waarneembare inputs)<span class=\"_ _0\"></span>.De re\u00eb<span class=\"_ _2\"></span>le waarde van d<span class=\"_ _2\"></span>e Senior S<span class=\"_ _2\"></span>ecured N<span class=\"_ _2\"></span>otes is geba<span class=\"_ _2\"></span>seerd o<span class=\"_ _2\"></span>p een ramin<span class=\"_ _2\"></span>g van Niveau 1. D<span class=\"_ _2\"></span>e re\u00ebl<span class=\"_ _2\"></span>e waarde van alle a<span class=\"_ _2\"></span>ndere financ<span class=\"_ _2\"></span>i\u00eble ins<span class=\"_ _2\"></span>trumen<span class=\"_ _2\"></span>ten, met uit<span class=\"_ _2\"></span>zonde<span class=\"_ _2\"></span>ring van liqui<span class=\"_ _2\"></span>de mid<span class=\"_ _2\"></span>delen<span class=\"_ _2\"></span>, werd bep<span class=\"_ _2\"></span>aald o<span class=\"_ _2\"></span>p basis van ramin<span class=\"_ _2\"></span>gen van Nive<span class=\"_ _2\"></span>au 2. De re\u00ebl<span class=\"_ _2\"></span>e waarde van de valu<span class=\"_ _2\"></span>tatermijn<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>ntracten werd b<span class=\"_ _2\"></span>epaal<span class=\"_ _2\"></span>d doo<span class=\"_ _2\"></span>r gebr<span class=\"_ _2\"></span>uik te maken van de op een a<span class=\"_ _2\"></span>ctieve mark<span class=\"_ _2\"></span>t ge<span class=\"_ _2\"></span>noteerde termijnkoers. D<span class=\"_ _2\"></span>e verdisc<span class=\"_ _2\"></span>onterings<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>fecten zijn over he<span class=\"_ _2\"></span>t algem<span class=\"_ _2\"></span>een ni<span class=\"_ _2\"></span>et signi<span class=\"_ _2\"></span>ficant voo<span class=\"_ _2\"></span>r deri<span class=\"_ _2\"></span>vaten van Niveau 2. V<span class=\"_ _0\"></span>oo<span class=\"_ _2\"></span>r hand<span class=\"_ _2\"></span>els<span class=\"_ _2\"></span>- en overige vord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en, also<span class=\"_ _2\"></span>ok hand<span class=\"_ _2\"></span>els<span class=\"_ _2\"></span>- en overige s<span class=\"_ _2\"></span>chuld<span class=\"_ _2\"></span>en, word<span class=\"_ _2\"></span>t de bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde b<span class=\"_ _2\"></span>esch<span class=\"_ _2\"></span>ouwd als e<span class=\"_ _2\"></span>en goe<span class=\"_ _2\"></span>de ramin<span class=\"_ _2\"></span>g van de re\u00ebl<span class=\"_ _2\"></span>e waarde, ge<span class=\"_ _2\"></span>let op de kor<span class=\"_ _2\"></span>tlo<span class=\"_ _2\"></span>pen<span class=\"_ _2\"></span>de aard van deze po<span class=\"_ _2\"></span>sten. Er waren geen veran<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen in d<span class=\"_ _2\"></span>e toegep<span class=\"_ _2\"></span>aste waarder<span class=\"_ _2\"></span>ingstech<span class=\"_ _2\"></span>nieken gedure<span class=\"_ _2\"></span>nde de p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-133-5": {
   "value": "T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 25. A<span class=\"_ _0\"></span>anvu<span class=\"_ _0\"></span>llende i<span class=\"_ _1a\"></span>nf<span class=\"_ _0\"></span>ormat<span class=\"_ _0\"></span>ie ov<span class=\"_ _0\"></span>er financ<span class=\"_ _1a\"></span>i\u00eble i<span class=\"_ _0\"></span>nstru<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>enDe volg<span class=\"_ _2\"></span>ende t<span class=\"_ _2\"></span>abel g<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>e bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde en d<span class=\"_ _2\"></span>e re\u00eble waa<span class=\"_ _2\"></span>rden wee<span class=\"_ _2\"></span>r van elke categorie van fina<span class=\"_ _2\"></span>nci\u00ebl<span class=\"_ _2\"></span>e activa en fin<span class=\"_ _2\"></span>anci\u00eb<span class=\"_ _2\"></span>le verplic<span class=\"_ _2\"></span>htinge<span class=\"_ _2\"></span>n voor de voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tgezet<span class=\"_ _2\"></span>te bedr<span class=\"_ _2\"></span>ijfs<span class=\"_ _2\"></span>activi<span class=\"_ _2\"></span>teiten:Re\u00ebl<span class=\"_ _2\"></span>ewaar<span class=\"_ _2\"></span>de<span class=\"_ _2\"></span>-(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)2022<span class=\"_ _178\"> </span>2022<span class=\"_ _1eb\"> </span>2021<span class=\"_ _71\"> </span>2021hi\u00ebrarchieRe\u00ebl<span class=\"_ _2\"></span>e Re\u00ebl<span class=\"_ _2\"></span>e BoekwaardeBoekwaardewaardewaardeActiva p<span class=\"_ _2\"></span>er bal<span class=\"_ _2\"></span>ansd<span class=\"_ _2\"></span>atum<span class=\"_ _1ec\"> </span> <span class=\"_ _a8\"> </span>64<span class=\"_ _2\"></span>.082 <span class=\"_ _123\"> </span>64<span class=\"_ _2\"></span>.082 <span class=\"_ _90\"> </span><span class=\"ls16 ws16\">75<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>675<span class=\"_ _2\"></span> <span class=\"_ _190\"> </span>75<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>675<span class=\"_ _2\"></span> </span>Leningen en v<span class=\"_ _0\"></span>orderingen<span class=\"_ _17b\"> </span> <span class=\"_ _47\"> </span>64<span class=\"_ _2\"></span>.082 <span class=\"_ _123\"> </span>6<span class=\"_ _2\"></span>4.082 <span class=\"_ _90\"> </span><span class=\"ls16 ws16\">75<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>675<span class=\"_ _2\"></span> <span class=\"_ _190\"> </span>75<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>675<span class=\"_ _2\"></span> </span>Hand<span class=\"_ _2\"></span>els<span class=\"_ _2\"></span>- en overige vord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en<span class=\"_ _1ee\"> </span> <span class=\"_ _119\"> </span><span class=\"ls57 ws55\">25<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>593<span class=\"_ _2\"></span> <span class=\"_ _145\"> </span>2<span class=\"_ _2\"></span>5.<span class=\"_ _2\"></span>593<span class=\"_ _2\"></span> <span class=\"_ _138\"> </span>24.281<span class=\"_ _2\"></span> <span class=\"_ _92\"> </span>24.281<span class=\"_ _2\"></span> </span>Liquide middele<span class=\"_ _2\"></span>n<span class=\"_ _1ef\"> </span>Niveau 1<span class=\"_ _11a\"> </span>38.488 <span class=\"_ _90\"> </span>38.488 <span class=\"_ _46\"> </span><span class=\"ls6 ws6\">51.39<span class=\"_ _0\"></span>4 <span class=\"_ _67\"> </span>51.3<span class=\"_ _1a\"></span>9<span class=\"_ _0\"></span>4 </span>V<span class=\"_ _0\"></span>erplichtingen per ba<span class=\"_ _1a\"></span>lansdatum<span class=\"_ _1f0\"> </span> <span class=\"_ _aa\"> </span>239<span class=\"_ _0\"></span>.907<span class=\"_ _1a\"></span> <span class=\"_ _32\"> </span>229<span class=\"_ _0\"></span>.309 <span class=\"_ _11e\"> </span><span class=\"lsab wsa9\">3<span class=\"_ _2\"></span>8<span class=\"_ _6\"></span>7.<span class=\"_ _6\"></span>2<span class=\"_ _6\"></span>6<span class=\"_ _2\"></span>8<span class=\"_ _6\"></span> <span class=\"_ _6f\"> </span><span class=\"ls92 ws90\">3<span class=\"_ _6\"></span>7<span class=\"_ _2\"></span>9.<span class=\"_ _6\"></span>3<span class=\"_ _6\"></span>6<span class=\"_ _6\"></span>1<span class=\"_ _2\"></span> <span class=\"_ _0\"></span></span></span>Financi\u00eble v<span class=\"_ _0\"></span>erplichtingen ge<span class=\"_ _1a\"></span>waardeerd t<span class=\"_ _1a\"></span>egen  <span class=\"_ _aa\"> </span>239<span class=\"_ _0\"></span>.907<span class=\"_ _1a\"></span> <span class=\"_ _32\"> </span>229<span class=\"_ _0\"></span>.309 <span class=\"_ _11e\"> </span><span class=\"lsab wsa9\">3<span class=\"_ _2\"></span>8<span class=\"_ _6\"></span>7.<span class=\"_ _6\"></span>2<span class=\"_ _6\"></span>6<span class=\"_ _2\"></span>8<span class=\"_ _6\"></span> <span class=\"_ _6f\"> </span><span class=\"ls92 ws90\">3<span class=\"_ _6\"></span>7<span class=\"_ _2\"></span>9.<span class=\"_ _6\"></span>3<span class=\"_ _6\"></span>6<span class=\"_ _6\"></span>1<span class=\"_ _2\"></span> <span class=\"_ _0\"></span></span></span>geamortiseerde k<span class=\"_ _0\"></span>ostp<span class=\"_ _2\"></span>rijsSenio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes<span class=\"_ _186\"> </span>Niveau 1<span class=\"_ _11f\"> </span>132.355 <span class=\"_ _90\"> </span>121.758 <span class=\"_ _1e\"> </span><span class=\"ls89 ws87\">24<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.4<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span> <span class=\"_ _5f\"> </span><span class=\"ls56 ws54\">232.<span class=\"_ _2\"></span>55<span class=\"_ _2\"></span>1 </span></span>Bank- en ov<span class=\"_ _1a\"></span>erig<span class=\"_ _2\"></span>e lenin<span class=\"_ _2\"></span>gen<span class=\"_ _1f1\"> </span>Niveau 2<span class=\"_ _11f\"> </span>50.350 <span class=\"_ _69\"> </span>50.350 <span class=\"_ _90\"> </span><span class=\"ls57 ws55\">1<span class=\"_ _2\"></span>04<span class=\"_ _2\"></span>.081<span class=\"_ _2\"></span> <span class=\"_ _198\"> </span>1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>4.<span class=\"_ _2\"></span>081<span class=\"_ _2\"></span> </span>Hand<span class=\"_ _2\"></span>els<span class=\"_ _2\"></span>- en overige s<span class=\"_ _2\"></span>chuld<span class=\"_ _2\"></span>en<span class=\"_ _1e2\"> </span> <span class=\"_ _1b1\"> </span>57<span class=\"_ _0\"></span>.2<span class=\"_ _1a\"></span>01 <span class=\"_ _e5\"> </span>57<span class=\"_ _0\"></span>.201<span class=\"_ _0\"></span> <span class=\"_ _92\"> </span><span class=\"ls0 ws0\">4<span class=\"_ _0\"></span>2.729 <span class=\"_ _11c\"> </span>42.<span class=\"_ _0\"></span>72<span class=\"_ _2\"></span>9 </span>Financi\u00eble v<span class=\"_ _0\"></span>erplichtingen ge<span class=\"_ _1a\"></span>waardeerd t<span class=\"_ _1a\"></span>egen  <span class=\"_ _73\"> </span>-<span class=\"_ _19e\"> </span>-<span class=\"_ _1b5\"> </span>-<span class=\"_ _19e\"> </span>-re\u00eb<span class=\"_ _2\"></span>le waar<span class=\"_ _2\"></span>de via O<span class=\"_ _2\"></span>CIV<span class=\"_ _0\"></span>re<span class=\"_ _2\"></span>emd<span class=\"_ _2\"></span>e valuta afge<span class=\"_ _2\"></span>leid<span class=\"_ _2\"></span>e financi<span class=\"_ _2\"></span>\u00eble instr<span class=\"_ _2\"></span>umenten<span class=\"_ _5e\"> </span>Nivea<span class=\"_ _2\"></span>u 2<span class=\"_ _176\"> </span>-<span class=\"_ _19e\"> </span>-<span class=\"_ _19e\"> </span>-<span class=\"_ _1b5\"> </span>-V<span class=\"_ _0\"></span>er<span class=\"_ _2\"></span>schille<span class=\"_ _2\"></span>nde waard<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>sniveaus we<span class=\"_ _2\"></span>rden als vol<span class=\"_ _2\"></span>gt ge<span class=\"_ _2\"></span>definie<span class=\"_ _2\"></span>erd:\u2022 <span class=\"_\"> </span>N<span class=\"_ _2\"></span>iveau 1: zijn waard<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en afgel<span class=\"_ _2\"></span>eid van gen<span class=\"_ _2\"></span>oteerde pr<span class=\"_ _2\"></span>ijzen (<span class=\"_ _0\"></span>n<span class=\"_ _2\"></span>iet aang<span class=\"_ _2\"></span>epas<span class=\"_ _2\"></span>t) in een actieve mark<span class=\"_ _6\"></span>t voor ide<span class=\"_ _2\"></span>ntieke activa en pa<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>iva;\u2022 <span class=\"_\"> </span>N<span class=\"_ _2\"></span>iveau 2: zijn waard<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en afgel<span class=\"_ _2\"></span>eid van bronn<span class=\"_ _2\"></span>en, and<span class=\"_ _2\"></span>ers dan g<span class=\"_ _2\"></span>enoteerd<span class=\"_ _2\"></span>e prijzen ver<span class=\"_ _2\"></span>vat in nive<span class=\"_ _2\"></span>au 1, die waarn<span class=\"_ _2\"></span>eemb<span class=\"_ _2\"></span>aar zijn voor he<span class=\"_ _2\"></span>t actief of pas<span class=\"_ _2\"></span>sief<span class=\"_ _0\"></span>, of<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>l direct (als prijzen), o<span class=\"_ _1a\"></span>f<span class=\"_ _2\"></span>wel indi<span class=\"_ _2\"></span>rect (afgeleid van p<span class=\"_ _2\"></span>rijzen)<span class=\"_ _0\"></span>;\u2022 <span class=\"_\"> </span>N<span class=\"_ _2\"></span>iveau 3: zijn waarde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n afgele<span class=\"_ _2\"></span>id van bronne<span class=\"_ _2\"></span>n voor het a<span class=\"_ _2\"></span>ctief of pas<span class=\"_ _2\"></span>sief die niet g<span class=\"_ _2\"></span>ebas<span class=\"_ _2\"></span>eerd zijn op o<span class=\"_ _2\"></span>bser<span class=\"_ _2\"></span>ve<span class=\"_ _2\"></span>erbare mark<span class=\"_ _2\"></span>tdata (<span class=\"_ _0\"></span>niet-waarneembare inputs)<span class=\"_ _0\"></span>.De re\u00eb<span class=\"_ _2\"></span>le waarde van d<span class=\"_ _2\"></span>e Senior S<span class=\"_ _2\"></span>ecured N<span class=\"_ _2\"></span>otes is geba<span class=\"_ _2\"></span>seerd o<span class=\"_ _2\"></span>p een ramin<span class=\"_ _2\"></span>g van Niveau 1. D<span class=\"_ _2\"></span>e re\u00ebl<span class=\"_ _2\"></span>e waarde van alle a<span class=\"_ _2\"></span>ndere financ<span class=\"_ _2\"></span>i\u00eble ins<span class=\"_ _2\"></span>trumen<span class=\"_ _2\"></span>ten, met uit<span class=\"_ _2\"></span>zonde<span class=\"_ _2\"></span>ring van liqui<span class=\"_ _2\"></span>de mid<span class=\"_ _2\"></span>delen<span class=\"_ _2\"></span>, werd bep<span class=\"_ _2\"></span>aald o<span class=\"_ _2\"></span>p basis van ramin<span class=\"_ _2\"></span>gen van Nive<span class=\"_ _2\"></span>au 2. De re\u00ebl<span class=\"_ _2\"></span>e waarde van de valu<span class=\"_ _2\"></span>tatermijn<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>ntracten werd b<span class=\"_ _2\"></span>epaal<span class=\"_ _2\"></span>d doo<span class=\"_ _2\"></span>r gebr<span class=\"_ _2\"></span>uik te maken van de op een a<span class=\"_ _2\"></span>ctieve mark<span class=\"_ _2\"></span>t ge<span class=\"_ _2\"></span>noteerde termijnkoers. D<span class=\"_ _2\"></span>e verdisc<span class=\"_ _2\"></span>onterings<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>fecten zijn over he<span class=\"_ _2\"></span>t algem<span class=\"_ _2\"></span>een ni<span class=\"_ _2\"></span>et signi<span class=\"_ _2\"></span>ficant voo<span class=\"_ _2\"></span>r deri<span class=\"_ _2\"></span>vaten van Niveau 2. V<span class=\"_ _0\"></span>oo<span class=\"_ _2\"></span>r hand<span class=\"_ _2\"></span>els<span class=\"_ _2\"></span>- en overige vord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en, also<span class=\"_ _2\"></span>ok hand<span class=\"_ _2\"></span>els<span class=\"_ _2\"></span>- en overige s<span class=\"_ _2\"></span>chuld<span class=\"_ _2\"></span>en, word<span class=\"_ _2\"></span>t de bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde b<span class=\"_ _2\"></span>esch<span class=\"_ _2\"></span>ouwd als e<span class=\"_ _2\"></span>en goe<span class=\"_ _2\"></span>de ramin<span class=\"_ _2\"></span>g van de re\u00ebl<span class=\"_ _2\"></span>e waarde, ge<span class=\"_ _2\"></span>let op de kor<span class=\"_ _2\"></span>tlo<span class=\"_ _2\"></span>pen<span class=\"_ _2\"></span>de aard van deze po<span class=\"_ _2\"></span>sten. Er waren geen veran<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen in d<span class=\"_ _2\"></span>e toegep<span class=\"_ _2\"></span>aste waarder<span class=\"_ _2\"></span>ingstech<span class=\"_ _2\"></span>nieken gedure<span class=\"_ _2\"></span>nde de p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-133-6": {
   "value": "T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 25. A<span class=\"_ _0\"></span>anvu<span class=\"_ _0\"></span>llende i<span class=\"_ _1a\"></span>nf<span class=\"_ _0\"></span>ormat<span class=\"_ _0\"></span>ie ov<span class=\"_ _0\"></span>er financ<span class=\"_ _1a\"></span>i\u00eble i<span class=\"_ _0\"></span>nstru<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>enDe volg<span class=\"_ _2\"></span>ende t<span class=\"_ _2\"></span>abel g<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>e bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde en d<span class=\"_ _2\"></span>e re\u00eble waa<span class=\"_ _2\"></span>rden wee<span class=\"_ _2\"></span>r van elke categorie van fina<span class=\"_ _2\"></span>nci\u00ebl<span class=\"_ _2\"></span>e activa en fin<span class=\"_ _2\"></span>anci\u00eb<span class=\"_ _2\"></span>le verplic<span class=\"_ _2\"></span>htinge<span class=\"_ _2\"></span>n voor de voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tgezet<span class=\"_ _2\"></span>te bedr<span class=\"_ _2\"></span>ijfs<span class=\"_ _2\"></span>activi<span class=\"_ _2\"></span>teiten:Re\u00ebl<span class=\"_ _2\"></span>ewaar<span class=\"_ _2\"></span>de<span class=\"_ _2\"></span>-(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)2022<span class=\"_ _178\"> </span>2022<span class=\"_ _1eb\"> </span>2021<span class=\"_ _71\"> </span>2021hi\u00ebrarchieRe\u00ebl<span class=\"_ _2\"></span>e Re\u00ebl<span class=\"_ _2\"></span>e BoekwaardeBoekwaardewaardewaardeActiva p<span class=\"_ _2\"></span>er bal<span class=\"_ _2\"></span>ansd<span class=\"_ _2\"></span>atum<span class=\"_ _1ec\"> </span> <span class=\"_ _a8\"> </span>64<span class=\"_ _2\"></span>.082 <span class=\"_ _123\"> </span>64<span class=\"_ _2\"></span>.082 <span class=\"_ _90\"> </span><span class=\"ls16 ws16\">75<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>675<span class=\"_ _2\"></span> <span class=\"_ _190\"> </span>75<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>675<span class=\"_ _2\"></span> </span>Leningen en v<span class=\"_ _0\"></span>orderingen<span class=\"_ _17b\"> </span> <span class=\"_ _47\"> </span>64<span class=\"_ _2\"></span>.082 <span class=\"_ _123\"> </span>6<span class=\"_ _2\"></span>4.082 <span class=\"_ _90\"> </span><span class=\"ls16 ws16\">75<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>675<span class=\"_ _2\"></span> <span class=\"_ _190\"> </span>75<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>675<span class=\"_ _2\"></span> </span>Hand<span class=\"_ _2\"></span>els<span class=\"_ _2\"></span>- en overige vord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en<span class=\"_ _1ee\"> </span> <span class=\"_ _119\"> </span><span class=\"ls57 ws55\">25<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>593<span class=\"_ _2\"></span> <span class=\"_ _145\"> </span>2<span class=\"_ _2\"></span>5.<span class=\"_ _2\"></span>593<span class=\"_ _2\"></span> <span class=\"_ _138\"> </span>24.281<span class=\"_ _2\"></span> <span class=\"_ _92\"> </span>24.281<span class=\"_ _2\"></span> </span>Liquide middele<span class=\"_ _2\"></span>n<span class=\"_ _1ef\"> </span>Niveau 1<span class=\"_ _11a\"> </span>38.488 <span class=\"_ _90\"> </span>38.488 <span class=\"_ _46\"> </span><span class=\"ls6 ws6\">51.39<span class=\"_ _0\"></span>4 <span class=\"_ _67\"> </span>51.3<span class=\"_ _1a\"></span>9<span class=\"_ _0\"></span>4 </span>V<span class=\"_ _0\"></span>erplichtingen per ba<span class=\"_ _1a\"></span>lansdatum<span class=\"_ _1f0\"> </span> <span class=\"_ _aa\"> </span>239<span class=\"_ _0\"></span>.907<span class=\"_ _1a\"></span> <span class=\"_ _32\"> </span>229<span class=\"_ _0\"></span>.309 <span class=\"_ _11e\"> </span><span class=\"lsab wsa9\">3<span class=\"_ _2\"></span>8<span class=\"_ _6\"></span>7.<span class=\"_ _6\"></span>2<span class=\"_ _6\"></span>6<span class=\"_ _2\"></span>8<span class=\"_ _6\"></span> <span class=\"_ _6f\"> </span><span class=\"ls92 ws90\">3<span class=\"_ _6\"></span>7<span class=\"_ _2\"></span>9.<span class=\"_ _6\"></span>3<span class=\"_ _6\"></span>6<span class=\"_ _6\"></span>1<span class=\"_ _2\"></span> <span class=\"_ _0\"></span></span></span>Financi\u00eble v<span class=\"_ _0\"></span>erplichtingen ge<span class=\"_ _1a\"></span>waardeerd t<span class=\"_ _1a\"></span>egen  <span class=\"_ _aa\"> </span>239<span class=\"_ _0\"></span>.907<span class=\"_ _1a\"></span> <span class=\"_ _32\"> </span>229<span class=\"_ _0\"></span>.309 <span class=\"_ _11e\"> </span><span class=\"lsab wsa9\">3<span class=\"_ _2\"></span>8<span class=\"_ _6\"></span>7.<span class=\"_ _6\"></span>2<span class=\"_ _6\"></span>6<span class=\"_ _2\"></span>8<span class=\"_ _6\"></span> <span class=\"_ _6f\"> </span><span class=\"ls92 ws90\">3<span class=\"_ _6\"></span>7<span class=\"_ _2\"></span>9.<span class=\"_ _6\"></span>3<span class=\"_ _6\"></span>6<span class=\"_ _6\"></span>1<span class=\"_ _2\"></span> <span class=\"_ _0\"></span></span></span>geamortiseerde k<span class=\"_ _0\"></span>ostp<span class=\"_ _2\"></span>rijsSenio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes<span class=\"_ _186\"> </span>Niveau 1<span class=\"_ _11f\"> </span>132.355 <span class=\"_ _90\"> </span>121.758 <span class=\"_ _1e\"> </span><span class=\"ls89 ws87\">24<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.4<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span> <span class=\"_ _5f\"> </span><span class=\"ls56 ws54\">232.<span class=\"_ _2\"></span>55<span class=\"_ _2\"></span>1 </span></span>Bank- en ov<span class=\"_ _1a\"></span>erig<span class=\"_ _2\"></span>e lenin<span class=\"_ _2\"></span>gen<span class=\"_ _1f1\"> </span>Niveau 2<span class=\"_ _11f\"> </span>50.350 <span class=\"_ _69\"> </span>50.350 <span class=\"_ _90\"> </span><span class=\"ls57 ws55\">1<span class=\"_ _2\"></span>04<span class=\"_ _2\"></span>.081<span class=\"_ _2\"></span> <span class=\"_ _198\"> </span>1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>4.<span class=\"_ _2\"></span>081<span class=\"_ _2\"></span> </span>Hand<span class=\"_ _2\"></span>els<span class=\"_ _2\"></span>- en overige s<span class=\"_ _2\"></span>chuld<span class=\"_ _2\"></span>en<span class=\"_ _1e2\"> </span> <span class=\"_ _1b1\"> </span>57<span class=\"_ _0\"></span>.2<span class=\"_ _1a\"></span>01 <span class=\"_ _e5\"> </span>57<span class=\"_ _0\"></span>.201<span class=\"_ _0\"></span> <span class=\"_ _92\"> </span><span class=\"ls0 ws0\">4<span class=\"_ _0\"></span>2.729 <span class=\"_ _11c\"> </span>42.<span class=\"_ _0\"></span>72<span class=\"_ _2\"></span>9 </span>Financi\u00eble v<span class=\"_ _0\"></span>erplichtingen ge<span class=\"_ _1a\"></span>waardeerd t<span class=\"_ _1a\"></span>egen  <span class=\"_ _73\"> </span>-<span class=\"_ _19e\"> </span>-<span class=\"_ _1b5\"> </span>-<span class=\"_ _19e\"> </span>-re\u00eb<span class=\"_ _2\"></span>le waar<span class=\"_ _2\"></span>de via O<span class=\"_ _2\"></span>CIV<span class=\"_ _0\"></span>re<span class=\"_ _2\"></span>emd<span class=\"_ _2\"></span>e valuta afge<span class=\"_ _2\"></span>leid<span class=\"_ _2\"></span>e financi<span class=\"_ _2\"></span>\u00eble instr<span class=\"_ _2\"></span>umenten<span class=\"_ _5e\"> </span>Nivea<span class=\"_ _2\"></span>u 2<span class=\"_ _176\"> </span>-<span class=\"_ _19e\"> </span>-<span class=\"_ _19e\"> </span>-<span class=\"_ _1b5\"> </span>-V<span class=\"_ _0\"></span>er<span class=\"_ _2\"></span>schille<span class=\"_ _2\"></span>nde waard<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>sniveaus we<span class=\"_ _2\"></span>rden als vol<span class=\"_ _2\"></span>gt ge<span class=\"_ _2\"></span>definie<span class=\"_ _2\"></span>erd:\u2022 <span class=\"_\"> </span>N<span class=\"_ _2\"></span>iveau 1: zijn waard<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en afgel<span class=\"_ _2\"></span>eid van gen<span class=\"_ _2\"></span>oteerde pr<span class=\"_ _2\"></span>ijzen (<span class=\"_ _0\"></span>n<span class=\"_ _2\"></span>iet aang<span class=\"_ _2\"></span>epas<span class=\"_ _2\"></span>t) in een actieve mark<span class=\"_ _6\"></span>t voor ide<span class=\"_ _2\"></span>ntieke activa en pa<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>iva;\u2022 <span class=\"_\"> </span>N<span class=\"_ _2\"></span>iveau 2: zijn waard<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en afgel<span class=\"_ _2\"></span>eid van bronn<span class=\"_ _2\"></span>en, and<span class=\"_ _2\"></span>ers dan g<span class=\"_ _2\"></span>enoteerd<span class=\"_ _2\"></span>e prijzen ver<span class=\"_ _2\"></span>vat in nive<span class=\"_ _2\"></span>au 1, die waarn<span class=\"_ _2\"></span>eemb<span class=\"_ _2\"></span>aar zijn voor he<span class=\"_ _2\"></span>t actief of pas<span class=\"_ _2\"></span>sief<span class=\"_ _0\"></span>, of<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>l direct (als prijzen), o<span class=\"_ _1a\"></span>f<span class=\"_ _2\"></span>wel indi<span class=\"_ _2\"></span>rect (afgeleid van p<span class=\"_ _2\"></span>rijzen)<span class=\"_ _0\"></span>;\u2022 <span class=\"_\"> </span>N<span class=\"_ _2\"></span>iveau 3: zijn waarde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n afgele<span class=\"_ _2\"></span>id van bronne<span class=\"_ _2\"></span>n voor het a<span class=\"_ _2\"></span>ctief of pas<span class=\"_ _2\"></span>sief die niet g<span class=\"_ _2\"></span>ebas<span class=\"_ _2\"></span>eerd zijn op o<span class=\"_ _2\"></span>bser<span class=\"_ _2\"></span>ve<span class=\"_ _2\"></span>erbare mark<span class=\"_ _2\"></span>tdata (<span class=\"_ _0\"></span>niet-waarneembare inputs)<span class=\"_ _0\"></span>.De re\u00eb<span class=\"_ _2\"></span>le waarde van d<span class=\"_ _2\"></span>e Senior S<span class=\"_ _2\"></span>ecured N<span class=\"_ _2\"></span>otes is geba<span class=\"_ _2\"></span>seerd o<span class=\"_ _2\"></span>p een ramin<span class=\"_ _2\"></span>g van Niveau 1. D<span class=\"_ _2\"></span>e re\u00ebl<span class=\"_ _2\"></span>e waarde van alle a<span class=\"_ _2\"></span>ndere financ<span class=\"_ _2\"></span>i\u00eble ins<span class=\"_ _2\"></span>trumen<span class=\"_ _2\"></span>ten, met uit<span class=\"_ _2\"></span>zonde<span class=\"_ _2\"></span>ring van liqui<span class=\"_ _2\"></span>de mid<span class=\"_ _2\"></span>delen<span class=\"_ _2\"></span>, werd bep<span class=\"_ _2\"></span>aald o<span class=\"_ _2\"></span>p basis van ramin<span class=\"_ _2\"></span>gen van Nive<span class=\"_ _2\"></span>au 2. De re\u00ebl<span class=\"_ _2\"></span>e waarde van de valu<span class=\"_ _2\"></span>tatermijn<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>ntracten werd b<span class=\"_ _2\"></span>epaal<span class=\"_ _2\"></span>d doo<span class=\"_ _2\"></span>r gebr<span class=\"_ _2\"></span>uik te maken van de op een a<span class=\"_ _2\"></span>ctieve mark<span class=\"_ _2\"></span>t ge<span class=\"_ _2\"></span>noteerde termijnkoers. D<span class=\"_ _2\"></span>e verdisc<span class=\"_ _2\"></span>onterings<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>fecten zijn over he<span class=\"_ _2\"></span>t algem<span class=\"_ _2\"></span>een ni<span class=\"_ _2\"></span>et signi<span class=\"_ _2\"></span>ficant voo<span class=\"_ _2\"></span>r deri<span class=\"_ _2\"></span>vaten van Niveau 2. V<span class=\"_ _0\"></span>oo<span class=\"_ _2\"></span>r hand<span class=\"_ _2\"></span>els<span class=\"_ _2\"></span>- en overige vord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en, also<span class=\"_ _2\"></span>ok hand<span class=\"_ _2\"></span>els<span class=\"_ _2\"></span>- en overige s<span class=\"_ _2\"></span>chuld<span class=\"_ _2\"></span>en, word<span class=\"_ _2\"></span>t de bo<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>waarde b<span class=\"_ _2\"></span>esch<span class=\"_ _2\"></span>ouwd als e<span class=\"_ _2\"></span>en goe<span class=\"_ _2\"></span>de ramin<span class=\"_ _2\"></span>g van de re\u00ebl<span class=\"_ _2\"></span>e waarde, ge<span class=\"_ _2\"></span>let op de kor<span class=\"_ _2\"></span>tlo<span class=\"_ _2\"></span>pen<span class=\"_ _2\"></span>de aard van deze po<span class=\"_ _2\"></span>sten. Er waren geen veran<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen in d<span class=\"_ _2\"></span>e toegep<span class=\"_ _2\"></span>aste waarder<span class=\"_ _2\"></span>ingstech<span class=\"_ _2\"></span>nieken gedure<span class=\"_ _2\"></span>nde de p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-134-2": {
   "value": "T<span class=\"_ _1\"></span>o<span class=\"_ _2\"></span>elichting 26. Financiee<span class=\"_ _2\"></span>l risicob<span class=\"_ _2\"></span>eheerDe activ<span class=\"_ _2\"></span>iteiten van de groep zijn bloot<span class=\"_ _2\"></span>gesteld aa<span class=\"_ _2\"></span>n diverse financ<span class=\"_ _2\"></span>i\u00eble risic<span class=\"_ _2\"></span>o\u2019<span class=\"_ _0\"></span>s: mark<span class=\"_ _2\"></span>trisico (inc<span class=\"_ _2\"></span>lusief wisse<span class=\"_ _2\"></span>lkoersrisi<span class=\"_ _2\"></span>co, re\u00eble waard<span class=\"_ _2\"></span>e renterisico, kasstroo<span class=\"_ _2\"></span>m renterisico en grondstoffenpr<span class=\"_ _2\"></span>ijsrisico)<span class=\"_ _0\"></span>, kredietrisico en liquiditeitsrisico. Het alg<span class=\"_ _2\"></span>emen<span class=\"_ _2\"></span>e risicob<span class=\"_ _2\"></span>ehe<span class=\"_ _2\"></span>erpro<span class=\"_ _2\"></span>gramma van de groep richt<span class=\"_ _2\"></span> zich op de onvoorsp<span class=\"_ _2\"></span>elba<span class=\"_ _2\"></span>arhei<span class=\"_ _2\"></span>d van <span class=\"_ _1a\"></span>de financ<span class=\"_ _2\"></span>i\u00eble mark<span class=\"_ _6\"></span>ten en streef<span class=\"_ _6\"></span>t ernaar mo<span class=\"_ _2\"></span>gelijke negatieve ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>ten op de financi\u00ebl<span class=\"_ _2\"></span>e pres<span class=\"_ _2\"></span>taties van de groep tot een minimum te <span class=\"_ _0\"></span>b<span class=\"_ _2\"></span>ep<span class=\"_ _2\"></span>erken. Het do<span class=\"_ _2\"></span>el is de gebeur<span class=\"_ _6\"></span>tenissen of hande<span class=\"_ _2\"></span>linge<span class=\"_ _2\"></span>n die kunnen leid<span class=\"_ _2\"></span>en tot <span class=\"_ _0\"></span>fi<span class=\"_ _2\"></span>nanci<span class=\"_ _2\"></span>\u00eble verliezen te <span class=\"_ _1a\"></span>iden<span class=\"_ _2\"></span>tifice<span class=\"_ _2\"></span>ren, te <span class=\"_ _0\"></span>m<span class=\"_ _2\"></span>eten, te beh<span class=\"_ _2\"></span>eren en ver<span class=\"_ _2\"></span>volg<span class=\"_ _2\"></span>ens te <span class=\"_ _1a\"></span>moni<span class=\"_ _2\"></span>toren. A<span class=\"_ _0\"></span>fg<span class=\"_ _2\"></span>elei<span class=\"_ _2\"></span>de financi<span class=\"_ _2\"></span>\u00eble instrum<span class=\"_ _2\"></span>enten worden niet lan<span class=\"_ _2\"></span>ger geb<span class=\"_ _2\"></span>ruik<span class=\"_ _2\"></span>t om be<span class=\"_ _2\"></span>paald<span class=\"_ _2\"></span>e risico<span class=\"_ _2\"></span>blo<span class=\"_ _2\"></span>otstellinge<span class=\"_ _2\"></span>n op groepsni<span class=\"_ _2\"></span>veau af t<span class=\"_ _1a\"></span>e dekken, aangezie<span class=\"_ _2\"></span>n de blo<span class=\"_ _2\"></span>otstelling aan vree<span class=\"_ _2\"></span>mde valuta'<span class=\"_ _0\"></span>s is vermind<span class=\"_ _2\"></span>erd. K<span class=\"_ _0\"></span>walitatieve en kwantitatieve toelichtingen<span class=\"ls0 ws0\"> </span>over het ma<span class=\"_ _2\"></span>rkt<span class=\"_ _2\"></span>risic<span class=\"_ _2\"></span>oWisselkoersrisicoWe zijn in aanzienlijke mate bloot<span class=\"_ _2\"></span>gesteld a<span class=\"_ _2\"></span>an de waard<span class=\"_ _2\"></span>e van de Amer<span class=\"_ _2\"></span>ikaanse do<span class=\"_ _2\"></span>llar voor d<span class=\"_ _2\"></span>e voor<span class=\"_ _2\"></span>tg<span class=\"_ _2\"></span>ezette be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten. Bijg<span class=\"_ _2\"></span>evolg zijn onze finan<span class=\"_ _2\"></span>ci\u00eble re<span class=\"_ _2\"></span>sultaten onde<span class=\"_ _2\"></span>rhevig a<span class=\"_ _2\"></span>an de gevol<span class=\"_ _2\"></span>gen van transa<span class=\"_ _2\"></span>cties in vre<span class=\"_ _2\"></span>emde valuta\u2019<span class=\"_ _0\"></span>s en om<span class=\"_ _2\"></span>zettin<span class=\"_ _2\"></span>gsversch<span class=\"_ _2\"></span>illen die vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>vlo<span class=\"_ _2\"></span>eien u<span class=\"_ _2\"></span>it wisselk<span class=\"_ _0\"></span>oersschommelingen, voorna<span class=\"_ _0\"></span>m<span class=\"_ _2\"></span>elijk<span class=\"_ _1a\"></span> de wisselk<span class=\"_ _0\"></span>oers tussen d<span class=\"_ _2\"></span>e EUR en de USD. Het aand<span class=\"_ _2\"></span>eel van onze inkomsten dat in de ver<span class=\"_ _2\"></span>schille<span class=\"_ _2\"></span>nde valu<span class=\"_ _2\"></span>ta\u2019<span class=\"_ _0\"></span>s is opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en, stemt nie<span class=\"_ _2\"></span>t exact overeen m<span class=\"_ _2\"></span>et de inkomsten afkomstig ui<span class=\"_ _2\"></span>t elke regio, omda<span class=\"_ _2\"></span>t wij onze klanten so<span class=\"_ _2\"></span>ms facturere<span class=\"_ _2\"></span>n in een an<span class=\"_ _2\"></span>dere valut<span class=\"_ _2\"></span>a dan hun pl<span class=\"_ _2\"></span>aatseli<span class=\"_ _2\"></span>jke v<span class=\"_ _0\"></span>a<span class=\"_ _2\"></span>luta. Onze gec<span class=\"_ _2\"></span>onsol<span class=\"_ _2\"></span>idee<span class=\"_ _2\"></span>rde jaarre<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>ening is o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>steld in euro. Hierd<span class=\"_ _2\"></span>oor zijn we bl<span class=\"_ _2\"></span>ootge<span class=\"_ _2\"></span>steld aan h<span class=\"_ _2\"></span>et omzet<span class=\"_ _2\"></span>tingsr<span class=\"_ _2\"></span>isico bij de voo<span class=\"_ _2\"></span>rbe<span class=\"_ _2\"></span>reiding van onze ge<span class=\"_ _2\"></span>cons<span class=\"_ _2\"></span>olide<span class=\"_ _2\"></span>erde jaarrekening wan<span class=\"_ _2\"></span>neer we d<span class=\"_ _2\"></span>e jaarrekening<span class=\"_ _2\"></span>en van onze doc<span class=\"_ _2\"></span>hteronder<span class=\"_ _2\"></span>nemin<span class=\"_ _2\"></span>gen omzet<span class=\"_ _2\"></span>ten die e<span class=\"_ _2\"></span>en ande<span class=\"_ _2\"></span>re func<span class=\"_ _2\"></span>tionel<span class=\"_ _2\"></span>e valuta he<span class=\"_ _2\"></span>bbe<span class=\"_ _2\"></span>n dan de euro. Een dee<span class=\"_ _2\"></span>l van onze activa, pa<span class=\"_ _2\"></span>ssiva, op<span class=\"_ _2\"></span>brengs<span class=\"_ _2\"></span>ten en kosten zijn uitge<span class=\"_ _2\"></span>druk<span class=\"_ _2\"></span>t in versch<span class=\"_ _2\"></span>illend<span class=\"_ _2\"></span>e ande<span class=\"_ _2\"></span>re valuta\u2019<span class=\"_ _0\"></span>s dan EUR, voor<span class=\"_ _2\"></span>nameli<span class=\"_ _2\"></span>jk USD. Daard<span class=\"_ _2\"></span>oor kunn<span class=\"_ _2\"></span>en onze gec<span class=\"_ _2\"></span>onsoli<span class=\"_ _2\"></span>dee<span class=\"_ _2\"></span>rde be<span class=\"_ _2\"></span>drijf<span class=\"_ _2\"></span>sresul<span class=\"_ _2\"></span>taten, die in euro word<span class=\"_ _2\"></span>en gerap<span class=\"_ _2\"></span>por<span class=\"_ _6\"></span>teerd, be\u00ef<span class=\"_ _2\"></span>nvloe<span class=\"_ _2\"></span>d worden do<span class=\"_ _2\"></span>or wisselk<span class=\"_ _0\"></span>oersschommelingen.V<span class=\"_ _0\"></span>eran<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen in wis<span class=\"_ _2\"></span>selkoers<span class=\"_ _2\"></span>en kunne<span class=\"_ _2\"></span>n ook ee<span class=\"_ _2\"></span>n impac<span class=\"_ _2\"></span>t op lang<span class=\"_ _2\"></span>e t<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>rmijn heb<span class=\"_ _2\"></span>ben op onze verkoopvolumes. Bij<span class=\"_ _2\"></span>voorb<span class=\"_ _2\"></span>eeld, wannee<span class=\"_ _2\"></span>r er een l<span class=\"_ _2\"></span>angdu<span class=\"_ _2\"></span>rige on<span class=\"_ _2\"></span>twaard<span class=\"_ _2\"></span>ing is van de euro, kunnen o<span class=\"_ _2\"></span>nze volumes s<span class=\"_ _2\"></span>tijgen do<span class=\"_ _2\"></span>ordat we c<span class=\"_ _2\"></span>ompe<span class=\"_ _2\"></span>titiever worden in d<span class=\"_ _2\"></span>e mark<span class=\"_ _2\"></span>ten bu<span class=\"_ _2\"></span>iten de eurozone. Daar<span class=\"_ _6\"></span>tegenover staat d<span class=\"_ _2\"></span>at een la<span class=\"_ _2\"></span>ngdur<span class=\"_ _2\"></span>ige vers<span class=\"_ _2\"></span>terking van de e<span class=\"_ _2\"></span>uro tot een daling van d<span class=\"_ _2\"></span>e verkoopvolume<span class=\"_ _2\"></span>s en prijzenc<span class=\"_ _2\"></span>oncu<span class=\"_ _2\"></span>rrentie kan leid<span class=\"_ _2\"></span>en in de mar<span class=\"_ _2\"></span>k<span class=\"_ _2\"></span>ten buiten Europa. De volg<span class=\"_ _2\"></span>ende t<span class=\"_ _2\"></span>abel toon<span class=\"_ _2\"></span>t de pos<span class=\"_ _2\"></span>ten die het m<span class=\"_ _2\"></span>ees<span class=\"_ _2\"></span>t worden blootgesteld<span class=\"_ _1a\"></span> aan wissel<span class=\"_ _0\"></span>koersrisico<span class=\"_ _1a\"></span>\u2019<span class=\"_ _0\"></span>s.(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _d4\"> </span>EU<span class=\"_ _2\"></span>R<span class=\"_ _145\"> </span>GBP<span class=\"_ _190\"> </span>USD<span class=\"_ _46\"> </span><span class=\"lsb4 wsb2\">TRY<span class=\"_ _75\"> </span><span class=\"ls72 ws70\">TOT<span class=\"_ _0\"></span>A<span class=\"_ _2\"></span>AL</span></span>Net<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>bloo<span class=\"_ _2\"></span>tst<span class=\"_ _2\"></span>ellin<span class=\"_ _2\"></span>g per 31 d<span class=\"_ _2\"></span>ecem<span class=\"_ _2\"></span>ber 20<span class=\"_ _2\"></span>22 voor voor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te (<span class=\"_ _2\"></span>9.<span class=\"_ _2\"></span>7<span class=\"_ _6\"></span>5<span class=\"_ _6\"></span>3<span class=\"_ _2\"></span>)<span class=\"_ _6f\"> </span>1<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>3<span class=\"_ _134\"> </span>14<span class=\"_ _2\"></span>.6<span class=\"_ _2\"></span>40<span class=\"_ _44\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _11f\"> </span><span class=\"ls4c ws4a\">6.<span class=\"_ _2\"></span>880</span></span>bedrijfsactiviteitenHand<span class=\"_ _2\"></span>els<span class=\"_ _2\"></span>- en overige vord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en<span class=\"_ _1f2\"> </span><span class=\"ls5a ws58\">7.<span class=\"_ _6\"></span>4<span class=\"_ _2\"></span>2<span class=\"_ _26\"></span>9<span class=\"_ _2\"></span> <span class=\"_ _66\"> </span></span>99 <span class=\"_ _126\"> </span><span class=\"ls58 ws56\">18.0<span class=\"_ _2\"></span>65 <span class=\"_ _92\"> </span></span>-<span class=\"_ _e4\"> </span><span class=\"ls57 ws55\">25.<span class=\"_ _2\"></span>593<span class=\"_ _2\"></span> </span>Liquide middele<span class=\"_ _2\"></span>n<span class=\"_ _1f3\"> </span>21.353 <span class=\"_ _12c\"> </span>2<span class=\"_ _2\"></span>.0<span class=\"_ _2\"></span>59 <span class=\"_ _32\"> </span>1<span class=\"_ _6\"></span>5<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>76<span class=\"_ _2\"></span> <span class=\"_ _44\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _92\"> </span><span class=\"ls53 ws51\">38.488<span class=\"_ _2\"></span> </span></span>Hand<span class=\"_ _2\"></span>els<span class=\"_ _2\"></span>- en overige s<span class=\"_ _2\"></span>chuld<span class=\"_ _2\"></span>en<span class=\"_ _a\"> </span><span class=\"ls69 ws67\">(38<span class=\"_ _2\"></span>.5<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>5)<span class=\"_ _11e\"> </span><span class=\"lsd wsd\">(<span class=\"_ _2\"></span>165)<span class=\"_ _134\"> </span></span>(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>50<span class=\"_ _2\"></span>2)<span class=\"_ _67\"> </span></span>-<span class=\"_ _92\"> </span><span class=\"ls6 ws6\">(57<span class=\"_ _24\"></span>.201<span class=\"_ _0\"></span>)</span>Net<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>bloo<span class=\"_ _2\"></span>tst<span class=\"_ _2\"></span>ellin<span class=\"_ _2\"></span>g per 31 d<span class=\"_ _2\"></span>ecem<span class=\"_ _2\"></span>ber 20<span class=\"_ _2\"></span>21 voor voor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te 12<span class=\"_ _6\"></span>.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>41<span class=\"_ _154\"> </span>3.385<span class=\"_ _6f\"> </span>1<span class=\"_ _2\"></span>7.<span class=\"_ _2\"></span>1<span class=\"_ _6\"></span>2<span class=\"_ _6\"></span>0<span class=\"_ _45\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _e5\"> </span><span class=\"ls89 ws87\">3<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>6</span></span>bedrijfsactiviteitenHand<span class=\"_ _2\"></span>els<span class=\"_ _2\"></span>- en overige vord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en<span class=\"_ _ef\"> </span>8.803 <span class=\"_ _145\"> </span>86 <span class=\"_ _126\"> </span><span class=\"ls90 ws8e\">15<span class=\"_ _2\"></span>.393<span class=\"_ _2\"></span> <span class=\"_ _92\"> </span></span>-<span class=\"_ _11f\"> </span><span class=\"ls57 ws55\">24.<span class=\"_ _2\"></span>281 </span>Liquide middele<span class=\"_ _2\"></span>n<span class=\"_ _4d\"> </span><span class=\"ls0 ws0\">25.820 <span class=\"_ _75\"> </span><span class=\"ls4f ws4d\">4.5<span class=\"_ _2\"></span>58 <span class=\"_ _154\"> </span><span class=\"ls57 ws55\">2<span class=\"_ _2\"></span>1.<span class=\"_ _2\"></span>016 <span class=\"_ _1d3\"> </span></span></span>-<span class=\"_ _11f\"> </span><span class=\"ls6 ws6\">51.39<span class=\"_ _0\"></span>4 </span></span>Hand<span class=\"_ _2\"></span>els<span class=\"_ _2\"></span>- en overige s<span class=\"_ _2\"></span>chuld<span class=\"_ _2\"></span>en<span class=\"_ _1f4\"> </span>(2<span class=\"_ _2\"></span>2.1<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>2)<span class=\"_ _75\"> </span>(<span class=\"_ _6\"></span>1.<span class=\"_ _2\"></span>25<span class=\"_ _2\"></span>9)<span class=\"_ _e7\"> </span><span class=\"ls66 ws64\">(<span class=\"_ _26\"></span>1<span class=\"_ _2\"></span>9.<span class=\"_ _26\"></span>2<span class=\"_ _2\"></span>8<span class=\"_ _6\"></span>8<span class=\"_ _6\"></span>)<span class=\"_ _92\"> </span></span>-<span class=\"_ _66\"> </span><span class=\"lsb1 wsaf\">(4<span class=\"_ _2\"></span>2.<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>9)</span>T<span class=\"_ _24\"></span>ota<span class=\"_ _2\"></span>al stopgezette bedrijfsac<span class=\"_ _2\"></span>tiviteiten<span class=\"_ _40\"> </span>(42<span class=\"_ _2\"></span>.<span class=\"_ _6\"></span>83<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>)<span class=\"_ _94\"> </span>(1<span class=\"_ _2\"></span>.026)<span class=\"_ _98\"> </span>(5.<span class=\"_ _2\"></span>010)<span class=\"_ _121\"> </span><span class=\"ls63 ws61\">1.1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>9 <span class=\"_ _1e7\"> </span><span class=\"lsab wsa9\">(<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>7.<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>5<span class=\"_ _6\"></span>)</span></span>De volg<span class=\"_ _2\"></span>ende t<span class=\"_ _2\"></span>abel g<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>e sensib<span class=\"_ _2\"></span>iliteitsa<span class=\"_ _2\"></span>nalyse we<span class=\"_ _2\"></span>er van de eind<span class=\"_ _2\"></span>ejaars<span class=\"_ _2\"></span>balans in G<span class=\"_ _2\"></span>BP en USD als d<span class=\"_ _2\"></span>e euro met 1<span class=\"_ _2\"></span>0% ver<span class=\"_ _2\"></span>z<span class=\"_ _2\"></span>wak<span class=\"_ _2\"></span>t.(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _9e\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _5f\"> </span>2021</span>In GBP<span class=\"_ _1dd\"> </span>221 <span class=\"_ _154\"> </span><span class=\"ls75 ws73\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.6<span class=\"_ _2\"></span>01)</span>Wijziging<span class=\"_ _2\"></span>en in re\u00eb<span class=\"_ _2\"></span>le waarde van -<span class=\"_ _66\"> </span><span class=\"ls8a ws88\">(<span class=\"_ _6\"></span>1<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>)</span>afgeleide<span class=\"_ _0\"></span> financi\u00eble instru<span class=\"_ _0\"></span>m<span class=\"_ _2\"></span>ent<span class=\"_ _0\"></span>enWijziging i<span class=\"_ _2\"></span>n boe<span class=\"_ _2\"></span>kwa<span class=\"_ _2\"></span>arde van 221 <span class=\"_ _174\"> </span><span class=\"ls8a ws88\">3<span class=\"_ _2\"></span>76<span class=\"_ _6\"></span> <span class=\"_ _0\"></span></span>mone<span class=\"_ _2\"></span>taire activa en p<span class=\"_ _2\"></span>assivaIn USD<span class=\"_ _184\"> </span><span class=\"ls56 ws54\">1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>62<span class=\"_ _2\"></span>7 <span class=\"_ _12c\"> </span><span class=\"ls89 ws87\">1<span class=\"_ _2\"></span>.90<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span> </span></span>Wijziging<span class=\"_ _2\"></span>en in re\u00eb<span class=\"_ _2\"></span>le waarde van -<span class=\"_ _6e\"> </span>-afgeleide<span class=\"_ _0\"></span> financi\u00eble instru<span class=\"_ _0\"></span>m<span class=\"_ _2\"></span>ent<span class=\"_ _0\"></span>enWijziging i<span class=\"_ _2\"></span>n boe<span class=\"_ _2\"></span>kwa<span class=\"_ _2\"></span>arde van 1<span class=\"_ _2\"></span>.62<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span> <span class=\"_ _6f\"> </span><span class=\"ls0 ws0\">1.<span class=\"_ _0\"></span>902 </span>mone<span class=\"_ _2\"></span>taire activa en p<span class=\"_ _2\"></span>assivaDe volg<span class=\"_ _2\"></span>ende t<span class=\"_ _2\"></span>abel g<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>e sensib<span class=\"_ _2\"></span>iliteitsa<span class=\"_ _2\"></span>nalyse we<span class=\"_ _2\"></span>er van de eind<span class=\"_ _2\"></span>ejaars<span class=\"_ _2\"></span>balans in G<span class=\"_ _2\"></span>BP en USD als d<span class=\"_ _2\"></span>e euro met 1<span class=\"_ _2\"></span>0% verst<span class=\"_ _0\"></span>erk<span class=\"_ _2\"></span>t:(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _9e\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _5f\"> </span>2021</span>In GBP<span class=\"_ _17b\"> </span><span class=\"ls44 ws42\">(<span class=\"_ _2\"></span>181)<span class=\"_ _1e\"> </span><span class=\"ls9c ws9a\">1.310</span></span>Wijziging<span class=\"_ _2\"></span>en in re\u00eb<span class=\"_ _2\"></span>le waarde van -<span class=\"_ _11a\"> </span><span class=\"ls69 ws67\">1.<span class=\"_ _2\"></span>61<span class=\"_ _2\"></span>8</span>afgeleide<span class=\"_ _0\"></span> financi\u00eble instru<span class=\"_ _0\"></span>m<span class=\"_ _2\"></span>ent<span class=\"_ _0\"></span>enWijziging i<span class=\"_ _2\"></span>n boe<span class=\"_ _2\"></span>kwa<span class=\"_ _2\"></span>arde van (<span class=\"_ _2\"></span>181)<span class=\"_ _127\"> </span><span class=\"ls69 ws67\">(30<span class=\"_ _2\"></span>8)</span>mone<span class=\"_ _2\"></span>taire activa en p<span class=\"_ _2\"></span>assivaIn USD<span class=\"_ _1f5\"> </span><span class=\"ls44 ws42\">(1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>331)<span class=\"_ _7c\"> </span><span class=\"ls9c ws9a\">(1.556<span class=\"_ _0\"></span>)</span></span>Wijziging<span class=\"_ _2\"></span>en in re\u00eb<span class=\"_ _2\"></span>le waarde van -<span class=\"_ _6e\"> </span>-afgeleide<span class=\"_ _0\"></span> financi\u00eble instru<span class=\"_ _0\"></span>m<span class=\"_ _2\"></span>ent<span class=\"_ _0\"></span>enWijziging i<span class=\"_ _2\"></span>n boe<span class=\"_ _2\"></span>kwa<span class=\"_ _2\"></span>arde van (<span class=\"_ _2\"></span>1.<span class=\"_ _2\"></span>331)<span class=\"_ _e7\"> </span><span class=\"ls5b ws59\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>6)</span>mone<span class=\"_ _2\"></span>taire activa en p<span class=\"_ _2\"></span>assivaRisic<span class=\"_ _2\"></span>o in verban<span class=\"_ _2\"></span>d me<span class=\"_ _2\"></span>t de gro<span class=\"_ _2\"></span>ndst<span class=\"_ _2\"></span>of<span class=\"_ _2\"></span>fenp<span class=\"_ _2\"></span>rijzenWe zijn blootge<span class=\"_ _2\"></span>steld aan s<span class=\"_ _2\"></span>chom<span class=\"_ _2\"></span>meling<span class=\"_ _2\"></span>en in de p<span class=\"_ _2\"></span>rijs van bel<span class=\"_ _2\"></span>angrijke gronds<span class=\"_ _2\"></span>toffe<span class=\"_ _2\"></span>n die worden g<span class=\"_ _2\"></span>ebru<span class=\"_ _2\"></span>ik<span class=\"_ _2\"></span>t in het pr<span class=\"_ _1a\"></span>oductiepr<span class=\"_ _0\"></span>oces. In 2022, vooral do<span class=\"_ _2\"></span>or de invlo<span class=\"_ _2\"></span>ed van ho<span class=\"_ _2\"></span>gere p<span class=\"_ _2\"></span>rijzen, ver<span class=\"_ _2\"></span>tege<span class=\"_ _2\"></span>nwoordig<span class=\"_ _2\"></span>den de gro<span class=\"_ _2\"></span>ndstof<span class=\"_ _2\"></span>fenkosten 48,1% v<span class=\"_ _0\"></span>a<span class=\"_ _2\"></span>n de omzet van de voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tgezet<span class=\"_ _2\"></span>te bedr<span class=\"_ _2\"></span>ijfsa<span class=\"_ _2\"></span>ctivi<span class=\"_ _2\"></span>teiten, in vergelij<span class=\"_ _2\"></span>king me<span class=\"_ _2\"></span>t 41,4<span class=\"_ _0\"></span>% vorig ja<span class=\"_ _2\"></span>ar<span class=\"_ _0\"></span>. Aangezien h<span class=\"_ _2\"></span>et vermo<span class=\"_ _2\"></span>gen van de groep o<span class=\"_ _2\"></span>m stijgin<span class=\"_ _2\"></span>gen van de gron<span class=\"_ _2\"></span>dstof<span class=\"_ _2\"></span>fenp<span class=\"_ _2\"></span>rijzen door te b<span class=\"_ _2\"></span>erekenen me<span class=\"_ _2\"></span>esta<span class=\"_ _2\"></span>l ver<span class=\"_ _2\"></span>tragin<span class=\"_ _2\"></span>g oplo<span class=\"_ _2\"></span>opt, he<span class=\"_ _2\"></span>bbe<span class=\"_ _2\"></span>n wijziging<span class=\"_ _2\"></span>en in de gron<span class=\"_ _2\"></span>dstof<span class=\"_ _2\"></span>fenkosten doo<span class=\"_ _2\"></span>rgaans e<span class=\"_ _2\"></span>en impa<span class=\"_ _2\"></span>ct op de b<span class=\"_ _2\"></span>rutomarg<span class=\"_ _2\"></span>e van de groep.Als de pri<span class=\"_ _2\"></span>jzen van onze voornaams<span class=\"_ _2\"></span>te grondstof<span class=\"_ _2\"></span>fen 10<span class=\"_ _2\"></span>% hog<span class=\"_ _2\"></span>er (lag<span class=\"_ _2\"></span>er) waren gewee<span class=\"_ _2\"></span>st, zou de ge<span class=\"_ _2\"></span>corri<span class=\"_ _2\"></span>gee<span class=\"_ _2\"></span>rde EBITD<span class=\"_ _0\"></span>A ongeve<span class=\"_ _2\"></span>er \u20ac 9 miljo<span class=\"_ _2\"></span>en lage<span class=\"_ _2\"></span>r (hog<span class=\"_ _2\"></span>er) zijn gewee<span class=\"_ _2\"></span>st voor de voor<span class=\"_ _2\"></span>tg<span class=\"_ _2\"></span>ezette be<span class=\"_ _2\"></span>drij<span class=\"_ _2\"></span>fsacti<span class=\"_ _2\"></span>viteiten als h<span class=\"_ _2\"></span>et mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt gee<span class=\"_ _2\"></span>n risico<span class=\"_ _2\"></span>bep<span class=\"_ _2\"></span>erkende m<span class=\"_ _2\"></span>aatrege<span class=\"_ _2\"></span>len ha<span class=\"_ _2\"></span>d geno<span class=\"_ _2\"></span>men. D<span class=\"_ _2\"></span>eze impact werd be<span class=\"_ _2\"></span>paal<span class=\"_ _2\"></span>d door d<span class=\"_ _2\"></span>e volumes van o<span class=\"_ _2\"></span>nze voornaams<span class=\"_ _2\"></span>te gronds<span class=\"_ _2\"></span>toffe<span class=\"_ _2\"></span>n te vermenigv<span class=\"_ _2\"></span>uldig<span class=\"_ _2\"></span>en met e<span class=\"_ _2\"></span>en af<span class=\"_ _2\"></span>wijk<span class=\"_ _2\"></span>ing van 10% op d<span class=\"_ _2\"></span>e gemid<span class=\"_ _2\"></span>del<span class=\"_ _2\"></span>de aankoopp<span class=\"_ _2\"></span>rijs van die gron<span class=\"_ _2\"></span>dstof<span class=\"_ _2\"></span>fen voor he<span class=\"_ _2\"></span>t jaar<span class=\"_ _0\"></span>. Bij de se<span class=\"_ _2\"></span>nsibili<span class=\"_ _2\"></span>teitsbe<span class=\"_ _2\"></span>rekening wordt re<span class=\"_ _2\"></span>kening geho<span class=\"_ _2\"></span>uden m<span class=\"_ _2\"></span>et het t<span class=\"_ _2\"></span>yp<span class=\"_ _2\"></span>ische tijd<span class=\"_ _2\"></span>sverloo<span class=\"_ _2\"></span>p tussen d<span class=\"_ _2\"></span>e aankoop van gronds<span class=\"_ _2\"></span>toffen e<span class=\"_ _2\"></span>n de ver<span class=\"_ _2\"></span>werk<span class=\"_ _2\"></span>ing van de gron<span class=\"_ _2\"></span>dstofkosten ten opzichte van de verkoop. Wanneer wij g<span class=\"_ _2\"></span>ebru<span class=\"_ _2\"></span>ikmaken van afdek<span class=\"_ _2\"></span>king, do<span class=\"_ _2\"></span>en wij d<span class=\"_ _2\"></span>at mee<span class=\"_ _2\"></span>stal do<span class=\"_ _2\"></span>or met o<span class=\"_ _2\"></span>nze leverancier<span class=\"_ _2\"></span>s contrac<span class=\"_ _2\"></span>ten met een vaste pr<span class=\"_ _2\"></span>ijs af te sluiten. In 2022 of 2021 werde<span class=\"_ _2\"></span>n geen derg<span class=\"_ _2\"></span>elijke contracten afge<span class=\"_ _2\"></span>sloten.RenterisicoOns renteris<span class=\"_ _2\"></span>ico ho<span class=\"_ _2\"></span>udt voo<span class=\"_ _2\"></span>ral verban<span class=\"_ _2\"></span>d met de ex<span class=\"_ _2\"></span>tern<span class=\"_ _2\"></span>e schul<span class=\"_ _2\"></span>den die e<span class=\"_ _2\"></span>en variab<span class=\"_ _2\"></span>ele rente he<span class=\"_ _2\"></span>bbe<span class=\"_ _2\"></span>n. Zonder de i<span class=\"_ _2\"></span>mpact van IFRS 16 (<span class=\"_ _0\"></span>m<span class=\"_ _2\"></span>et uit<span class=\"_ _2\"></span>zonder<span class=\"_ _2\"></span>ing van sal<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>-an<span class=\"_ _2\"></span>d-<span class=\"_ _2\"></span>le<span class=\"_ _2\"></span>aseba<span class=\"_ _2\"></span>ck) zijn enkel de be<span class=\"_ _2\"></span>drage<span class=\"_ _2\"></span>n die wij le<span class=\"_ _2\"></span>nen on<span class=\"_ _2\"></span>der de Su<span class=\"_ _2\"></span>per Se<span class=\"_ _2\"></span>nior Revolving C<span class=\"_ _2\"></span>redit Facil<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y en de b<span class=\"_ _2\"></span>edra<span class=\"_ _2\"></span>gen on<span class=\"_ _2\"></span>der onze factoring<span class=\"_ _2\"></span>overeenkomsten ond<span class=\"_ _2\"></span>erhev<span class=\"_ _2\"></span>ig aan ee<span class=\"_ _2\"></span>n variabe<span class=\"_ _2\"></span>le rente, aangezien d<span class=\"_ _2\"></span>e Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes een vas<span class=\"_ _2\"></span>te rente heb<span class=\"_ _2\"></span>ben. W<span class=\"_ _2\"></span>ij hebb<span class=\"_ _2\"></span>en da<span class=\"_ _2\"></span>arom tijdens d<span class=\"_ _2\"></span>e versla<span class=\"_ _2\"></span>gper<span class=\"_ _2\"></span>iode g<span class=\"_ _2\"></span>een gebr<span class=\"_ _2\"></span>uik gem<span class=\"_ _2\"></span>aak<span class=\"_ _2\"></span>t van renteswaps voo<span class=\"_ _2\"></span>r onze financ<span class=\"_ _2\"></span>iering. De volg<span class=\"_ _2\"></span>ende t<span class=\"_ _2\"></span>abel g<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>e sensib<span class=\"_ _2\"></span>iliteitsa<span class=\"_ _2\"></span>nalyse we<span class=\"_ _2\"></span>er van de rentekosten en -<span class=\"_ _2\"></span>op<span class=\"_ _2\"></span>brengs<span class=\"_ _2\"></span>ten bij een ve<span class=\"_ _2\"></span>rschui<span class=\"_ _2\"></span>ving van 25 basispun<span class=\"_ _2\"></span>ten in de EUR-ren<span class=\"_ _2\"></span>tecur<span class=\"_ _2\"></span>ve.  De Sup<span class=\"_ _2\"></span>er Senio<span class=\"_ _2\"></span>r Revolving C<span class=\"_ _2\"></span>redit Facil<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y wordt m<span class=\"_ _2\"></span>omen<span class=\"_ _2\"></span>teel niet op<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>omen in cash, du<span class=\"_ _2\"></span>s een stij<span class=\"_ _2\"></span>ging van de ren<span class=\"_ _2\"></span>te heef<span class=\"_ _2\"></span>t ge<span class=\"_ _2\"></span>en imp<span class=\"_ _2\"></span>act en de impa<span class=\"_ _2\"></span>ct van 25 basispu<span class=\"_ _2\"></span>nten op de factorin<span class=\"_ _2\"></span>g is lage<span class=\"_ _2\"></span>r dan 0,<span class=\"_ _0\"></span>1 miljoen. 31 december 2022<span class=\"ff5e sc1\">  </span>25 basispunten 25 basispunten neerwaar<span class=\"_ _2\"></span>tse opwaartse (In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)verschuiving in verschuiving in EUR-rentecur<span class=\"_ _2\"></span>veEUR-rentecur<span class=\"_ _2\"></span>veT<span class=\"_ _0\"></span>otale im<span class=\"_ _2\"></span>pac<span class=\"_ _2\"></span>t op rentekosten<span class=\"_ _0\"></span>/-(50)<span class=\"_ _81\"> </span><span class=\"ls2 ws2\">50</span>opbrengstenNiet<span class=\"_ _0\"></span>-afgeleide financi\u00eble (50)<span class=\"_ _112\"> </span><span class=\"ls0 ws0\">50 </span>verplic<span class=\"_ _2\"></span>htinge<span class=\"_ _2\"></span>n met variabele renteK<span class=\"_ _0\"></span>wal<span class=\"_ _2\"></span>itat<span class=\"_ _2\"></span>ieve en kwan<span class=\"_ _2\"></span>tita<span class=\"_ _2\"></span>tieve toel<span class=\"_ _2\"></span>icht<span class=\"_ _2\"></span>inge<span class=\"_ _2\"></span>n over kredietrisicoOns kre<span class=\"_ _2\"></span>dietrisi<span class=\"_ _2\"></span>co wordt vo<span class=\"_ _2\"></span>or de he<span class=\"_ _2\"></span>le Groe<span class=\"_ _2\"></span>p same<span class=\"_ _2\"></span>n beh<span class=\"_ _2\"></span>eerd. We beoord<span class=\"_ _2\"></span>elen d<span class=\"_ _2\"></span>e kredi<span class=\"_ _2\"></span>etkwal<span class=\"_ _2\"></span>iteit van de k<span class=\"_ _2\"></span>lant, rekening houd<span class=\"_ _2\"></span>end m<span class=\"_ _2\"></span>et zijn financ<span class=\"_ _2\"></span>i\u00eble p<span class=\"_ _2\"></span>ositie, d<span class=\"_ _2\"></span>e er<span class=\"_ _2\"></span>varing<span class=\"_ _2\"></span>en uit het verl<span class=\"_ _2\"></span>ede<span class=\"_ _2\"></span>n en ande<span class=\"_ _2\"></span>re factoren. Er worden in<span class=\"_ _2\"></span>dividu<span class=\"_ _2\"></span>ele kredi<span class=\"_ _2\"></span>etlimieten vastge<span class=\"_ _2\"></span>steld op b<span class=\"_ _2\"></span>asis van er<span class=\"_ _2\"></span>varin<span class=\"_ _2\"></span>gen ui<span class=\"_ _2\"></span>t het verl<span class=\"_ _2\"></span>ede<span class=\"_ _2\"></span>n, een gron<span class=\"_ _2\"></span>dig inzicht in d<span class=\"_ _2\"></span>e klant e<span class=\"_ _2\"></span>n in nauwe same<span class=\"_ _2\"></span>nwerkin<span class=\"_ _2\"></span>g met de ma<span class=\"_ _2\"></span>nage<span class=\"_ _2\"></span>r van de busin<span class=\"_ _2\"></span>ess uni<span class=\"_ _2\"></span>t. Deze kredi<span class=\"_ _2\"></span>etlimieten worde<span class=\"_ _2\"></span>n regelm<span class=\"_ _2\"></span>atig be<span class=\"_ _2\"></span>oorde<span class=\"_ _2\"></span>eld d<span class=\"_ _2\"></span>oor de man<span class=\"_ _2\"></span>agers van d<span class=\"_ _2\"></span>e busine<span class=\"_ _2\"></span>ss uni<span class=\"_ _2\"></span>t en doo<span class=\"_ _2\"></span>r het finan<span class=\"_ _2\"></span>ciee<span class=\"_ _2\"></span>l mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt. Daarn<span class=\"_ _2\"></span>aast h<span class=\"_ _2\"></span>ebb<span class=\"_ _2\"></span>en wij ee<span class=\"_ _2\"></span>n kredie<span class=\"_ _2\"></span>tve<span class=\"_ _2\"></span>rzekering afgesl<span class=\"_ _2\"></span>oten om een gro<span class=\"_ _2\"></span>ot deel van h<span class=\"_ _2\"></span>et wanbe<span class=\"_ _2\"></span>talingsr<span class=\"_ _2\"></span>isico te dekken. T<span class=\"_ _24\"></span>o<span class=\"_ _2\"></span>t slot word<span class=\"_ _2\"></span>t het kre<span class=\"_ _2\"></span>dietrisic<span class=\"_ _2\"></span>o ook b<span class=\"_ _2\"></span>epe<span class=\"_ _2\"></span>rk<span class=\"_ _2\"></span>t door non-<span class=\"_ _2\"></span>recourse fact<span class=\"_ _0\"></span>oringovereenk<span class=\"_ _0\"></span>omsten voor de han<span class=\"_ _2\"></span>delsvorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n, waarbij h<span class=\"_ _2\"></span>et kredi<span class=\"_ _2\"></span>etrisico is overgedra<span class=\"_ _2\"></span>gen aan d<span class=\"_ _2\"></span>e tegenp<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>tij. De h<span class=\"_ _2\"></span>ande<span class=\"_ _2\"></span>lsvorderin<span class=\"_ _2\"></span>gen zijn ges<span class=\"_ _2\"></span>preid over ee<span class=\"_ _2\"></span>n aantal la<span class=\"_ _2\"></span>nden e<span class=\"_ _2\"></span>n tegenpa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tijen. De han<span class=\"_ _2\"></span>delsvord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en zijn niet s<span class=\"_ _2\"></span>terk geco<span class=\"_ _2\"></span>nce<span class=\"_ _2\"></span>ntreerd. V<span class=\"_ _0\"></span>oo<span class=\"_ _2\"></span>r afgele<span class=\"_ _2\"></span>ide fina<span class=\"_ _2\"></span>nci\u00ebl<span class=\"_ _2\"></span>e activa word<span class=\"_ _2\"></span>t de kre<span class=\"_ _2\"></span>dietk<span class=\"_ _2\"></span>waliteit be<span class=\"_ _2\"></span>oorde<span class=\"_ _2\"></span>eld op b<span class=\"_ _2\"></span>asis van de rating van d<span class=\"_ _2\"></span>e tegenpa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tij volg<span class=\"_ _2\"></span>ens Fitch. Al onze valu<span class=\"_ _2\"></span>tatermijnc<span class=\"_ _2\"></span>ontracten zijn \u2018<span class=\"_ _0\"></span>over-the<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>counter c<span class=\"_ _2\"></span>ontracten\u2019 en he<span class=\"_ _2\"></span>bbe<span class=\"_ _2\"></span>n een fina<span class=\"_ _2\"></span>nci\u00ebl<span class=\"_ _2\"></span>e instelling a<span class=\"_ _2\"></span>ls tegenpa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tij.De wanb<span class=\"_ _2\"></span>etaling<span class=\"_ _2\"></span>sperc<span class=\"_ _2\"></span>enta<span class=\"_ _2\"></span>ges voor 2022 e<span class=\"_ _2\"></span>n 2021 lagen ni<span class=\"_ _2\"></span>et hog<span class=\"_ _2\"></span>er dan 1%.Het teveel aan li<span class=\"_ _2\"></span>quidi<span class=\"_ _2\"></span>teiten wordt he<span class=\"_ _2\"></span>rbe<span class=\"_ _2\"></span>leg<span class=\"_ _2\"></span>d voor zeer kor<span class=\"_ _2\"></span>te perio<span class=\"_ _2\"></span>des en wo<span class=\"_ _2\"></span>rdt ge<span class=\"_ _2\"></span>spreid over e<span class=\"_ _2\"></span>en be<span class=\"_ _2\"></span>perk<span class=\"_ _6\"></span>t aantal banken die alle<span class=\"_ _2\"></span>maal b<span class=\"_ _2\"></span>esch<span class=\"_ _2\"></span>ikken over een bev<span class=\"_ _2\"></span>redige<span class=\"_ _2\"></span>nde kredi<span class=\"_ _2\"></span>etrating. V<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>or kasmi<span class=\"_ _2\"></span>ddel<span class=\"_ _2\"></span>en op ban<span class=\"_ _2\"></span>krekeninge<span class=\"_ _2\"></span>n en kor<span class=\"_ _2\"></span>tlope<span class=\"_ _2\"></span>nde ba<span class=\"_ _2\"></span>nkdeposi<span class=\"_ _2\"></span>to\u2019<span class=\"_ _0\"></span>s geef<span class=\"_ _2\"></span>t de o<span class=\"_ _2\"></span>nder<span class=\"_ _2\"></span>staan<span class=\"_ _2\"></span>de tab<span class=\"_ _2\"></span>el een over<span class=\"_ _2\"></span>zicht van de k<span class=\"_ _2\"></span>redie<span class=\"_ _2\"></span>tratings voor b<span class=\"_ _2\"></span>anken die door d<span class=\"_ _2\"></span>e groep wo<span class=\"_ _2\"></span>rden geb<span class=\"_ _2\"></span>ruik<span class=\"_ _2\"></span>t.(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _9e\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _5f\"> </span>2021</span>T<span class=\"_ _0\"></span>otaal li<span class=\"_ _2\"></span>quid<span class=\"_ _2\"></span>e midd<span class=\"_ _2\"></span>ele<span class=\"_ _2\"></span>n voor 38.488 <span class=\"_ _85\"> </span><span class=\"ls9c ws9a\">51.3<span class=\"_ _0\"></span>94<span class=\"_ _0\"></span> <span class=\"_ _2\"></span></span>voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenAA<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>rating<span class=\"_ _1f6\"> </span><span class=\"ls75 ws73\">20 <span class=\"_ _61\"> </span><span class=\"ls0 ws0\">-</span></span>A-<span class=\"_ _2\"></span>ratin<span class=\"_ _2\"></span>g<span class=\"_ _1c3\"> </span><span class=\"ls53 ws51\">38.468 <span class=\"_ _94\"> </span><span class=\"ls6 ws6\">51.3<span class=\"_ _0\"></span>94 </span></span>T<span class=\"_ _0\"></span>otaal s<span class=\"_ _2\"></span>top<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te -<span class=\"_ _67\"> </span><span class=\"ls89 ws87\">3<span class=\"_ _6\"></span>.9<span class=\"_ _2\"></span>09<span class=\"_ _2\"></span> </span>bedrijfsactiviteitenK<span class=\"_ _0\"></span>wal<span class=\"_ _2\"></span>itat<span class=\"_ _2\"></span>ieve en kwan<span class=\"_ _2\"></span>tita<span class=\"_ _2\"></span>tieve toel<span class=\"_ _2\"></span>icht<span class=\"_ _2\"></span>inge<span class=\"_ _2\"></span>n over liquiditeitsrisicoWij zien c<span class=\"_ _2\"></span>entraal toe op d<span class=\"_ _2\"></span>e kasstroo<span class=\"_ _2\"></span>mprogn<span class=\"_ _2\"></span>oses e<span class=\"_ _2\"></span>n liquid<span class=\"_ _2\"></span>iteitsvereis<span class=\"_ _2\"></span>ten om er<span class=\"_ _2\"></span>voor te zorgen d<span class=\"_ _2\"></span>at wij over voldo<span class=\"_ _2\"></span>ende g<span class=\"_ _2\"></span>eldmi<span class=\"_ _2\"></span>ddel<span class=\"_ _2\"></span>en be<span class=\"_ _2\"></span>schik<span class=\"_ _2\"></span>ken om aan onze ope<span class=\"_ _2\"></span>ratione<span class=\"_ _2\"></span>le beh<span class=\"_ _2\"></span>oef<span class=\"_ _6\"></span>ten te v<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>ldo<span class=\"_ _2\"></span>en en om tege<span class=\"_ _2\"></span>lijker<span class=\"_ _2\"></span>tijd altijd vol<span class=\"_ _2\"></span>doe<span class=\"_ _2\"></span>nde b<span class=\"_ _2\"></span>eweging<span class=\"_ _2\"></span>sruimte te beho<span class=\"_ _2\"></span>uden o<span class=\"_ _2\"></span>p onze niet-op<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>omen toe<span class=\"_ _2\"></span>gezegde k<span class=\"_ _2\"></span>rediet<span class=\"_ _2\"></span>fa<span class=\"_ _2\"></span>cilitei<span class=\"_ _2\"></span>ten zodat wij kredi<span class=\"_ _2\"></span>etlimieten of convena<span class=\"_ _2\"></span>nten op onze kredi<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>facili<span class=\"_ _2\"></span>teit niet overschrijden.De b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>fsac<span class=\"_ _2\"></span>tivitei<span class=\"_ _2\"></span>ten van onze dochterond<span class=\"_ _2\"></span>erne<span class=\"_ _2\"></span>minge<span class=\"_ _2\"></span>n en de da<span class=\"_ _2\"></span>aruit re<span class=\"_ _2\"></span>sulteren<span class=\"_ _2\"></span>de instrom<span class=\"_ _2\"></span>en van kasmid<span class=\"_ _2\"></span>dele<span class=\"_ _2\"></span>n zijn onze bela<span class=\"_ _2\"></span>ngrijkste bron van li<span class=\"_ _2\"></span>quiditei<span class=\"_ _2\"></span>t. Dank<span class=\"_ _2\"></span>zij ons sys<span class=\"_ _2\"></span>teem van cashp<span class=\"_ _2\"></span>oolin<span class=\"_ _2\"></span>g kunnen w<span class=\"_ _2\"></span>ij profiteren van kasover<span class=\"_ _2\"></span>schot<span class=\"_ _2\"></span>ten van bep<span class=\"_ _2\"></span>aalde d<span class=\"_ _2\"></span>ochteron<span class=\"_ _2\"></span>dern<span class=\"_ _2\"></span>eming<span class=\"_ _2\"></span>en om de fin<span class=\"_ _2\"></span>anci\u00ebl<span class=\"_ _2\"></span>e beh<span class=\"_ _2\"></span>oef<span class=\"_ _6\"></span>ten van andere do<span class=\"_ _2\"></span>chteronde<span class=\"_ _2\"></span>rnemi<span class=\"_ _2\"></span>ngen te dek<span class=\"_ _2\"></span>ken. Wij be<span class=\"_ _2\"></span>leg<span class=\"_ _2\"></span>gen kasover<span class=\"_ _2\"></span>schot<span class=\"_ _2\"></span>ten in rented<span class=\"_ _2\"></span>ragen<span class=\"_ _2\"></span>de lop<span class=\"_ _2\"></span>end<span class=\"_ _2\"></span>e rek<span class=\"_ _0\"></span>eningen en k<span class=\"_ _0\"></span>or<span class=\"_ _2\"></span>teter<span class=\"_ _1a\"></span>mijndeposit<span class=\"_ _1a\"></span>o\u2019<span class=\"_ _0\"></span>s en<span class=\"_ _0\"></span> selecteren instrum<span class=\"_ _2\"></span>enten met e<span class=\"_ _2\"></span>en gep<span class=\"_ _2\"></span>aste ver<span class=\"_ _2\"></span>valdatum of li<span class=\"_ _2\"></span>quidi<span class=\"_ _2\"></span>teit om voldo<span class=\"_ _2\"></span>ende b<span class=\"_ _2\"></span>ewegin<span class=\"_ _2\"></span>gsruim<span class=\"_ _2\"></span>te t<span class=\"_ _0\"></span>e b<span class=\"_ _2\"></span>iede<span class=\"_ _2\"></span>n, zoals be<span class=\"_ _2\"></span>paald d<span class=\"_ _2\"></span>oor de boven<span class=\"_ _0\"></span>vermelde prognoses.Om te voldo<span class=\"_ _2\"></span>en aan onze verp<span class=\"_ _2\"></span>lichtin<span class=\"_ _2\"></span>gen inzake uits<span class=\"_ _2\"></span>tromen van kasmidd<span class=\"_ _2\"></span>elen, g<span class=\"_ _2\"></span>ebr<span class=\"_ _2\"></span>uiken wij indien n<span class=\"_ _2\"></span>odig kass<span class=\"_ _2\"></span>tromen uit b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>fsa<span class=\"_ _2\"></span>ctivi<span class=\"_ _2\"></span>teiten en kredi<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>facili<span class=\"_ _2\"></span>teiten bij finan<span class=\"_ _2\"></span>ci\u00eble instelling<span class=\"_ _2\"></span>en. Daa<span class=\"_ _2\"></span>rnaas<span class=\"_ _2\"></span>t hebb<span class=\"_ _2\"></span>en wij m<span class=\"_ _2\"></span>et financ<span class=\"_ _2\"></span>i\u00eble instelling<span class=\"_ _2\"></span>en factorin<span class=\"_ _2\"></span>govereenkomsten ge<span class=\"_ _2\"></span>sloten, waarb<span class=\"_ _2\"></span>ij geld<span class=\"_ _2\"></span>midde<span class=\"_ _2\"></span>len aan o<span class=\"_ _2\"></span>ns be<span class=\"_ _2\"></span>schikb<span class=\"_ _2\"></span>aar worde<span class=\"_ _2\"></span>n ges<span class=\"_ _2\"></span>teld in ruil voor b<span class=\"_ _2\"></span>epaal<span class=\"_ _2\"></span>de do<span class=\"_ _2\"></span>or ons ge<span class=\"_ _2\"></span>gene<span class=\"_ _2\"></span>reerde h<span class=\"_ _2\"></span>ande<span class=\"_ _2\"></span>lsvorderin<span class=\"_ _2\"></span>gen.De be<span class=\"_ _2\"></span>langrij<span class=\"_ _2\"></span>kste <span class=\"_ _1a\"></span>financ<span class=\"_ _2\"></span>i\u00eble overeenkomsten pe<span class=\"_ _2\"></span>r 31 <span class=\"_ _0\"></span>d<span class=\"_ _2\"></span>ecem<span class=\"_ _2\"></span>ber<span class=\"_ _2\"></span> 2022 zijn de Senior Secure<span class=\"_ _2\"></span>d Notes (<span class=\"_ _1a\"></span>zie T<span class=\"_ _24\"></span>o<span class=\"_ _2\"></span>elichtin<span class=\"_ _2\"></span>g 21)<span class=\"_ _0\"></span>, de Supe<span class=\"_ _2\"></span>r Senior Revolving Cre<span class=\"_ _2\"></span>dit Facilit<span class=\"_ _2\"></span>y (zie T<span class=\"_ _24\"></span>oe<span class=\"_ _2\"></span>lichting 22) en de financ<span class=\"_ _2\"></span>i\u00eble leas<span class=\"_ _2\"></span>eovereen<span class=\"_ _2\"></span>komsten (<span class=\"_ _0\"></span>zie T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 23<span class=\"_ _0\"></span>).De volg<span class=\"_ _2\"></span>ende t<span class=\"_ _2\"></span>abel we<span class=\"_ _2\"></span>ersp<span class=\"_ _2\"></span>iege<span class=\"_ _2\"></span>lt alle c<span class=\"_ _2\"></span>ontractu<span class=\"_ _2\"></span>ele vaste betalin<span class=\"_ _2\"></span>gen die m<span class=\"_ _2\"></span>oeten vold<span class=\"_ _2\"></span>aan worde<span class=\"_ _2\"></span>n, alsoo<span class=\"_ _2\"></span>k terugb<span class=\"_ _2\"></span>etaling<span class=\"_ _2\"></span>en en rente voor<span class=\"_ _6\"></span>tv<span class=\"_ _2\"></span>loe<span class=\"_ _2\"></span>iend ui<span class=\"_ _2\"></span>t de erkende financ<span class=\"_ _2\"></span>i\u00eble verp<span class=\"_ _2\"></span>lichtin<span class=\"_ _2\"></span>gen. D<span class=\"_ _2\"></span>e toegel<span class=\"_ _2\"></span>ichte bed<span class=\"_ _2\"></span>ragen zijn niet-verdiscontee<span class=\"_ _2\"></span>rde net<span class=\"_ _2\"></span>tokasui<span class=\"_ _2\"></span>tstrome<span class=\"_ _2\"></span>n, gebas<span class=\"_ _2\"></span>eerd op de ma<span class=\"_ _2\"></span>rk<span class=\"_ _2\"></span>tomstan<span class=\"_ _2\"></span>dighe<span class=\"_ _2\"></span>den van 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2022. (In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)T<span class=\"_ _24\"></span>ussen<span class=\"ls0 ws0\"> </span>Min<span class=\"_ _2\"></span>der da<span class=\"_ _2\"></span>n  T<span class=\"_ _24\"></span>ussen <span class=\"ls0 ws0\"> </span>T<span class=\"_ _24\"></span>ussen <span class=\"ls0 ws0\"> </span>Mee<span class=\"_ _2\"></span>r dan   6 maan<span class=\"_ _2\"></span>den 6 maan<span class=\"_ _2\"></span>den1 en 2 jaa<span class=\"_ _2\"></span>r2 en 5 jaa<span class=\"_ _2\"></span>r5 jaar en 1 jaa<span class=\"_ _2\"></span>rT<span class=\"_ _0\"></span>otaal p<span class=\"_ _2\"></span>er 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2022 voo<span class=\"_ _2\"></span>r (<span class=\"_ _0\"></span>66.799<span class=\"_ _0\"></span>)<span class=\"_ _6b\"> </span>(<span class=\"_ _2\"></span>9.<span class=\"_ _6\"></span>7<span class=\"_ _2\"></span>8<span class=\"_ _6\"></span>8<span class=\"_ _6\"></span>)<span class=\"_ _1af\"> </span>(<span class=\"_ _2\"></span>139<span class=\"_ _0\"></span>.131)<span class=\"_ _43\"> </span><span class=\"ls72 ws70\">(2<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>44<span class=\"_ _2\"></span>3)<span class=\"_ _92\"> </span><span class=\"ls92 ws90\">(<span class=\"_ _2\"></span>9.<span class=\"_ _2\"></span>9<span class=\"_ _6\"></span>1<span class=\"_ _6\"></span>9<span class=\"_ _2\"></span>)</span></span>voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenSenio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes<span class=\"_ _1f7\"> </span>(5.<span class=\"_ _1a\"></span>090)<span class=\"_ _8\"> </span>(5.364)<span class=\"_ _3\"> </span>(<span class=\"_ _2\"></span>13<span class=\"_ _2\"></span>0.6<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>0)<span class=\"_ _e0\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _ac\"> </span><span class=\"ls8e ws8c\">(1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>39)</span></span>Supe<span class=\"_ _2\"></span>r Senior RC<span class=\"_ _2\"></span>F<span class=\"_ _1f1\"> </span><span class=\"ls69 ws67\">(82)<span class=\"_ _117\"> </span></span>-<span class=\"_ _100\"> </span>-<span class=\"_ _1a7\"> </span>-<span class=\"_ _18b\"> </span>-Lease<span class=\"_ _0\"></span>verplichtingen<span class=\"_ _3e\"> </span>(4.425)<span class=\"_ _ac\"> </span>(<span class=\"_ _0\"></span>4<span class=\"_ _2\"></span>.425)<span class=\"_ _af\"> </span>(8<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>481<span class=\"_ _2\"></span>)<span class=\"_ _71\"> </span><span class=\"lsb4 wsb2\">(25.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>3)<span class=\"_ _92\"> </span><span class=\"ls40 ws3e\">(<span class=\"_ _1a\"></span>8.080)</span></span>Hand<span class=\"_ _2\"></span>els<span class=\"_ _2\"></span>- en overige s<span class=\"_ _2\"></span>chuld<span class=\"_ _2\"></span>en <span class=\"_ _81\"> </span>(<span class=\"_ _0\"></span>57<span class=\"_ _0\"></span>.20<span class=\"_ _0\"></span>1)<span class=\"_ _109\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _100\"> </span>-<span class=\"_ _10f\"> </span>-<span class=\"_ _1f8\"> </span>-</span>Onze financi<span class=\"_ _2\"></span>erings<span class=\"_ _2\"></span>overeenkomsten met ex<span class=\"_ _2\"></span>terne par<span class=\"_ _2\"></span>tij<span class=\"_ _2\"></span>en omvatten verp<span class=\"_ _2\"></span>lichting<span class=\"_ _2\"></span>en, bep<span class=\"_ _2\"></span>erk<span class=\"_ _2\"></span>ingen en co<span class=\"_ _2\"></span>nvenanten die een nade<span class=\"_ _2\"></span>lige impac<span class=\"_ _2\"></span>t kunnen heb<span class=\"_ _2\"></span>ben op onze activ<span class=\"_ _2\"></span>iteiten, financ<span class=\"_ _2\"></span>i\u00eble situ<span class=\"_ _2\"></span>atie en operati<span class=\"_ _2\"></span>onele res<span class=\"_ _2\"></span>ultaten, als we ze <span class=\"_ _1a\"></span>niet kunne<span class=\"_ _2\"></span>n naleven.Mee<span class=\"_ _2\"></span>r bep<span class=\"_ _2\"></span>aald omvat de Su<span class=\"_ _2\"></span>per Se<span class=\"_ _2\"></span>nior Revolvin<span class=\"_ _2\"></span>g Credi<span class=\"_ _2\"></span>t Facilit<span class=\"_ _2\"></span>y e<span class=\"_ _2\"></span>en \u2018springen<span class=\"_ _2\"></span>de' schuldgraa<span class=\"_ _2\"></span>dco<span class=\"_ _2\"></span>nvenant op 6,5x, die evenwel enkel bij het k<span class=\"_ _2\"></span>war<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>aalein<span class=\"_ _2\"></span>de word<span class=\"_ _2\"></span>t getest en vo<span class=\"_ _2\"></span>oropg<span class=\"_ _2\"></span>esteld d<span class=\"_ _2\"></span>at mee<span class=\"_ _2\"></span>r dan 30% van de Sup<span class=\"_ _2\"></span>er Seni<span class=\"_ _2\"></span>or Revolving C<span class=\"_ _2\"></span>redi<span class=\"_ _2\"></span>t Facilit<span class=\"_ _2\"></span>y op dat mom<span class=\"_ _2\"></span>ent is aan<span class=\"_ _2\"></span>gewend<span class=\"_ _2\"></span>, zoals het geval was ein<span class=\"_ _2\"></span>d dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2022. De schul<span class=\"_ _2\"></span>dgraad o<span class=\"_ _2\"></span>p het ein<span class=\"_ _2\"></span>de van het jaa<span class=\"_ _2\"></span>r bed<span class=\"_ _2\"></span>roeg 4,0x. De volg<span class=\"_ _2\"></span>ende t<span class=\"_ _2\"></span>abel we<span class=\"_ _2\"></span>ersp<span class=\"_ _2\"></span>iege<span class=\"_ _2\"></span>lt alle c<span class=\"_ _2\"></span>ontractu<span class=\"_ _2\"></span>ele vaste bet<span class=\"_ _2\"></span>alinge<span class=\"_ _2\"></span>n die moe<span class=\"_ _2\"></span>ten voldaan word<span class=\"_ _2\"></span>en, also<span class=\"_ _2\"></span>ok terugb<span class=\"_ _2\"></span>etalin<span class=\"_ _2\"></span>gen en rente voor<span class=\"_ _6\"></span>tv<span class=\"_ _2\"></span>loei<span class=\"_ _2\"></span>end ui<span class=\"_ _2\"></span>t de erkende fin<span class=\"_ _2\"></span>anci\u00eb<span class=\"_ _2\"></span>le verpli<span class=\"_ _2\"></span>chtinge<span class=\"_ _2\"></span>n. De toe<span class=\"_ _2\"></span>gelich<span class=\"_ _2\"></span>te bedrag<span class=\"_ _2\"></span>en zijn niet-verdisco<span class=\"_ _2\"></span>nteerde net<span class=\"_ _2\"></span>tokasui<span class=\"_ _2\"></span>tstromen, g<span class=\"_ _2\"></span>ebas<span class=\"_ _2\"></span>eerd op d<span class=\"_ _2\"></span>e mark<span class=\"_ _2\"></span>tomst<span class=\"_ _2\"></span>andigh<span class=\"_ _2\"></span>ede<span class=\"_ _2\"></span>n van 31 decemb<span class=\"_ _2\"></span>er 2021.  (In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)T<span class=\"_ _24\"></span>ussen <span class=\"ls0 ws0\"> </span>Min<span class=\"_ _2\"></span>der da<span class=\"_ _2\"></span>n  T<span class=\"_ _24\"></span>ussen <span class=\"ls0 ws0\"> </span>T<span class=\"_ _24\"></span>ussen <span class=\"ls0 ws0\"> </span>Mee<span class=\"_ _2\"></span>r dan  6 maan<span class=\"_ _2\"></span>den  6 maan<span class=\"_ _2\"></span>den1 en 2 jaa<span class=\"_ _2\"></span>r2 en 5 jaa<span class=\"_ _2\"></span>r5 jaaren 1 jaa<span class=\"_ _2\"></span>rT<span class=\"_ _0\"></span>otaal p<span class=\"_ _2\"></span>er 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2021 voo<span class=\"_ _2\"></span>r (1<span class=\"_ _2\"></span>08<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>823)<span class=\"_ _77\"> </span>(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>9)<span class=\"_ _1eb\"> </span><span class=\"ls72 ws70\">(24<span class=\"_ _2\"></span>0.<span class=\"_ _2\"></span>322<span class=\"_ _2\"></span>)<span class=\"_ _66\"> </span>(22<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>395<span class=\"_ _2\"></span>)<span class=\"_ _190\"> </span><span class=\"ls89 ws87\">(<span class=\"_ _6\"></span>1<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>6)</span></span>voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenSenio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes<span class=\"_ _1f9\"> </span>(<span class=\"_ _2\"></span>9.<span class=\"_ _6\"></span>0<span class=\"_ _6\"></span>9<span class=\"_ _6\"></span>6<span class=\"_ _6\"></span>)<span class=\"_ _47\"> </span>(9<span class=\"_ _0\"></span>.142)<span class=\"_ _76\"> </span>(2<span class=\"_ _2\"></span>32.<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>57<span class=\"_ _2\"></span>)<span class=\"_ _e0\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _d3\"> </span><span class=\"ls90 ws8e\">(<span class=\"_ _2\"></span>1.<span class=\"_ _2\"></span>80<span class=\"_ _2\"></span>0)</span></span>Bentley RCF<span class=\"_ _188\"> </span>(<span class=\"_ _2\"></span>7<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>96<span class=\"_ _2\"></span>0)<span class=\"_ _18f\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _1fa\"> </span>-<span class=\"_ _10f\"> </span>-<span class=\"_ _1f8\"> </span>-</span>Supe<span class=\"_ _2\"></span>r Senior RC<span class=\"_ _2\"></span>F<span class=\"_ _1fb\"> </span>(<span class=\"_ _0\"></span>45.090)<span class=\"_ _6d\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _100\"> </span>-<span class=\"_ _10f\"> </span>-<span class=\"_ _1f8\"> </span>-</span>Lease<span class=\"_ _0\"></span>verplichtingen<span class=\"_ _3e\"> </span>(3.<span class=\"_ _2\"></span>696)<span class=\"_ _ac\"> </span>(3<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>696)<span class=\"_ _af\"> </span>(<span class=\"_ _6\"></span>7.<span class=\"_ _6\"></span>4<span class=\"_ _26\"></span>6<span class=\"_ _6\"></span>5<span class=\"_ _6\"></span>)<span class=\"_ _128\"> </span><span class=\"lsb4 wsb2\">(22<span class=\"_ _2\"></span>.3<span class=\"_ _2\"></span>95)<span class=\"_ _44\"> </span><span class=\"ls4f ws4d\">(<span class=\"_ _2\"></span>14.166)</span></span>Hand<span class=\"_ _2\"></span>els<span class=\"_ _2\"></span>- en overige s<span class=\"_ _2\"></span>chuld<span class=\"_ _2\"></span>en <span class=\"_ _117\"> </span><span class=\"lsb1 wsaf\">(4<span class=\"_ _2\"></span>2.<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>9)<span class=\"_ _108\"> </span></span>-<span class=\"_ _100\"> </span>-<span class=\"_ _1a7\"> </span>-<span class=\"_ _1f8\"> </span>-Bruto afgewik<span class=\"_ _2\"></span>kelde afgel<span class=\"_ _2\"></span>eide fin<span class=\"_ _2\"></span>anci\u00eb<span class=\"_ _2\"></span>le (14<span class=\"_ _2\"></span>.051)<span class=\"_ _d3\"> </span>(<span class=\"_ _2\"></span>1.033)<span class=\"_ _18f\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _10f\"> </span>-<span class=\"_ _1f8\"> </span>-</span>instrum<span class=\"_ _2\"></span>enten \u2013 uits<span class=\"_ _2\"></span>tromenBruto afgewik<span class=\"_ _2\"></span>kelde afgel<span class=\"_ _2\"></span>eide fin<span class=\"_ _2\"></span>anci\u00eb<span class=\"_ _2\"></span>le 13<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>9 <span class=\"_ _119\"> </span><span class=\"ls0 ws0\">1.021 <span class=\"_ _1a5\"> </span>-<span class=\"_ _1a7\"> </span>-<span class=\"_ _1f8\"> </span>-</span>instrum<span class=\"_ _2\"></span>enten \u2013 instrom<span class=\"_ _2\"></span>enEen sleu<span class=\"_ _2\"></span>telfactor in het b<span class=\"_ _2\"></span>ehou<span class=\"_ _2\"></span>den van ee<span class=\"_ _2\"></span>n sterke financi\u00eb<span class=\"_ _2\"></span>le pos<span class=\"_ _2\"></span>itie is onze kre<span class=\"_ _2\"></span>dietbe<span class=\"_ _2\"></span>oord<span class=\"_ _2\"></span>eling die o<span class=\"_ _2\"></span>nder a<span class=\"_ _2\"></span>ndere word<span class=\"_ _2\"></span>t be\u00efnvl<span class=\"_ _2\"></span>oed d<span class=\"_ _2\"></span>oor onze kapi<span class=\"_ _2\"></span>taals<span class=\"_ _2\"></span>tructuur<span class=\"_ _0\"></span>, d<span class=\"_ _2\"></span>e winstgeven<span class=\"_ _2\"></span>dheid, h<span class=\"_ _2\"></span>et vermo<span class=\"_ _2\"></span>gen om ka<span class=\"_ _2\"></span>sstrome<span class=\"_ _2\"></span>n te genereren<span class=\"_ _2\"></span>, de geo<span class=\"_ _2\"></span>grafisch<span class=\"_ _2\"></span>e en klanten<span class=\"_ _2\"></span>diversi<span class=\"_ _2\"></span>ficatie en o<span class=\"_ _2\"></span>nze concur<span class=\"_ _2\"></span>renti\u00eble m<span class=\"_ _2\"></span>ark<span class=\"_ _2\"></span>tpo<span class=\"_ _2\"></span>sitie. D<span class=\"_ _2\"></span>e huidige k<span class=\"_ _2\"></span>redie<span class=\"_ _2\"></span>tbeo<span class=\"_ _2\"></span>ordelin<span class=\"_ _2\"></span>g van de ond<span class=\"_ _2\"></span>ernem<span class=\"_ _2\"></span>ing do<span class=\"_ _2\"></span>or Moo<span class=\"_ _2\"></span>dy<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span>s Investor Ser<span class=\"_ _2\"></span>v<span class=\"_ _2\"></span>ice (Mo<span class=\"_ _2\"></span>ody<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span>s) en Stan<span class=\"_ _2\"></span>dard &amp; Poor<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span>s Ratings S<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>vic<span class=\"_ _2\"></span>es (S&amp;P) worden hieron<span class=\"_ _2\"></span>der voo<span class=\"_ _2\"></span>rges<span class=\"_ _2\"></span>teld:2022<span class=\"_ _e1\"> </span>2022<span class=\"_ _182\"> </span>2021<span class=\"_ _1b1\"> </span>2021Mo<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>dy<span class=\"_ _2\"></span>'s<span class=\"_ _1af\"> </span><span class=\"ls8 ws8\">S&amp;P<span class=\"_ _1af\"> </span></span>M<span class=\"_ _2\"></span>oo<span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>y's<span class=\"_ _76\"> </span><span class=\"ls8 ws8\">S&amp;P</span>Lang<span class=\"_ _2\"></span>etermijnb<span class=\"_ _2\"></span>eoord<span class=\"_ _2\"></span>eling Se<span class=\"_ _2\"></span>nior Se<span class=\"_ _2\"></span>cured N<span class=\"_ _2\"></span>otes<span class=\"_ _1b1\"> </span><span class=\"ls4c ws4a\">Caa<span class=\"_ _0\"></span>1<span class=\"_ _108\"> </span><span class=\"lscf wsce\">B-<span class=\"_ _10b\"> </span></span>Caa1<span class=\"_ _5d\"> </span><span class=\"lscf wsce\">B-</span></span>Ondernemings<span class=\"_ _1a\"></span>beoordeling<span class=\"_ _188\"> </span><span class=\"ls75 ws73\">B3<span class=\"_ _1a5\"> </span><span class=\"lscf wsce\">B-<span class=\"_ _ec\"> </span></span>B3<span class=\"_ _1a5\"> </span><span class=\"lscf wsce\">B-</span></span>Op 10 au<span class=\"_ _2\"></span>gustus 2015 hee<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>t Mo<span class=\"_ _2\"></span>ody<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span>s ee<span class=\"_ _2\"></span>n \u2018B2\u2019-rating toege<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>end aa<span class=\"_ _2\"></span>n de \u20ac 290 miljo<span class=\"_ _2\"></span>en Se<span class=\"_ _2\"></span>nior Sec<span class=\"_ _2\"></span>ured Notes uitg<span class=\"_ _2\"></span>egeven do<span class=\"_ _2\"></span>or LSF9 Belysse Is<span class=\"_ _2\"></span>suer S.\u00e0 r<span class=\"_ _0\"></span>.l., de voo<span class=\"_ _2\"></span>rmalig<span class=\"_ _2\"></span>e moe<span class=\"_ _2\"></span>derh<span class=\"_ _2\"></span>oldin<span class=\"_ _2\"></span>g van de groep, vol<span class=\"_ _2\"></span>gend o<span class=\"_ _2\"></span>p een nazic<span class=\"_ _2\"></span>ht van de defini<span class=\"_ _2\"></span>tieve oblig<span class=\"_ _2\"></span>atiedo<span class=\"_ _2\"></span>cume<span class=\"_ _2\"></span>ntatie. In juni 2017<span class=\"_ _24\"></span>, na de b<span class=\"_ _2\"></span>eursintro<span class=\"_ _2\"></span>ductie van de B<span class=\"_ _2\"></span>elysse G<span class=\"_ _2\"></span>roup, werden de ratings o<span class=\"_ _2\"></span>pgewaa<span class=\"_ _2\"></span>rdeerd tot \u2018B1\u2019 o<span class=\"_ _2\"></span>m de versterk<span class=\"_ _2\"></span>ing van het finan<span class=\"_ _2\"></span>ci\u00ebl<span class=\"_ _2\"></span>e profiel van de gro<span class=\"_ _2\"></span>ep, de toege<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n transparan<span class=\"_ _2\"></span>tie als be<span class=\"_ _2\"></span>ursgen<span class=\"_ _2\"></span>oteerde on<span class=\"_ _2\"></span>dern<span class=\"_ _2\"></span>eming, d<span class=\"_ _2\"></span>e aang<span class=\"_ _2\"></span>esch<span class=\"_ _2\"></span>erpte rege<span class=\"_ _2\"></span>lingen inz<span class=\"_ _2\"></span>ake corpora<span class=\"_ _2\"></span>te governance en de verb<span class=\"_ _2\"></span>eterde toeg<span class=\"_ _2\"></span>ang tot de aand<span class=\"_ _2\"></span>elen<span class=\"_ _2\"></span>mark<span class=\"_ _2\"></span>ten wee<span class=\"_ _2\"></span>r te geven. In novemb<span class=\"_ _2\"></span>er 2018 werd de rating ver<span class=\"_ _2\"></span>laag<span class=\"_ _2\"></span>d naar \u2018B2\u2019 wege<span class=\"_ _2\"></span>ns neg<span class=\"_ _2\"></span>atieve voorui<span class=\"_ _2\"></span>tzichten o<span class=\"_ _2\"></span>p basis van de fin<span class=\"_ _2\"></span>anci\u00ebl<span class=\"_ _2\"></span>e resul<span class=\"_ _2\"></span>taten. In de lo<span class=\"_ _2\"></span>op van april 2020 b<span class=\"_ _2\"></span>esliste Mo<span class=\"_ _2\"></span>ody<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span>s om de ond<span class=\"_ _2\"></span>erne<span class=\"_ _2\"></span>mingsb<span class=\"_ _2\"></span>eo<span class=\"_ _2\"></span>ordelin<span class=\"_ _2\"></span>g verder te verla<span class=\"_ _2\"></span>gen naa<span class=\"_ _2\"></span>r \u2018B3\u2019 en de Se<span class=\"_ _2\"></span>nior Se<span class=\"_ _2\"></span>cured Notes n<span class=\"_ _2\"></span>aar \u2018Caa1\u2019<span class=\"_ _24\"></span>, b<span class=\"_ _2\"></span>eide m<span class=\"_ _2\"></span>et een neg<span class=\"_ _2\"></span>atief vooru<span class=\"_ _2\"></span>itzic<span class=\"_ _2\"></span>ht, waarbi<span class=\"_ _2\"></span>j vooral werd ver<span class=\"_ _2\"></span>wezen naa<span class=\"_ _2\"></span>r de onzekerhed<span class=\"_ _2\"></span>en als gevolg van d<span class=\"_ _2\"></span>e uitbra<span class=\"_ _2\"></span>ak van COVID<span class=\"_ _2\"></span>-19 en deuitdagin<span class=\"_ _2\"></span>gen waar<span class=\"_ _2\"></span>mee d<span class=\"_ _2\"></span>e groep te kampe<span class=\"_ _2\"></span>n kan krij<span class=\"_ _2\"></span>gen bij h<span class=\"_ _2\"></span>ether<span class=\"_ _2\"></span>fi<span class=\"_ _2\"></span>nanci<span class=\"_ _2\"></span>eren van de sc<span class=\"_ _2\"></span>hulden wa<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>van de ein<span class=\"_ _2\"></span>dver<span class=\"_ _2\"></span>valda<span class=\"_ _2\"></span>g nade<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t. In ma<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>t 2021 beves<span class=\"_ _2\"></span>tigde M<span class=\"_ _2\"></span>ood<span class=\"_ _2\"></span>y'<span class=\"_ _0\"></span>s d<span class=\"_ _2\"></span>e B3 corp<span class=\"_ _2\"></span>orate family ratin<span class=\"_ _2\"></span>g (CFR<span class=\"_ _0\"></span>) van LSF9 Belys<span class=\"_ _2\"></span>se Issu<span class=\"_ _2\"></span>er S.a r<span class=\"_ _0\"></span>.l. en B3<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>PD kans op wanb<span class=\"_ _2\"></span>etaling (PD<span class=\"_ _2\"></span>R)<span class=\"_ _0\"></span>. T<span class=\"_ _0\"></span>egeli<span class=\"_ _2\"></span>jker<span class=\"_ _2\"></span>tijd kende Mo<span class=\"_ _2\"></span>ody<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span>s een Ca<span class=\"_ _2\"></span>a1-ratin<span class=\"_ _2\"></span>g toe aan de nie<span class=\"_ _2\"></span>uwe geg<span class=\"_ _2\"></span>arande<span class=\"_ _2\"></span>erde Se<span class=\"_ _2\"></span>nior Secure<span class=\"_ _2\"></span>d Notes met ve<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>valdatum 2024. De Caa1-<span class=\"_ _2\"></span>rating van debes<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes zal word<span class=\"_ _2\"></span>en ing<span class=\"_ _2\"></span>etrokken. De voo<span class=\"_ _2\"></span>ruit<span class=\"_ _2\"></span>zichten werde<span class=\"_ _2\"></span>n gewijzig<span class=\"_ _2\"></span>d van negatie<span class=\"_ _2\"></span>f naar sta<span class=\"_ _2\"></span>bielnadat d<span class=\"_ _2\"></span>e groep e<span class=\"_ _2\"></span>rin slaa<span class=\"_ _2\"></span>gde de ve<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>valdata van de S<span class=\"_ _2\"></span>enior Secure<span class=\"_ _2\"></span>d Notes en de Europ<span class=\"_ _2\"></span>ese Sen<span class=\"_ _2\"></span>ior Sec<span class=\"_ _2\"></span>ured Revolvin<span class=\"_ _2\"></span>g Credi<span class=\"_ _2\"></span>t Facilit<span class=\"_ _2\"></span>y te verle<span class=\"_ _2\"></span>ngen tot 202<span class=\"_ _1a\"></span>4. In april 2022 b<span class=\"_ _2\"></span>evestig<span class=\"_ _2\"></span>de Moo<span class=\"_ _2\"></span>dy's de B3- cor<span class=\"_ _2\"></span>porate family ra<span class=\"_ _2\"></span>ting (CFR) v<span class=\"_ _1a\"></span>an LSF9 Belyss<span class=\"_ _2\"></span>e Issue<span class=\"_ _2\"></span>r S.a r<span class=\"_ _0\"></span>.l. en B3-<span class=\"_ _2\"></span>PD kans o<span class=\"_ _2\"></span>p wanbeta<span class=\"_ _2\"></span>ling (PDR). T<span class=\"_ _24\"></span>e<span class=\"_ _2\"></span>gelij<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>er<span class=\"_ _2\"></span>tijd b<span class=\"_ _2\"></span>evestig<span class=\"_ _2\"></span>de Mo<span class=\"_ _2\"></span>ody's de Caa1-<span class=\"_ _2\"></span>rating van de resteren<span class=\"_ _2\"></span>de geg<span class=\"_ _2\"></span>arande<span class=\"_ _2\"></span>erde Se<span class=\"_ _2\"></span>nior Se<span class=\"_ _2\"></span>cured Notes van \u20ac 130 miljoe<span class=\"_ _2\"></span>n die ver<span class=\"_ _2\"></span>valle<span class=\"_ _2\"></span>n in 202<span class=\"_ _0\"></span>4 na d<span class=\"_ _2\"></span>e her<span class=\"_ _6\"></span>financie<span class=\"_ _2\"></span>ring van de notes ui<span class=\"_ _2\"></span>t opbre<span class=\"_ _2\"></span>ngsten van de a<span class=\"_ _2\"></span>ctivi<span class=\"_ _2\"></span>teiten in karpet<span class=\"_ _6\"></span>ten, reside<span class=\"_ _2\"></span>ntieel p<span class=\"_ _2\"></span>oly<span class=\"_ _2\"></span>propyle<span class=\"_ _2\"></span>en en no<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>woven. De vo<span class=\"_ _2\"></span>orui<span class=\"_ _2\"></span>tzichten voor all<span class=\"_ _2\"></span>e ratings blij<span class=\"_ _2\"></span>ven stabi<span class=\"_ _2\"></span>el.Op 14 septemb<span class=\"_ _2\"></span>er 2015 heef<span class=\"_ _6\"></span>t S&amp;P een onde<span class=\"_ _2\"></span>rnemi<span class=\"_ _2\"></span>ngskre<span class=\"_ _2\"></span>dietrating o<span class=\"_ _2\"></span>p lange term<span class=\"_ _2\"></span>ijn van \u2018B\u2019 toeg<span class=\"_ _2\"></span>ekend aan LSF9 Belysse I<span class=\"_ _2\"></span>nvestments S.\u00e0 r<span class=\"_ _0\"></span>.l. T<span class=\"_ _24\"></span>ezelfd<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>tijd h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t S<span class=\"_ _2\"></span>&amp;P een la<span class=\"_ _2\"></span>ngetermijn<span class=\"_ _2\"></span>rating \u2018B\u2019 toege<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>end aa<span class=\"_ _2\"></span>n de \u20ac 290 miljo<span class=\"_ _2\"></span>en Se<span class=\"_ _2\"></span>nior Sec<span class=\"_ _2\"></span>ured Notes e<span class=\"_ _2\"></span>n een la<span class=\"_ _2\"></span>ngetermij<span class=\"_ _2\"></span>nrating \u2018BB<span class=\"_ _2\"></span>-\u2019 aa<span class=\"_ _2\"></span>n de Europese Sup<span class=\"_ _2\"></span>er Se<span class=\"_ _2\"></span>nior Revolving C<span class=\"_ _2\"></span>redit Facil<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y van \u20ac 68 miljo<span class=\"_ _2\"></span>en. In juli 2017 werd de ond<span class=\"_ _2\"></span>erne<span class=\"_ _2\"></span>mingsb<span class=\"_ _2\"></span>eo<span class=\"_ _2\"></span>ordelin<span class=\"_ _2\"></span>g verhoo<span class=\"_ _2\"></span>gd na<span class=\"_ _2\"></span>ar \u2018B+<span class=\"_ _0\"></span>\u2019 en de lang<span class=\"_ _2\"></span>etermijnrating n<span class=\"_ _2\"></span>aar \u2018BB\u2019 om d<span class=\"_ _2\"></span>e verbe<span class=\"_ _2\"></span>teringen in d<span class=\"_ _2\"></span>e cijfer<span class=\"_ _2\"></span>s van de groep vo<span class=\"_ _2\"></span>or finan<span class=\"_ _2\"></span>cieel k<span class=\"_ _2\"></span>rediet we<span class=\"_ _2\"></span>er te geven, als gevolg van h<span class=\"_ _2\"></span>et gebr<span class=\"_ _2\"></span>uik van de net<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>op<span class=\"_ _2\"></span>bren<span class=\"_ _2\"></span>gsten uit d<span class=\"_ _2\"></span>e beur<span class=\"_ _2\"></span>sgang o<span class=\"_ _2\"></span>m een de<span class=\"_ _2\"></span>el van de sc<span class=\"_ _2\"></span>huld van de gro<span class=\"_ _2\"></span>ep af te lossen. I<span class=\"_ _1a\"></span>n no<span class=\"_ _1a\"></span>vember 2<span class=\"_ _0\"></span>018 <span class=\"_ _1a\"></span>werd <span class=\"_ _0\"></span>de ondernemingsbeoordeling op basis van d<span class=\"_ _2\"></span>e financ<span class=\"_ _2\"></span>i\u00eble res<span class=\"_ _2\"></span>ultaten verla<span class=\"_ _2\"></span>agd na<span class=\"_ _2\"></span>ar \u2018B\u2019 en de lang<span class=\"_ _2\"></span>etermijnrating vo<span class=\"_ _2\"></span>or de Europes<span class=\"_ _2\"></span>e Super S<span class=\"_ _2\"></span>enior Revolv<span class=\"_ _2\"></span>ing Credi<span class=\"_ _2\"></span>t Facilit<span class=\"_ _2\"></span>y na<span class=\"_ _2\"></span>ar \u2018BB<span class=\"_ _2\"></span>-\u2019<span class=\"_ _0\"></span>. In maar<span class=\"_ _2\"></span>t 2020 be<span class=\"_ _2\"></span>sliste S&amp;P om d<span class=\"_ _2\"></span>e ratings voo<span class=\"_ _2\"></span>r de Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes en de g<span class=\"_ _2\"></span>roep verde<span class=\"_ _2\"></span>r te verlagen n<span class=\"_ _2\"></span>aar \u2018B<span class=\"_ _2\"></span>-\u2019 als g<span class=\"_ _2\"></span>evolg van de onzekerhei<span class=\"_ _2\"></span>d om kasstrom<span class=\"_ _2\"></span>en te genere<span class=\"_ _2\"></span>ren en de he<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>finan<span class=\"_ _2\"></span>cierin<span class=\"_ _2\"></span>gsrisi<span class=\"_ _2\"></span>co\u2019<span class=\"_ _0\"></span>s met ee<span class=\"_ _2\"></span>n neg<span class=\"_ _2\"></span>atief vooru<span class=\"_ _2\"></span>itzic<span class=\"_ _2\"></span>ht. Op 22 feb<span class=\"_ _2\"></span>ruari 2021 werd<span class=\"_ _2\"></span>en de voor<span class=\"_ _2\"></span>uit<span class=\"_ _2\"></span>zichten van de on<span class=\"_ _2\"></span>derne<span class=\"_ _2\"></span>ming do<span class=\"_ _2\"></span>or S&amp;P aan<span class=\"_ _2\"></span>gepa<span class=\"_ _2\"></span>st van nega<span class=\"_ _2\"></span>tief naar p<span class=\"_ _2\"></span>ositief n<span class=\"_ _2\"></span>adat de gro<span class=\"_ _2\"></span>ep de ver<span class=\"_ _2\"></span>val<span class=\"_ _2\"></span>data van de Seni<span class=\"_ _2\"></span>or Secu<span class=\"_ _2\"></span>red Notes en d<span class=\"_ _2\"></span>e European Sen<span class=\"_ _2\"></span>ior Sec<span class=\"_ _2\"></span>ured Revolving C<span class=\"_ _2\"></span>redit Facil<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y wist te verle<span class=\"_ _2\"></span>ngen tot 2024. De rating werd in 2022 opn<span class=\"_ _2\"></span>ieuw beve<span class=\"_ _2\"></span>stigd.KapitaalrisicobeheerMet ha<span class=\"_ _2\"></span>ar kapita<span class=\"_ _2\"></span>alrisic<span class=\"_ _2\"></span>obe<span class=\"_ _2\"></span>heer w<span class=\"_ _2\"></span>il de groep e<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>voor zorgen dat ze op<span class=\"_ _2\"></span>breng<span class=\"_ _2\"></span>sten kan blijve<span class=\"_ _2\"></span>n aanbie<span class=\"_ _2\"></span>den aan de aa<span class=\"_ _2\"></span>ndee<span class=\"_ _2\"></span>lhoud<span class=\"_ _2\"></span>ers, toezegg<span class=\"_ _2\"></span>ingen a<span class=\"_ _2\"></span>an ande<span class=\"_ _2\"></span>re bel<span class=\"_ _2\"></span>anghe<span class=\"_ _2\"></span>bbe<span class=\"_ _2\"></span>nden, e<span class=\"_ _2\"></span>n dat ze een op<span class=\"_ _2\"></span>timale kapi<span class=\"_ _2\"></span>taals<span class=\"_ _2\"></span>tructuur kan handh<span class=\"_ _2\"></span>aven om de kapi<span class=\"_ _2\"></span>taalkosten te bepe<span class=\"_ _2\"></span>rken.Om de kap<span class=\"_ _2\"></span>itaals<span class=\"_ _2\"></span>tructuu<span class=\"_ _2\"></span>r in stand te hou<span class=\"_ _2\"></span>den of aa<span class=\"_ _2\"></span>n te passe<span class=\"_ _2\"></span>n, kan de groe<span class=\"_ _2\"></span>p het aan d<span class=\"_ _2\"></span>e aand<span class=\"_ _2\"></span>eelho<span class=\"_ _2\"></span>uder<span class=\"_ _2\"></span>s betaa<span class=\"_ _2\"></span>lde divi<span class=\"_ _2\"></span>dend aa<span class=\"_ _2\"></span>npasse<span class=\"_ _2\"></span>n, nieuwe aa<span class=\"_ _2\"></span>ndel<span class=\"_ _2\"></span>en uitg<span class=\"_ _2\"></span>even of activa verkopen om d<span class=\"_ _2\"></span>e schul<span class=\"_ _2\"></span>den te vermind<span class=\"_ _2\"></span>eren. D<span class=\"_ _2\"></span>e groep vol<span class=\"_ _2\"></span>gt haar fin<span class=\"_ _2\"></span>anci\u00ebl<span class=\"_ _2\"></span>e pres<span class=\"_ _2\"></span>taties van nab<span class=\"_ _2\"></span>ij op om de fin<span class=\"_ _2\"></span>anci\u00eb<span class=\"_ _2\"></span>le convenanten n<span class=\"_ _2\"></span>a te leven. Raadple<span class=\"_ _2\"></span>eg de T<span class=\"_ _0\"></span>oeli<span class=\"_ _2\"></span>chtinge<span class=\"_ _2\"></span>n 21 en 22 voor m<span class=\"_ _2\"></span>eer inform<span class=\"_ _2\"></span>atie.Klimaatk<span class=\"_ _2\"></span>westiesDe gro<span class=\"_ _2\"></span>ep is sle<span class=\"_ _2\"></span>chts be<span class=\"_ _2\"></span>perk<span class=\"_ _6\"></span>t blootg<span class=\"_ _2\"></span>esteld a<span class=\"_ _2\"></span>an ex<span class=\"_ _2\"></span>treme weers<span class=\"_ _2\"></span>omsta<span class=\"_ _2\"></span>ndighe<span class=\"_ _2\"></span>den zoals dro<span class=\"_ _2\"></span>og<span class=\"_ _2\"></span>te of ov<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>rstromin<span class=\"_ _2\"></span>gen.Macro<span class=\"_ _2\"></span>-economische omgevingDe invasie van Ruslan<span class=\"_ _2\"></span>d in Oek<span class=\"_ _2\"></span>ra\u00efne en d<span class=\"_ _2\"></span>e daaru<span class=\"_ _2\"></span>it voor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>v<span class=\"_ _2\"></span>loeie<span class=\"_ _2\"></span>nde s<span class=\"_ _2\"></span>ancties h<span class=\"_ _2\"></span>adde<span class=\"_ _2\"></span>n slec<span class=\"_ _2\"></span>hts een b<span class=\"_ _2\"></span>ep<span class=\"_ _2\"></span>erk<span class=\"_ _2\"></span>te rechts<span class=\"_ _2\"></span>treekse impa<span class=\"_ _2\"></span>ct op onze Gro<span class=\"_ _2\"></span>ep. De sterke in\ufb02atie daarenteg<span class=\"_ _2\"></span>en had we<span class=\"_ _2\"></span>l een imp<span class=\"_ _2\"></span>act me<span class=\"_ _2\"></span>t een sterke stijgi<span class=\"_ _2\"></span>ng van bijna al onze inp<span class=\"_ _2\"></span>utkosten. Dit wo<span class=\"_ _2\"></span>rdt aan<span class=\"_ _2\"></span>gepak<span class=\"_ _6\"></span>t door onze kostenbasis voor<span class=\"_ _6\"></span>tdurend te evalueren en waar n<span class=\"_ _2\"></span>odig door te rekenen a<span class=\"_ _2\"></span>an de kla<span class=\"_ _2\"></span>nten. In onze Europese b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>ven merk<span class=\"_ _6\"></span>ten we een tijdsver<span class=\"_ _6\"></span>traging op bi<span class=\"_ _2\"></span>j het maken van deze kosten en het do<span class=\"_ _2\"></span>orrekenen er<span class=\"_ _6\"></span>van aan de kla<span class=\"_ _2\"></span>nten. Het indirec<span class=\"_ _2\"></span>te ef<span class=\"_ _2\"></span>fect van ho<span class=\"_ _2\"></span>gere rentevoeten is be<span class=\"_ _2\"></span>per<span class=\"_ _2\"></span>k<span class=\"_ _2\"></span>t omda<span class=\"_ _2\"></span>t we mee<span class=\"_ _2\"></span>stal word<span class=\"_ _2\"></span>en gefina<span class=\"_ _2\"></span>ncierd m<span class=\"_ _2\"></span>et een vas<span class=\"_ _2\"></span>te rentev<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>et, zoals hierb<span class=\"_ _2\"></span>oven uitg<span class=\"_ _2\"></span>eleg<span class=\"_ _2\"></span>d. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-135-8": {
   "value": "K<span class=\"_ _0\"></span>walitatieve en kwantitatieve toelichtingen<span class=\"ls0 ws0\"> </span>over het ma<span class=\"_ _2\"></span>rkt<span class=\"_ _2\"></span>risic<span class=\"_ _2\"></span>oWisselkoersrisicoWe zijn in aanzienlijke mate bloot<span class=\"_ _2\"></span>gesteld a<span class=\"_ _2\"></span>an de waard<span class=\"_ _2\"></span>e van de Amer<span class=\"_ _2\"></span>ikaanse do<span class=\"_ _2\"></span>llar voor d<span class=\"_ _2\"></span>e voor<span class=\"_ _2\"></span>tg<span class=\"_ _2\"></span>ezette be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten. Bijg<span class=\"_ _2\"></span>evolg zijn onze finan<span class=\"_ _2\"></span>ci\u00eble re<span class=\"_ _2\"></span>sultaten onde<span class=\"_ _2\"></span>rhevig a<span class=\"_ _2\"></span>an de gevol<span class=\"_ _2\"></span>gen van transa<span class=\"_ _2\"></span>cties in vre<span class=\"_ _2\"></span>emde valuta\u2019<span class=\"_ _0\"></span>s en om<span class=\"_ _2\"></span>zettin<span class=\"_ _2\"></span>gsversch<span class=\"_ _2\"></span>illen die vo<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>vlo<span class=\"_ _2\"></span>eien u<span class=\"_ _2\"></span>it wisselk<span class=\"_ _0\"></span>oersschommelingen, voorna<span class=\"_ _0\"></span>m<span class=\"_ _2\"></span>elijk<span class=\"_ _1a\"></span> de wisselk<span class=\"_ _0\"></span>oers tussen d<span class=\"_ _2\"></span>e EUR en de USD. Het aand<span class=\"_ _2\"></span>eel van onze inkomsten dat in de ver<span class=\"_ _2\"></span>schille<span class=\"_ _2\"></span>nde valu<span class=\"_ _2\"></span>ta\u2019<span class=\"_ _0\"></span>s is opg<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>en, stemt nie<span class=\"_ _2\"></span>t exact overeen m<span class=\"_ _2\"></span>et de inkomsten afkomstig ui<span class=\"_ _2\"></span>t elke regio, omda<span class=\"_ _2\"></span>t wij onze klanten so<span class=\"_ _2\"></span>ms facturere<span class=\"_ _2\"></span>n in een an<span class=\"_ _2\"></span>dere valut<span class=\"_ _2\"></span>a dan hun pl<span class=\"_ _2\"></span>aatseli<span class=\"_ _2\"></span>jke v<span class=\"_ _0\"></span>a<span class=\"_ _2\"></span>luta. Onze gec<span class=\"_ _2\"></span>onsol<span class=\"_ _2\"></span>idee<span class=\"_ _2\"></span>rde jaarre<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>ening is o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>steld in euro. Hierd<span class=\"_ _2\"></span>oor zijn we bl<span class=\"_ _2\"></span>ootge<span class=\"_ _2\"></span>steld aan h<span class=\"_ _2\"></span>et omzet<span class=\"_ _2\"></span>tingsr<span class=\"_ _2\"></span>isico bij de voo<span class=\"_ _2\"></span>rbe<span class=\"_ _2\"></span>reiding van onze ge<span class=\"_ _2\"></span>cons<span class=\"_ _2\"></span>olide<span class=\"_ _2\"></span>erde jaarrekening wan<span class=\"_ _2\"></span>neer we d<span class=\"_ _2\"></span>e jaarrekening<span class=\"_ _2\"></span>en van onze doc<span class=\"_ _2\"></span>hteronder<span class=\"_ _2\"></span>nemin<span class=\"_ _2\"></span>gen omzet<span class=\"_ _2\"></span>ten die e<span class=\"_ _2\"></span>en ande<span class=\"_ _2\"></span>re func<span class=\"_ _2\"></span>tionel<span class=\"_ _2\"></span>e valuta he<span class=\"_ _2\"></span>bbe<span class=\"_ _2\"></span>n dan de euro. Een dee<span class=\"_ _2\"></span>l van onze activa, pa<span class=\"_ _2\"></span>ssiva, op<span class=\"_ _2\"></span>brengs<span class=\"_ _2\"></span>ten en kosten zijn uitge<span class=\"_ _2\"></span>druk<span class=\"_ _2\"></span>t in versch<span class=\"_ _2\"></span>illend<span class=\"_ _2\"></span>e ande<span class=\"_ _2\"></span>re valuta\u2019<span class=\"_ _0\"></span>s dan EUR, voor<span class=\"_ _2\"></span>nameli<span class=\"_ _2\"></span>jk USD. Daard<span class=\"_ _2\"></span>oor kunn<span class=\"_ _2\"></span>en onze gec<span class=\"_ _2\"></span>onsoli<span class=\"_ _2\"></span>dee<span class=\"_ _2\"></span>rde be<span class=\"_ _2\"></span>drijf<span class=\"_ _2\"></span>sresul<span class=\"_ _2\"></span>taten, die in euro word<span class=\"_ _2\"></span>en gerap<span class=\"_ _2\"></span>por<span class=\"_ _6\"></span>teerd, be\u00ef<span class=\"_ _2\"></span>nvloe<span class=\"_ _2\"></span>d worden do<span class=\"_ _2\"></span>or wisselk<span class=\"_ _0\"></span>oersschommelingen.V<span class=\"_ _0\"></span>eran<span class=\"_ _2\"></span>derin<span class=\"_ _2\"></span>gen in wis<span class=\"_ _2\"></span>selkoers<span class=\"_ _2\"></span>en kunne<span class=\"_ _2\"></span>n ook ee<span class=\"_ _2\"></span>n impac<span class=\"_ _2\"></span>t op lang<span class=\"_ _2\"></span>e t<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>rmijn heb<span class=\"_ _2\"></span>ben op onze verkoopvolumes. Bij<span class=\"_ _2\"></span>voorb<span class=\"_ _2\"></span>eeld, wannee<span class=\"_ _2\"></span>r er een l<span class=\"_ _2\"></span>angdu<span class=\"_ _2\"></span>rige on<span class=\"_ _2\"></span>twaard<span class=\"_ _2\"></span>ing is van de euro, kunnen o<span class=\"_ _2\"></span>nze volumes s<span class=\"_ _2\"></span>tijgen do<span class=\"_ _2\"></span>ordat we c<span class=\"_ _2\"></span>ompe<span class=\"_ _2\"></span>titiever worden in d<span class=\"_ _2\"></span>e mark<span class=\"_ _2\"></span>ten bu<span class=\"_ _2\"></span>iten de eurozone. Daar<span class=\"_ _6\"></span>tegenover staat d<span class=\"_ _2\"></span>at een la<span class=\"_ _2\"></span>ngdur<span class=\"_ _2\"></span>ige vers<span class=\"_ _2\"></span>terking van de e<span class=\"_ _2\"></span>uro tot een daling van d<span class=\"_ _2\"></span>e verkoopvolume<span class=\"_ _2\"></span>s en prijzenc<span class=\"_ _2\"></span>oncu<span class=\"_ _2\"></span>rrentie kan leid<span class=\"_ _2\"></span>en in de mar<span class=\"_ _2\"></span>k<span class=\"_ _2\"></span>ten buiten Europa. De volg<span class=\"_ _2\"></span>ende t<span class=\"_ _2\"></span>abel toon<span class=\"_ _2\"></span>t de pos<span class=\"_ _2\"></span>ten die het m<span class=\"_ _2\"></span>ees<span class=\"_ _2\"></span>t worden blootgesteld<span class=\"_ _1a\"></span> aan wissel<span class=\"_ _0\"></span>koersrisico<span class=\"_ _1a\"></span>\u2019<span class=\"_ _0\"></span>s.(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _d4\"> </span>EU<span class=\"_ _2\"></span>R<span class=\"_ _145\"> </span>GBP<span class=\"_ _190\"> </span>USD<span class=\"_ _46\"> </span><span class=\"lsb4 wsb2\">TRY<span class=\"_ _75\"> </span><span class=\"ls72 ws70\">TOT<span class=\"_ _0\"></span>A<span class=\"_ _2\"></span>AL</span></span>Net<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>bloo<span class=\"_ _2\"></span>tst<span class=\"_ _2\"></span>ellin<span class=\"_ _2\"></span>g per 31 d<span class=\"_ _2\"></span>ecem<span class=\"_ _2\"></span>ber 20<span class=\"_ _2\"></span>22 voor voor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te (<span class=\"_ _2\"></span>9.<span class=\"_ _2\"></span>7<span class=\"_ _6\"></span>5<span class=\"_ _6\"></span>3<span class=\"_ _2\"></span>)<span class=\"_ _6f\"> </span>1<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>3<span class=\"_ _134\"> </span>14<span class=\"_ _2\"></span>.6<span class=\"_ _2\"></span>40<span class=\"_ _44\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _11f\"> </span><span class=\"ls4c ws4a\">6.<span class=\"_ _2\"></span>880</span></span>bedrijfsactiviteitenHand<span class=\"_ _2\"></span>els<span class=\"_ _2\"></span>- en overige vord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en<span class=\"_ _1f2\"> </span><span class=\"ls5a ws58\">7.<span class=\"_ _6\"></span>4<span class=\"_ _2\"></span>2<span class=\"_ _26\"></span>9<span class=\"_ _2\"></span> <span class=\"_ _66\"> </span></span>99 <span class=\"_ _126\"> </span><span class=\"ls58 ws56\">18.0<span class=\"_ _2\"></span>65 <span class=\"_ _92\"> </span></span>-<span class=\"_ _e4\"> </span><span class=\"ls57 ws55\">25.<span class=\"_ _2\"></span>593<span class=\"_ _2\"></span> </span>Liquide middele<span class=\"_ _2\"></span>n<span class=\"_ _1f3\"> </span>21.353 <span class=\"_ _12c\"> </span>2<span class=\"_ _2\"></span>.0<span class=\"_ _2\"></span>59 <span class=\"_ _32\"> </span>1<span class=\"_ _6\"></span>5<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>76<span class=\"_ _2\"></span> <span class=\"_ _44\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _92\"> </span><span class=\"ls53 ws51\">38.488<span class=\"_ _2\"></span> </span></span>Hand<span class=\"_ _2\"></span>els<span class=\"_ _2\"></span>- en overige s<span class=\"_ _2\"></span>chuld<span class=\"_ _2\"></span>en<span class=\"_ _a\"> </span><span class=\"ls69 ws67\">(38<span class=\"_ _2\"></span>.5<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>5)<span class=\"_ _11e\"> </span><span class=\"lsd wsd\">(<span class=\"_ _2\"></span>165)<span class=\"_ _134\"> </span></span>(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>50<span class=\"_ _2\"></span>2)<span class=\"_ _67\"> </span></span>-<span class=\"_ _92\"> </span><span class=\"ls6 ws6\">(57<span class=\"_ _24\"></span>.201<span class=\"_ _0\"></span>)</span>Net<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>bloo<span class=\"_ _2\"></span>tst<span class=\"_ _2\"></span>ellin<span class=\"_ _2\"></span>g per 31 d<span class=\"_ _2\"></span>ecem<span class=\"_ _2\"></span>ber 20<span class=\"_ _2\"></span>21 voor voor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te 12<span class=\"_ _6\"></span>.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>41<span class=\"_ _154\"> </span>3.385<span class=\"_ _6f\"> </span>1<span class=\"_ _2\"></span>7.<span class=\"_ _2\"></span>1<span class=\"_ _6\"></span>2<span class=\"_ _6\"></span>0<span class=\"_ _45\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _e5\"> </span><span class=\"ls89 ws87\">3<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>6</span></span>bedrijfsactiviteitenHand<span class=\"_ _2\"></span>els<span class=\"_ _2\"></span>- en overige vord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en<span class=\"_ _ef\"> </span>8.803 <span class=\"_ _145\"> </span>86 <span class=\"_ _126\"> </span><span class=\"ls90 ws8e\">15<span class=\"_ _2\"></span>.393<span class=\"_ _2\"></span> <span class=\"_ _92\"> </span></span>-<span class=\"_ _11f\"> </span><span class=\"ls57 ws55\">24.<span class=\"_ _2\"></span>281 </span>Liquide middele<span class=\"_ _2\"></span>n<span class=\"_ _4d\"> </span><span class=\"ls0 ws0\">25.820 <span class=\"_ _75\"> </span><span class=\"ls4f ws4d\">4.5<span class=\"_ _2\"></span>58 <span class=\"_ _154\"> </span><span class=\"ls57 ws55\">2<span class=\"_ _2\"></span>1.<span class=\"_ _2\"></span>016 <span class=\"_ _1d3\"> </span></span></span>-<span class=\"_ _11f\"> </span><span class=\"ls6 ws6\">51.39<span class=\"_ _0\"></span>4 </span></span>Hand<span class=\"_ _2\"></span>els<span class=\"_ _2\"></span>- en overige s<span class=\"_ _2\"></span>chuld<span class=\"_ _2\"></span>en<span class=\"_ _1f4\"> </span>(2<span class=\"_ _2\"></span>2.1<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>2)<span class=\"_ _75\"> </span>(<span class=\"_ _6\"></span>1.<span class=\"_ _2\"></span>25<span class=\"_ _2\"></span>9)<span class=\"_ _e7\"> </span><span class=\"ls66 ws64\">(<span class=\"_ _26\"></span>1<span class=\"_ _2\"></span>9.<span class=\"_ _26\"></span>2<span class=\"_ _2\"></span>8<span class=\"_ _6\"></span>8<span class=\"_ _6\"></span>)<span class=\"_ _92\"> </span></span>-<span class=\"_ _66\"> </span><span class=\"lsb1 wsaf\">(4<span class=\"_ _2\"></span>2.<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>9)</span>T<span class=\"_ _24\"></span>ota<span class=\"_ _2\"></span>al stopgezette bedrijfsac<span class=\"_ _2\"></span>tiviteiten<span class=\"_ _40\"> </span>(42<span class=\"_ _2\"></span>.<span class=\"_ _6\"></span>83<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>)<span class=\"_ _94\"> </span>(1<span class=\"_ _2\"></span>.026)<span class=\"_ _98\"> </span>(5.<span class=\"_ _2\"></span>010)<span class=\"_ _121\"> </span><span class=\"ls63 ws61\">1.1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>9 <span class=\"_ _1e7\"> </span><span class=\"lsab wsa9\">(<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>7.<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>5<span class=\"_ _6\"></span>)</span></span>De volg<span class=\"_ _2\"></span>ende t<span class=\"_ _2\"></span>abel g<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>e sensib<span class=\"_ _2\"></span>iliteitsa<span class=\"_ _2\"></span>nalyse we<span class=\"_ _2\"></span>er van de eind<span class=\"_ _2\"></span>ejaars<span class=\"_ _2\"></span>balans in G<span class=\"_ _2\"></span>BP en USD als d<span class=\"_ _2\"></span>e euro met 1<span class=\"_ _2\"></span>0% ver<span class=\"_ _2\"></span>z<span class=\"_ _2\"></span>wak<span class=\"_ _2\"></span>t.(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _9e\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _5f\"> </span>2021</span>In GBP<span class=\"_ _1dd\"> </span>221 <span class=\"_ _154\"> </span><span class=\"ls75 ws73\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.6<span class=\"_ _2\"></span>01)</span>Wijziging<span class=\"_ _2\"></span>en in re\u00eb<span class=\"_ _2\"></span>le waarde van -<span class=\"_ _66\"> </span><span class=\"ls8a ws88\">(<span class=\"_ _6\"></span>1<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>)</span>afgeleide<span class=\"_ _0\"></span> financi\u00eble instru<span class=\"_ _0\"></span>m<span class=\"_ _2\"></span>ent<span class=\"_ _0\"></span>enWijziging i<span class=\"_ _2\"></span>n boe<span class=\"_ _2\"></span>kwa<span class=\"_ _2\"></span>arde van 221 <span class=\"_ _174\"> </span><span class=\"ls8a ws88\">3<span class=\"_ _2\"></span>76<span class=\"_ _6\"></span> <span class=\"_ _0\"></span></span>mone<span class=\"_ _2\"></span>taire activa en p<span class=\"_ _2\"></span>assivaIn USD<span class=\"_ _184\"> </span><span class=\"ls56 ws54\">1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>62<span class=\"_ _2\"></span>7 <span class=\"_ _12c\"> </span><span class=\"ls89 ws87\">1<span class=\"_ _2\"></span>.90<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span> </span></span>Wijziging<span class=\"_ _2\"></span>en in re\u00eb<span class=\"_ _2\"></span>le waarde van -<span class=\"_ _6e\"> </span>-afgeleide<span class=\"_ _0\"></span> financi\u00eble instru<span class=\"_ _0\"></span>m<span class=\"_ _2\"></span>ent<span class=\"_ _0\"></span>enWijziging i<span class=\"_ _2\"></span>n boe<span class=\"_ _2\"></span>kwa<span class=\"_ _2\"></span>arde van 1<span class=\"_ _2\"></span>.62<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span> <span class=\"_ _6f\"> </span><span class=\"ls0 ws0\">1.<span class=\"_ _0\"></span>902 </span>mone<span class=\"_ _2\"></span>taire activa en p<span class=\"_ _2\"></span>assivaDe volg<span class=\"_ _2\"></span>ende t<span class=\"_ _2\"></span>abel g<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>e sensib<span class=\"_ _2\"></span>iliteitsa<span class=\"_ _2\"></span>nalyse we<span class=\"_ _2\"></span>er van de eind<span class=\"_ _2\"></span>ejaars<span class=\"_ _2\"></span>balans in G<span class=\"_ _2\"></span>BP en USD als d<span class=\"_ _2\"></span>e euro met 1<span class=\"_ _2\"></span>0% verst<span class=\"_ _0\"></span>erk<span class=\"_ _2\"></span>t:(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _9e\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _5f\"> </span>2021</span>In GBP<span class=\"_ _17b\"> </span><span class=\"ls44 ws42\">(<span class=\"_ _2\"></span>181)<span class=\"_ _1e\"> </span><span class=\"ls9c ws9a\">1.310</span></span>Wijziging<span class=\"_ _2\"></span>en in re\u00eb<span class=\"_ _2\"></span>le waarde van -<span class=\"_ _11a\"> </span><span class=\"ls69 ws67\">1.<span class=\"_ _2\"></span>61<span class=\"_ _2\"></span>8</span>afgeleide<span class=\"_ _0\"></span> financi\u00eble instru<span class=\"_ _0\"></span>m<span class=\"_ _2\"></span>ent<span class=\"_ _0\"></span>enWijziging i<span class=\"_ _2\"></span>n boe<span class=\"_ _2\"></span>kwa<span class=\"_ _2\"></span>arde van (<span class=\"_ _2\"></span>181)<span class=\"_ _127\"> </span><span class=\"ls69 ws67\">(30<span class=\"_ _2\"></span>8)</span>mone<span class=\"_ _2\"></span>taire activa en p<span class=\"_ _2\"></span>assivaIn USD<span class=\"_ _1f5\"> </span><span class=\"ls44 ws42\">(1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>331)<span class=\"_ _7c\"> </span><span class=\"ls9c ws9a\">(1.556<span class=\"_ _0\"></span>)</span></span>Wijziging<span class=\"_ _2\"></span>en in re\u00eb<span class=\"_ _2\"></span>le waarde van -<span class=\"_ _6e\"> </span>-afgeleide<span class=\"_ _0\"></span> financi\u00eble instru<span class=\"_ _0\"></span>m<span class=\"_ _2\"></span>ent<span class=\"_ _0\"></span>enWijziging i<span class=\"_ _2\"></span>n boe<span class=\"_ _2\"></span>kwa<span class=\"_ _2\"></span>arde van (<span class=\"_ _2\"></span>1.<span class=\"_ _2\"></span>331)<span class=\"_ _e7\"> </span><span class=\"ls5b ws59\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>6)</span>mone<span class=\"_ _2\"></span>taire activa en p<span class=\"_ _2\"></span>assivaRisic<span class=\"_ _2\"></span>o in verban<span class=\"_ _2\"></span>d me<span class=\"_ _2\"></span>t de gro<span class=\"_ _2\"></span>ndst<span class=\"_ _2\"></span>of<span class=\"_ _2\"></span>fenp<span class=\"_ _2\"></span>rijzenWe zijn blootge<span class=\"_ _2\"></span>steld aan s<span class=\"_ _2\"></span>chom<span class=\"_ _2\"></span>meling<span class=\"_ _2\"></span>en in de p<span class=\"_ _2\"></span>rijs van bel<span class=\"_ _2\"></span>angrijke gronds<span class=\"_ _2\"></span>toffe<span class=\"_ _2\"></span>n die worden g<span class=\"_ _2\"></span>ebru<span class=\"_ _2\"></span>ik<span class=\"_ _2\"></span>t in het pr<span class=\"_ _1a\"></span>oductiepr<span class=\"_ _0\"></span>oces. In 2022, vooral do<span class=\"_ _2\"></span>or de invlo<span class=\"_ _2\"></span>ed van ho<span class=\"_ _2\"></span>gere p<span class=\"_ _2\"></span>rijzen, ver<span class=\"_ _2\"></span>tege<span class=\"_ _2\"></span>nwoordig<span class=\"_ _2\"></span>den de gro<span class=\"_ _2\"></span>ndstof<span class=\"_ _2\"></span>fenkosten 48,1% v<span class=\"_ _0\"></span>a<span class=\"_ _2\"></span>n de omzet van de voo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tgezet<span class=\"_ _2\"></span>te bedr<span class=\"_ _2\"></span>ijfsa<span class=\"_ _2\"></span>ctivi<span class=\"_ _2\"></span>teiten, in vergelij<span class=\"_ _2\"></span>king me<span class=\"_ _2\"></span>t 41,4<span class=\"_ _0\"></span>% vorig ja<span class=\"_ _2\"></span>ar<span class=\"_ _0\"></span>. Aangezien h<span class=\"_ _2\"></span>et vermo<span class=\"_ _2\"></span>gen van de groep o<span class=\"_ _2\"></span>m stijgin<span class=\"_ _2\"></span>gen van de gron<span class=\"_ _2\"></span>dstof<span class=\"_ _2\"></span>fenp<span class=\"_ _2\"></span>rijzen door te b<span class=\"_ _2\"></span>erekenen me<span class=\"_ _2\"></span>esta<span class=\"_ _2\"></span>l ver<span class=\"_ _2\"></span>tragin<span class=\"_ _2\"></span>g oplo<span class=\"_ _2\"></span>opt, he<span class=\"_ _2\"></span>bbe<span class=\"_ _2\"></span>n wijziging<span class=\"_ _2\"></span>en in de gron<span class=\"_ _2\"></span>dstof<span class=\"_ _2\"></span>fenkosten doo<span class=\"_ _2\"></span>rgaans e<span class=\"_ _2\"></span>en impa<span class=\"_ _2\"></span>ct op de b<span class=\"_ _2\"></span>rutomarg<span class=\"_ _2\"></span>e van de groep.Als de pri<span class=\"_ _2\"></span>jzen van onze voornaams<span class=\"_ _2\"></span>te grondstof<span class=\"_ _2\"></span>fen 10<span class=\"_ _2\"></span>% hog<span class=\"_ _2\"></span>er (lag<span class=\"_ _2\"></span>er) waren gewee<span class=\"_ _2\"></span>st, zou de ge<span class=\"_ _2\"></span>corri<span class=\"_ _2\"></span>gee<span class=\"_ _2\"></span>rde EBITD<span class=\"_ _0\"></span>A ongeve<span class=\"_ _2\"></span>er \u20ac 9 miljo<span class=\"_ _2\"></span>en lage<span class=\"_ _2\"></span>r (hog<span class=\"_ _2\"></span>er) zijn gewee<span class=\"_ _2\"></span>st voor de voor<span class=\"_ _2\"></span>tg<span class=\"_ _2\"></span>ezette be<span class=\"_ _2\"></span>drij<span class=\"_ _2\"></span>fsacti<span class=\"_ _2\"></span>viteiten als h<span class=\"_ _2\"></span>et mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt gee<span class=\"_ _2\"></span>n risico<span class=\"_ _2\"></span>bep<span class=\"_ _2\"></span>erkende m<span class=\"_ _2\"></span>aatrege<span class=\"_ _2\"></span>len ha<span class=\"_ _2\"></span>d geno<span class=\"_ _2\"></span>men. D<span class=\"_ _2\"></span>eze impact werd be<span class=\"_ _2\"></span>paal<span class=\"_ _2\"></span>d door d<span class=\"_ _2\"></span>e volumes van o<span class=\"_ _2\"></span>nze voornaams<span class=\"_ _2\"></span>te gronds<span class=\"_ _2\"></span>toffe<span class=\"_ _2\"></span>n te vermenigv<span class=\"_ _2\"></span>uldig<span class=\"_ _2\"></span>en met e<span class=\"_ _2\"></span>en af<span class=\"_ _2\"></span>wijk<span class=\"_ _2\"></span>ing van 10% op d<span class=\"_ _2\"></span>e gemid<span class=\"_ _2\"></span>del<span class=\"_ _2\"></span>de aankoopp<span class=\"_ _2\"></span>rijs van die gron<span class=\"_ _2\"></span>dstof<span class=\"_ _2\"></span>fen voor he<span class=\"_ _2\"></span>t jaar<span class=\"_ _0\"></span>. Bij de se<span class=\"_ _2\"></span>nsibili<span class=\"_ _2\"></span>teitsbe<span class=\"_ _2\"></span>rekening wordt re<span class=\"_ _2\"></span>kening geho<span class=\"_ _2\"></span>uden m<span class=\"_ _2\"></span>et het t<span class=\"_ _2\"></span>yp<span class=\"_ _2\"></span>ische tijd<span class=\"_ _2\"></span>sverloo<span class=\"_ _2\"></span>p tussen d<span class=\"_ _2\"></span>e aankoop van gronds<span class=\"_ _2\"></span>toffen e<span class=\"_ _2\"></span>n de ver<span class=\"_ _2\"></span>werk<span class=\"_ _2\"></span>ing van de gron<span class=\"_ _2\"></span>dstofkosten ten opzichte van de verkoop. Wanneer wij g<span class=\"_ _2\"></span>ebru<span class=\"_ _2\"></span>ikmaken van afdek<span class=\"_ _2\"></span>king, do<span class=\"_ _2\"></span>en wij d<span class=\"_ _2\"></span>at mee<span class=\"_ _2\"></span>stal do<span class=\"_ _2\"></span>or met o<span class=\"_ _2\"></span>nze leverancier<span class=\"_ _2\"></span>s contrac<span class=\"_ _2\"></span>ten met een vaste pr<span class=\"_ _2\"></span>ijs af te sluiten. In 2022 of 2021 werde<span class=\"_ _2\"></span>n geen derg<span class=\"_ _2\"></span>elijke contracten afge<span class=\"_ _2\"></span>sloten.RenterisicoOns renteris<span class=\"_ _2\"></span>ico ho<span class=\"_ _2\"></span>udt voo<span class=\"_ _2\"></span>ral verban<span class=\"_ _2\"></span>d met de ex<span class=\"_ _2\"></span>tern<span class=\"_ _2\"></span>e schul<span class=\"_ _2\"></span>den die e<span class=\"_ _2\"></span>en variab<span class=\"_ _2\"></span>ele rente he<span class=\"_ _2\"></span>bbe<span class=\"_ _2\"></span>n. Zonder de i<span class=\"_ _2\"></span>mpact van IFRS 16 (<span class=\"_ _0\"></span>m<span class=\"_ _2\"></span>et uit<span class=\"_ _2\"></span>zonder<span class=\"_ _2\"></span>ing van sal<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>-an<span class=\"_ _2\"></span>d-<span class=\"_ _2\"></span>le<span class=\"_ _2\"></span>aseba<span class=\"_ _2\"></span>ck) zijn enkel de be<span class=\"_ _2\"></span>drage<span class=\"_ _2\"></span>n die wij le<span class=\"_ _2\"></span>nen on<span class=\"_ _2\"></span>der de Su<span class=\"_ _2\"></span>per Se<span class=\"_ _2\"></span>nior Revolving C<span class=\"_ _2\"></span>redit Facil<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y en de b<span class=\"_ _2\"></span>edra<span class=\"_ _2\"></span>gen on<span class=\"_ _2\"></span>der onze factoring<span class=\"_ _2\"></span>overeenkomsten ond<span class=\"_ _2\"></span>erhev<span class=\"_ _2\"></span>ig aan ee<span class=\"_ _2\"></span>n variabe<span class=\"_ _2\"></span>le rente, aangezien d<span class=\"_ _2\"></span>e Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes een vas<span class=\"_ _2\"></span>te rente heb<span class=\"_ _2\"></span>ben. W<span class=\"_ _2\"></span>ij hebb<span class=\"_ _2\"></span>en da<span class=\"_ _2\"></span>arom tijdens d<span class=\"_ _2\"></span>e versla<span class=\"_ _2\"></span>gper<span class=\"_ _2\"></span>iode g<span class=\"_ _2\"></span>een gebr<span class=\"_ _2\"></span>uik gem<span class=\"_ _2\"></span>aak<span class=\"_ _2\"></span>t van renteswaps voo<span class=\"_ _2\"></span>r onze financ<span class=\"_ _2\"></span>iering. De volg<span class=\"_ _2\"></span>ende t<span class=\"_ _2\"></span>abel g<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>e sensib<span class=\"_ _2\"></span>iliteitsa<span class=\"_ _2\"></span>nalyse we<span class=\"_ _2\"></span>er van de rentekosten en -<span class=\"_ _2\"></span>op<span class=\"_ _2\"></span>brengs<span class=\"_ _2\"></span>ten bij een ve<span class=\"_ _2\"></span>rschui<span class=\"_ _2\"></span>ving van 25 basispun<span class=\"_ _2\"></span>ten in de EUR-ren<span class=\"_ _2\"></span>tecur<span class=\"_ _2\"></span>ve.  De Sup<span class=\"_ _2\"></span>er Senio<span class=\"_ _2\"></span>r Revolving C<span class=\"_ _2\"></span>redit Facil<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y wordt m<span class=\"_ _2\"></span>omen<span class=\"_ _2\"></span>teel niet op<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>omen in cash, du<span class=\"_ _2\"></span>s een stij<span class=\"_ _2\"></span>ging van de ren<span class=\"_ _2\"></span>te heef<span class=\"_ _2\"></span>t ge<span class=\"_ _2\"></span>en imp<span class=\"_ _2\"></span>act en de impa<span class=\"_ _2\"></span>ct van 25 basispu<span class=\"_ _2\"></span>nten op de factorin<span class=\"_ _2\"></span>g is lage<span class=\"_ _2\"></span>r dan 0,<span class=\"_ _0\"></span>1 miljoen. 31 december 2022<span class=\"ff5e sc1\">  </span>25 basispunten 25 basispunten neerwaar<span class=\"_ _2\"></span>tse opwaartse (In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)verschuiving in verschuiving in EUR-rentecur<span class=\"_ _2\"></span>veEUR-rentecur<span class=\"_ _2\"></span>veT<span class=\"_ _0\"></span>otale im<span class=\"_ _2\"></span>pac<span class=\"_ _2\"></span>t op rentekosten<span class=\"_ _0\"></span>/-(50)<span class=\"_ _81\"> </span><span class=\"ls2 ws2\">50</span>opbrengstenNiet<span class=\"_ _0\"></span>-afgeleide financi\u00eble (50)<span class=\"_ _112\"> </span><span class=\"ls0 ws0\">50 </span>verplic<span class=\"_ _2\"></span>htinge<span class=\"_ _2\"></span>n met variabele rente",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-142-4": {
   "value": "K<span class=\"_ _0\"></span>wal<span class=\"_ _2\"></span>itat<span class=\"_ _2\"></span>ieve en kwan<span class=\"_ _2\"></span>tita<span class=\"_ _2\"></span>tieve toel<span class=\"_ _2\"></span>icht<span class=\"_ _2\"></span>inge<span class=\"_ _2\"></span>n over liquiditeitsrisicoWij zien c<span class=\"_ _2\"></span>entraal toe op d<span class=\"_ _2\"></span>e kasstroo<span class=\"_ _2\"></span>mprogn<span class=\"_ _2\"></span>oses e<span class=\"_ _2\"></span>n liquid<span class=\"_ _2\"></span>iteitsvereis<span class=\"_ _2\"></span>ten om er<span class=\"_ _2\"></span>voor te zorgen d<span class=\"_ _2\"></span>at wij over voldo<span class=\"_ _2\"></span>ende g<span class=\"_ _2\"></span>eldmi<span class=\"_ _2\"></span>ddel<span class=\"_ _2\"></span>en be<span class=\"_ _2\"></span>schik<span class=\"_ _2\"></span>ken om aan onze ope<span class=\"_ _2\"></span>ratione<span class=\"_ _2\"></span>le beh<span class=\"_ _2\"></span>oef<span class=\"_ _6\"></span>ten te v<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>ldo<span class=\"_ _2\"></span>en en om tege<span class=\"_ _2\"></span>lijker<span class=\"_ _2\"></span>tijd altijd vol<span class=\"_ _2\"></span>doe<span class=\"_ _2\"></span>nde b<span class=\"_ _2\"></span>eweging<span class=\"_ _2\"></span>sruimte te beho<span class=\"_ _2\"></span>uden o<span class=\"_ _2\"></span>p onze niet-op<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>omen toe<span class=\"_ _2\"></span>gezegde k<span class=\"_ _2\"></span>rediet<span class=\"_ _2\"></span>fa<span class=\"_ _2\"></span>cilitei<span class=\"_ _2\"></span>ten zodat wij kredi<span class=\"_ _2\"></span>etlimieten of convena<span class=\"_ _2\"></span>nten op onze kredi<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>facili<span class=\"_ _2\"></span>teit niet overschrijden.De b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>fsac<span class=\"_ _2\"></span>tivitei<span class=\"_ _2\"></span>ten van onze dochterond<span class=\"_ _2\"></span>erne<span class=\"_ _2\"></span>minge<span class=\"_ _2\"></span>n en de da<span class=\"_ _2\"></span>aruit re<span class=\"_ _2\"></span>sulteren<span class=\"_ _2\"></span>de instrom<span class=\"_ _2\"></span>en van kasmid<span class=\"_ _2\"></span>dele<span class=\"_ _2\"></span>n zijn onze bela<span class=\"_ _2\"></span>ngrijkste bron van li<span class=\"_ _2\"></span>quiditei<span class=\"_ _2\"></span>t. Dank<span class=\"_ _2\"></span>zij ons sys<span class=\"_ _2\"></span>teem van cashp<span class=\"_ _2\"></span>oolin<span class=\"_ _2\"></span>g kunnen w<span class=\"_ _2\"></span>ij profiteren van kasover<span class=\"_ _2\"></span>schot<span class=\"_ _2\"></span>ten van bep<span class=\"_ _2\"></span>aalde d<span class=\"_ _2\"></span>ochteron<span class=\"_ _2\"></span>dern<span class=\"_ _2\"></span>eming<span class=\"_ _2\"></span>en om de fin<span class=\"_ _2\"></span>anci\u00ebl<span class=\"_ _2\"></span>e beh<span class=\"_ _2\"></span>oef<span class=\"_ _6\"></span>ten van andere do<span class=\"_ _2\"></span>chteronde<span class=\"_ _2\"></span>rnemi<span class=\"_ _2\"></span>ngen te dek<span class=\"_ _2\"></span>ken. Wij be<span class=\"_ _2\"></span>leg<span class=\"_ _2\"></span>gen kasover<span class=\"_ _2\"></span>schot<span class=\"_ _2\"></span>ten in rented<span class=\"_ _2\"></span>ragen<span class=\"_ _2\"></span>de lop<span class=\"_ _2\"></span>end<span class=\"_ _2\"></span>e rek<span class=\"_ _0\"></span>eningen en k<span class=\"_ _0\"></span>or<span class=\"_ _2\"></span>teter<span class=\"_ _1a\"></span>mijndeposit<span class=\"_ _1a\"></span>o\u2019<span class=\"_ _0\"></span>s en<span class=\"_ _0\"></span> selecteren instrum<span class=\"_ _2\"></span>enten met e<span class=\"_ _2\"></span>en gep<span class=\"_ _2\"></span>aste ver<span class=\"_ _2\"></span>valdatum of li<span class=\"_ _2\"></span>quidi<span class=\"_ _2\"></span>teit om voldo<span class=\"_ _2\"></span>ende b<span class=\"_ _2\"></span>ewegin<span class=\"_ _2\"></span>gsruim<span class=\"_ _2\"></span>te t<span class=\"_ _0\"></span>e b<span class=\"_ _2\"></span>iede<span class=\"_ _2\"></span>n, zoals be<span class=\"_ _2\"></span>paald d<span class=\"_ _2\"></span>oor de boven<span class=\"_ _0\"></span>vermelde prognoses.Om te voldo<span class=\"_ _2\"></span>en aan onze verp<span class=\"_ _2\"></span>lichtin<span class=\"_ _2\"></span>gen inzake uits<span class=\"_ _2\"></span>tromen van kasmidd<span class=\"_ _2\"></span>elen, g<span class=\"_ _2\"></span>ebr<span class=\"_ _2\"></span>uiken wij indien n<span class=\"_ _2\"></span>odig kass<span class=\"_ _2\"></span>tromen uit b<span class=\"_ _2\"></span>edrij<span class=\"_ _2\"></span>fsa<span class=\"_ _2\"></span>ctivi<span class=\"_ _2\"></span>teiten en kredi<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>facili<span class=\"_ _2\"></span>teiten bij finan<span class=\"_ _2\"></span>ci\u00eble instelling<span class=\"_ _2\"></span>en. Daa<span class=\"_ _2\"></span>rnaas<span class=\"_ _2\"></span>t hebb<span class=\"_ _2\"></span>en wij m<span class=\"_ _2\"></span>et financ<span class=\"_ _2\"></span>i\u00eble instelling<span class=\"_ _2\"></span>en factorin<span class=\"_ _2\"></span>govereenkomsten ge<span class=\"_ _2\"></span>sloten, waarb<span class=\"_ _2\"></span>ij geld<span class=\"_ _2\"></span>midde<span class=\"_ _2\"></span>len aan o<span class=\"_ _2\"></span>ns be<span class=\"_ _2\"></span>schikb<span class=\"_ _2\"></span>aar worde<span class=\"_ _2\"></span>n ges<span class=\"_ _2\"></span>teld in ruil voor b<span class=\"_ _2\"></span>epaal<span class=\"_ _2\"></span>de do<span class=\"_ _2\"></span>or ons ge<span class=\"_ _2\"></span>gene<span class=\"_ _2\"></span>reerde h<span class=\"_ _2\"></span>ande<span class=\"_ _2\"></span>lsvorderin<span class=\"_ _2\"></span>gen.De be<span class=\"_ _2\"></span>langrij<span class=\"_ _2\"></span>kste <span class=\"_ _1a\"></span>financ<span class=\"_ _2\"></span>i\u00eble overeenkomsten pe<span class=\"_ _2\"></span>r 31 <span class=\"_ _0\"></span>d<span class=\"_ _2\"></span>ecem<span class=\"_ _2\"></span>ber<span class=\"_ _2\"></span> 2022 zijn de Senior Secure<span class=\"_ _2\"></span>d Notes (<span class=\"_ _1a\"></span>zie T<span class=\"_ _24\"></span>o<span class=\"_ _2\"></span>elichtin<span class=\"_ _2\"></span>g 21)<span class=\"_ _0\"></span>, de Supe<span class=\"_ _2\"></span>r Senior Revolving Cre<span class=\"_ _2\"></span>dit Facilit<span class=\"_ _2\"></span>y (zie T<span class=\"_ _24\"></span>oe<span class=\"_ _2\"></span>lichting 22) en de financ<span class=\"_ _2\"></span>i\u00eble leas<span class=\"_ _2\"></span>eovereen<span class=\"_ _2\"></span>komsten (<span class=\"_ _0\"></span>zie T<span class=\"_ _0\"></span>oelich<span class=\"_ _2\"></span>ting 23<span class=\"_ _0\"></span>).De volg<span class=\"_ _2\"></span>ende t<span class=\"_ _2\"></span>abel we<span class=\"_ _2\"></span>ersp<span class=\"_ _2\"></span>iege<span class=\"_ _2\"></span>lt alle c<span class=\"_ _2\"></span>ontractu<span class=\"_ _2\"></span>ele vaste betalin<span class=\"_ _2\"></span>gen die m<span class=\"_ _2\"></span>oeten vold<span class=\"_ _2\"></span>aan worde<span class=\"_ _2\"></span>n, alsoo<span class=\"_ _2\"></span>k terugb<span class=\"_ _2\"></span>etaling<span class=\"_ _2\"></span>en en rente voor<span class=\"_ _6\"></span>tv<span class=\"_ _2\"></span>loe<span class=\"_ _2\"></span>iend ui<span class=\"_ _2\"></span>t de erkende financ<span class=\"_ _2\"></span>i\u00eble verp<span class=\"_ _2\"></span>lichtin<span class=\"_ _2\"></span>gen. D<span class=\"_ _2\"></span>e toegel<span class=\"_ _2\"></span>ichte bed<span class=\"_ _2\"></span>ragen zijn niet-verdiscontee<span class=\"_ _2\"></span>rde net<span class=\"_ _2\"></span>tokasui<span class=\"_ _2\"></span>tstrome<span class=\"_ _2\"></span>n, gebas<span class=\"_ _2\"></span>eerd op de ma<span class=\"_ _2\"></span>rk<span class=\"_ _2\"></span>tomstan<span class=\"_ _2\"></span>dighe<span class=\"_ _2\"></span>den van 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2022. (In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)T<span class=\"_ _24\"></span>ussen<span class=\"ls0 ws0\"> </span>Min<span class=\"_ _2\"></span>der da<span class=\"_ _2\"></span>n  T<span class=\"_ _24\"></span>ussen <span class=\"ls0 ws0\"> </span>T<span class=\"_ _24\"></span>ussen <span class=\"ls0 ws0\"> </span>Mee<span class=\"_ _2\"></span>r dan   6 maan<span class=\"_ _2\"></span>den 6 maan<span class=\"_ _2\"></span>den1 en 2 jaa<span class=\"_ _2\"></span>r2 en 5 jaa<span class=\"_ _2\"></span>r5 jaar en 1 jaa<span class=\"_ _2\"></span>rT<span class=\"_ _0\"></span>otaal p<span class=\"_ _2\"></span>er 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2022 voo<span class=\"_ _2\"></span>r (<span class=\"_ _0\"></span>66.799<span class=\"_ _0\"></span>)<span class=\"_ _6b\"> </span>(<span class=\"_ _2\"></span>9.<span class=\"_ _6\"></span>7<span class=\"_ _2\"></span>8<span class=\"_ _6\"></span>8<span class=\"_ _6\"></span>)<span class=\"_ _1af\"> </span>(<span class=\"_ _2\"></span>139<span class=\"_ _0\"></span>.131)<span class=\"_ _43\"> </span><span class=\"ls72 ws70\">(2<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>44<span class=\"_ _2\"></span>3)<span class=\"_ _92\"> </span><span class=\"ls92 ws90\">(<span class=\"_ _2\"></span>9.<span class=\"_ _2\"></span>9<span class=\"_ _6\"></span>1<span class=\"_ _6\"></span>9<span class=\"_ _2\"></span>)</span></span>voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenSenio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes<span class=\"_ _1f7\"> </span>(5.<span class=\"_ _1a\"></span>090)<span class=\"_ _8\"> </span>(5.364)<span class=\"_ _3\"> </span>(<span class=\"_ _2\"></span>13<span class=\"_ _2\"></span>0.6<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>0)<span class=\"_ _e0\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _ac\"> </span><span class=\"ls8e ws8c\">(1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>39)</span></span>Supe<span class=\"_ _2\"></span>r Senior RC<span class=\"_ _2\"></span>F<span class=\"_ _1f1\"> </span><span class=\"ls69 ws67\">(82)<span class=\"_ _117\"> </span></span>-<span class=\"_ _100\"> </span>-<span class=\"_ _1a7\"> </span>-<span class=\"_ _18b\"> </span>-Lease<span class=\"_ _0\"></span>verplichtingen<span class=\"_ _3e\"> </span>(4.425)<span class=\"_ _ac\"> </span>(<span class=\"_ _0\"></span>4<span class=\"_ _2\"></span>.425)<span class=\"_ _af\"> </span>(8<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>481<span class=\"_ _2\"></span>)<span class=\"_ _71\"> </span><span class=\"lsb4 wsb2\">(25.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>3)<span class=\"_ _92\"> </span><span class=\"ls40 ws3e\">(<span class=\"_ _1a\"></span>8.080)</span></span>Hand<span class=\"_ _2\"></span>els<span class=\"_ _2\"></span>- en overige s<span class=\"_ _2\"></span>chuld<span class=\"_ _2\"></span>en <span class=\"_ _81\"> </span>(<span class=\"_ _0\"></span>57<span class=\"_ _0\"></span>.20<span class=\"_ _0\"></span>1)<span class=\"_ _109\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _100\"> </span>-<span class=\"_ _10f\"> </span>-<span class=\"_ _1f8\"> </span>-</span>Onze financi<span class=\"_ _2\"></span>erings<span class=\"_ _2\"></span>overeenkomsten met ex<span class=\"_ _2\"></span>terne par<span class=\"_ _2\"></span>tij<span class=\"_ _2\"></span>en omvatten verp<span class=\"_ _2\"></span>lichting<span class=\"_ _2\"></span>en, bep<span class=\"_ _2\"></span>erk<span class=\"_ _2\"></span>ingen en co<span class=\"_ _2\"></span>nvenanten die een nade<span class=\"_ _2\"></span>lige impac<span class=\"_ _2\"></span>t kunnen heb<span class=\"_ _2\"></span>ben op onze activ<span class=\"_ _2\"></span>iteiten, financ<span class=\"_ _2\"></span>i\u00eble situ<span class=\"_ _2\"></span>atie en operati<span class=\"_ _2\"></span>onele res<span class=\"_ _2\"></span>ultaten, als we ze <span class=\"_ _1a\"></span>niet kunne<span class=\"_ _2\"></span>n naleven.Mee<span class=\"_ _2\"></span>r bep<span class=\"_ _2\"></span>aald omvat de Su<span class=\"_ _2\"></span>per Se<span class=\"_ _2\"></span>nior Revolvin<span class=\"_ _2\"></span>g Credi<span class=\"_ _2\"></span>t Facilit<span class=\"_ _2\"></span>y e<span class=\"_ _2\"></span>en \u2018springen<span class=\"_ _2\"></span>de' schuldgraa<span class=\"_ _2\"></span>dco<span class=\"_ _2\"></span>nvenant op 6,5x, die evenwel enkel bij het k<span class=\"_ _2\"></span>war<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>aalein<span class=\"_ _2\"></span>de word<span class=\"_ _2\"></span>t getest en vo<span class=\"_ _2\"></span>oropg<span class=\"_ _2\"></span>esteld d<span class=\"_ _2\"></span>at mee<span class=\"_ _2\"></span>r dan 30% van de Sup<span class=\"_ _2\"></span>er Seni<span class=\"_ _2\"></span>or Revolving C<span class=\"_ _2\"></span>redi<span class=\"_ _2\"></span>t Facilit<span class=\"_ _2\"></span>y op dat mom<span class=\"_ _2\"></span>ent is aan<span class=\"_ _2\"></span>gewend<span class=\"_ _2\"></span>, zoals het geval was ein<span class=\"_ _2\"></span>d dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2022. De schul<span class=\"_ _2\"></span>dgraad o<span class=\"_ _2\"></span>p het ein<span class=\"_ _2\"></span>de van het jaa<span class=\"_ _2\"></span>r bed<span class=\"_ _2\"></span>roeg 4,0x. De volg<span class=\"_ _2\"></span>ende t<span class=\"_ _2\"></span>abel we<span class=\"_ _2\"></span>ersp<span class=\"_ _2\"></span>iege<span class=\"_ _2\"></span>lt alle c<span class=\"_ _2\"></span>ontractu<span class=\"_ _2\"></span>ele vaste bet<span class=\"_ _2\"></span>alinge<span class=\"_ _2\"></span>n die moe<span class=\"_ _2\"></span>ten voldaan word<span class=\"_ _2\"></span>en, also<span class=\"_ _2\"></span>ok terugb<span class=\"_ _2\"></span>etalin<span class=\"_ _2\"></span>gen en rente voor<span class=\"_ _6\"></span>tv<span class=\"_ _2\"></span>loei<span class=\"_ _2\"></span>end ui<span class=\"_ _2\"></span>t de erkende fin<span class=\"_ _2\"></span>anci\u00eb<span class=\"_ _2\"></span>le verpli<span class=\"_ _2\"></span>chtinge<span class=\"_ _2\"></span>n. De toe<span class=\"_ _2\"></span>gelich<span class=\"_ _2\"></span>te bedrag<span class=\"_ _2\"></span>en zijn niet-verdisco<span class=\"_ _2\"></span>nteerde net<span class=\"_ _2\"></span>tokasui<span class=\"_ _2\"></span>tstromen, g<span class=\"_ _2\"></span>ebas<span class=\"_ _2\"></span>eerd op d<span class=\"_ _2\"></span>e mark<span class=\"_ _2\"></span>tomst<span class=\"_ _2\"></span>andigh<span class=\"_ _2\"></span>ede<span class=\"_ _2\"></span>n van 31 decemb<span class=\"_ _2\"></span>er 2021.  (In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)T<span class=\"_ _24\"></span>ussen <span class=\"ls0 ws0\"> </span>Min<span class=\"_ _2\"></span>der da<span class=\"_ _2\"></span>n  T<span class=\"_ _24\"></span>ussen <span class=\"ls0 ws0\"> </span>T<span class=\"_ _24\"></span>ussen <span class=\"ls0 ws0\"> </span>Mee<span class=\"_ _2\"></span>r dan  6 maan<span class=\"_ _2\"></span>den  6 maan<span class=\"_ _2\"></span>den1 en 2 jaa<span class=\"_ _2\"></span>r2 en 5 jaa<span class=\"_ _2\"></span>r5 jaaren 1 jaa<span class=\"_ _2\"></span>rT<span class=\"_ _0\"></span>otaal p<span class=\"_ _2\"></span>er 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2021 voo<span class=\"_ _2\"></span>r (1<span class=\"_ _2\"></span>08<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>823)<span class=\"_ _77\"> </span>(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>9)<span class=\"_ _1eb\"> </span><span class=\"ls72 ws70\">(24<span class=\"_ _2\"></span>0.<span class=\"_ _2\"></span>322<span class=\"_ _2\"></span>)<span class=\"_ _66\"> </span>(22<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>395<span class=\"_ _2\"></span>)<span class=\"_ _190\"> </span><span class=\"ls89 ws87\">(<span class=\"_ _6\"></span>1<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>6)</span></span>voortgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenSenio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes<span class=\"_ _1f9\"> </span>(<span class=\"_ _2\"></span>9.<span class=\"_ _6\"></span>0<span class=\"_ _6\"></span>9<span class=\"_ _6\"></span>6<span class=\"_ _6\"></span>)<span class=\"_ _47\"> </span>(9<span class=\"_ _0\"></span>.142)<span class=\"_ _76\"> </span>(2<span class=\"_ _2\"></span>32.<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>57<span class=\"_ _2\"></span>)<span class=\"_ _e0\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _d3\"> </span><span class=\"ls90 ws8e\">(<span class=\"_ _2\"></span>1.<span class=\"_ _2\"></span>80<span class=\"_ _2\"></span>0)</span></span>Bentley RCF<span class=\"_ _188\"> </span>(<span class=\"_ _2\"></span>7<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>96<span class=\"_ _2\"></span>0)<span class=\"_ _18f\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _1fa\"> </span>-<span class=\"_ _10f\"> </span>-<span class=\"_ _1f8\"> </span>-</span>Supe<span class=\"_ _2\"></span>r Senior RC<span class=\"_ _2\"></span>F<span class=\"_ _1fb\"> </span>(<span class=\"_ _0\"></span>45.090)<span class=\"_ _6d\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _100\"> </span>-<span class=\"_ _10f\"> </span>-<span class=\"_ _1f8\"> </span>-</span>Lease<span class=\"_ _0\"></span>verplichtingen<span class=\"_ _3e\"> </span>(3.<span class=\"_ _2\"></span>696)<span class=\"_ _ac\"> </span>(3<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>696)<span class=\"_ _af\"> </span>(<span class=\"_ _6\"></span>7.<span class=\"_ _6\"></span>4<span class=\"_ _26\"></span>6<span class=\"_ _6\"></span>5<span class=\"_ _6\"></span>)<span class=\"_ _128\"> </span><span class=\"lsb4 wsb2\">(22<span class=\"_ _2\"></span>.3<span class=\"_ _2\"></span>95)<span class=\"_ _44\"> </span><span class=\"ls4f ws4d\">(<span class=\"_ _2\"></span>14.166)</span></span>Hand<span class=\"_ _2\"></span>els<span class=\"_ _2\"></span>- en overige s<span class=\"_ _2\"></span>chuld<span class=\"_ _2\"></span>en <span class=\"_ _117\"> </span><span class=\"lsb1 wsaf\">(4<span class=\"_ _2\"></span>2.<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>9)<span class=\"_ _108\"> </span></span>-<span class=\"_ _100\"> </span>-<span class=\"_ _1a7\"> </span>-<span class=\"_ _1f8\"> </span>-Bruto afgewik<span class=\"_ _2\"></span>kelde afgel<span class=\"_ _2\"></span>eide fin<span class=\"_ _2\"></span>anci\u00eb<span class=\"_ _2\"></span>le (14<span class=\"_ _2\"></span>.051)<span class=\"_ _d3\"> </span>(<span class=\"_ _2\"></span>1.033)<span class=\"_ _18f\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _10f\"> </span>-<span class=\"_ _1f8\"> </span>-</span>instrum<span class=\"_ _2\"></span>enten \u2013 uits<span class=\"_ _2\"></span>tromenBruto afgewik<span class=\"_ _2\"></span>kelde afgel<span class=\"_ _2\"></span>eide fin<span class=\"_ _2\"></span>anci\u00eb<span class=\"_ _2\"></span>le 13<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>9 <span class=\"_ _119\"> </span><span class=\"ls0 ws0\">1.021 <span class=\"_ _1a5\"> </span>-<span class=\"_ _1a7\"> </span>-<span class=\"_ _1f8\"> </span>-</span>instrum<span class=\"_ _2\"></span>enten \u2013 instrom<span class=\"_ _2\"></span>enEen sleu<span class=\"_ _2\"></span>telfactor in het b<span class=\"_ _2\"></span>ehou<span class=\"_ _2\"></span>den van ee<span class=\"_ _2\"></span>n sterke financi\u00eb<span class=\"_ _2\"></span>le pos<span class=\"_ _2\"></span>itie is onze kre<span class=\"_ _2\"></span>dietbe<span class=\"_ _2\"></span>oord<span class=\"_ _2\"></span>eling die o<span class=\"_ _2\"></span>nder a<span class=\"_ _2\"></span>ndere word<span class=\"_ _2\"></span>t be\u00efnvl<span class=\"_ _2\"></span>oed d<span class=\"_ _2\"></span>oor onze kapi<span class=\"_ _2\"></span>taals<span class=\"_ _2\"></span>tructuur<span class=\"_ _0\"></span>, d<span class=\"_ _2\"></span>e winstgeven<span class=\"_ _2\"></span>dheid, h<span class=\"_ _2\"></span>et vermo<span class=\"_ _2\"></span>gen om ka<span class=\"_ _2\"></span>sstrome<span class=\"_ _2\"></span>n te genereren<span class=\"_ _2\"></span>, de geo<span class=\"_ _2\"></span>grafisch<span class=\"_ _2\"></span>e en klanten<span class=\"_ _2\"></span>diversi<span class=\"_ _2\"></span>ficatie en o<span class=\"_ _2\"></span>nze concur<span class=\"_ _2\"></span>renti\u00eble m<span class=\"_ _2\"></span>ark<span class=\"_ _2\"></span>tpo<span class=\"_ _2\"></span>sitie. D<span class=\"_ _2\"></span>e huidige k<span class=\"_ _2\"></span>redie<span class=\"_ _2\"></span>tbeo<span class=\"_ _2\"></span>ordelin<span class=\"_ _2\"></span>g van de ond<span class=\"_ _2\"></span>ernem<span class=\"_ _2\"></span>ing do<span class=\"_ _2\"></span>or Moo<span class=\"_ _2\"></span>dy<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span>s Investor Ser<span class=\"_ _2\"></span>v<span class=\"_ _2\"></span>ice (Mo<span class=\"_ _2\"></span>ody<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span>s) en Stan<span class=\"_ _2\"></span>dard &amp; Poor<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span>s Ratings S<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>vic<span class=\"_ _2\"></span>es (S&amp;P) worden hieron<span class=\"_ _2\"></span>der voo<span class=\"_ _2\"></span>rges<span class=\"_ _2\"></span>teld:2022<span class=\"_ _e1\"> </span>2022<span class=\"_ _182\"> </span>2021<span class=\"_ _1b1\"> </span>2021Mo<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>dy<span class=\"_ _2\"></span>'s<span class=\"_ _1af\"> </span><span class=\"ls8 ws8\">S&amp;P<span class=\"_ _1af\"> </span></span>M<span class=\"_ _2\"></span>oo<span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>y's<span class=\"_ _76\"> </span><span class=\"ls8 ws8\">S&amp;P</span>Lang<span class=\"_ _2\"></span>etermijnb<span class=\"_ _2\"></span>eoord<span class=\"_ _2\"></span>eling Se<span class=\"_ _2\"></span>nior Se<span class=\"_ _2\"></span>cured N<span class=\"_ _2\"></span>otes<span class=\"_ _1b1\"> </span><span class=\"ls4c ws4a\">Caa<span class=\"_ _0\"></span>1<span class=\"_ _108\"> </span><span class=\"lscf wsce\">B-<span class=\"_ _10b\"> </span></span>Caa1<span class=\"_ _5d\"> </span><span class=\"lscf wsce\">B-</span></span>Ondernemings<span class=\"_ _1a\"></span>beoordeling<span class=\"_ _188\"> </span><span class=\"ls75 ws73\">B3<span class=\"_ _1a5\"> </span><span class=\"lscf wsce\">B-<span class=\"_ _ec\"> </span></span>B3<span class=\"_ _1a5\"> </span><span class=\"lscf wsce\">B-</span></span>Op 10 au<span class=\"_ _2\"></span>gustus 2015 hee<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>t Mo<span class=\"_ _2\"></span>ody<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span>s ee<span class=\"_ _2\"></span>n \u2018B2\u2019-rating toege<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>end aa<span class=\"_ _2\"></span>n de \u20ac 290 miljo<span class=\"_ _2\"></span>en Se<span class=\"_ _2\"></span>nior Sec<span class=\"_ _2\"></span>ured Notes uitg<span class=\"_ _2\"></span>egeven do<span class=\"_ _2\"></span>or LSF9 Belysse Is<span class=\"_ _2\"></span>suer S.\u00e0 r<span class=\"_ _0\"></span>.l., de voo<span class=\"_ _2\"></span>rmalig<span class=\"_ _2\"></span>e moe<span class=\"_ _2\"></span>derh<span class=\"_ _2\"></span>oldin<span class=\"_ _2\"></span>g van de groep, vol<span class=\"_ _2\"></span>gend o<span class=\"_ _2\"></span>p een nazic<span class=\"_ _2\"></span>ht van de defini<span class=\"_ _2\"></span>tieve oblig<span class=\"_ _2\"></span>atiedo<span class=\"_ _2\"></span>cume<span class=\"_ _2\"></span>ntatie. In juni 2017<span class=\"_ _24\"></span>, na de b<span class=\"_ _2\"></span>eursintro<span class=\"_ _2\"></span>ductie van de B<span class=\"_ _2\"></span>elysse G<span class=\"_ _2\"></span>roup, werden de ratings o<span class=\"_ _2\"></span>pgewaa<span class=\"_ _2\"></span>rdeerd tot \u2018B1\u2019 o<span class=\"_ _2\"></span>m de versterk<span class=\"_ _2\"></span>ing van het finan<span class=\"_ _2\"></span>ci\u00ebl<span class=\"_ _2\"></span>e profiel van de gro<span class=\"_ _2\"></span>ep, de toege<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n transparan<span class=\"_ _2\"></span>tie als be<span class=\"_ _2\"></span>ursgen<span class=\"_ _2\"></span>oteerde on<span class=\"_ _2\"></span>dern<span class=\"_ _2\"></span>eming, d<span class=\"_ _2\"></span>e aang<span class=\"_ _2\"></span>esch<span class=\"_ _2\"></span>erpte rege<span class=\"_ _2\"></span>lingen inz<span class=\"_ _2\"></span>ake corpora<span class=\"_ _2\"></span>te governance en de verb<span class=\"_ _2\"></span>eterde toeg<span class=\"_ _2\"></span>ang tot de aand<span class=\"_ _2\"></span>elen<span class=\"_ _2\"></span>mark<span class=\"_ _2\"></span>ten wee<span class=\"_ _2\"></span>r te geven. In novemb<span class=\"_ _2\"></span>er 2018 werd de rating ver<span class=\"_ _2\"></span>laag<span class=\"_ _2\"></span>d naar \u2018B2\u2019 wege<span class=\"_ _2\"></span>ns neg<span class=\"_ _2\"></span>atieve voorui<span class=\"_ _2\"></span>tzichten o<span class=\"_ _2\"></span>p basis van de fin<span class=\"_ _2\"></span>anci\u00ebl<span class=\"_ _2\"></span>e resul<span class=\"_ _2\"></span>taten. In de lo<span class=\"_ _2\"></span>op van april 2020 b<span class=\"_ _2\"></span>esliste Mo<span class=\"_ _2\"></span>ody<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span>s om de ond<span class=\"_ _2\"></span>erne<span class=\"_ _2\"></span>mingsb<span class=\"_ _2\"></span>eo<span class=\"_ _2\"></span>ordelin<span class=\"_ _2\"></span>g verder te verla<span class=\"_ _2\"></span>gen naa<span class=\"_ _2\"></span>r \u2018B3\u2019 en de Se<span class=\"_ _2\"></span>nior Se<span class=\"_ _2\"></span>cured Notes n<span class=\"_ _2\"></span>aar \u2018Caa1\u2019<span class=\"_ _24\"></span>, b<span class=\"_ _2\"></span>eide m<span class=\"_ _2\"></span>et een neg<span class=\"_ _2\"></span>atief vooru<span class=\"_ _2\"></span>itzic<span class=\"_ _2\"></span>ht, waarbi<span class=\"_ _2\"></span>j vooral werd ver<span class=\"_ _2\"></span>wezen naa<span class=\"_ _2\"></span>r de onzekerhed<span class=\"_ _2\"></span>en als gevolg van d<span class=\"_ _2\"></span>e uitbra<span class=\"_ _2\"></span>ak van COVID<span class=\"_ _2\"></span>-19 en deuitdagin<span class=\"_ _2\"></span>gen waar<span class=\"_ _2\"></span>mee d<span class=\"_ _2\"></span>e groep te kampe<span class=\"_ _2\"></span>n kan krij<span class=\"_ _2\"></span>gen bij h<span class=\"_ _2\"></span>ether<span class=\"_ _2\"></span>fi<span class=\"_ _2\"></span>nanci<span class=\"_ _2\"></span>eren van de sc<span class=\"_ _2\"></span>hulden wa<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>van de ein<span class=\"_ _2\"></span>dver<span class=\"_ _2\"></span>valda<span class=\"_ _2\"></span>g nade<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t. In ma<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>t 2021 beves<span class=\"_ _2\"></span>tigde M<span class=\"_ _2\"></span>ood<span class=\"_ _2\"></span>y'<span class=\"_ _0\"></span>s d<span class=\"_ _2\"></span>e B3 corp<span class=\"_ _2\"></span>orate family ratin<span class=\"_ _2\"></span>g (CFR<span class=\"_ _0\"></span>) van LSF9 Belys<span class=\"_ _2\"></span>se Issu<span class=\"_ _2\"></span>er S.a r<span class=\"_ _0\"></span>.l. en B3<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>PD kans op wanb<span class=\"_ _2\"></span>etaling (PD<span class=\"_ _2\"></span>R)<span class=\"_ _0\"></span>. T<span class=\"_ _0\"></span>egeli<span class=\"_ _2\"></span>jker<span class=\"_ _2\"></span>tijd kende Mo<span class=\"_ _2\"></span>ody<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span>s een Ca<span class=\"_ _2\"></span>a1-ratin<span class=\"_ _2\"></span>g toe aan de nie<span class=\"_ _2\"></span>uwe geg<span class=\"_ _2\"></span>arande<span class=\"_ _2\"></span>erde Se<span class=\"_ _2\"></span>nior Secure<span class=\"_ _2\"></span>d Notes met ve<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>valdatum 2024. De Caa1-<span class=\"_ _2\"></span>rating van debes<span class=\"_ _2\"></span>taand<span class=\"_ _2\"></span>e Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes zal word<span class=\"_ _2\"></span>en ing<span class=\"_ _2\"></span>etrokken. De voo<span class=\"_ _2\"></span>ruit<span class=\"_ _2\"></span>zichten werde<span class=\"_ _2\"></span>n gewijzig<span class=\"_ _2\"></span>d van negatie<span class=\"_ _2\"></span>f naar sta<span class=\"_ _2\"></span>bielnadat d<span class=\"_ _2\"></span>e groep e<span class=\"_ _2\"></span>rin slaa<span class=\"_ _2\"></span>gde de ve<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>valdata van de S<span class=\"_ _2\"></span>enior Secure<span class=\"_ _2\"></span>d Notes en de Europ<span class=\"_ _2\"></span>ese Sen<span class=\"_ _2\"></span>ior Sec<span class=\"_ _2\"></span>ured Revolvin<span class=\"_ _2\"></span>g Credi<span class=\"_ _2\"></span>t Facilit<span class=\"_ _2\"></span>y te verle<span class=\"_ _2\"></span>ngen tot 202<span class=\"_ _1a\"></span>4. In april 2022 b<span class=\"_ _2\"></span>evestig<span class=\"_ _2\"></span>de Moo<span class=\"_ _2\"></span>dy's de B3- cor<span class=\"_ _2\"></span>porate family ra<span class=\"_ _2\"></span>ting (CFR) v<span class=\"_ _1a\"></span>an LSF9 Belyss<span class=\"_ _2\"></span>e Issue<span class=\"_ _2\"></span>r S.a r<span class=\"_ _0\"></span>.l. en B3-<span class=\"_ _2\"></span>PD kans o<span class=\"_ _2\"></span>p wanbeta<span class=\"_ _2\"></span>ling (PDR). T<span class=\"_ _24\"></span>e<span class=\"_ _2\"></span>gelij<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>er<span class=\"_ _2\"></span>tijd b<span class=\"_ _2\"></span>evestig<span class=\"_ _2\"></span>de Mo<span class=\"_ _2\"></span>ody's de Caa1-<span class=\"_ _2\"></span>rating van de resteren<span class=\"_ _2\"></span>de geg<span class=\"_ _2\"></span>arande<span class=\"_ _2\"></span>erde Se<span class=\"_ _2\"></span>nior Se<span class=\"_ _2\"></span>cured Notes van \u20ac 130 miljoe<span class=\"_ _2\"></span>n die ver<span class=\"_ _2\"></span>valle<span class=\"_ _2\"></span>n in 202<span class=\"_ _0\"></span>4 na d<span class=\"_ _2\"></span>e her<span class=\"_ _6\"></span>financie<span class=\"_ _2\"></span>ring van de notes ui<span class=\"_ _2\"></span>t opbre<span class=\"_ _2\"></span>ngsten van de a<span class=\"_ _2\"></span>ctivi<span class=\"_ _2\"></span>teiten in karpet<span class=\"_ _6\"></span>ten, reside<span class=\"_ _2\"></span>ntieel p<span class=\"_ _2\"></span>oly<span class=\"_ _2\"></span>propyle<span class=\"_ _2\"></span>en en no<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>woven. De vo<span class=\"_ _2\"></span>orui<span class=\"_ _2\"></span>tzichten voor all<span class=\"_ _2\"></span>e ratings blij<span class=\"_ _2\"></span>ven stabi<span class=\"_ _2\"></span>el.Op 14 septemb<span class=\"_ _2\"></span>er 2015 heef<span class=\"_ _6\"></span>t S&amp;P een onde<span class=\"_ _2\"></span>rnemi<span class=\"_ _2\"></span>ngskre<span class=\"_ _2\"></span>dietrating o<span class=\"_ _2\"></span>p lange term<span class=\"_ _2\"></span>ijn van \u2018B\u2019 toeg<span class=\"_ _2\"></span>ekend aan LSF9 Belysse I<span class=\"_ _2\"></span>nvestments S.\u00e0 r<span class=\"_ _0\"></span>.l. T<span class=\"_ _24\"></span>ezelfd<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>tijd h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t S<span class=\"_ _2\"></span>&amp;P een la<span class=\"_ _2\"></span>ngetermijn<span class=\"_ _2\"></span>rating \u2018B\u2019 toege<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>end aa<span class=\"_ _2\"></span>n de \u20ac 290 miljo<span class=\"_ _2\"></span>en Se<span class=\"_ _2\"></span>nior Sec<span class=\"_ _2\"></span>ured Notes e<span class=\"_ _2\"></span>n een la<span class=\"_ _2\"></span>ngetermij<span class=\"_ _2\"></span>nrating \u2018BB<span class=\"_ _2\"></span>-\u2019 aa<span class=\"_ _2\"></span>n de Europese Sup<span class=\"_ _2\"></span>er Se<span class=\"_ _2\"></span>nior Revolving C<span class=\"_ _2\"></span>redit Facil<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y van \u20ac 68 miljo<span class=\"_ _2\"></span>en. In juli 2017 werd de ond<span class=\"_ _2\"></span>erne<span class=\"_ _2\"></span>mingsb<span class=\"_ _2\"></span>eo<span class=\"_ _2\"></span>ordelin<span class=\"_ _2\"></span>g verhoo<span class=\"_ _2\"></span>gd na<span class=\"_ _2\"></span>ar \u2018B+<span class=\"_ _0\"></span>\u2019 en de lang<span class=\"_ _2\"></span>etermijnrating n<span class=\"_ _2\"></span>aar \u2018BB\u2019 om d<span class=\"_ _2\"></span>e verbe<span class=\"_ _2\"></span>teringen in d<span class=\"_ _2\"></span>e cijfer<span class=\"_ _2\"></span>s van de groep vo<span class=\"_ _2\"></span>or finan<span class=\"_ _2\"></span>cieel k<span class=\"_ _2\"></span>rediet we<span class=\"_ _2\"></span>er te geven, als gevolg van h<span class=\"_ _2\"></span>et gebr<span class=\"_ _2\"></span>uik van de net<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>op<span class=\"_ _2\"></span>bren<span class=\"_ _2\"></span>gsten uit d<span class=\"_ _2\"></span>e beur<span class=\"_ _2\"></span>sgang o<span class=\"_ _2\"></span>m een de<span class=\"_ _2\"></span>el van de sc<span class=\"_ _2\"></span>huld van de gro<span class=\"_ _2\"></span>ep af te lossen. I<span class=\"_ _1a\"></span>n no<span class=\"_ _1a\"></span>vember 2<span class=\"_ _0\"></span>018 <span class=\"_ _1a\"></span>werd <span class=\"_ _0\"></span>de ondernemingsbeoordeling op basis van d<span class=\"_ _2\"></span>e financ<span class=\"_ _2\"></span>i\u00eble res<span class=\"_ _2\"></span>ultaten verla<span class=\"_ _2\"></span>agd na<span class=\"_ _2\"></span>ar \u2018B\u2019 en de lang<span class=\"_ _2\"></span>etermijnrating vo<span class=\"_ _2\"></span>or de Europes<span class=\"_ _2\"></span>e Super S<span class=\"_ _2\"></span>enior Revolv<span class=\"_ _2\"></span>ing Credi<span class=\"_ _2\"></span>t Facilit<span class=\"_ _2\"></span>y na<span class=\"_ _2\"></span>ar \u2018BB<span class=\"_ _2\"></span>-\u2019<span class=\"_ _0\"></span>. In maar<span class=\"_ _2\"></span>t 2020 be<span class=\"_ _2\"></span>sliste S&amp;P om d<span class=\"_ _2\"></span>e ratings voo<span class=\"_ _2\"></span>r de Senio<span class=\"_ _2\"></span>r Secure<span class=\"_ _2\"></span>d Notes en de g<span class=\"_ _2\"></span>roep verde<span class=\"_ _2\"></span>r te verlagen n<span class=\"_ _2\"></span>aar \u2018B<span class=\"_ _2\"></span>-\u2019 als g<span class=\"_ _2\"></span>evolg van de onzekerhei<span class=\"_ _2\"></span>d om kasstrom<span class=\"_ _2\"></span>en te genere<span class=\"_ _2\"></span>ren en de he<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>finan<span class=\"_ _2\"></span>cierin<span class=\"_ _2\"></span>gsrisi<span class=\"_ _2\"></span>co\u2019<span class=\"_ _0\"></span>s met ee<span class=\"_ _2\"></span>n neg<span class=\"_ _2\"></span>atief vooru<span class=\"_ _2\"></span>itzic<span class=\"_ _2\"></span>ht. Op 22 feb<span class=\"_ _2\"></span>ruari 2021 werd<span class=\"_ _2\"></span>en de voor<span class=\"_ _2\"></span>uit<span class=\"_ _2\"></span>zichten van de on<span class=\"_ _2\"></span>derne<span class=\"_ _2\"></span>ming do<span class=\"_ _2\"></span>or S&amp;P aan<span class=\"_ _2\"></span>gepa<span class=\"_ _2\"></span>st van nega<span class=\"_ _2\"></span>tief naar p<span class=\"_ _2\"></span>ositief n<span class=\"_ _2\"></span>adat de gro<span class=\"_ _2\"></span>ep de ver<span class=\"_ _2\"></span>val<span class=\"_ _2\"></span>data van de Seni<span class=\"_ _2\"></span>or Secu<span class=\"_ _2\"></span>red Notes en d<span class=\"_ _2\"></span>e European Sen<span class=\"_ _2\"></span>ior Sec<span class=\"_ _2\"></span>ured Revolving C<span class=\"_ _2\"></span>redit Facil<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y wist te verle<span class=\"_ _2\"></span>ngen tot 2024. De rating werd in 2022 opn<span class=\"_ _2\"></span>ieuw beve<span class=\"_ _2\"></span>stigd.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-147-3": {
   "value": "KapitaalrisicobeheerMet ha<span class=\"_ _2\"></span>ar kapita<span class=\"_ _2\"></span>alrisic<span class=\"_ _2\"></span>obe<span class=\"_ _2\"></span>heer w<span class=\"_ _2\"></span>il de groep e<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>voor zorgen dat ze op<span class=\"_ _2\"></span>breng<span class=\"_ _2\"></span>sten kan blijve<span class=\"_ _2\"></span>n aanbie<span class=\"_ _2\"></span>den aan de aa<span class=\"_ _2\"></span>ndee<span class=\"_ _2\"></span>lhoud<span class=\"_ _2\"></span>ers, toezegg<span class=\"_ _2\"></span>ingen a<span class=\"_ _2\"></span>an ande<span class=\"_ _2\"></span>re bel<span class=\"_ _2\"></span>anghe<span class=\"_ _2\"></span>bbe<span class=\"_ _2\"></span>nden, e<span class=\"_ _2\"></span>n dat ze een op<span class=\"_ _2\"></span>timale kapi<span class=\"_ _2\"></span>taals<span class=\"_ _2\"></span>tructuur kan handh<span class=\"_ _2\"></span>aven om de kapi<span class=\"_ _2\"></span>taalkosten te bepe<span class=\"_ _2\"></span>rken.Om de kap<span class=\"_ _2\"></span>itaals<span class=\"_ _2\"></span>tructuu<span class=\"_ _2\"></span>r in stand te hou<span class=\"_ _2\"></span>den of aa<span class=\"_ _2\"></span>n te passe<span class=\"_ _2\"></span>n, kan de groe<span class=\"_ _2\"></span>p het aan d<span class=\"_ _2\"></span>e aand<span class=\"_ _2\"></span>eelho<span class=\"_ _2\"></span>uder<span class=\"_ _2\"></span>s betaa<span class=\"_ _2\"></span>lde divi<span class=\"_ _2\"></span>dend aa<span class=\"_ _2\"></span>npasse<span class=\"_ _2\"></span>n, nieuwe aa<span class=\"_ _2\"></span>ndel<span class=\"_ _2\"></span>en uitg<span class=\"_ _2\"></span>even of activa verkopen om d<span class=\"_ _2\"></span>e schul<span class=\"_ _2\"></span>den te vermind<span class=\"_ _2\"></span>eren. D<span class=\"_ _2\"></span>e groep vol<span class=\"_ _2\"></span>gt haar fin<span class=\"_ _2\"></span>anci\u00ebl<span class=\"_ _2\"></span>e pres<span class=\"_ _2\"></span>taties van nab<span class=\"_ _2\"></span>ij op om de fin<span class=\"_ _2\"></span>anci\u00eb<span class=\"_ _2\"></span>le convenanten n<span class=\"_ _2\"></span>a te leven. Raadple<span class=\"_ _2\"></span>eg de T<span class=\"_ _0\"></span>oeli<span class=\"_ _2\"></span>chtinge<span class=\"_ _2\"></span>n 21 en 22 voor m<span class=\"_ _2\"></span>eer inform<span class=\"_ _2\"></span>atie.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-152-4": {
   "value": "T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 28<span class=\"_ _0\"></span>. Overige w<span class=\"_ _0\"></span>edde<span class=\"_ _2\"></span>-, sa<span class=\"_ _0\"></span>laris- en sociaal gerela<span class=\"_ _1a\"></span>t<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>erde schu<span class=\"_ _1a\"></span>lden (In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _9e\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _5f\"> </span>2021</span>T<span class=\"_ _0\"></span>otaal overig<span class=\"_ _2\"></span>e wedde<span class=\"_ _6\"></span>-. sala<span class=\"_ _2\"></span>ris<span class=\"_ _2\"></span>- en sociaal gerelateerde<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>17<span class=\"_ _0\"></span>.16<span class=\"_ _0\"></span>1<span class=\"_ _75\"> </span><span class=\"ls46 ws44\">14<span class=\"_ _2\"></span>.6<span class=\"_ _2\"></span>38</span>schu<span class=\"_ _2\"></span>lde<span class=\"_ _2\"></span>n voor voor<span class=\"_ _2\"></span>tg<span class=\"_ _2\"></span>ezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenV<span class=\"_ _0\"></span>akantiegeld<span class=\"_ _1ee\"> </span><span class=\"ls6 ws6\">5.361<span class=\"_ _134\"> </span><span class=\"ls4f ws4d\">5.46<span class=\"_ _2\"></span>0</span></span>Socialezek<span class=\"_ _0\"></span>erheidspremies<span class=\"_ _6d\"> </span><span class=\"ls8e ws8c\">2<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>341<span class=\"_ _1e\"> </span><span class=\"ls8a ws88\">1<span class=\"_ _2\"></span>.9<span class=\"_ _6\"></span>2<span class=\"_ _2\"></span>2</span></span>Lonen en we<span class=\"_ _2\"></span>dden<span class=\"_ _1e8\"> </span><span class=\"ls5a ws58\">7.<span class=\"_ _2\"></span>3<span class=\"_ _6\"></span>0<span class=\"_ _6\"></span>8<span class=\"_ _6f\"> </span><span class=\"ls8a ws88\">5<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>3</span></span>Brugpensioenen<span class=\"_ _1ff\"> </span><span class=\"ls8 ws8\">15<span class=\"_ _70\"> </span><span class=\"ls57 ws55\">1<span class=\"_ _2\"></span>01</span></span>Groepsverz<span class=\"_ _1a\"></span>ek<span class=\"_ _0\"></span>ering<span class=\"_ _5a\"> </span><span class=\"ls44 ws42\">30<span class=\"_ _1eb\"> </span><span class=\"ls0 ws0\">-</span></span>Ingehouden belastingen<span class=\"_ _117\"> </span><span class=\"ls59 ws57\">1<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>6<span class=\"_ _174\"> </span><span class=\"ls69 ws67\">5<span class=\"_ _2\"></span>61</span></span>Ove<span class=\"_ _2\"></span>rig<span class=\"_ _2\"></span>e<span class=\"_ _200\"> </span><span class=\"ls46 ws44\">921<span class=\"_ _92\"> </span><span class=\"ls56 ws54\">692</span></span>Stopgezet<span class=\"_ _2\"></span>te bedrijfsactiviteiten<span class=\"_ _67\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _145\"> </span><span class=\"ls89 ws87\">2<span class=\"_ _2\"></span>2<span class=\"_ _6\"></span>.9<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>3</span></span>Overi<span class=\"_ _2\"></span>ge wed<span class=\"_ _2\"></span>de<span class=\"_ _2\"></span>-, salar<span class=\"_ _2\"></span>is- e<span class=\"_ _2\"></span>n socia<span class=\"_ _2\"></span>al gerel<span class=\"_ _2\"></span>ateerde sc<span class=\"_ _2\"></span>hulde<span class=\"_ _2\"></span>n zijn ges<span class=\"_ _2\"></span>tegen van \u20ac 14,6 miljo<span class=\"_ _2\"></span>en p<span class=\"_ _2\"></span>er 31 decem<span class=\"_ _2\"></span>ber 2021 tot \u20ac 17<span class=\"_ _24\"></span>,2 mil<span class=\"_ _2\"></span>joen p<span class=\"_ _2\"></span>er 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2022. De stijgin<span class=\"_ _2\"></span>g is vooral te verkl<span class=\"_ _2\"></span>aren doo<span class=\"_ _2\"></span>r de in\ufb02atie e<span class=\"_ _2\"></span>n het ui<span class=\"_ _2\"></span>tstellen van de socialezekerheidspremies.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-152-5": {
   "value": "T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 28<span class=\"_ _0\"></span>. Overige w<span class=\"_ _0\"></span>edde<span class=\"_ _2\"></span>-, sa<span class=\"_ _0\"></span>laris- en sociaal gerela<span class=\"_ _1a\"></span>t<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>erde schu<span class=\"_ _1a\"></span>lden (In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _9e\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _5f\"> </span>2021</span>T<span class=\"_ _0\"></span>otaal overig<span class=\"_ _2\"></span>e wedde<span class=\"_ _6\"></span>-. sala<span class=\"_ _2\"></span>ris<span class=\"_ _2\"></span>- en sociaal gerelateerde<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>17<span class=\"_ _0\"></span>.16<span class=\"_ _0\"></span>1<span class=\"_ _75\"> </span><span class=\"ls46 ws44\">14<span class=\"_ _2\"></span>.6<span class=\"_ _2\"></span>38</span>schu<span class=\"_ _2\"></span>lde<span class=\"_ _2\"></span>n voor voor<span class=\"_ _2\"></span>tg<span class=\"_ _2\"></span>ezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenV<span class=\"_ _0\"></span>akantiegeld<span class=\"_ _1ee\"> </span><span class=\"ls6 ws6\">5.361<span class=\"_ _134\"> </span><span class=\"ls4f ws4d\">5.46<span class=\"_ _2\"></span>0</span></span>Socialezek<span class=\"_ _0\"></span>erheidspremies<span class=\"_ _6d\"> </span><span class=\"ls8e ws8c\">2<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>341<span class=\"_ _1e\"> </span><span class=\"ls8a ws88\">1<span class=\"_ _2\"></span>.9<span class=\"_ _6\"></span>2<span class=\"_ _2\"></span>2</span></span>Lonen en we<span class=\"_ _2\"></span>dden<span class=\"_ _1e8\"> </span><span class=\"ls5a ws58\">7.<span class=\"_ _2\"></span>3<span class=\"_ _6\"></span>0<span class=\"_ _6\"></span>8<span class=\"_ _6f\"> </span><span class=\"ls8a ws88\">5<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>3</span></span>Brugpensioenen<span class=\"_ _1ff\"> </span><span class=\"ls8 ws8\">15<span class=\"_ _70\"> </span><span class=\"ls57 ws55\">1<span class=\"_ _2\"></span>01</span></span>Groepsverz<span class=\"_ _1a\"></span>ek<span class=\"_ _0\"></span>ering<span class=\"_ _5a\"> </span><span class=\"ls44 ws42\">30<span class=\"_ _1eb\"> </span><span class=\"ls0 ws0\">-</span></span>Ingehouden belastingen<span class=\"_ _117\"> </span><span class=\"ls59 ws57\">1<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>6<span class=\"_ _174\"> </span><span class=\"ls69 ws67\">5<span class=\"_ _2\"></span>61</span></span>Ove<span class=\"_ _2\"></span>rig<span class=\"_ _2\"></span>e<span class=\"_ _200\"> </span><span class=\"ls46 ws44\">921<span class=\"_ _92\"> </span><span class=\"ls56 ws54\">692</span></span>Stopgezet<span class=\"_ _2\"></span>te bedrijfsactiviteiten<span class=\"_ _67\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _145\"> </span><span class=\"ls89 ws87\">2<span class=\"_ _2\"></span>2<span class=\"_ _6\"></span>.9<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>3</span></span>Overi<span class=\"_ _2\"></span>ge wed<span class=\"_ _2\"></span>de<span class=\"_ _2\"></span>-, salar<span class=\"_ _2\"></span>is- e<span class=\"_ _2\"></span>n socia<span class=\"_ _2\"></span>al gerel<span class=\"_ _2\"></span>ateerde sc<span class=\"_ _2\"></span>hulde<span class=\"_ _2\"></span>n zijn ges<span class=\"_ _2\"></span>tegen van \u20ac 14,6 miljo<span class=\"_ _2\"></span>en p<span class=\"_ _2\"></span>er 31 decem<span class=\"_ _2\"></span>ber 2021 tot \u20ac 17<span class=\"_ _24\"></span>,2 mil<span class=\"_ _2\"></span>joen p<span class=\"_ _2\"></span>er 31 dece<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2022. De stijgin<span class=\"_ _2\"></span>g is vooral te verkl<span class=\"_ _2\"></span>aren doo<span class=\"_ _2\"></span>r de in\ufb02atie e<span class=\"_ _2\"></span>n het ui<span class=\"_ _2\"></span>tstellen van de socialezekerheidspremies.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-155-3": {
   "value": "T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 30. H<span class=\"_ _0\"></span>andels- en ov<span class=\"_ _0\"></span>erige sc<span class=\"_ _0\"></span>hulden(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _9e\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _5f\"> </span>2021</span>Han<span class=\"_ _2\"></span>dels<span class=\"_ _2\"></span>- en overig<span class=\"_ _2\"></span>e schu<span class=\"_ _2\"></span>lden<span class=\"_ _11f\"> </span><span class=\"lsab wsa9\">5<span class=\"_ _2\"></span>7.<span class=\"_ _6\"></span>2<span class=\"_ _6\"></span>0<span class=\"_ _2\"></span>1<span class=\"_ _7d\"> </span><span class=\"ls50 ws4e\">42<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>29</span></span>Handelsschulden<span class=\"_ _1e9\"> </span><span class=\"ls5a ws58\">4<span class=\"_ _2\"></span>7.<span class=\"_ _26\"></span>3<span class=\"_ _6\"></span>4<span class=\"_ _2\"></span>9<span class=\"_ _93\"> </span><span class=\"ls44 ws42\">35.85<span class=\"_ _2\"></span>7</span></span>T<span class=\"_ _24\"></span>o<span class=\"_ _2\"></span>eg<span class=\"_ _2\"></span>erekende kosten en 7.<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>6<span class=\"_ _26\"></span>4<span class=\"_ _6f\"> </span><span class=\"ls4f ws4d\">6<span class=\"_ _2\"></span>.484</span>over<span class=\"_ _0\"></span>ge<span class=\"_ _2\"></span>dragen opbreng<span class=\"_ _1a\"></span>stenOverige schulden<span class=\"_ _5a\"> </span><span class=\"lsd wsd\">2.089<span class=\"_ _1e\"> </span><span class=\"ls53 ws51\">388</span></span>T<span class=\"_ _0\"></span>otaal s<span class=\"_ _2\"></span>top<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te -<span class=\"_ _145\"> </span>82<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>257bedrijfsactiviteitenDe han<span class=\"_ _2\"></span>delss<span class=\"_ _2\"></span>chuld<span class=\"_ _2\"></span>en pe<span class=\"_ _2\"></span>r 31 decemb<span class=\"_ _2\"></span>er 2022 van \u20ac 47<span class=\"_ _24\"></span>,3 milj<span class=\"_ _2\"></span>oen omvat<span class=\"_ _2\"></span>ten de be<span class=\"_ _2\"></span>dragen vo<span class=\"_ _2\"></span>or op<span class=\"_ _2\"></span>enstaa<span class=\"_ _2\"></span>nde fac<span class=\"_ _2\"></span>turen (\u20ac 3<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>,5 miljo<span class=\"_ _2\"></span>en, in vergel<span class=\"_ _2\"></span>ijking m<span class=\"_ _2\"></span>et \u20ac 28,5 miljoe<span class=\"_ _2\"></span>n per 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2021) en verwa<span class=\"_ _2\"></span>chte facturen voo<span class=\"_ _2\"></span>r goe<span class=\"_ _2\"></span>deren e<span class=\"_ _2\"></span>n diensten ont<span class=\"_ _2\"></span>vange<span class=\"_ _2\"></span>n tijdens d<span class=\"_ _2\"></span>e verslag<span class=\"_ _2\"></span>peri<span class=\"_ _2\"></span>ode (\u20ac 5,<span class=\"_ _0\"></span>9 milj<span class=\"_ _2\"></span>oen, in vergelij<span class=\"_ _2\"></span>king me<span class=\"_ _2\"></span>t \u20ac 7<span class=\"_ _0\"></span>,4 miljoen p<span class=\"_ _2\"></span>er 31 dece<span class=\"_ _2\"></span>mber 2021). T<span class=\"_ _24\"></span>o<span class=\"_ _2\"></span>ege<span class=\"_ _2\"></span>rekende kosten en o<span class=\"_ _1a\"></span>verge<span class=\"_ _2\"></span>dragen op<span class=\"_ _2\"></span>brengs<span class=\"_ _2\"></span>ten heb<span class=\"_ _2\"></span>ben voor<span class=\"_ _2\"></span>nameli<span class=\"_ _2\"></span>jk betrekk<span class=\"_ _2\"></span>ing op toegere<span class=\"_ _2\"></span>kende k<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>sten voor klan<span class=\"_ _2\"></span>tenk<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ting<span class=\"_ _2\"></span>en (<span class=\"_ _0\"></span>\u20ac 4,0 miljoe<span class=\"_ _2\"></span>n, in vergelijkin<span class=\"_ _2\"></span>g met \u20ac 3,2 miljo<span class=\"_ _2\"></span>en per 31 decemb<span class=\"_ _2\"></span>er 2021) en v<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>rschil<span class=\"_ _2\"></span>lend<span class=\"_ _2\"></span>e andere kosten.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-155-4": {
   "value": "T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 30. H<span class=\"_ _0\"></span>andels- en ov<span class=\"_ _0\"></span>erige sc<span class=\"_ _0\"></span>hulden(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _9e\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _5f\"> </span>2021</span>Han<span class=\"_ _2\"></span>dels<span class=\"_ _2\"></span>- en overig<span class=\"_ _2\"></span>e schu<span class=\"_ _2\"></span>lden<span class=\"_ _11f\"> </span><span class=\"lsab wsa9\">5<span class=\"_ _2\"></span>7.<span class=\"_ _6\"></span>2<span class=\"_ _6\"></span>0<span class=\"_ _2\"></span>1<span class=\"_ _7d\"> </span><span class=\"ls50 ws4e\">42<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>29</span></span>Handelsschulden<span class=\"_ _1e9\"> </span><span class=\"ls5a ws58\">4<span class=\"_ _2\"></span>7.<span class=\"_ _26\"></span>3<span class=\"_ _6\"></span>4<span class=\"_ _2\"></span>9<span class=\"_ _93\"> </span><span class=\"ls44 ws42\">35.85<span class=\"_ _2\"></span>7</span></span>T<span class=\"_ _24\"></span>o<span class=\"_ _2\"></span>eg<span class=\"_ _2\"></span>erekende kosten en 7.<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>6<span class=\"_ _26\"></span>4<span class=\"_ _6f\"> </span><span class=\"ls4f ws4d\">6<span class=\"_ _2\"></span>.484</span>over<span class=\"_ _0\"></span>ge<span class=\"_ _2\"></span>dragen opbreng<span class=\"_ _1a\"></span>stenOverige schulden<span class=\"_ _5a\"> </span><span class=\"lsd wsd\">2.089<span class=\"_ _1e\"> </span><span class=\"ls53 ws51\">388</span></span>T<span class=\"_ _0\"></span>otaal s<span class=\"_ _2\"></span>top<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te -<span class=\"_ _145\"> </span>82<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>257bedrijfsactiviteitenDe han<span class=\"_ _2\"></span>delss<span class=\"_ _2\"></span>chuld<span class=\"_ _2\"></span>en pe<span class=\"_ _2\"></span>r 31 decemb<span class=\"_ _2\"></span>er 2022 van \u20ac 47<span class=\"_ _24\"></span>,3 milj<span class=\"_ _2\"></span>oen omvat<span class=\"_ _2\"></span>ten de be<span class=\"_ _2\"></span>dragen vo<span class=\"_ _2\"></span>or op<span class=\"_ _2\"></span>enstaa<span class=\"_ _2\"></span>nde fac<span class=\"_ _2\"></span>turen (\u20ac 3<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>,5 miljo<span class=\"_ _2\"></span>en, in vergel<span class=\"_ _2\"></span>ijking m<span class=\"_ _2\"></span>et \u20ac 28,5 miljoe<span class=\"_ _2\"></span>n per 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2021) en verwa<span class=\"_ _2\"></span>chte facturen voo<span class=\"_ _2\"></span>r goe<span class=\"_ _2\"></span>deren e<span class=\"_ _2\"></span>n diensten ont<span class=\"_ _2\"></span>vange<span class=\"_ _2\"></span>n tijdens d<span class=\"_ _2\"></span>e verslag<span class=\"_ _2\"></span>peri<span class=\"_ _2\"></span>ode (\u20ac 5,<span class=\"_ _0\"></span>9 milj<span class=\"_ _2\"></span>oen, in vergelij<span class=\"_ _2\"></span>king me<span class=\"_ _2\"></span>t \u20ac 7<span class=\"_ _0\"></span>,4 miljoen p<span class=\"_ _2\"></span>er 31 dece<span class=\"_ _2\"></span>mber 2021). T<span class=\"_ _24\"></span>o<span class=\"_ _2\"></span>ege<span class=\"_ _2\"></span>rekende kosten en o<span class=\"_ _1a\"></span>verge<span class=\"_ _2\"></span>dragen op<span class=\"_ _2\"></span>brengs<span class=\"_ _2\"></span>ten heb<span class=\"_ _2\"></span>ben voor<span class=\"_ _2\"></span>nameli<span class=\"_ _2\"></span>jk betrekk<span class=\"_ _2\"></span>ing op toegere<span class=\"_ _2\"></span>kende k<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>sten voor klan<span class=\"_ _2\"></span>tenk<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ting<span class=\"_ _2\"></span>en (<span class=\"_ _0\"></span>\u20ac 4,0 miljoe<span class=\"_ _2\"></span>n, in vergelijkin<span class=\"_ _2\"></span>g met \u20ac 3,2 miljo<span class=\"_ _2\"></span>en per 31 decemb<span class=\"_ _2\"></span>er 2021) en v<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>rschil<span class=\"_ _2\"></span>lend<span class=\"_ _2\"></span>e andere kosten.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredIncomeExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-156-2": {
   "value": "T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 31<span class=\"_ _0\"></span>. Op aandelen geb<span class=\"_ _0\"></span>aseerde betalin<span class=\"_ _2\"></span>genDe on<span class=\"_ _2\"></span>dern<span class=\"_ _2\"></span>eming h<span class=\"_ _2\"></span>eef<span class=\"_ _2\"></span>t e<span class=\"_ _2\"></span>en lang<span class=\"_ _2\"></span>etermijnin<span class=\"_ _2\"></span>centivep<span class=\"_ _2\"></span>lan voor bep<span class=\"_ _2\"></span>aald<span class=\"_ _2\"></span>e med<span class=\"_ _2\"></span>ewerkers dat afha<span class=\"_ _2\"></span>nkelijk is van het be<span class=\"_ _2\"></span>halen van een voo<span class=\"_ _2\"></span>ropge<span class=\"_ _2\"></span>steld do<span class=\"_ _2\"></span>el voor d<span class=\"_ _2\"></span>e koers van het aan<span class=\"_ _2\"></span>dee<span class=\"_ _2\"></span>l. Op di<span class=\"_ _2\"></span>t mome<span class=\"_ _2\"></span>nt zijn de op<span class=\"_ _2\"></span>ties \u2018<span class=\"_ _1a\"></span>out-of-the<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>mon<span class=\"_ _2\"></span>ey\u2019<span class=\"_ _0\"></span>. We ver<span class=\"_ _2\"></span>wijzen naar h<span class=\"_ _2\"></span>et remune<span class=\"_ _2\"></span>ratieversla<span class=\"_ _2\"></span>g dat ond<span class=\"_ _2\"></span>erdee<span class=\"_ _2\"></span>l is van de 'Corpo<span class=\"_ _2\"></span>rate Governanc<span class=\"_ _2\"></span>e V<span class=\"_ _0\"></span>er<span class=\"_ _2\"></span>klarin<span class=\"_ _2\"></span>g'<span class=\"_ _24\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-158-2": {
   "value": "T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 33. W<span class=\"_ _0\"></span>inst per aand<span class=\"_ _1a\"></span>eel Gewon<span class=\"_ _2\"></span>e en ver<span class=\"_ _2\"></span>waterde wins<span class=\"_ _2\"></span>t per a<span class=\"_ _2\"></span>ande<span class=\"_ _2\"></span>el2022<span class=\"_ _66\"> </span>2021Gewon<span class=\"_ _2\"></span>e en ver<span class=\"_ _2\"></span>waterd<span class=\"_ _2\"></span>e wins<span class=\"_ _2\"></span>t per a<span class=\"_ _2\"></span>ande<span class=\"_ _2\"></span>el<span class=\"_ _202\"> </span> <span class=\"_ _48\"> </span> Netto<span class=\"_ _2\"></span>resultaat uit voortgezette bedrijfsa<span class=\"_ _2\"></span>ctiviteiten<span class=\"_ _e2\"> </span><span class=\"ls9c ws9a\">(13.2<span class=\"_ _0\"></span>87)<span class=\"_ _83\"> </span><span class=\"ls0 ws0\">(<span class=\"_ _2\"></span>16.<span class=\"_ _2\"></span>526)</span></span>Percen<span class=\"_ _2\"></span>tage van net<span class=\"_ _2\"></span>tores<span class=\"_ _2\"></span>ultaat u<span class=\"_ _2\"></span>it voor<span class=\"_ _6\"></span>tgezet<span class=\"_ _2\"></span>te bedrij<span class=\"_ _2\"></span>fsac<span class=\"_ _2\"></span>tivitei<span class=\"_ _2\"></span>ten toe te rek<span class=\"_ _0\"></span>en<span class=\"_ _2\"></span>en aan de h<span class=\"_ _2\"></span>oud<span class=\"_ _2\"></span>ers 100%<span class=\"_ _90\"> </span>10<span class=\"_ _2\"></span>0%van gewone e<span class=\"_ _2\"></span>n ver<span class=\"_ _2\"></span>waterde aand<span class=\"_ _2\"></span>elenNet<span class=\"_ _2\"></span>toresul<span class=\"_ _2\"></span>taat ui<span class=\"_ _2\"></span>t voor<span class=\"_ _2\"></span>tg<span class=\"_ _2\"></span>ezette be<span class=\"_ _2\"></span>drij<span class=\"_ _2\"></span>fsacti<span class=\"_ _2\"></span>viteiten toe te rekenen aan d<span class=\"_ _2\"></span>e houd<span class=\"_ _2\"></span>ers van gewon<span class=\"_ _2\"></span>e en (<span class=\"_ _2\"></span>13<span class=\"_ _2\"></span>.287<span class=\"_ _2\"></span>)<span class=\"_ _75\"> </span><span class=\"ls5b ws59\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>526)</span>verwater<span class=\"_ _0\"></span>de aandelenGewo<span class=\"_ _2\"></span>gen gem<span class=\"_ _2\"></span>idde<span class=\"_ _2\"></span>ld aanta<span class=\"_ _2\"></span>l uitsta<span class=\"_ _2\"></span>ande g<span class=\"_ _2\"></span>ewone en ver<span class=\"_ _2\"></span>waterde a<span class=\"_ _2\"></span>andel<span class=\"_ _2\"></span>en (in duizend)<span class=\"_ _3f\"> </span><span class=\"ls8a ws88\">3<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.94<span class=\"_ _6\"></span>3<span class=\"_ _6f\"> </span>3<span class=\"_ _2\"></span>5<span class=\"_ _6\"></span>.94<span class=\"_ _2\"></span>3</span>Net<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>resul<span class=\"_ _2\"></span>taat p<span class=\"_ _2\"></span>er aa<span class=\"_ _2\"></span>nde<span class=\"_ _2\"></span>el toe t<span class=\"_ _2\"></span>e rekenen aa<span class=\"_ _2\"></span>n de hou<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>s van gewone e<span class=\"_ _2\"></span>n verwa<span class=\"_ _2\"></span>terd<span class=\"_ _2\"></span>e (<span class=\"_ _1a\"></span>0,3<span class=\"_ _0\"></span>7)<span class=\"_ _123\"> </span><span class=\"ls90 ws8e\">(0,<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>6)</span>aan<span class=\"_ _2\"></span>dele<span class=\"_ _2\"></span>n (in eu<span class=\"_ _2\"></span>ro) uit voor<span class=\"_ _2\"></span>tg<span class=\"_ _2\"></span>ezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>act<span class=\"_ _2\"></span>ivit<span class=\"_ _2\"></span>eitenNet<span class=\"_ _2\"></span>toresul<span class=\"_ _2\"></span>taat ui<span class=\"_ _2\"></span>t stopg<span class=\"_ _2\"></span>ezette be<span class=\"_ _2\"></span>drijf<span class=\"_ _2\"></span>sactiv<span class=\"_ _2\"></span>iteiten toe te rekenen aan de h<span class=\"_ _2\"></span>oud<span class=\"_ _2\"></span>ers van gewon<span class=\"_ _2\"></span>e en (54.459)<span class=\"_ _8d\"> </span><span class=\"ls46 ws44\">(<span class=\"_ _2\"></span>112.712)</span>ver<span class=\"_ _2\"></span>waterde aand<span class=\"_ _2\"></span>elen Gewo<span class=\"_ _2\"></span>gen gem<span class=\"_ _2\"></span>idde<span class=\"_ _2\"></span>ld aanta<span class=\"_ _2\"></span>l uitsta<span class=\"_ _2\"></span>ande g<span class=\"_ _2\"></span>ewone en ver<span class=\"_ _2\"></span>waterde a<span class=\"_ _2\"></span>andel<span class=\"_ _2\"></span>en (in duizend)<span class=\"_ _3f\"> </span><span class=\"ls8a ws88\">3<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.94<span class=\"_ _6\"></span>3<span class=\"_ _6f\"> </span>3<span class=\"_ _2\"></span>5<span class=\"_ _6\"></span>.94<span class=\"_ _2\"></span>3</span>Net<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>resul<span class=\"_ _2\"></span>taat p<span class=\"_ _2\"></span>er aa<span class=\"_ _2\"></span>nde<span class=\"_ _2\"></span>el toe t<span class=\"_ _2\"></span>e rekenen aa<span class=\"_ _2\"></span>n de hou<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>s van gewone e<span class=\"_ _2\"></span>n verwa<span class=\"_ _2\"></span>terd<span class=\"_ _2\"></span>e (1<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>52)<span class=\"_ _190\"> </span><span class=\"ls16 ws16\">(3<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>4)</span>aan<span class=\"_ _2\"></span>dele<span class=\"_ _2\"></span>n (in eu<span class=\"_ _2\"></span>ro) uit sto<span class=\"_ _2\"></span>pgeze<span class=\"_ _2\"></span>tt<span class=\"_ _2\"></span>e bed<span class=\"_ _2\"></span>rijfs<span class=\"_ _2\"></span>act<span class=\"_ _2\"></span>ivite<span class=\"_ _2\"></span>itenNet<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>resul<span class=\"_ _2\"></span>taat p<span class=\"_ _2\"></span>er aa<span class=\"_ _2\"></span>nde<span class=\"_ _2\"></span>el toe t<span class=\"_ _2\"></span>e rekenen aa<span class=\"_ _2\"></span>n de hou<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>s van gewone e<span class=\"_ _2\"></span>n verwa<span class=\"_ _2\"></span>terd<span class=\"_ _2\"></span>e (1,88<span class=\"_ _0\"></span>)<span class=\"_ _198\"> </span><span class=\"ls58 ws56\">(3<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>60)</span>aan<span class=\"_ _2\"></span>dele<span class=\"_ _2\"></span>n (in eu<span class=\"_ _2\"></span>ro) uit voor<span class=\"_ _2\"></span>tg<span class=\"_ _2\"></span>ezet<span class=\"_ _2\"></span>te en s<span class=\"_ _2\"></span>topg<span class=\"_ _2\"></span>ezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijf<span class=\"_ _2\"></span>sac<span class=\"_ _2\"></span>tivi<span class=\"_ _2\"></span>teite<span class=\"_ _2\"></span>nIn overeens<span class=\"_ _2\"></span>temming me<span class=\"_ _2\"></span>t IAS 3<span class=\"_ _0\"></span>3 wo<span class=\"_ _2\"></span>rdt de b<span class=\"_ _2\"></span>asiswinst p<span class=\"_ _2\"></span>er aan<span class=\"_ _2\"></span>deel b<span class=\"_ _2\"></span>erekend do<span class=\"_ _2\"></span>or de n<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>towinst over het jaa<span class=\"_ _2\"></span>r die kan worde<span class=\"_ _2\"></span>n toege<span class=\"_ _2\"></span>rekend aan hou<span class=\"_ _2\"></span>ders van gewo<span class=\"_ _2\"></span>ne aan<span class=\"_ _2\"></span>dele<span class=\"_ _2\"></span>n van de moe<span class=\"_ _2\"></span>derm<span class=\"_ _2\"></span>aatsch<span class=\"_ _2\"></span>appij te del<span class=\"_ _2\"></span>en doo<span class=\"_ _2\"></span>r het gewo<span class=\"_ _2\"></span>gen ge<span class=\"_ _2\"></span>midde<span class=\"_ _2\"></span>lde aa<span class=\"_ _2\"></span>ntal gewone u<span class=\"_ _2\"></span>itstaa<span class=\"_ _2\"></span>nde aan<span class=\"_ _2\"></span>dele<span class=\"_ _2\"></span>n gedu<span class=\"_ _2\"></span>rende h<span class=\"_ _2\"></span>et jaar<span class=\"_ _0\"></span>. Gec<span class=\"_ _2\"></span>orrig<span class=\"_ _2\"></span>eerd<span class=\"_ _2\"></span>e wins<span class=\"_ _2\"></span>t per aa<span class=\"_ _2\"></span>nde<span class=\"_ _2\"></span>elIn het res<span class=\"_ _2\"></span>ultaat van 2022 e<span class=\"_ _2\"></span>n 2021 werden enkele e<span class=\"_ _2\"></span>enmali<span class=\"_ _2\"></span>ge pos<span class=\"_ _2\"></span>ten opge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n die van invlo<span class=\"_ _2\"></span>ed waren op d<span class=\"_ _2\"></span>e bere<span class=\"_ _2\"></span>k<span class=\"_ _1a\"></span>ening van d<span class=\"_ _2\"></span>e winst p<span class=\"_ _2\"></span>er aan<span class=\"_ _2\"></span>deel. Vanuit mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>ntper<span class=\"_ _2\"></span>spe<span class=\"_ _2\"></span>ctief heb<span class=\"_ _2\"></span>ben we e<span class=\"_ _2\"></span>en ge<span class=\"_ _2\"></span>corri<span class=\"_ _2\"></span>gee<span class=\"_ _2\"></span>rde winst p<span class=\"_ _2\"></span>er aan<span class=\"_ _2\"></span>dee<span class=\"_ _2\"></span>l berekend, waar<span class=\"_ _2\"></span>bij ge<span class=\"_ _2\"></span>en rekening is geh<span class=\"_ _2\"></span>oude<span class=\"_ _2\"></span>n met de im<span class=\"_ _2\"></span>pact van e<span class=\"_ _2\"></span>enmalig<span class=\"_ _2\"></span>e pos<span class=\"_ _2\"></span>ten.2022<span class=\"_ _66\"> </span>20211Gec<span class=\"_ _2\"></span>orrig<span class=\"_ _2\"></span>eerd<span class=\"_ _2\"></span>e wins<span class=\"_ _2\"></span>t per aa<span class=\"_ _2\"></span>nde<span class=\"_ _2\"></span>el Net<span class=\"_ _2\"></span>toresul<span class=\"_ _2\"></span>taat ui<span class=\"_ _2\"></span>t voor<span class=\"_ _2\"></span>tg<span class=\"_ _2\"></span>ezette be<span class=\"_ _2\"></span>drij<span class=\"_ _2\"></span>fsacti<span class=\"_ _2\"></span>viteiten <span class=\"_ _203\"> </span><span class=\"ls57 ws55\">(<span class=\"_ _2\"></span>13<span class=\"_ _2\"></span>.287<span class=\"_ _2\"></span>)<span class=\"_ _75\"> </span><span class=\"ls5b ws59\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>526)</span></span>Normalisatie<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>aanpassingen<span class=\"_ _204\"> </span><span class=\"ls5a ws58\">7.<span class=\"_ _6\"></span>3<span class=\"_ _6\"></span>3<span class=\"_ _6\"></span>0<span class=\"_ _46\"> </span><span class=\"ls63 ws61\">1<span class=\"_ _2\"></span>1.<span class=\"_ _2\"></span>875</span></span>Gec<span class=\"_ _2\"></span>orrig<span class=\"_ _2\"></span>eerd n<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>esult<span class=\"_ _2\"></span>aat ui<span class=\"_ _2\"></span>t voor<span class=\"_ _2\"></span>tgeze<span class=\"_ _2\"></span>tt<span class=\"_ _2\"></span>e bed<span class=\"_ _2\"></span>rijfs<span class=\"_ _2\"></span>act<span class=\"_ _2\"></span>ivite<span class=\"_ _2\"></span>iten<span class=\"_ _205\"> </span><span class=\"ls89 ws87\">(5<span class=\"_ _6\"></span>.95<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>)<span class=\"_ _12c\"> </span><span class=\"lsb4 wsb2\">(4<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>0)</span></span>Percen<span class=\"_ _2\"></span>tage van net<span class=\"_ _2\"></span>tores<span class=\"_ _2\"></span>ultaat u<span class=\"_ _2\"></span>it voor<span class=\"_ _6\"></span>tgezet<span class=\"_ _2\"></span>te bedrij<span class=\"_ _2\"></span>fsac<span class=\"_ _2\"></span>tivitei<span class=\"_ _2\"></span>ten toe te rek<span class=\"_ _0\"></span>en<span class=\"_ _2\"></span>en aan de h<span class=\"_ _2\"></span>oud<span class=\"_ _2\"></span>ers 100%<span class=\"_ _90\"> </span>10<span class=\"_ _2\"></span>0%van gewone e<span class=\"_ _2\"></span>n ver<span class=\"_ _2\"></span>waterde aand<span class=\"_ _2\"></span>elenNet<span class=\"_ _2\"></span>toresul<span class=\"_ _2\"></span>taat ui<span class=\"_ _2\"></span>t voor<span class=\"_ _2\"></span>tg<span class=\"_ _2\"></span>ezette be<span class=\"_ _2\"></span>drij<span class=\"_ _2\"></span>fsacti<span class=\"_ _2\"></span>viteiten toe te rekenen aan d<span class=\"_ _2\"></span>e houd<span class=\"_ _2\"></span>ers van gewon<span class=\"_ _2\"></span>e en (<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>7<span class=\"_ _6\"></span>)<span class=\"_ _6f\"> </span><span class=\"lsb1 wsaf\">(4<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>)</span>verwater<span class=\"_ _0\"></span>de aandelenGewo<span class=\"_ _2\"></span>gen gem<span class=\"_ _2\"></span>idde<span class=\"_ _2\"></span>ld aanta<span class=\"_ _2\"></span>l uitsta<span class=\"_ _2\"></span>ande g<span class=\"_ _2\"></span>ewone en ver<span class=\"_ _2\"></span>waterde a<span class=\"_ _2\"></span>andel<span class=\"_ _2\"></span>en (in duizend)<span class=\"_ _3f\"> </span><span class=\"ls8a ws88\">3<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.94<span class=\"_ _6\"></span>3<span class=\"_ _6f\"> </span>3<span class=\"_ _2\"></span>5<span class=\"_ _6\"></span>.94<span class=\"_ _2\"></span>3</span>Net<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>resul<span class=\"_ _2\"></span>taat p<span class=\"_ _2\"></span>er aa<span class=\"_ _2\"></span>nde<span class=\"_ _2\"></span>el toe t<span class=\"_ _2\"></span>e rekenen aa<span class=\"_ _2\"></span>n de hou<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>s van gewone e<span class=\"_ _2\"></span>n verwa<span class=\"_ _2\"></span>terd<span class=\"_ _2\"></span>e (0,1<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>)<span class=\"_ _145\"> </span>(0<span class=\"_ _2\"></span>,13)aan<span class=\"_ _2\"></span>dele<span class=\"_ _2\"></span>n (in eu<span class=\"_ _2\"></span>ro) uit voor<span class=\"_ _2\"></span>tg<span class=\"_ _2\"></span>ezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>act<span class=\"_ _2\"></span>ivit<span class=\"_ _2\"></span>eitenNet<span class=\"_ _2\"></span>toresul<span class=\"_ _2\"></span>taat ui<span class=\"_ _2\"></span>t stopg<span class=\"_ _2\"></span>ezette be<span class=\"_ _2\"></span>drijf<span class=\"_ _2\"></span>sactiv<span class=\"_ _2\"></span>iteiten <span class=\"_ _206\"> </span><span class=\"ls4f ws4d\">(54.459)<span class=\"_ _8d\"> </span><span class=\"ls46 ws44\">(<span class=\"_ _2\"></span>112.712)</span></span>Normalisatie<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>aanpassingen<span class=\"_ _207\"> </span><span class=\"ls6 ws6\">59<span class=\"_ _24\"></span>.436<span class=\"_ _134\"> </span><span class=\"ls57 ws55\">12<span class=\"_ _2\"></span>5.<span class=\"_ _2\"></span>815</span></span>Gecorrigeerd net<span class=\"_ _2\"></span>toresultaat uit stopgezet<span class=\"_ _2\"></span>te bedrijfsactiviteiten<span class=\"_ _208\"> </span><span class=\"ls89 ws87\">4<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>7<span class=\"_ _6\"></span>7<span class=\"_ _127\"> </span><span class=\"ls63 ws61\">1<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>4</span></span>Gewo<span class=\"_ _2\"></span>gen gem<span class=\"_ _2\"></span>idde<span class=\"_ _2\"></span>ld aanta<span class=\"_ _2\"></span>l uitsta<span class=\"_ _2\"></span>ande g<span class=\"_ _2\"></span>ewone en ver<span class=\"_ _2\"></span>waterde a<span class=\"_ _2\"></span>andel<span class=\"_ _2\"></span>en (in duizend)<span class=\"_ _3f\"> </span><span class=\"ls8a ws88\">3<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.94<span class=\"_ _6\"></span>3<span class=\"_ _6f\"> </span>3<span class=\"_ _2\"></span>5<span class=\"_ _6\"></span>.94<span class=\"_ _2\"></span>3</span>Net<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>resul<span class=\"_ _2\"></span>taat p<span class=\"_ _2\"></span>er aa<span class=\"_ _2\"></span>nde<span class=\"_ _2\"></span>el toe t<span class=\"_ _2\"></span>e rekenen aa<span class=\"_ _2\"></span>n de hou<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>s van gewone e<span class=\"_ _2\"></span>n verwa<span class=\"_ _2\"></span>terd<span class=\"_ _2\"></span>e 0,1<span class=\"_ _2\"></span>4<span class=\"_ _1d3\"> </span><span class=\"ls40 ws3e\">0,3<span class=\"_ _2\"></span>6</span>aan<span class=\"_ _2\"></span>dele<span class=\"_ _2\"></span>n (in eu<span class=\"_ _2\"></span>ro) uit sto<span class=\"_ _2\"></span>pgeze<span class=\"_ _2\"></span>tt<span class=\"_ _2\"></span>e bed<span class=\"_ _2\"></span>rijfs<span class=\"_ _2\"></span>act<span class=\"_ _2\"></span>ivite<span class=\"_ _2\"></span>itenNet<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>resul<span class=\"_ _2\"></span>taat p<span class=\"_ _2\"></span>er aa<span class=\"_ _2\"></span>nde<span class=\"_ _2\"></span>el toe t<span class=\"_ _2\"></span>e rekenen aa<span class=\"_ _2\"></span>n de hou<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>s van gewone e<span class=\"_ _2\"></span>n verwa<span class=\"_ _2\"></span>terd<span class=\"_ _2\"></span>e (0,03)<span class=\"_ _145\"> </span>0,24aan<span class=\"_ _2\"></span>dele<span class=\"_ _2\"></span>n (in eu<span class=\"_ _2\"></span>ro) uit voor<span class=\"_ _2\"></span>tg<span class=\"_ _2\"></span>ezet<span class=\"_ _2\"></span>te en s<span class=\"_ _2\"></span>topg<span class=\"_ _2\"></span>ezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijf<span class=\"_ _2\"></span>sac<span class=\"_ _2\"></span>tivi<span class=\"_ _2\"></span>teite<span class=\"_ _2\"></span>n1 Zie Toeli<span class=\"_ _2\"></span>cht<span class=\"_ _2\"></span>ing 1<span class=\"_ _2\"></span>.25 vo<span class=\"_ _2\"></span>or e<span class=\"_ _2\"></span>en ove<span class=\"_ _2\"></span>rz<span class=\"_ _2\"></span>icht v<span class=\"_ _2\"></span>an de n<span class=\"_ _2\"></span>on<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>GAA<span class=\"_ _2\"></span>P-<span class=\"_ _2\"></span>ma<span class=\"_ _2\"></span>atstav<span class=\"_ _2\"></span>en en Toel<span class=\"_ _2\"></span>ich<span class=\"_ _2\"></span>ting 3<span class=\"_ _2\"></span>.Het verl<span class=\"_ _2\"></span>ies voor d<span class=\"_ _2\"></span>e voor<span class=\"_ _2\"></span>tg<span class=\"_ _2\"></span>ezette be<span class=\"_ _2\"></span>drijf<span class=\"_ _2\"></span>sactiv<span class=\"_ _2\"></span>iteiten in 2022 omvat de net<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>elastin<span class=\"_ _2\"></span>gimpac<span class=\"_ _2\"></span>t van de eenm<span class=\"_ _2\"></span>alige ui<span class=\"_ _2\"></span>tgaven van \u20ac 1,4 miljoe<span class=\"_ _2\"></span>n voor integrati<span class=\"_ _2\"></span>e en hers<span class=\"_ _2\"></span>tructure<span class=\"_ _2\"></span>ring (zie T<span class=\"_ _24\"></span>o<span class=\"_ _2\"></span>elich<span class=\"_ _2\"></span>ting 9) en de eenm<span class=\"_ _2\"></span>alige b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tingef<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>cten die \u20ac 6,2 miljo<span class=\"_ _2\"></span>en b<span class=\"_ _2\"></span>edrag<span class=\"_ _2\"></span>en (zie T<span class=\"_ _24\"></span>o<span class=\"_ _2\"></span>elichtin<span class=\"_ _2\"></span>g 11)<span class=\"_ _0\"></span>. Zonde<span class=\"_ _2\"></span>r derg<span class=\"_ _2\"></span>elijke geb<span class=\"_ _2\"></span>eur<span class=\"_ _2\"></span>teniss<span class=\"_ _2\"></span>en zou het ge<span class=\"_ _2\"></span>norma<span class=\"_ _2\"></span>liseerd<span class=\"_ _2\"></span>e verlies vo<span class=\"_ _2\"></span>or de per<span class=\"_ _2\"></span>iode \u20ac 6<span class=\"_ _2\"></span>,0 miljoen h<span class=\"_ _2\"></span>ebb<span class=\"_ _2\"></span>en be<span class=\"_ _2\"></span>drage<span class=\"_ _2\"></span>n. T<span class=\"_ _24\"></span>e<span class=\"_ _2\"></span>r vergelijk<span class=\"_ _2\"></span>ing: de voor<span class=\"_ _6\"></span>tgezet<span class=\"_ _2\"></span>te winst voor 2021 omvat een e<span class=\"_ _2\"></span>enmali<span class=\"_ _2\"></span>ge uitgave na b<span class=\"_ _2\"></span>elastin<span class=\"_ _2\"></span>g van \u20ac 6,0 miljoe<span class=\"_ _2\"></span>n en een<span class=\"_ _2\"></span>malige bel<span class=\"_ _2\"></span>astinge<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>fecten van \u20ac 7<span class=\"_ _0\"></span>,4 miljoe<span class=\"_ _2\"></span>n (zie T<span class=\"_ _24\"></span>oeli<span class=\"_ _2\"></span>chting 11), wat resul<span class=\"_ _2\"></span>teer<span class=\"_ _2\"></span>t in ee<span class=\"_ _2\"></span>n geno<span class=\"_ _2\"></span>rmalise<span class=\"_ _2\"></span>erd verlie<span class=\"_ _2\"></span>s van \u20ac 4,7 miljoen.  Het ho<span class=\"_ _2\"></span>ge no<span class=\"_ _2\"></span>rmalisa<span class=\"_ _2\"></span>tiebe<span class=\"_ _2\"></span>drag voor s<span class=\"_ _2\"></span>topgezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten word<span class=\"_ _2\"></span>t voorna<span class=\"_ _2\"></span>melijk ver<span class=\"_ _2\"></span>klaard d<span class=\"_ _2\"></span>oor de verplic<span class=\"_ _2\"></span>hte recyclerin<span class=\"_ _2\"></span>g van valutao<span class=\"_ _2\"></span>mzettin<span class=\"_ _2\"></span>gsaan<span class=\"_ _2\"></span>passin<span class=\"_ _2\"></span>gen (C<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>A<span class=\"_ _1a\"></span>) van de stopg<span class=\"_ _2\"></span>ezette be<span class=\"_ _2\"></span>drij<span class=\"_ _2\"></span>fsacti<span class=\"_ _2\"></span>viteiten o<span class=\"_ _2\"></span>p het mome<span class=\"_ _2\"></span>nt van het verli<span class=\"_ _2\"></span>es van zegge<span class=\"_ _2\"></span>nscha<span class=\"_ _2\"></span>p, die worden gerecycl<span class=\"_ _2\"></span>eerd v<span class=\"_ _2\"></span>ia de wins<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>verliesre<span class=\"_ _2\"></span>kening (\u20ac 56,5 miljoe<span class=\"_ _2\"></span>n of \u20ac 1,57 pe<span class=\"_ _2\"></span>r aand<span class=\"_ _2\"></span>eel).De gro<span class=\"_ _2\"></span>ep of een re<span class=\"_ _2\"></span>chtstree<span class=\"_ _2\"></span>kse dochteron<span class=\"_ _2\"></span>dern<span class=\"_ _2\"></span>eming of een p<span class=\"_ _2\"></span>erso<span class=\"_ _2\"></span>on, han<span class=\"_ _2\"></span>dele<span class=\"_ _2\"></span>nd in eig<span class=\"_ _2\"></span>en naam m<span class=\"_ _2\"></span>aar voor rekening van de venno<span class=\"_ _2\"></span>otschap, he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t ge<span class=\"_ _2\"></span>en aan<span class=\"_ _2\"></span>dele<span class=\"_ _2\"></span>n van de vennoot<span class=\"_ _1a\"></span>schap v<span class=\"_ _1a\"></span>er<span class=\"_ _2\"></span>worven.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-161-2": {
   "value": "T<span class=\"_ _1\"></span>o<span class=\"_ _2\"></span>elicht<span class=\"_ _0\"></span>ing 35. V<span class=\"_ _0\"></span>erbin<span class=\"_ _0\"></span>teniss<span class=\"_ _1a\"></span>enEnergieOnze vaste prijsa<span class=\"_ _2\"></span>fspraken voor el<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>tric<span class=\"_ _2\"></span>iteit en g<span class=\"_ _2\"></span>as, voor levering<span class=\"_ _2\"></span>en in 2023 en 202<span class=\"_ _0\"></span>4, zijn g<span class=\"_ _2\"></span>elijk aan \u20ac 5<span class=\"_ _2\"></span>,2 miljo<span class=\"_ _2\"></span>en pe<span class=\"_ _2\"></span>r 31 decem<span class=\"_ _2\"></span>ber 2022 voo<span class=\"_ _2\"></span>r de voor<span class=\"_ _6\"></span>tgezette be<span class=\"_ _2\"></span>drij<span class=\"_ _2\"></span>fsac<span class=\"_ _2\"></span>tiviteiten, in vergeli<span class=\"_ _2\"></span>jking m<span class=\"_ _2\"></span>et een b<span class=\"_ _2\"></span>edrag van \u20ac 3,<span class=\"_ _2\"></span>2 miljoe<span class=\"_ _2\"></span>n per 31 decem<span class=\"_ _2\"></span>ber 2021. Kapitaaluitga<span class=\"_ _0\"></span>venPer 31 dece<span class=\"_ _2\"></span>mber 2022 zijn o<span class=\"_ _2\"></span>nze uitstaa<span class=\"_ _2\"></span>nde kapita<span class=\"_ _2\"></span>alverbi<span class=\"_ _2\"></span>ntenissen voo<span class=\"_ _2\"></span>r de voor<span class=\"_ _6\"></span>tgezette be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten go<span class=\"_ _2\"></span>ed voor \u20ac 2,<span class=\"_ _2\"></span>5 miljoe<span class=\"_ _2\"></span>n, tegenover \u20ac 5,2 miljo<span class=\"_ _2\"></span>en p<span class=\"_ _2\"></span>er 31 dece<span class=\"_ _2\"></span>mber 2021.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-161-3": {
   "value": "T<span class=\"_ _1\"></span>o<span class=\"_ _2\"></span>elicht<span class=\"_ _0\"></span>ing 35. V<span class=\"_ _0\"></span>erbin<span class=\"_ _0\"></span>teniss<span class=\"_ _1a\"></span>enEnergieOnze vaste prijsa<span class=\"_ _2\"></span>fspraken voor el<span class=\"_ _2\"></span>ek<span class=\"_ _2\"></span>tric<span class=\"_ _2\"></span>iteit en g<span class=\"_ _2\"></span>as, voor levering<span class=\"_ _2\"></span>en in 2023 en 202<span class=\"_ _0\"></span>4, zijn g<span class=\"_ _2\"></span>elijk aan \u20ac 5<span class=\"_ _2\"></span>,2 miljo<span class=\"_ _2\"></span>en pe<span class=\"_ _2\"></span>r 31 decem<span class=\"_ _2\"></span>ber 2022 voo<span class=\"_ _2\"></span>r de voor<span class=\"_ _6\"></span>tgezette be<span class=\"_ _2\"></span>drij<span class=\"_ _2\"></span>fsac<span class=\"_ _2\"></span>tiviteiten, in vergeli<span class=\"_ _2\"></span>jking m<span class=\"_ _2\"></span>et een b<span class=\"_ _2\"></span>edrag van \u20ac 3,<span class=\"_ _2\"></span>2 miljoe<span class=\"_ _2\"></span>n per 31 decem<span class=\"_ _2\"></span>ber 2021. Kapitaaluitga<span class=\"_ _0\"></span>venPer 31 dece<span class=\"_ _2\"></span>mber 2022 zijn o<span class=\"_ _2\"></span>nze uitstaa<span class=\"_ _2\"></span>nde kapita<span class=\"_ _2\"></span>alverbi<span class=\"_ _2\"></span>ntenissen voo<span class=\"_ _2\"></span>r de voor<span class=\"_ _6\"></span>tgezette be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten go<span class=\"_ _2\"></span>ed voor \u20ac 2,<span class=\"_ _2\"></span>5 miljoe<span class=\"_ _2\"></span>n, tegenover \u20ac 5,2 miljo<span class=\"_ _2\"></span>en p<span class=\"_ _2\"></span>er 31 dece<span class=\"_ _2\"></span>mber 2021.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-162-2": {
   "value": "T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 36. Li<span class=\"_ _0\"></span>jst va<span class=\"_ _0\"></span>n geconsoli<span class=\"_ _0\"></span>deerde onde<span class=\"_ _0\"></span>rneminge<span class=\"_ _1a\"></span>nDe do<span class=\"_ _2\"></span>chterond<span class=\"_ _2\"></span>ernem<span class=\"_ _2\"></span>ingen e<span class=\"_ _2\"></span>n gezame<span class=\"_ _2\"></span>nlijk ge<span class=\"_ _2\"></span>controle<span class=\"_ _2\"></span>erde e<span class=\"_ _2\"></span>ntiteiten van Belys<span class=\"_ _2\"></span>se Group NV<span class=\"_ _0\"></span>, het pa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ticipa<span class=\"_ _2\"></span>tiepe<span class=\"_ _2\"></span>rcenta<span class=\"_ _2\"></span>ge van de groep e<span class=\"_ _2\"></span>n het con<span class=\"_ _2\"></span>trolep<span class=\"_ _2\"></span>ercen<span class=\"_ _2\"></span>tage van de gro<span class=\"_ _2\"></span>ep van de ac<span class=\"_ _2\"></span>tieve ondern<span class=\"_ _2\"></span>eming<span class=\"_ _2\"></span>en worde<span class=\"_ _2\"></span>n hierond<span class=\"_ _2\"></span>er voorg<span class=\"_ _2\"></span>esteld.  2022<span class=\"_ _c3\"> </span>2021% part<span class=\"_ _2\"></span>icipatie<span class=\"_ _160\"> </span><span class=\"ls0 ws0\">% c<span class=\"_ _2\"></span>ont<span class=\"_ _2\"></span>role<span class=\"_ _88\"> </span></span>% par<span class=\"_ _2\"></span>ticipatie<span class=\"_ _88\"> </span><span class=\"ls0 ws0\">% cont<span class=\"_ _2\"></span>rol<span class=\"_ _2\"></span>e</span>V<span class=\"_ _0\"></span>oor<span class=\"_ _2\"></span>tgezette bedrijfsa<span class=\"_ _2\"></span>ctiviteitenBelgi\u00eb<span class=\"_ _209\"> </span><span class=\"ff42 ls0 ws0\"> <span class=\"_ _116\"> </span> <span class=\"_ _116\"> </span> <span class=\"_ _116\"> </span> </span>Belyss<span class=\"_ _2\"></span>e NV 1<span class=\"_ _20a\"> </span><span class=\"ls4e ws4c\">100%<span class=\"_ _a8\"> </span>1<span class=\"_ _2\"></span>00%<span class=\"_ _a8\"> </span>10<span class=\"_ _2\"></span>0%<span class=\"_ _a8\"> </span>100%</span>IT<span class=\"_ _0\"></span>C C<span class=\"_ _2\"></span>o BV (<span class=\"_ _0\"></span>op<span class=\"_ _2\"></span>geri<span class=\"_ _2\"></span>cht in 2022)<span class=\"_ _12\"> </span><span class=\"ls4e ws4c\">100%<span class=\"_ _164\"> </span>100%<span class=\"_ _1b5\"> </span>0%<span class=\"_ _109\"> </span>0%</span>Mod<span class=\"_ _2\"></span>ulyss NV<span class=\"_ _20b\"> </span><span class=\"ls4e ws4c\">100%<span class=\"_ _a8\"> </span>1<span class=\"_ _2\"></span>00%<span class=\"_ _a8\"> </span>10<span class=\"_ _2\"></span>0%<span class=\"_ _a8\"> </span>100%</span>Balfid BV (geliquid<span class=\"_ _2\"></span>eerd in 2021)<span class=\"_ _12\"> </span><span class=\"ls4e ws4c\">0%<span class=\"_ _109\"> </span>0%<span class=\"_ _109\"> </span>0%<span class=\"_ _109\"> </span>0%</span>Luxe<span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>bu<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>g<span class=\"_ _20c\"> </span><span class=\"ff42 ls0 ws0\"> <span class=\"_ _116\"> </span> <span class=\"_ _116\"> </span> <span class=\"_ _116\"> </span> </span>LSF9 Belysse Iss<span class=\"_ _2\"></span>uer S.\u00e0 r<span class=\"_ _0\"></span>.l. <span class=\"_ _1d4\"> </span><span class=\"ls4e ws4c\">10<span class=\"_ _2\"></span>0%<span class=\"_ _a8\"> </span>100%<span class=\"_ _164\"> </span>100%<span class=\"_ _a8\"> </span>100%</span>Balfin S<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>vic<span class=\"_ _2\"></span>es S.\u00e0 r<span class=\"_ _0\"></span>.l. (geliqui<span class=\"_ _2\"></span>deerd in 2022)<span class=\"_ _116\"> </span><span class=\"ls4e ws4c\">0%<span class=\"_ _109\"> </span>0%<span class=\"_ _19e\"> </span>100%<span class=\"_ _a8\"> </span>1<span class=\"_ _2\"></span>00%</span>LSF9 Belysse Luxemb<span class=\"_ _2\"></span>ourg S.\u00e0 r<span class=\"_ _0\"></span>.l. <span class=\"_ _3e\"> </span><span class=\"ls4e ws4c\">100%<span class=\"_ _a8\"> </span>100%<span class=\"_ _164\"> </span>100%<span class=\"_ _a8\"> </span>100%</span>LSF9 Belysse Investm<span class=\"_ _2\"></span>ent S.\u00e0 r<span class=\"_ _0\"></span>.l.<span class=\"_ _23\"> </span><span class=\"ls4e ws4c\">100%<span class=\"_ _a8\"> </span>100%<span class=\"_ _164\"> </span>100%<span class=\"_ _a8\"> </span>100%</span>V<span class=\"_ _0\"></span>erenigde Staten<span class=\"_ _fe\"> </span><span class=\"ff42 ls0 ws0\"> <span class=\"_ _1fa\"> </span> <span class=\"_ _116\"> </span> <span class=\"_ _116\"> </span> </span>LSF9 Renaissanc<span class=\"_ _2\"></span>e Hol<span class=\"_ _2\"></span>dings LLC<span class=\"_ _5c\"> </span><span class=\"ls4e ws4c\">100%<span class=\"_ _a8\"> </span>1<span class=\"_ _2\"></span>00%<span class=\"_ _a8\"> </span>10<span class=\"_ _2\"></span>0%<span class=\"_ _a8\"> </span>100%</span>LSF9 Renaissanc<span class=\"_ _2\"></span>e Acquisi<span class=\"_ _2\"></span>tions LL<span class=\"_ _0\"></span>C<span class=\"_ _20d\"> </span><span class=\"ls4e ws4c\">100%<span class=\"_ _a8\"> </span>1<span class=\"_ _2\"></span>00%<span class=\"_ _a8\"> </span>10<span class=\"_ _2\"></span>0%<span class=\"_ _a8\"> </span>100%</span>BPS Parent, Inc.<span class=\"_ _20e\"> </span><span class=\"ls4e ws4c\">100%<span class=\"_ _a8\"> </span>1<span class=\"_ _2\"></span>00%<span class=\"_ _a8\"> </span>10<span class=\"_ _2\"></span>0%<span class=\"_ _a8\"> </span>100%</span>Bentley Prin<span class=\"_ _2\"></span>ce S<span class=\"_ _2\"></span>treet Hol<span class=\"_ _2\"></span>dings, I<span class=\"_ _2\"></span>nc.<span class=\"_ _20f\"> </span><span class=\"ls4e ws4c\">100%<span class=\"_ _a8\"> </span>1<span class=\"_ _2\"></span>00%<span class=\"_ _a8\"> </span>10<span class=\"_ _2\"></span>0%<span class=\"_ _a8\"> </span>100%</span>Bentley Mil<span class=\"_ _2\"></span>ls, Inc.<span class=\"_ _14d\"> </span><span class=\"ls4e ws4c\">10<span class=\"_ _2\"></span>0%<span class=\"_ _a8\"> </span>100%<span class=\"_ _164\"> </span>100%<span class=\"_ _a8\"> </span>100%</span>Prince S<span class=\"_ _2\"></span>treet, In<span class=\"_ _2\"></span>c.<span class=\"_ _1b3\"> </span><span class=\"ls4e ws4c\">10<span class=\"_ _2\"></span>0%<span class=\"_ _a8\"> </span>100%<span class=\"_ _164\"> </span>100%<span class=\"_ _a8\"> </span>100%</span>V<span class=\"_ _0\"></span>erenigd Koninkrijk<span class=\"_ _1e1\"> </span><span class=\"ff42 ls0 ws0\"> <span class=\"_ _116\"> </span> <span class=\"_ _116\"> </span> <span class=\"_ _1fa\"> </span> </span>Mod<span class=\"_ _2\"></span>ulyss UK (opg<span class=\"_ _2\"></span>ericht i<span class=\"_ _2\"></span>n 2022<span class=\"_ _0\"></span>)<span class=\"_ _53\"> </span><span class=\"ls4e ws4c\">100%<span class=\"_ _164\"> </span>100%<span class=\"_ _1b5\"> </span>0%<span class=\"_ _109\"> </span>0%</span>Stopgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenBelgi\u00eb<span class=\"_ _209\"> </span><span class=\"ff42 ls0 ws0\"> <span class=\"_ _116\"> </span> <span class=\"_ _116\"> </span> <span class=\"_ _116\"> </span> </span>Balta I<span class=\"_ _2\"></span>ndustri<span class=\"_ _2\"></span>es NV<span class=\"_ _1b8\"> </span><span class=\"ls4e ws4c\">0%<span class=\"_ _109\"> </span>0%<span class=\"_ _1b5\"> </span>100%<span class=\"_ _a8\"> </span>1<span class=\"_ _2\"></span>00%</span>Balta O<span class=\"_ _2\"></span>ude<span class=\"_ _2\"></span>naarde NV<span class=\"_ _a\"> </span><span class=\"ls4e ws4c\">0%<span class=\"_ _109\"> </span>0%<span class=\"_ _49\"> </span><span class=\"ls5d ws5b\">95%<span class=\"_ _118\"> </span></span>1<span class=\"_ _2\"></span>00%</span>T<span class=\"_ _24\"></span>urkije<span class=\"_ _1b0\"> </span><span class=\"ff42 ls0 ws0\"> <span class=\"_ _1fa\"> </span> <span class=\"_ _116\"> </span> <span class=\"_ _116\"> </span> </span>Balta O<span class=\"_ _2\"></span>rient T<span class=\"_ _0\"></span>ekstil Sanayi Ve Ticaret A<span class=\"_ _2\"></span>.S.<span class=\"_ _68\"> </span><span class=\"ls4e ws4c\">0%<span class=\"_ _109\"> </span>0%<span class=\"_ _1b5\"> </span>10<span class=\"_ _2\"></span>0%<span class=\"_ _a8\"> </span>100%</span>Balta Fl<span class=\"_ _2\"></span>oorcoveri<span class=\"_ _2\"></span>ng Y<span class=\"_ _0\"></span>er D\u00f6s<span class=\"_ _2\"></span>, emel<span class=\"_ _2\"></span>eri San.v<span class=\"_ _0\"></span>e T<span class=\"_ _2\"></span>ic A<span class=\"_ _2\"></span>.S.<span class=\"_ _72\"> </span><span class=\"ls4e ws4c\">0%<span class=\"_ _109\"> </span>0%<span class=\"_ _19e\"> </span>100%<span class=\"_ _a8\"> </span>10<span class=\"_ _2\"></span>0%</span>V<span class=\"_ _0\"></span>erenigde Staten<span class=\"_ _fe\"> </span><span class=\"ff42 ls0 ws0\"> <span class=\"_ _1fa\"> </span> <span class=\"_ _116\"> </span> <span class=\"_ _116\"> </span> </span>Balta USA, I<span class=\"_ _2\"></span>nc.<span class=\"_ _4c\"> </span><span class=\"ls4e ws4c\">0%<span class=\"_ _109\"> </span>0%<span class=\"_ _19e\"> </span>100%<span class=\"_ _a8\"> </span>1<span class=\"_ _2\"></span>00%</span>V<span class=\"_ _0\"></span>erenigd Koninkrijk<span class=\"_ _1e1\"> </span><span class=\"ff42 ls0 ws0\"> <span class=\"_ _116\"> </span> <span class=\"_ _116\"> </span> <span class=\"_ _1fa\"> </span> </span>Balta Fl<span class=\"_ _2\"></span>oorcoveri<span class=\"_ _2\"></span>ng UK<span class=\"_ _210\"> </span><span class=\"ls4e ws4c\">0%<span class=\"_ _109\"> </span>0%<span class=\"_ _1b5\"> </span>10<span class=\"_ _2\"></span>0%<span class=\"_ _a8\"> </span>100%</span>Mo<span class=\"_ _2\"></span>dul<span class=\"_ _2\"></span>yss U<span class=\"_ _2\"></span>K, me<span class=\"_ _2\"></span>t ond<span class=\"_ _2\"></span>ern<span class=\"_ _2\"></span>emi<span class=\"_ _2\"></span>ngs<span class=\"_ _2\"></span>reg<span class=\"_ _2\"></span>istr<span class=\"_ _2\"></span>atie<span class=\"_ _2\"></span>numm<span class=\"_ _2\"></span>er 13<span class=\"_ _2\"></span>846<span class=\"_ _2\"></span>07<span class=\"_ _1a\"></span>4, e<span class=\"_ _2\"></span>en do<span class=\"_ _2\"></span>chte<span class=\"_ _2\"></span>ron<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>ne<span class=\"_ _2\"></span>min<span class=\"_ _2\"></span>g van on<span class=\"_ _2\"></span>ze ond<span class=\"_ _2\"></span>ern<span class=\"_ _2\"></span>emi<span class=\"_ _2\"></span>ng, p<span class=\"_ _2\"></span>rofi<span class=\"_ _2\"></span>tee<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t van d<span class=\"_ _2\"></span>e audi<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>vri<span class=\"_ _2\"></span>jste<span class=\"_ _2\"></span>llin<span class=\"_ _2\"></span>g in ov<span class=\"_ _2\"></span>ere<span class=\"_ _2\"></span>ens<span class=\"_ _2\"></span>temm<span class=\"_ _2\"></span>ing m<span class=\"_ _2\"></span>et se<span class=\"_ _2\"></span>ctie 479A va<span class=\"_ _2\"></span>n The Co<span class=\"_ _2\"></span>mpa<span class=\"_ _2\"></span>nie<span class=\"_ _2\"></span>s Act 20<span class=\"_ _2\"></span>06 va<span class=\"_ _2\"></span>n het VK e<span class=\"_ _2\"></span>n is da<span class=\"_ _2\"></span>ard<span class=\"_ _2\"></span>oor v<span class=\"_ _2\"></span>rij<span class=\"_ _2\"></span>ge<span class=\"_ _2\"></span>stel<span class=\"_ _2\"></span>d van de v<span class=\"_ _2\"></span>ere<span class=\"_ _2\"></span>iste va<span class=\"_ _2\"></span>n deze wet<span class=\"_ _2\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCompositionOfGroupExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-162-3": {
   "value": "T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 36. Li<span class=\"_ _0\"></span>jst va<span class=\"_ _0\"></span>n geconsoli<span class=\"_ _0\"></span>deerde onde<span class=\"_ _0\"></span>rneminge<span class=\"_ _1a\"></span>nDe do<span class=\"_ _2\"></span>chterond<span class=\"_ _2\"></span>ernem<span class=\"_ _2\"></span>ingen e<span class=\"_ _2\"></span>n gezame<span class=\"_ _2\"></span>nlijk ge<span class=\"_ _2\"></span>controle<span class=\"_ _2\"></span>erde e<span class=\"_ _2\"></span>ntiteiten van Belys<span class=\"_ _2\"></span>se Group NV<span class=\"_ _0\"></span>, het pa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ticipa<span class=\"_ _2\"></span>tiepe<span class=\"_ _2\"></span>rcenta<span class=\"_ _2\"></span>ge van de groep e<span class=\"_ _2\"></span>n het con<span class=\"_ _2\"></span>trolep<span class=\"_ _2\"></span>ercen<span class=\"_ _2\"></span>tage van de gro<span class=\"_ _2\"></span>ep van de ac<span class=\"_ _2\"></span>tieve ondern<span class=\"_ _2\"></span>eming<span class=\"_ _2\"></span>en worde<span class=\"_ _2\"></span>n hierond<span class=\"_ _2\"></span>er voorg<span class=\"_ _2\"></span>esteld.  2022<span class=\"_ _c3\"> </span>2021% part<span class=\"_ _2\"></span>icipatie<span class=\"_ _160\"> </span><span class=\"ls0 ws0\">% c<span class=\"_ _2\"></span>ont<span class=\"_ _2\"></span>role<span class=\"_ _88\"> </span></span>% par<span class=\"_ _2\"></span>ticipatie<span class=\"_ _88\"> </span><span class=\"ls0 ws0\">% cont<span class=\"_ _2\"></span>rol<span class=\"_ _2\"></span>e</span>V<span class=\"_ _0\"></span>oor<span class=\"_ _2\"></span>tgezette bedrijfsa<span class=\"_ _2\"></span>ctiviteitenBelgi\u00eb<span class=\"_ _209\"> </span><span class=\"ff42 ls0 ws0\"> <span class=\"_ _116\"> </span> <span class=\"_ _116\"> </span> <span class=\"_ _116\"> </span> </span>Belyss<span class=\"_ _2\"></span>e NV 1<span class=\"_ _20a\"> </span><span class=\"ls4e ws4c\">100%<span class=\"_ _a8\"> </span>1<span class=\"_ _2\"></span>00%<span class=\"_ _a8\"> </span>10<span class=\"_ _2\"></span>0%<span class=\"_ _a8\"> </span>100%</span>IT<span class=\"_ _0\"></span>C C<span class=\"_ _2\"></span>o BV (<span class=\"_ _0\"></span>op<span class=\"_ _2\"></span>geri<span class=\"_ _2\"></span>cht in 2022)<span class=\"_ _12\"> </span><span class=\"ls4e ws4c\">100%<span class=\"_ _164\"> </span>100%<span class=\"_ _1b5\"> </span>0%<span class=\"_ _109\"> </span>0%</span>Mod<span class=\"_ _2\"></span>ulyss NV<span class=\"_ _20b\"> </span><span class=\"ls4e ws4c\">100%<span class=\"_ _a8\"> </span>1<span class=\"_ _2\"></span>00%<span class=\"_ _a8\"> </span>10<span class=\"_ _2\"></span>0%<span class=\"_ _a8\"> </span>100%</span>Balfid BV (geliquid<span class=\"_ _2\"></span>eerd in 2021)<span class=\"_ _12\"> </span><span class=\"ls4e ws4c\">0%<span class=\"_ _109\"> </span>0%<span class=\"_ _109\"> </span>0%<span class=\"_ _109\"> </span>0%</span>Luxe<span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>bu<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>g<span class=\"_ _20c\"> </span><span class=\"ff42 ls0 ws0\"> <span class=\"_ _116\"> </span> <span class=\"_ _116\"> </span> <span class=\"_ _116\"> </span> </span>LSF9 Belysse Iss<span class=\"_ _2\"></span>uer S.\u00e0 r<span class=\"_ _0\"></span>.l. <span class=\"_ _1d4\"> </span><span class=\"ls4e ws4c\">10<span class=\"_ _2\"></span>0%<span class=\"_ _a8\"> </span>100%<span class=\"_ _164\"> </span>100%<span class=\"_ _a8\"> </span>100%</span>Balfin S<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>vic<span class=\"_ _2\"></span>es S.\u00e0 r<span class=\"_ _0\"></span>.l. (geliqui<span class=\"_ _2\"></span>deerd in 2022)<span class=\"_ _116\"> </span><span class=\"ls4e ws4c\">0%<span class=\"_ _109\"> </span>0%<span class=\"_ _19e\"> </span>100%<span class=\"_ _a8\"> </span>1<span class=\"_ _2\"></span>00%</span>LSF9 Belysse Luxemb<span class=\"_ _2\"></span>ourg S.\u00e0 r<span class=\"_ _0\"></span>.l. <span class=\"_ _3e\"> </span><span class=\"ls4e ws4c\">100%<span class=\"_ _a8\"> </span>100%<span class=\"_ _164\"> </span>100%<span class=\"_ _a8\"> </span>100%</span>LSF9 Belysse Investm<span class=\"_ _2\"></span>ent S.\u00e0 r<span class=\"_ _0\"></span>.l.<span class=\"_ _23\"> </span><span class=\"ls4e ws4c\">100%<span class=\"_ _a8\"> </span>100%<span class=\"_ _164\"> </span>100%<span class=\"_ _a8\"> </span>100%</span>V<span class=\"_ _0\"></span>erenigde Staten<span class=\"_ _fe\"> </span><span class=\"ff42 ls0 ws0\"> <span class=\"_ _1fa\"> </span> <span class=\"_ _116\"> </span> <span class=\"_ _116\"> </span> </span>LSF9 Renaissanc<span class=\"_ _2\"></span>e Hol<span class=\"_ _2\"></span>dings LLC<span class=\"_ _5c\"> </span><span class=\"ls4e ws4c\">100%<span class=\"_ _a8\"> </span>1<span class=\"_ _2\"></span>00%<span class=\"_ _a8\"> </span>10<span class=\"_ _2\"></span>0%<span class=\"_ _a8\"> </span>100%</span>LSF9 Renaissanc<span class=\"_ _2\"></span>e Acquisi<span class=\"_ _2\"></span>tions LL<span class=\"_ _0\"></span>C<span class=\"_ _20d\"> </span><span class=\"ls4e ws4c\">100%<span class=\"_ _a8\"> </span>1<span class=\"_ _2\"></span>00%<span class=\"_ _a8\"> </span>10<span class=\"_ _2\"></span>0%<span class=\"_ _a8\"> </span>100%</span>BPS Parent, Inc.<span class=\"_ _20e\"> </span><span class=\"ls4e ws4c\">100%<span class=\"_ _a8\"> </span>1<span class=\"_ _2\"></span>00%<span class=\"_ _a8\"> </span>10<span class=\"_ _2\"></span>0%<span class=\"_ _a8\"> </span>100%</span>Bentley Prin<span class=\"_ _2\"></span>ce S<span class=\"_ _2\"></span>treet Hol<span class=\"_ _2\"></span>dings, I<span class=\"_ _2\"></span>nc.<span class=\"_ _20f\"> </span><span class=\"ls4e ws4c\">100%<span class=\"_ _a8\"> </span>1<span class=\"_ _2\"></span>00%<span class=\"_ _a8\"> </span>10<span class=\"_ _2\"></span>0%<span class=\"_ _a8\"> </span>100%</span>Bentley Mil<span class=\"_ _2\"></span>ls, Inc.<span class=\"_ _14d\"> </span><span class=\"ls4e ws4c\">10<span class=\"_ _2\"></span>0%<span class=\"_ _a8\"> </span>100%<span class=\"_ _164\"> </span>100%<span class=\"_ _a8\"> </span>100%</span>Prince S<span class=\"_ _2\"></span>treet, In<span class=\"_ _2\"></span>c.<span class=\"_ _1b3\"> </span><span class=\"ls4e ws4c\">10<span class=\"_ _2\"></span>0%<span class=\"_ _a8\"> </span>100%<span class=\"_ _164\"> </span>100%<span class=\"_ _a8\"> </span>100%</span>V<span class=\"_ _0\"></span>erenigd Koninkrijk<span class=\"_ _1e1\"> </span><span class=\"ff42 ls0 ws0\"> <span class=\"_ _116\"> </span> <span class=\"_ _116\"> </span> <span class=\"_ _1fa\"> </span> </span>Mod<span class=\"_ _2\"></span>ulyss UK (opg<span class=\"_ _2\"></span>ericht i<span class=\"_ _2\"></span>n 2022<span class=\"_ _0\"></span>)<span class=\"_ _53\"> </span><span class=\"ls4e ws4c\">100%<span class=\"_ _164\"> </span>100%<span class=\"_ _1b5\"> </span>0%<span class=\"_ _109\"> </span>0%</span>Stopgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenBelgi\u00eb<span class=\"_ _209\"> </span><span class=\"ff42 ls0 ws0\"> <span class=\"_ _116\"> </span> <span class=\"_ _116\"> </span> <span class=\"_ _116\"> </span> </span>Balta I<span class=\"_ _2\"></span>ndustri<span class=\"_ _2\"></span>es NV<span class=\"_ _1b8\"> </span><span class=\"ls4e ws4c\">0%<span class=\"_ _109\"> </span>0%<span class=\"_ _1b5\"> </span>100%<span class=\"_ _a8\"> </span>1<span class=\"_ _2\"></span>00%</span>Balta O<span class=\"_ _2\"></span>ude<span class=\"_ _2\"></span>naarde NV<span class=\"_ _a\"> </span><span class=\"ls4e ws4c\">0%<span class=\"_ _109\"> </span>0%<span class=\"_ _49\"> </span><span class=\"ls5d ws5b\">95%<span class=\"_ _118\"> </span></span>1<span class=\"_ _2\"></span>00%</span>T<span class=\"_ _24\"></span>urkije<span class=\"_ _1b0\"> </span><span class=\"ff42 ls0 ws0\"> <span class=\"_ _1fa\"> </span> <span class=\"_ _116\"> </span> <span class=\"_ _116\"> </span> </span>Balta O<span class=\"_ _2\"></span>rient T<span class=\"_ _0\"></span>ekstil Sanayi Ve Ticaret A<span class=\"_ _2\"></span>.S.<span class=\"_ _68\"> </span><span class=\"ls4e ws4c\">0%<span class=\"_ _109\"> </span>0%<span class=\"_ _1b5\"> </span>10<span class=\"_ _2\"></span>0%<span class=\"_ _a8\"> </span>100%</span>Balta Fl<span class=\"_ _2\"></span>oorcoveri<span class=\"_ _2\"></span>ng Y<span class=\"_ _0\"></span>er D\u00f6s<span class=\"_ _2\"></span>, emel<span class=\"_ _2\"></span>eri San.v<span class=\"_ _0\"></span>e T<span class=\"_ _2\"></span>ic A<span class=\"_ _2\"></span>.S.<span class=\"_ _72\"> </span><span class=\"ls4e ws4c\">0%<span class=\"_ _109\"> </span>0%<span class=\"_ _19e\"> </span>100%<span class=\"_ _a8\"> </span>10<span class=\"_ _2\"></span>0%</span>V<span class=\"_ _0\"></span>erenigde Staten<span class=\"_ _fe\"> </span><span class=\"ff42 ls0 ws0\"> <span class=\"_ _1fa\"> </span> <span class=\"_ _116\"> </span> <span class=\"_ _116\"> </span> </span>Balta USA, I<span class=\"_ _2\"></span>nc.<span class=\"_ _4c\"> </span><span class=\"ls4e ws4c\">0%<span class=\"_ _109\"> </span>0%<span class=\"_ _19e\"> </span>100%<span class=\"_ _a8\"> </span>1<span class=\"_ _2\"></span>00%</span>V<span class=\"_ _0\"></span>erenigd Koninkrijk<span class=\"_ _1e1\"> </span><span class=\"ff42 ls0 ws0\"> <span class=\"_ _116\"> </span> <span class=\"_ _116\"> </span> <span class=\"_ _1fa\"> </span> </span>Balta Fl<span class=\"_ _2\"></span>oorcoveri<span class=\"_ _2\"></span>ng UK<span class=\"_ _210\"> </span><span class=\"ls4e ws4c\">0%<span class=\"_ _109\"> </span>0%<span class=\"_ _1b5\"> </span>10<span class=\"_ _2\"></span>0%<span class=\"_ _a8\"> </span>100%</span>Mo<span class=\"_ _2\"></span>dul<span class=\"_ _2\"></span>yss U<span class=\"_ _2\"></span>K, me<span class=\"_ _2\"></span>t ond<span class=\"_ _2\"></span>ern<span class=\"_ _2\"></span>emi<span class=\"_ _2\"></span>ngs<span class=\"_ _2\"></span>reg<span class=\"_ _2\"></span>istr<span class=\"_ _2\"></span>atie<span class=\"_ _2\"></span>numm<span class=\"_ _2\"></span>er 13<span class=\"_ _2\"></span>846<span class=\"_ _2\"></span>07<span class=\"_ _1a\"></span>4, e<span class=\"_ _2\"></span>en do<span class=\"_ _2\"></span>chte<span class=\"_ _2\"></span>ron<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>ne<span class=\"_ _2\"></span>min<span class=\"_ _2\"></span>g van on<span class=\"_ _2\"></span>ze ond<span class=\"_ _2\"></span>ern<span class=\"_ _2\"></span>emi<span class=\"_ _2\"></span>ng, p<span class=\"_ _2\"></span>rofi<span class=\"_ _2\"></span>tee<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t van d<span class=\"_ _2\"></span>e audi<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>vri<span class=\"_ _2\"></span>jste<span class=\"_ _2\"></span>llin<span class=\"_ _2\"></span>g in ov<span class=\"_ _2\"></span>ere<span class=\"_ _2\"></span>ens<span class=\"_ _2\"></span>temm<span class=\"_ _2\"></span>ing m<span class=\"_ _2\"></span>et se<span class=\"_ _2\"></span>ctie 479A va<span class=\"_ _2\"></span>n The Co<span class=\"_ _2\"></span>mpa<span class=\"_ _2\"></span>nie<span class=\"_ _2\"></span>s Act 20<span class=\"_ _2\"></span>06 va<span class=\"_ _2\"></span>n het VK e<span class=\"_ _2\"></span>n is da<span class=\"_ _2\"></span>ard<span class=\"_ _2\"></span>oor v<span class=\"_ _2\"></span>rij<span class=\"_ _2\"></span>ge<span class=\"_ _2\"></span>stel<span class=\"_ _2\"></span>d van de v<span class=\"_ _2\"></span>ere<span class=\"_ _2\"></span>iste va<span class=\"_ _2\"></span>n deze wet<span class=\"_ _2\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-162-4": {
   "value": "T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 36. Li<span class=\"_ _0\"></span>jst va<span class=\"_ _0\"></span>n geconsoli<span class=\"_ _0\"></span>deerde onde<span class=\"_ _0\"></span>rneminge<span class=\"_ _1a\"></span>nDe do<span class=\"_ _2\"></span>chterond<span class=\"_ _2\"></span>ernem<span class=\"_ _2\"></span>ingen e<span class=\"_ _2\"></span>n gezame<span class=\"_ _2\"></span>nlijk ge<span class=\"_ _2\"></span>controle<span class=\"_ _2\"></span>erde e<span class=\"_ _2\"></span>ntiteiten van Belys<span class=\"_ _2\"></span>se Group NV<span class=\"_ _0\"></span>, het pa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ticipa<span class=\"_ _2\"></span>tiepe<span class=\"_ _2\"></span>rcenta<span class=\"_ _2\"></span>ge van de groep e<span class=\"_ _2\"></span>n het con<span class=\"_ _2\"></span>trolep<span class=\"_ _2\"></span>ercen<span class=\"_ _2\"></span>tage van de gro<span class=\"_ _2\"></span>ep van de ac<span class=\"_ _2\"></span>tieve ondern<span class=\"_ _2\"></span>eming<span class=\"_ _2\"></span>en worde<span class=\"_ _2\"></span>n hierond<span class=\"_ _2\"></span>er voorg<span class=\"_ _2\"></span>esteld.  2022<span class=\"_ _c3\"> </span>2021% part<span class=\"_ _2\"></span>icipatie<span class=\"_ _160\"> </span><span class=\"ls0 ws0\">% c<span class=\"_ _2\"></span>ont<span class=\"_ _2\"></span>role<span class=\"_ _88\"> </span></span>% par<span class=\"_ _2\"></span>ticipatie<span class=\"_ _88\"> </span><span class=\"ls0 ws0\">% cont<span class=\"_ _2\"></span>rol<span class=\"_ _2\"></span>e</span>V<span class=\"_ _0\"></span>oor<span class=\"_ _2\"></span>tgezette bedrijfsa<span class=\"_ _2\"></span>ctiviteitenBelgi\u00eb<span class=\"_ _209\"> </span><span class=\"ff42 ls0 ws0\"> <span class=\"_ _116\"> </span> <span class=\"_ _116\"> </span> <span class=\"_ _116\"> </span> </span>Belyss<span class=\"_ _2\"></span>e NV 1<span class=\"_ _20a\"> </span><span class=\"ls4e ws4c\">100%<span class=\"_ _a8\"> </span>1<span class=\"_ _2\"></span>00%<span class=\"_ _a8\"> </span>10<span class=\"_ _2\"></span>0%<span class=\"_ _a8\"> </span>100%</span>IT<span class=\"_ _0\"></span>C C<span class=\"_ _2\"></span>o BV (<span class=\"_ _0\"></span>op<span class=\"_ _2\"></span>geri<span class=\"_ _2\"></span>cht in 2022)<span class=\"_ _12\"> </span><span class=\"ls4e ws4c\">100%<span class=\"_ _164\"> </span>100%<span class=\"_ _1b5\"> </span>0%<span class=\"_ _109\"> </span>0%</span>Mod<span class=\"_ _2\"></span>ulyss NV<span class=\"_ _20b\"> </span><span class=\"ls4e ws4c\">100%<span class=\"_ _a8\"> </span>1<span class=\"_ _2\"></span>00%<span class=\"_ _a8\"> </span>10<span class=\"_ _2\"></span>0%<span class=\"_ _a8\"> </span>100%</span>Balfid BV (geliquid<span class=\"_ _2\"></span>eerd in 2021)<span class=\"_ _12\"> </span><span class=\"ls4e ws4c\">0%<span class=\"_ _109\"> </span>0%<span class=\"_ _109\"> </span>0%<span class=\"_ _109\"> </span>0%</span>Luxe<span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>bu<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>g<span class=\"_ _20c\"> </span><span class=\"ff42 ls0 ws0\"> <span class=\"_ _116\"> </span> <span class=\"_ _116\"> </span> <span class=\"_ _116\"> </span> </span>LSF9 Belysse Iss<span class=\"_ _2\"></span>uer S.\u00e0 r<span class=\"_ _0\"></span>.l. <span class=\"_ _1d4\"> </span><span class=\"ls4e ws4c\">10<span class=\"_ _2\"></span>0%<span class=\"_ _a8\"> </span>100%<span class=\"_ _164\"> </span>100%<span class=\"_ _a8\"> </span>100%</span>Balfin S<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>vic<span class=\"_ _2\"></span>es S.\u00e0 r<span class=\"_ _0\"></span>.l. (geliqui<span class=\"_ _2\"></span>deerd in 2022)<span class=\"_ _116\"> </span><span class=\"ls4e ws4c\">0%<span class=\"_ _109\"> </span>0%<span class=\"_ _19e\"> </span>100%<span class=\"_ _a8\"> </span>1<span class=\"_ _2\"></span>00%</span>LSF9 Belysse Luxemb<span class=\"_ _2\"></span>ourg S.\u00e0 r<span class=\"_ _0\"></span>.l. <span class=\"_ _3e\"> </span><span class=\"ls4e ws4c\">100%<span class=\"_ _a8\"> </span>100%<span class=\"_ _164\"> </span>100%<span class=\"_ _a8\"> </span>100%</span>LSF9 Belysse Investm<span class=\"_ _2\"></span>ent S.\u00e0 r<span class=\"_ _0\"></span>.l.<span class=\"_ _23\"> </span><span class=\"ls4e ws4c\">100%<span class=\"_ _a8\"> </span>100%<span class=\"_ _164\"> </span>100%<span class=\"_ _a8\"> </span>100%</span>V<span class=\"_ _0\"></span>erenigde Staten<span class=\"_ _fe\"> </span><span class=\"ff42 ls0 ws0\"> <span class=\"_ _1fa\"> </span> <span class=\"_ _116\"> </span> <span class=\"_ _116\"> </span> </span>LSF9 Renaissanc<span class=\"_ _2\"></span>e Hol<span class=\"_ _2\"></span>dings LLC<span class=\"_ _5c\"> </span><span class=\"ls4e ws4c\">100%<span class=\"_ _a8\"> </span>1<span class=\"_ _2\"></span>00%<span class=\"_ _a8\"> </span>10<span class=\"_ _2\"></span>0%<span class=\"_ _a8\"> </span>100%</span>LSF9 Renaissanc<span class=\"_ _2\"></span>e Acquisi<span class=\"_ _2\"></span>tions LL<span class=\"_ _0\"></span>C<span class=\"_ _20d\"> </span><span class=\"ls4e ws4c\">100%<span class=\"_ _a8\"> </span>1<span class=\"_ _2\"></span>00%<span class=\"_ _a8\"> </span>10<span class=\"_ _2\"></span>0%<span class=\"_ _a8\"> </span>100%</span>BPS Parent, Inc.<span class=\"_ _20e\"> </span><span class=\"ls4e ws4c\">100%<span class=\"_ _a8\"> </span>1<span class=\"_ _2\"></span>00%<span class=\"_ _a8\"> </span>10<span class=\"_ _2\"></span>0%<span class=\"_ _a8\"> </span>100%</span>Bentley Prin<span class=\"_ _2\"></span>ce S<span class=\"_ _2\"></span>treet Hol<span class=\"_ _2\"></span>dings, I<span class=\"_ _2\"></span>nc.<span class=\"_ _20f\"> </span><span class=\"ls4e ws4c\">100%<span class=\"_ _a8\"> </span>1<span class=\"_ _2\"></span>00%<span class=\"_ _a8\"> </span>10<span class=\"_ _2\"></span>0%<span class=\"_ _a8\"> </span>100%</span>Bentley Mil<span class=\"_ _2\"></span>ls, Inc.<span class=\"_ _14d\"> </span><span class=\"ls4e ws4c\">10<span class=\"_ _2\"></span>0%<span class=\"_ _a8\"> </span>100%<span class=\"_ _164\"> </span>100%<span class=\"_ _a8\"> </span>100%</span>Prince S<span class=\"_ _2\"></span>treet, In<span class=\"_ _2\"></span>c.<span class=\"_ _1b3\"> </span><span class=\"ls4e ws4c\">10<span class=\"_ _2\"></span>0%<span class=\"_ _a8\"> </span>100%<span class=\"_ _164\"> </span>100%<span class=\"_ _a8\"> </span>100%</span>V<span class=\"_ _0\"></span>erenigd Koninkrijk<span class=\"_ _1e1\"> </span><span class=\"ff42 ls0 ws0\"> <span class=\"_ _116\"> </span> <span class=\"_ _116\"> </span> <span class=\"_ _1fa\"> </span> </span>Mod<span class=\"_ _2\"></span>ulyss UK (opg<span class=\"_ _2\"></span>ericht i<span class=\"_ _2\"></span>n 2022<span class=\"_ _0\"></span>)<span class=\"_ _53\"> </span><span class=\"ls4e ws4c\">100%<span class=\"_ _164\"> </span>100%<span class=\"_ _1b5\"> </span>0%<span class=\"_ _109\"> </span>0%</span>Stopgezet<span class=\"_ _2\"></span>te bedrijfsactiviteitenBelgi\u00eb<span class=\"_ _209\"> </span><span class=\"ff42 ls0 ws0\"> <span class=\"_ _116\"> </span> <span class=\"_ _116\"> </span> <span class=\"_ _116\"> </span> </span>Balta I<span class=\"_ _2\"></span>ndustri<span class=\"_ _2\"></span>es NV<span class=\"_ _1b8\"> </span><span class=\"ls4e ws4c\">0%<span class=\"_ _109\"> </span>0%<span class=\"_ _1b5\"> </span>100%<span class=\"_ _a8\"> </span>1<span class=\"_ _2\"></span>00%</span>Balta O<span class=\"_ _2\"></span>ude<span class=\"_ _2\"></span>naarde NV<span class=\"_ _a\"> </span><span class=\"ls4e ws4c\">0%<span class=\"_ _109\"> </span>0%<span class=\"_ _49\"> </span><span class=\"ls5d ws5b\">95%<span class=\"_ _118\"> </span></span>1<span class=\"_ _2\"></span>00%</span>T<span class=\"_ _24\"></span>urkije<span class=\"_ _1b0\"> </span><span class=\"ff42 ls0 ws0\"> <span class=\"_ _1fa\"> </span> <span class=\"_ _116\"> </span> <span class=\"_ _116\"> </span> </span>Balta O<span class=\"_ _2\"></span>rient T<span class=\"_ _0\"></span>ekstil Sanayi Ve Ticaret A<span class=\"_ _2\"></span>.S.<span class=\"_ _68\"> </span><span class=\"ls4e ws4c\">0%<span class=\"_ _109\"> </span>0%<span class=\"_ _1b5\"> </span>10<span class=\"_ _2\"></span>0%<span class=\"_ _a8\"> </span>100%</span>Balta Fl<span class=\"_ _2\"></span>oorcoveri<span class=\"_ _2\"></span>ng Y<span class=\"_ _0\"></span>er D\u00f6s<span class=\"_ _2\"></span>, emel<span class=\"_ _2\"></span>eri San.v<span class=\"_ _0\"></span>e T<span class=\"_ _2\"></span>ic A<span class=\"_ _2\"></span>.S.<span class=\"_ _72\"> </span><span class=\"ls4e ws4c\">0%<span class=\"_ _109\"> </span>0%<span class=\"_ _19e\"> </span>100%<span class=\"_ _a8\"> </span>10<span class=\"_ _2\"></span>0%</span>V<span class=\"_ _0\"></span>erenigde Staten<span class=\"_ _fe\"> </span><span class=\"ff42 ls0 ws0\"> <span class=\"_ _1fa\"> </span> <span class=\"_ _116\"> </span> <span class=\"_ _116\"> </span> </span>Balta USA, I<span class=\"_ _2\"></span>nc.<span class=\"_ _4c\"> </span><span class=\"ls4e ws4c\">0%<span class=\"_ _109\"> </span>0%<span class=\"_ _19e\"> </span>100%<span class=\"_ _a8\"> </span>1<span class=\"_ _2\"></span>00%</span>V<span class=\"_ _0\"></span>erenigd Koninkrijk<span class=\"_ _1e1\"> </span><span class=\"ff42 ls0 ws0\"> <span class=\"_ _116\"> </span> <span class=\"_ _116\"> </span> <span class=\"_ _1fa\"> </span> </span>Balta Fl<span class=\"_ _2\"></span>oorcoveri<span class=\"_ _2\"></span>ng UK<span class=\"_ _210\"> </span><span class=\"ls4e ws4c\">0%<span class=\"_ _109\"> </span>0%<span class=\"_ _1b5\"> </span>10<span class=\"_ _2\"></span>0%<span class=\"_ _a8\"> </span>100%</span>Mo<span class=\"_ _2\"></span>dul<span class=\"_ _2\"></span>yss U<span class=\"_ _2\"></span>K, me<span class=\"_ _2\"></span>t ond<span class=\"_ _2\"></span>ern<span class=\"_ _2\"></span>emi<span class=\"_ _2\"></span>ngs<span class=\"_ _2\"></span>reg<span class=\"_ _2\"></span>istr<span class=\"_ _2\"></span>atie<span class=\"_ _2\"></span>numm<span class=\"_ _2\"></span>er 13<span class=\"_ _2\"></span>846<span class=\"_ _2\"></span>07<span class=\"_ _1a\"></span>4, e<span class=\"_ _2\"></span>en do<span class=\"_ _2\"></span>chte<span class=\"_ _2\"></span>ron<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>ne<span class=\"_ _2\"></span>min<span class=\"_ _2\"></span>g van on<span class=\"_ _2\"></span>ze ond<span class=\"_ _2\"></span>ern<span class=\"_ _2\"></span>emi<span class=\"_ _2\"></span>ng, p<span class=\"_ _2\"></span>rofi<span class=\"_ _2\"></span>tee<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t van d<span class=\"_ _2\"></span>e audi<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>vri<span class=\"_ _2\"></span>jste<span class=\"_ _2\"></span>llin<span class=\"_ _2\"></span>g in ov<span class=\"_ _2\"></span>ere<span class=\"_ _2\"></span>ens<span class=\"_ _2\"></span>temm<span class=\"_ _2\"></span>ing m<span class=\"_ _2\"></span>et se<span class=\"_ _2\"></span>ctie 479A va<span class=\"_ _2\"></span>n The Co<span class=\"_ _2\"></span>mpa<span class=\"_ _2\"></span>nie<span class=\"_ _2\"></span>s Act 20<span class=\"_ _2\"></span>06 va<span class=\"_ _2\"></span>n het VK e<span class=\"_ _2\"></span>n is da<span class=\"_ _2\"></span>ard<span class=\"_ _2\"></span>oor v<span class=\"_ _2\"></span>rij<span class=\"_ _2\"></span>ge<span class=\"_ _2\"></span>stel<span class=\"_ _2\"></span>d van de v<span class=\"_ _2\"></span>ere<span class=\"_ _2\"></span>iste va<span class=\"_ _2\"></span>n deze wet<span class=\"_ _2\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-163-2": {
   "value": "T<span class=\"ls0\">oelic<span class=\"_ _0\"></span>hting 3<span class=\"_ _0\"></span><span class=\"lsd2\">7<span class=\"ls0\">. T<span class=\"_ _1\"></span>ran<span class=\"_ _0\"></span>sacties me<span class=\"_ _0\"></span>t </span></span></span>verbonden<span class=\"ws4f\"> </span>par<span class=\"_ _2\"></span>tij<span class=\"_ _1a\"></span>enDe venn<span class=\"_ _2\"></span>oors<span class=\"_ _2\"></span>chap kan in he<span class=\"_ _2\"></span>t kader van de g<span class=\"_ _2\"></span>ewone be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>uitoefenin<span class=\"_ _2\"></span>g transacti<span class=\"_ _2\"></span>es aang<span class=\"_ _2\"></span>aan met h<span class=\"_ _2\"></span>aar aand<span class=\"_ _2\"></span>eelho<span class=\"_ _2\"></span>uder<span class=\"_ _2\"></span>s en ande<span class=\"_ _2\"></span>re entiteiten di<span class=\"_ _2\"></span>e in het bezi<span class=\"_ _2\"></span>t zijn van haar aan<span class=\"_ _2\"></span>dee<span class=\"_ _2\"></span>lhoud<span class=\"_ _2\"></span>ers. D<span class=\"_ _2\"></span>eze transacties omvat<span class=\"_ _2\"></span>ten ond<span class=\"_ _2\"></span>er meer<span class=\"wscf\"> </span>financieringso<span class=\"_ _1a\"></span>vereenk<span class=\"_ _0\"></span>omsten<span class=\"wscf\"> </span>en<span class=\"wsd0\"> </span>pr<span class=\"_ _0\"></span>ofessionele,<span class=\"ws89\"> </span>advi<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>-, consul<span class=\"_ _2\"></span>tancy- e<span class=\"_ _2\"></span>n ande<span class=\"_ _2\"></span>re zakelijke diensten. In 2018 werd een overe<span class=\"_ _2\"></span>enkomst getekend met e<span class=\"_ _2\"></span>en verb<span class=\"_ _2\"></span>onde<span class=\"_ _2\"></span>n par<span class=\"_ _2\"></span>tij van d<span class=\"_ _2\"></span>e hoofdaa<span class=\"_ _2\"></span>ndee<span class=\"_ _2\"></span>lhoud<span class=\"_ _2\"></span>er<span class=\"_ _0\"></span>, waar<span class=\"_ _2\"></span>van de im<span class=\"_ _2\"></span>pact o<span class=\"_ _2\"></span>p de financ<span class=\"_ _2\"></span>i\u00eble res<span class=\"_ _2\"></span>ultaten van 2021 en 2022 be<span class=\"_ _2\"></span>per<span class=\"_ _2\"></span>k<span class=\"_ _2\"></span>t is.De venn<span class=\"_ _2\"></span>oors<span class=\"_ _2\"></span>chap he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t in he<span class=\"_ _2\"></span>t kader van ha<span class=\"_ _2\"></span>ar be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>uitoefenin<span class=\"_ _2\"></span>g overeenkomsten ge<span class=\"_ _2\"></span>sloten met e<span class=\"_ _2\"></span>en aantal van ha<span class=\"_ _2\"></span>ar doc<span class=\"_ _2\"></span>hteronder<span class=\"_ _2\"></span>nemin<span class=\"_ _2\"></span>gen en ver<span class=\"_ _2\"></span>bond<span class=\"_ _2\"></span>en onde<span class=\"_ _2\"></span>rnemi<span class=\"_ _2\"></span>ngen. D<span class=\"_ _2\"></span>eze overeenkomsten hebb<span class=\"_ _2\"></span>en b<span class=\"_ _2\"></span>etrekki<span class=\"_ _2\"></span>ng op pro<span class=\"_ _2\"></span>ductie, verkooptran<span class=\"_ _2\"></span>sactie<span class=\"_ _2\"></span>s, diens<span class=\"_ _2\"></span>tve<span class=\"_ _2\"></span>rlenin<span class=\"_ _2\"></span>g en financieringso<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>omsten<span class=\"wscf\"> </span>en<span class=\"wscf\"> </span>werden<span class=\"wscf\"> </span>t<span class=\"_ _0\"></span>egen<span class=\"wscf\"> </span>mark<span class=\"_ _2\"></span>tprijzen<span class=\"ws89\"> </span>gesl<span class=\"_ _2\"></span>oten. <span class=\"lsd3\">T</span>ransac<span class=\"_ _2\"></span>ties tusse<span class=\"_ _2\"></span>n de venno<span class=\"_ _2\"></span>orsch<span class=\"_ _2\"></span>ap en haa<span class=\"_ _2\"></span>r doc<span class=\"_ _2\"></span>hteronder<span class=\"_ _2\"></span>nemin<span class=\"_ _2\"></span>gen, die ver<span class=\"_ _2\"></span>bond<span class=\"_ _2\"></span>en par<span class=\"_ _6\"></span>tijen zijn, zijn ge\u00eb<span class=\"_ _2\"></span>liminee<span class=\"_ _2\"></span>rd in de co<span class=\"_ _2\"></span>nsolida<span class=\"_ _2\"></span>tie en worde<span class=\"_ _2\"></span>n derha<span class=\"_ _2\"></span>lve niet beh<span class=\"_ _2\"></span>andel<span class=\"_ _2\"></span>d in deze <span class=\"lsd4\">T</span>oelichtin<span class=\"_ _2\"></span>g.  V<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>rgo<span class=\"_ _2\"></span>edin<span class=\"_ _2\"></span>g aan ma<span class=\"_ _2\"></span>nage<span class=\"_ _2\"></span>rs op sl<span class=\"_ _2\"></span>eute<span class=\"_ _2\"></span>lpos<span class=\"_ _2\"></span>itiesHet management op sleutelposities betekent het Managementcomit\u00e9<span class=\"ff5f lsd5\"> </span>van de groep dat bestaat uit personen die de b<span class=\"_ _2\"></span>evoeg<span class=\"_ _2\"></span>dheid h<span class=\"_ _2\"></span>ebb<span class=\"_ _2\"></span>en en verant<span class=\"_ _2\"></span>woo<span class=\"_ _2\"></span>rdelijk zijn vo<span class=\"_ _2\"></span>or het pl<span class=\"_ _2\"></span>annen, s<span class=\"_ _2\"></span>turen en co<span class=\"_ _2\"></span>ntrolere<span class=\"_ _2\"></span>n van de activ<span class=\"_ _2\"></span>iteiten van de groe<span class=\"_ _2\"></span>p. De vergo<span class=\"_ _2\"></span>eding vo<span class=\"_ _2\"></span>or mana<span class=\"_ _2\"></span>gers o<span class=\"_ _2\"></span>p sleu<span class=\"_ _2\"></span>telposi<span class=\"_ _2\"></span>ties omvat alle vaste en variab<span class=\"_ _2\"></span>ele b<span class=\"_ _2\"></span>ezoldigin<span class=\"_ _2\"></span>gen en an<span class=\"_ _2\"></span>dere voorde<span class=\"_ _2\"></span>len die vo<span class=\"_ _2\"></span>orges<span class=\"_ _2\"></span>teld worden in over<span class=\"_ _2\"></span>ige kosten en lang<span class=\"_ _2\"></span>etermijn<span class=\"_ _2\"></span>-p<span class=\"_ _2\"></span>erso<span class=\"_ _2\"></span>nee<span class=\"_ _2\"></span>lsbel<span class=\"_ _2\"></span>oning<span class=\"_ _2\"></span>en die b<span class=\"_ _2\"></span>eschreven s<span class=\"_ _2\"></span>taan in integratie<span class=\"_ _2\"></span>- en h<span class=\"_ _2\"></span>erstr<span class=\"_ _2\"></span>ucturerin<span class=\"_ _2\"></span>gskosten.   V<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>rgo<span class=\"_ _2\"></span>edin<span class=\"_ _2\"></span>g aan ma<span class=\"_ _2\"></span>nage<span class=\"_ _2\"></span>rs op sleutelposities(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _23\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _8d\"> </span>2021</span>T<span class=\"_ _0\"></span>otaal ver<span class=\"_ _2\"></span>goe<span class=\"_ _2\"></span>ding<span class=\"_ _2\"></span>en aan m<span class=\"_ _2\"></span>anag<span class=\"_ _2\"></span>ers 3<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>72<span class=\"_ _e\"> </span><span class=\"ls5e ws5c\">3.445</span>op sleutelpositiesPersoneelsbeloningen op<span class=\"_ _0\"></span> kor<span class=\"_ _2\"></span>te<span class=\"_ _0\"></span> termijn<span class=\"_ _8a\"> </span><span class=\"ls56 ws54\">3.5<span class=\"_ _2\"></span>69<span class=\"_ _88\"> </span><span class=\"ls76 ws74\">3.229</span></span>V<span class=\"_ _0\"></span>erg<span class=\"_ _2\"></span>oed<span class=\"_ _2\"></span>ingen Raa<span class=\"_ _2\"></span>d van Bestu<span class=\"_ _2\"></span>ur<span class=\"_ _7a\"> </span><span class=\"ls4f ws4d\">16<span class=\"_ _2\"></span>0<span class=\"_ _123\"> </span><span class=\"ls81 ws7f\">1<span class=\"_ _2\"></span>70</span></span>Ontslagv<span class=\"_ _0\"></span>ergoe<span class=\"_ _2\"></span>dingen<span class=\"_ _211\"> </span><span class=\"ls40 ws3e\">40<span class=\"_ _44\"> </span><span class=\"ls0 ws0\">-</span></span>Op aan<span class=\"_ _2\"></span>dele<span class=\"_ _2\"></span>n gebas<span class=\"_ _2\"></span>eerd<span class=\"_ _2\"></span>e betalin<span class=\"_ _2\"></span>gen<span class=\"_ _67\"> </span>3<span class=\"_ _92\"> </span><span class=\"ls78 ws76\">46</span>T<span class=\"_ _0\"></span>otaal s<span class=\"_ _2\"></span>top<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te -<span class=\"_ _127\"> </span><span class=\"ls63 ws61\">2<span class=\"_ _6\"></span>.16<span class=\"_ _2\"></span>6</span>bedrijfsactiviteitenWe verwijzen n<span class=\"_ _2\"></span>aar het 'Corp<span class=\"_ _2\"></span>orate Governan<span class=\"_ _2\"></span>ce V<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>rsla<span class=\"_ _2\"></span>g<span class=\"_ _0\"></span>' vo<span class=\"_ _2\"></span>or informatie over d<span class=\"_ _2\"></span>e bezoldigi<span class=\"_ _2\"></span>ng van bes<span class=\"_ _2\"></span>tuurder<span class=\"_ _2\"></span>s en le<span class=\"_ _2\"></span>den van het Ma<span class=\"_ _2\"></span>nagem<span class=\"_ _2\"></span>entcomi<span class=\"_ _2\"></span>t\u00e9 van de groep. Er waren geen an<span class=\"_ _2\"></span>dere transa<span class=\"_ _2\"></span>cties m<span class=\"_ _2\"></span>et verbo<span class=\"_ _2\"></span>nden p<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>tijen<span class=\"_ _2\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-163-3": {
   "value": "T<span class=\"ls0\">oelic<span class=\"_ _0\"></span>hting 3<span class=\"_ _0\"></span><span class=\"lsd2\">7<span class=\"ls0\">. T<span class=\"_ _1\"></span>ran<span class=\"_ _0\"></span>sacties me<span class=\"_ _0\"></span>t </span></span></span>verbonden<span class=\"ws4f\"> </span>par<span class=\"_ _2\"></span>tij<span class=\"_ _1a\"></span>enDe venn<span class=\"_ _2\"></span>oors<span class=\"_ _2\"></span>chap kan in he<span class=\"_ _2\"></span>t kader van de g<span class=\"_ _2\"></span>ewone be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>uitoefenin<span class=\"_ _2\"></span>g transacti<span class=\"_ _2\"></span>es aang<span class=\"_ _2\"></span>aan met h<span class=\"_ _2\"></span>aar aand<span class=\"_ _2\"></span>eelho<span class=\"_ _2\"></span>uder<span class=\"_ _2\"></span>s en ande<span class=\"_ _2\"></span>re entiteiten di<span class=\"_ _2\"></span>e in het bezi<span class=\"_ _2\"></span>t zijn van haar aan<span class=\"_ _2\"></span>dee<span class=\"_ _2\"></span>lhoud<span class=\"_ _2\"></span>ers. D<span class=\"_ _2\"></span>eze transacties omvat<span class=\"_ _2\"></span>ten ond<span class=\"_ _2\"></span>er meer<span class=\"wscf\"> </span>financieringso<span class=\"_ _1a\"></span>vereenk<span class=\"_ _0\"></span>omsten<span class=\"wscf\"> </span>en<span class=\"wsd0\"> </span>pr<span class=\"_ _0\"></span>ofessionele,<span class=\"ws89\"> </span>advi<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>-, consul<span class=\"_ _2\"></span>tancy- e<span class=\"_ _2\"></span>n ande<span class=\"_ _2\"></span>re zakelijke diensten. In 2018 werd een overe<span class=\"_ _2\"></span>enkomst getekend met e<span class=\"_ _2\"></span>en verb<span class=\"_ _2\"></span>onde<span class=\"_ _2\"></span>n par<span class=\"_ _2\"></span>tij van d<span class=\"_ _2\"></span>e hoofdaa<span class=\"_ _2\"></span>ndee<span class=\"_ _2\"></span>lhoud<span class=\"_ _2\"></span>er<span class=\"_ _0\"></span>, waar<span class=\"_ _2\"></span>van de im<span class=\"_ _2\"></span>pact o<span class=\"_ _2\"></span>p de financ<span class=\"_ _2\"></span>i\u00eble res<span class=\"_ _2\"></span>ultaten van 2021 en 2022 be<span class=\"_ _2\"></span>per<span class=\"_ _2\"></span>k<span class=\"_ _2\"></span>t is.De venn<span class=\"_ _2\"></span>oors<span class=\"_ _2\"></span>chap he<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>t in he<span class=\"_ _2\"></span>t kader van ha<span class=\"_ _2\"></span>ar be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>uitoefenin<span class=\"_ _2\"></span>g overeenkomsten ge<span class=\"_ _2\"></span>sloten met e<span class=\"_ _2\"></span>en aantal van ha<span class=\"_ _2\"></span>ar doc<span class=\"_ _2\"></span>hteronder<span class=\"_ _2\"></span>nemin<span class=\"_ _2\"></span>gen en ver<span class=\"_ _2\"></span>bond<span class=\"_ _2\"></span>en onde<span class=\"_ _2\"></span>rnemi<span class=\"_ _2\"></span>ngen. D<span class=\"_ _2\"></span>eze overeenkomsten hebb<span class=\"_ _2\"></span>en b<span class=\"_ _2\"></span>etrekki<span class=\"_ _2\"></span>ng op pro<span class=\"_ _2\"></span>ductie, verkooptran<span class=\"_ _2\"></span>sactie<span class=\"_ _2\"></span>s, diens<span class=\"_ _2\"></span>tve<span class=\"_ _2\"></span>rlenin<span class=\"_ _2\"></span>g en financieringso<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>omsten<span class=\"wscf\"> </span>en<span class=\"wscf\"> </span>werden<span class=\"wscf\"> </span>t<span class=\"_ _0\"></span>egen<span class=\"wscf\"> </span>mark<span class=\"_ _2\"></span>tprijzen<span class=\"ws89\"> </span>gesl<span class=\"_ _2\"></span>oten. <span class=\"lsd3\">T</span>ransac<span class=\"_ _2\"></span>ties tusse<span class=\"_ _2\"></span>n de venno<span class=\"_ _2\"></span>orsch<span class=\"_ _2\"></span>ap en haa<span class=\"_ _2\"></span>r doc<span class=\"_ _2\"></span>hteronder<span class=\"_ _2\"></span>nemin<span class=\"_ _2\"></span>gen, die ver<span class=\"_ _2\"></span>bond<span class=\"_ _2\"></span>en par<span class=\"_ _6\"></span>tijen zijn, zijn ge\u00eb<span class=\"_ _2\"></span>liminee<span class=\"_ _2\"></span>rd in de co<span class=\"_ _2\"></span>nsolida<span class=\"_ _2\"></span>tie en worde<span class=\"_ _2\"></span>n derha<span class=\"_ _2\"></span>lve niet beh<span class=\"_ _2\"></span>andel<span class=\"_ _2\"></span>d in deze <span class=\"lsd4\">T</span>oelichtin<span class=\"_ _2\"></span>g.  V<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>rgo<span class=\"_ _2\"></span>edin<span class=\"_ _2\"></span>g aan ma<span class=\"_ _2\"></span>nage<span class=\"_ _2\"></span>rs op sl<span class=\"_ _2\"></span>eute<span class=\"_ _2\"></span>lpos<span class=\"_ _2\"></span>itiesHet management op sleutelposities betekent het Managementcomit\u00e9<span class=\"ff5f lsd5\"> </span>van de groep dat bestaat uit personen die de b<span class=\"_ _2\"></span>evoeg<span class=\"_ _2\"></span>dheid h<span class=\"_ _2\"></span>ebb<span class=\"_ _2\"></span>en en verant<span class=\"_ _2\"></span>woo<span class=\"_ _2\"></span>rdelijk zijn vo<span class=\"_ _2\"></span>or het pl<span class=\"_ _2\"></span>annen, s<span class=\"_ _2\"></span>turen en co<span class=\"_ _2\"></span>ntrolere<span class=\"_ _2\"></span>n van de activ<span class=\"_ _2\"></span>iteiten van de groe<span class=\"_ _2\"></span>p. De vergo<span class=\"_ _2\"></span>eding vo<span class=\"_ _2\"></span>or mana<span class=\"_ _2\"></span>gers o<span class=\"_ _2\"></span>p sleu<span class=\"_ _2\"></span>telposi<span class=\"_ _2\"></span>ties omvat alle vaste en variab<span class=\"_ _2\"></span>ele b<span class=\"_ _2\"></span>ezoldigin<span class=\"_ _2\"></span>gen en an<span class=\"_ _2\"></span>dere voorde<span class=\"_ _2\"></span>len die vo<span class=\"_ _2\"></span>orges<span class=\"_ _2\"></span>teld worden in over<span class=\"_ _2\"></span>ige kosten en lang<span class=\"_ _2\"></span>etermijn<span class=\"_ _2\"></span>-p<span class=\"_ _2\"></span>erso<span class=\"_ _2\"></span>nee<span class=\"_ _2\"></span>lsbel<span class=\"_ _2\"></span>oning<span class=\"_ _2\"></span>en die b<span class=\"_ _2\"></span>eschreven s<span class=\"_ _2\"></span>taan in integratie<span class=\"_ _2\"></span>- en h<span class=\"_ _2\"></span>erstr<span class=\"_ _2\"></span>ucturerin<span class=\"_ _2\"></span>gskosten.   V<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>rgo<span class=\"_ _2\"></span>edin<span class=\"_ _2\"></span>g aan ma<span class=\"_ _2\"></span>nage<span class=\"_ _2\"></span>rs op sleutelposities(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _23\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _8d\"> </span>2021</span>T<span class=\"_ _0\"></span>otaal ver<span class=\"_ _2\"></span>goe<span class=\"_ _2\"></span>ding<span class=\"_ _2\"></span>en aan m<span class=\"_ _2\"></span>anag<span class=\"_ _2\"></span>ers 3<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>72<span class=\"_ _e\"> </span><span class=\"ls5e ws5c\">3.445</span>op sleutelpositiesPersoneelsbeloningen op<span class=\"_ _0\"></span> kor<span class=\"_ _2\"></span>te<span class=\"_ _0\"></span> termijn<span class=\"_ _8a\"> </span><span class=\"ls56 ws54\">3.5<span class=\"_ _2\"></span>69<span class=\"_ _88\"> </span><span class=\"ls76 ws74\">3.229</span></span>V<span class=\"_ _0\"></span>erg<span class=\"_ _2\"></span>oed<span class=\"_ _2\"></span>ingen Raa<span class=\"_ _2\"></span>d van Bestu<span class=\"_ _2\"></span>ur<span class=\"_ _7a\"> </span><span class=\"ls4f ws4d\">16<span class=\"_ _2\"></span>0<span class=\"_ _123\"> </span><span class=\"ls81 ws7f\">1<span class=\"_ _2\"></span>70</span></span>Ontslagv<span class=\"_ _0\"></span>ergoe<span class=\"_ _2\"></span>dingen<span class=\"_ _211\"> </span><span class=\"ls40 ws3e\">40<span class=\"_ _44\"> </span><span class=\"ls0 ws0\">-</span></span>Op aan<span class=\"_ _2\"></span>dele<span class=\"_ _2\"></span>n gebas<span class=\"_ _2\"></span>eerd<span class=\"_ _2\"></span>e betalin<span class=\"_ _2\"></span>gen<span class=\"_ _67\"> </span>3<span class=\"_ _92\"> </span><span class=\"ls78 ws76\">46</span>T<span class=\"_ _0\"></span>otaal s<span class=\"_ _2\"></span>top<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te -<span class=\"_ _127\"> </span><span class=\"ls63 ws61\">2<span class=\"_ _6\"></span>.16<span class=\"_ _2\"></span>6</span>bedrijfsactiviteitenWe verwijzen n<span class=\"_ _2\"></span>aar het 'Corp<span class=\"_ _2\"></span>orate Governan<span class=\"_ _2\"></span>ce V<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>rsla<span class=\"_ _2\"></span>g<span class=\"_ _0\"></span>' vo<span class=\"_ _2\"></span>or informatie over d<span class=\"_ _2\"></span>e bezoldigi<span class=\"_ _2\"></span>ng van bes<span class=\"_ _2\"></span>tuurder<span class=\"_ _2\"></span>s en le<span class=\"_ _2\"></span>den van het Ma<span class=\"_ _2\"></span>nagem<span class=\"_ _2\"></span>entcomi<span class=\"_ _2\"></span>t\u00e9 van de groep. Er waren geen an<span class=\"_ _2\"></span>dere transa<span class=\"_ _2\"></span>cties m<span class=\"_ _2\"></span>et verbo<span class=\"_ _2\"></span>nden p<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>tijen<span class=\"_ _2\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-164-2": {
   "value": "T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 38. T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>aal ver<span class=\"_ _0\"></span>goedingen bet<span class=\"_ _0\"></span>aald aan de co<span class=\"_ _0\"></span>mmissa<span class=\"_ _0\"></span>rissen v<span class=\"_ _0\"></span>an de gr<span class=\"_ _0\"></span>oep(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _191\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _86\"> </span>2021</span>Auditgerelateerde<span class=\"_ _1a\"></span> diensten<span class=\"_ _120\"> </span><span class=\"ls51 ws4f\">567<span class=\"_ _7c\"> </span><span class=\"ls4 ws4\">605</span></span>Audit van de gro<span class=\"_ _2\"></span>ep volg<span class=\"_ _2\"></span>ens wet<span class=\"_ _2\"></span>telijke 5<span class=\"_ _2\"></span>67<span class=\"_ _93\"> </span><span class=\"ls4e ws4c\">605</span>verplichting<span class=\"_ _2\"></span>enNiet-auditgerelateerde diensten<span class=\"_ _ca\"> </span><span class=\"ls4d ws4b\">188<span class=\"_ _7d\"> </span><span class=\"ls77 ws75\">349</span></span>Belastingdien<span class=\"_ _0\"></span>s<span class=\"_ _2\"></span>t<span class=\"_ _1a\"></span>en<span class=\"_ _5c\"> </span><span class=\"ls5e ws5c\">44<span class=\"_ _154\"> </span><span class=\"ls8d ws8b\">64</span></span>Overige dien<span class=\"_ _1a\"></span>sten<span class=\"_ _23\"> </span><span class=\"ls58 ws56\">144<span class=\"_ _98\"> </span><span class=\"ls57 ws55\">285</span></span>T<span class=\"_ _0\"></span>otale ver<span class=\"_ _2\"></span>goe<span class=\"_ _2\"></span>ding<span class=\"_ _2\"></span>en be<span class=\"_ _2\"></span>taal<span class=\"_ _2\"></span>d aan de 75<span class=\"_ _2\"></span>5<span class=\"_ _7c\"> </span><span class=\"ls53 ws51\">954</span>com<span class=\"_ _2\"></span>miss<span class=\"_ _2\"></span>aris van de gr<span class=\"_ _2\"></span>oep",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-165-2": {
   "value": "T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 39<span class=\"_ _1\"></span>. Sto<span class=\"_ _0\"></span>p<span class=\"_ _2\"></span>ge<span class=\"_ _0\"></span>zette bedrijfsa<span class=\"_ _2\"></span>ctivit<span class=\"_ _0\"></span>ei<span class=\"_ _2\"></span>t<span class=\"_ _1a\"></span>enOp 4 apr<span class=\"_ _2\"></span>il 2022 kondigde Be<span class=\"_ _2\"></span>lysse G<span class=\"_ _2\"></span>roup NV de voltooiin<span class=\"_ _2\"></span>g aan van de verkoop van ha<span class=\"_ _2\"></span>ar activ<span class=\"_ _2\"></span>iteiten inzake karpe<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ten, reside<span class=\"_ _2\"></span>ntieel p<span class=\"_ _2\"></span>olyp<span class=\"_ _2\"></span>ropyle<span class=\"_ _2\"></span>en (PP) en non-<span class=\"_ _2\"></span>woven (de Stopgezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten)<span class=\"_ _0\"></span>, s<span class=\"_ _2\"></span>amen m<span class=\"_ _2\"></span>et het Balta<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>mer<span class=\"_ _2\"></span>k, aan Vic<span class=\"_ _2\"></span>toria PL<span class=\"_ _0\"></span>C (de T<span class=\"_ _24\"></span>rans<span class=\"_ _2\"></span>actie of de Desin<span class=\"_ _0\"></span>vesteri<span class=\"_ _0\"></span>ng)<span class=\"_ _0\"></span>.Het res<span class=\"_ _2\"></span>ultaat o<span class=\"_ _2\"></span>p de transa<span class=\"_ _2\"></span>ctie en het n<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>toresult<span class=\"_ _2\"></span>aat over de pe<span class=\"_ _2\"></span>riod<span class=\"_ _2\"></span>e van drie maa<span class=\"_ _2\"></span>nden ei<span class=\"_ _2\"></span>ndige<span class=\"_ _2\"></span>nd op 31 maar<span class=\"_ _6\"></span>t 2022 voor de a<span class=\"_ _2\"></span>ctivi<span class=\"_ _2\"></span>teiten karpet<span class=\"_ _6\"></span>ten, residenti<span class=\"_ _2\"></span>eel po<span class=\"_ _2\"></span>lyp<span class=\"_ _2\"></span>ropylee<span class=\"_ _2\"></span>n (PP) en non-<span class=\"_ _2\"></span>woven worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in het res<span class=\"_ _2\"></span>ultaat van stopgezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten. Di<span class=\"_ _2\"></span>t omvat<span class=\"_ _2\"></span>te ook de verplic<span class=\"_ _2\"></span>hte recyclerin<span class=\"_ _2\"></span>g van valutao<span class=\"_ _2\"></span>mzettin<span class=\"_ _2\"></span>gsaan<span class=\"_ _2\"></span>passin<span class=\"_ _2\"></span>gen (C<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>A<span class=\"_ _1a\"></span>) van de stopg<span class=\"_ _2\"></span>ezette be<span class=\"_ _2\"></span>drij<span class=\"_ _2\"></span>fsacti<span class=\"_ _2\"></span>viteiten o<span class=\"_ _2\"></span>p het mome<span class=\"_ _2\"></span>nt van het verli<span class=\"_ _2\"></span>es van contro<span class=\"_ _2\"></span>le, die worde<span class=\"_ _2\"></span>n gerecycl<span class=\"_ _2\"></span>eerd v<span class=\"_ _2\"></span>ia de wins<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>verliesre<span class=\"_ _2\"></span>kening (\u20ac 56,5 miljoe<span class=\"_ _2\"></span>n of \u20ac 1,57 pe<span class=\"_ _2\"></span>r aand<span class=\"_ _2\"></span>eel). De volle<span class=\"_ _2\"></span>dige transac<span class=\"_ _2\"></span>tieprijs we<span class=\"_ _2\"></span>rd beta<span class=\"_ _2\"></span>ald. Intercomp<span class=\"_ _2\"></span>any<span class=\"_ _2\"></span>transa<span class=\"_ _2\"></span>cties tuss<span class=\"_ _2\"></span>en de voor<span class=\"_ _6\"></span>tgezet<span class=\"_ _2\"></span>te en de stopg<span class=\"_ _2\"></span>ezette be<span class=\"_ _2\"></span>drijf<span class=\"_ _2\"></span>sactiv<span class=\"_ _2\"></span>iteiten werd<span class=\"_ _2\"></span>en ge\u00eb<span class=\"_ _2\"></span>limine<span class=\"_ _2\"></span>erd. V<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>or de pe<span class=\"_ _2\"></span>riod<span class=\"_ _2\"></span>e V<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>or het j<span class=\"_ _2\"></span>aar Activa en p<span class=\"_ _2\"></span>assi<span class=\"_ _2\"></span>va van de stop<span class=\"_ _2\"></span>geze<span class=\"_ _2\"></span>tt<span class=\"_ _2\"></span>e bedr<span class=\"_ _2\"></span>ijfsa<span class=\"_ _2\"></span>cti<span class=\"_ _2\"></span>vitei<span class=\"_ _2\"></span>tenein<span class=\"_ _2\"></span>dige<span class=\"_ _2\"></span>nd op  ein<span class=\"_ _2\"></span>dige<span class=\"_ _2\"></span>nd op  31 maar<span class=\"_ _2\"></span>t31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _212\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _1a5\"> </span>2021</span>Materi\u00ebl<span class=\"_ _2\"></span>e vaste activa<span class=\"_ _213\"> </span><span class=\"ls6 ws6\">182.2<span class=\"_ _0\"></span>68 <span class=\"_ _164\"> </span><span class=\"ls0 ws0\">17<span class=\"_ _2\"></span>7<span class=\"_ _0\"></span>.448 </span></span>     <span class=\"_ _27\"></span>W<span class=\"_ _0\"></span>aar<span class=\"_ _2\"></span>van re<span class=\"_ _2\"></span>cht-op<span class=\"_ _2\"></span>-<span class=\"_ _6\"></span>gebru<span class=\"_ _2\"></span>ik activa on<span class=\"_ _2\"></span>der IFRS 16 (ex<span class=\"_ _0\"></span>c<span class=\"_ _2\"></span>lusief sal<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>-a<span class=\"_ _2\"></span>nd<span class=\"_ _2\"></span>-le<span class=\"_ _2\"></span>aseb<span class=\"_ _2\"></span>ack) <span class=\"_ _119\"> </span><span class=\"ls8a ws88\">1<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>8<span class=\"_ _6\"></span>5<span class=\"_ _108\"> </span>1<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>5</span>     T<span class=\"_ _24\"></span>e<span class=\"_ _2\"></span>rreine<span class=\"_ _2\"></span>n en geb<span class=\"_ _2\"></span>ouwen <span class=\"_ _13a\"> </span><span class=\"ls46 ws44\">119<span class=\"_ _0\"></span>.217 <span class=\"_ _6d\"> </span><span class=\"ls0 ws0\">119<span class=\"_ _24\"></span>.012 </span></span>     Install<span class=\"_ _2\"></span>aties, ma<span class=\"_ _2\"></span>chine<span class=\"_ _2\"></span>s en uitr<span class=\"_ _2\"></span>usting <span class=\"_ _214\"> </span><span class=\"ls4e ws4c\">59<span class=\"_ _24\"></span>.290 <span class=\"_ _1b1\"> </span><span class=\"ls4c ws4a\">56.604 </span></span>    Overi<span class=\"_ _2\"></span>ge materi\u00eb<span class=\"_ _2\"></span>le vaste activa<span class=\"_ _215\"> </span><span class=\"ls8a ws88\">3<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>762<span class=\"_ _2\"></span> <span class=\"_ _f0\"> </span></span>1.83<span class=\"_ _0\"></span>2 Andere im<span class=\"_ _2\"></span>materi\u00ebl<span class=\"_ _2\"></span>e vaste activa <span class=\"_ _216\"> </span><span class=\"ls75 ws73\">336 <span class=\"_ _100\"> </span></span>- Uitgest<span class=\"_ _0\"></span>elde belastingvorder<span class=\"_ _1a\"></span>ingen<span class=\"_ _217\"> </span><span class=\"ls53 ws51\">2.133 <span class=\"_ _18f\"> </span><span class=\"ls0 ws0\">2<span class=\"_ _0\"></span>.852 </span></span>Hand<span class=\"_ _2\"></span>els<span class=\"_ _2\"></span>- en overige vord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en<span class=\"_ _218\"> </span><span class=\"ls62 ws60\">507<span class=\"_ _2\"></span> <span class=\"_ _81\"> </span><span class=\"ls8a ws88\">1<span class=\"_ _2\"></span>76<span class=\"_ _2\"></span> </span></span>T<span class=\"_ _0\"></span>otaal vas<span class=\"_ _2\"></span>te act<span class=\"_ _2\"></span>iva <span class=\"_ _219\"> </span>185<span class=\"_ _2\"></span>.2<span class=\"_ _2\"></span>43 <span class=\"_ _e0\"> </span><span class=\"ls63 ws61\">18<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>475<span class=\"_ _2\"></span> </span>Vo<span class=\"_ _2\"></span>o<span class=\"_ _6\"></span>r<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>a<span class=\"_ _6\"></span>d<span class=\"_ _2\"></span>e<span class=\"_ _6\"></span>n<span class=\"_ _21a\"> </span><span class=\"ls0 ws0\">116.887 <span class=\"_ _118\"> </span><span class=\"ls8a ws88\">1<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>4<span class=\"_ _6\"></span>.98<span class=\"_ _2\"></span>7<span class=\"_ _6\"></span> <span class=\"_ _0\"></span></span></span>A<span class=\"_ _0\"></span>fgeleide financi\u00eble i<span class=\"_ _0\"></span>nstrumenten<span class=\"_ _216\"> </span><span class=\"ls0 ws0\">9 <span class=\"_ _1d9\"> </span>-</span>Hand<span class=\"_ _2\"></span>els<span class=\"_ _2\"></span>- en overige vord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en<span class=\"_ _21b\"> </span><span class=\"ls51 ws4f\">31.<span class=\"_ _2\"></span>43<span class=\"_ _2\"></span>4 <span class=\"_ _1aa\"> </span><span class=\"ls58 ws56\">30.408<span class=\"_ _2\"></span> </span></span>Belas<span class=\"_ _2\"></span>tingvorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n op kor<span class=\"_ _2\"></span>te termijn<span class=\"_ _d4\"> </span><span class=\"ls75 ws73\">208 <span class=\"_ _82\"> </span>204 </span>Liquide middele<span class=\"_ _2\"></span>n<span class=\"_ _135\"> </span><span class=\"ls4f ws4d\">4.480 <span class=\"_ _5d\"> </span><span class=\"ls4e ws4c\">3.<span class=\"_ _0\"></span>909 </span></span>T<span class=\"_ _0\"></span>otaal vl<span class=\"_ _2\"></span>ot<span class=\"_ _2\"></span>tend<span class=\"_ _2\"></span>e act<span class=\"_ _2\"></span>iva<span class=\"_ _ad\"> </span><span class=\"ls75 ws73\">153<span class=\"_ _2\"></span>.01<span class=\"_ _2\"></span>8 <span class=\"_ _48\"> </span><span class=\"ls92 ws90\">1<span class=\"_ _6\"></span>4<span class=\"_ _2\"></span>9.<span class=\"_ _6\"></span>5<span class=\"_ _6\"></span>0<span class=\"_ _6\"></span>9<span class=\"_ _6\"></span> <span class=\"_ _0\"></span></span></span>T<span class=\"_ _0\"></span>otaal a<span class=\"_ _2\"></span>ctiva <span class=\"_ _21c\"> </span><span class=\"ls9c ws9a\">338.2<span class=\"_ _0\"></span>61<span class=\"_ _0\"></span> <span class=\"_ _ac\"> </span><span class=\"ls0 ws0\">32<span class=\"_ _2\"></span>9<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>98<span class=\"_ _2\"></span>3 </span></span>Bank- en ov<span class=\"_ _1a\"></span>erig<span class=\"_ _2\"></span>e lenin<span class=\"_ _2\"></span>gen<span class=\"_ _da\"> </span><span class=\"ls89 ws87\">33<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>424<span class=\"_ _2\"></span> <span class=\"_ _118\"> </span><span class=\"ls75 ws73\">33.30<span class=\"_ _2\"></span>5 </span></span>    <span class=\"_ _27\"></span>W<span class=\"_ _0\"></span>aar<span class=\"_ _2\"></span>van I<span class=\"_ _2\"></span>FRS 16-<span class=\"_ _6\"></span>gerelatee<span class=\"_ _2\"></span>rde leas<span class=\"_ _2\"></span>everplich<span class=\"_ _2\"></span>tingen (exclusief sale<span class=\"_ _6\"></span>-an<span class=\"_ _2\"></span>d-<span class=\"_ _2\"></span>leas<span class=\"_ _2\"></span>ebac<span class=\"_ _2\"></span>k)<span class=\"_ _79\"> </span><span class=\"ls44 ws42\">11.357 <span class=\"_ _49\"> </span></span>10.879 Uitgestelde<span class=\"_ _1a\"></span> belastingschulden<span class=\"_ _21d\"> </span><span class=\"ls5a ws58\">2<span class=\"_ _6\"></span>7.<span class=\"_ _6\"></span>2<span class=\"_ _6\"></span>6<span class=\"_ _6\"></span>4<span class=\"_ _6\"></span> <span class=\"_ _19e\"> </span><span class=\"ls5b ws59\">28<span class=\"_ _2\"></span>.70<span class=\"_ _2\"></span>7 </span></span>V<span class=\"_ _0\"></span>erplichtingen u<span class=\"_ _0\"></span>i<span class=\"_ _2\"></span>t hoofde<span class=\"_ _0\"></span> van personeelsbeloningen<span class=\"_ _1e1\"> </span><span class=\"ls0 ws0\">2.196 <span class=\"_ _18f\"> </span><span class=\"ls81 ws7f\">2<span class=\"_ _2\"></span>.42<span class=\"_ _2\"></span>2 </span></span>T<span class=\"_ _0\"></span>otaal sc<span class=\"_ _2\"></span>huld<span class=\"_ _2\"></span>en op l<span class=\"_ _2\"></span>ange t<span class=\"_ _2\"></span>ermij<span class=\"_ _2\"></span>n<span class=\"_ _21e\"> </span><span class=\"ls56 ws54\">62<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>4 <span class=\"_ _164\"> </span></span>64<span class=\"_ _2\"></span>.4<span class=\"_ _2\"></span>34 Bank- en ov<span class=\"_ _1a\"></span>erig<span class=\"_ _2\"></span>e lenin<span class=\"_ _2\"></span>gen<span class=\"_ _21f\"> </span><span class=\"ls46 ws44\">6.217 <span class=\"_ _f0\"> </span><span class=\"ls59 ws57\">6<span class=\"_ _2\"></span>.1<span class=\"_ _6\"></span>08<span class=\"_ _2\"></span> </span></span>   Waar<span class=\"_ _2\"></span>van IFRS 16-<span class=\"_ _6\"></span>gerelatee<span class=\"_ _2\"></span>rde leas<span class=\"_ _2\"></span>everplic<span class=\"_ _2\"></span>htingen (exclusief sal<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>-an<span class=\"_ _2\"></span>d-<span class=\"_ _2\"></span>le<span class=\"_ _2\"></span>aseba<span class=\"_ _2\"></span>ck)<span class=\"_ _ca\"> </span><span class=\"ls8e ws8c\">3<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>622<span class=\"_ _2\"></span> <span class=\"_ _109\"> </span><span class=\"ls4f ws4d\">3.579 </span></span>A<span class=\"_ _0\"></span>fgeleide financi\u00eble i<span class=\"_ _0\"></span>nstrumenten<span class=\"_ _220\"> </span><span class=\"ls57 ws55\">28 <span class=\"_ _112\"> </span><span class=\"lsd wsd\">298 </span></span>Overi<span class=\"_ _2\"></span>ge wed<span class=\"_ _2\"></span>de<span class=\"_ _2\"></span>-, salar<span class=\"_ _2\"></span>is- e<span class=\"_ _2\"></span>n socia<span class=\"_ _2\"></span>al gerel<span class=\"_ _2\"></span>ateerde sc<span class=\"_ _2\"></span>hulde<span class=\"_ _2\"></span>n<span class=\"_ _1ec\"> </span><span class=\"ls62 ws60\">22<span class=\"_ _2\"></span>.5<span class=\"_ _2\"></span>07 <span class=\"_ _1a2\"> </span><span class=\"ls8a ws88\">2<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>.9<span class=\"_ _6\"></span>9<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span> </span></span>Hand<span class=\"_ _2\"></span>els<span class=\"_ _2\"></span>- en overige s<span class=\"_ _2\"></span>chuld<span class=\"_ _2\"></span>en<span class=\"_ _202\"> </span><span class=\"ls76 ws74\">83.658 <span class=\"_ _1b1\"> </span><span class=\"ls6 ws6\">82.2<span class=\"_ _0\"></span>57 </span></span>Belastingsch<span class=\"_ _0\"></span>ulden <span class=\"_ _221\"> </span><span class=\"ls51 ws4f\">310<span class=\"_ _2\"></span> <span class=\"_ _1b7\"> </span><span class=\"ls59 ws57\">1<span class=\"_ _2\"></span>.12<span class=\"_ _2\"></span>8 </span></span>T<span class=\"_ _0\"></span>otaal sc<span class=\"_ _2\"></span>huld<span class=\"_ _2\"></span>en op kor<span class=\"_ _2\"></span>te term<span class=\"_ _2\"></span>ijn<span class=\"_ _222\"> </span><span class=\"ls50 ws4e\">11<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>19<span class=\"_ _2\"></span> <span class=\"_ _119\"> </span>11<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>.78<span class=\"_ _2\"></span>4 </span>T<span class=\"_ _24\"></span>otaal verplichtingen<span class=\"_ _1e4\"> </span><span class=\"ls0 ws0\">17<span class=\"_ _1a\"></span>5.<span class=\"_ _2\"></span>604 <span class=\"_ _47\"> </span>17<span class=\"_ _2\"></span>7<span class=\"_ _0\"></span>.21<span class=\"_ _2\"></span>8 </span>V<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>or de pe<span class=\"_ _2\"></span>riod<span class=\"_ _2\"></span>e V<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>or het j<span class=\"_ _2\"></span>aar Activa en p<span class=\"_ _2\"></span>assi<span class=\"_ _2\"></span>va van de stop<span class=\"_ _2\"></span>geze<span class=\"_ _2\"></span>tt<span class=\"_ _2\"></span>e bedr<span class=\"_ _2\"></span>ijfsa<span class=\"_ _2\"></span>cti<span class=\"_ _2\"></span>vitei<span class=\"_ _2\"></span>tenein<span class=\"_ _2\"></span>dige<span class=\"_ _2\"></span>nd op  ein<span class=\"_ _2\"></span>dige<span class=\"_ _2\"></span>nd op  31 maar<span class=\"_ _2\"></span>t31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _212\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _1a5\"> </span>2021</span>V<span class=\"_ _0\"></span>erkorte resultatenrekening v<span class=\"_ _0\"></span>an stop<span class=\"_ _2\"></span>gezette bedrijfsact<span class=\"_ _2\"></span>iviteitenOm<span class=\"_ _2\"></span>zet <span class=\"_ _223\"> </span><span class=\"ls0 ws0\">96.729 <span class=\"_ _e1\"> </span>357<span class=\"_ _0\"></span>.480 </span>K<span class=\"_ _1a\"></span>ostp<span class=\"_ _2\"></span>rijs<span class=\"_ _2\"></span> gron<span class=\"_ _2\"></span>dstof<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>n<span class=\"_ _224\"> </span><span class=\"lsb1 wsaf\">(4<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>5<span class=\"_ _6\"></span>41<span class=\"_ _2\"></span>)<span class=\"_ _b2\"> </span><span class=\"ls89 ws87\">(<span class=\"_ _6\"></span>18<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>324)</span></span>V<span class=\"_ _0\"></span>oorraa<span class=\"_ _2\"></span>dwijzigingen <span class=\"_ _225\"> </span><span class=\"ls46 ws44\">291 <span class=\"_ _ec\"> </span><span class=\"lsd wsd\">21.898<span class=\"_ _2\"></span> </span></span>Personeelsk<span class=\"_ _0\"></span>osten<span class=\"_ _149\"> </span><span class=\"ls8a ws88\">(<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>5<span class=\"_ _6\"></span>.76<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>)<span class=\"_ _164\"> </span><span class=\"ls68 ws66\">(83<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>593)</span></span>Overi<span class=\"_ _2\"></span>ge inkomsten<span class=\"_ _226\"> </span>1.879 <span class=\"_ _18f\"> </span><span class=\"ls90 ws8e\">2.235<span class=\"_ _2\"></span> </span>Overi<span class=\"_ _2\"></span>ge kosten<span class=\"_ _204\"> </span><span class=\"lsb4 wsb2\">(20.4<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>5)<span class=\"_ _164\"> </span><span class=\"ls5b ws59\">(68<span class=\"_ _2\"></span>.766)</span></span>Afschrijv<span class=\"_ _2\"></span>ingen / wa<span class=\"_ _2\"></span>ardevermind<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en <span class=\"_ _209\"> </span>-<span class=\"_ _117\"> </span><span class=\"ls5b ws59\">(2<span class=\"_ _2\"></span>1.7<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>5)</span>Gec<span class=\"_ _2\"></span>orrig<span class=\"_ _2\"></span>eerd b<span class=\"_ _2\"></span>edri<span class=\"_ _2\"></span>jfsre<span class=\"_ _2\"></span>sult<span class=\"_ _2\"></span>aat 1 <span class=\"_ _156\"> </span><span class=\"lsab wsa9\">7.<span class=\"_ _2\"></span>1<span class=\"_ _6\"></span>4<span class=\"_ _6\"></span>0<span class=\"_ _2\"></span> <span class=\"_ _10b\"> </span></span>22<span class=\"_ _2\"></span>.17<span class=\"_ _0\"></span>5 Integratie<span class=\"_ _2\"></span>- en h<span class=\"_ _2\"></span>erstr<span class=\"_ _2\"></span>ucturerin<span class=\"_ _2\"></span>gskosten<span class=\"_ _227\"> </span><span class=\"ls69 ws67\">(5<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>30<span class=\"_ _2\"></span>2)<span class=\"_ _1b5\"> </span><span class=\"ls5d ws5b\">(<span class=\"_ _2\"></span>5.<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>43)</span></span>Winst ver<span class=\"_ _2\"></span>koop op de afs<span class=\"_ _2\"></span>toting (<span class=\"_ _0\"></span>2)<span class=\"_ _228\"> </span><span class=\"ls57 ws55\">1.<span class=\"_ _2\"></span>013 </span>T<span class=\"_ _24\"></span>e m<span class=\"_ _2\"></span>aken verkoopkosten<span class=\"_ _229\"> </span>-<span class=\"_ _112\"> </span><span class=\"ls5b ws59\">(1<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>28)</span>Waardeverminde<span class=\"_ _2\"></span>ring en af<span class=\"_ _2\"></span>schri<span class=\"_ _2\"></span>jving<span class=\"_ _d8\"> </span>-<span class=\"_ _73\"> </span><span class=\"ls5b ws59\">(<span class=\"_ _6\"></span>126<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>35<span class=\"_ _2\"></span>)</span>Bed<span class=\"_ _2\"></span>rijfswi<span class=\"_ _2\"></span>nst / (-verli<span class=\"_ _2\"></span>es) <span class=\"_ _14c\"> </span><span class=\"ls44 ws42\">2.<span class=\"_ _2\"></span>851 <span class=\"_ _182\"> </span><span class=\"ls8 ws8\">(112<span class=\"_ _2\"></span>.130<span class=\"_ _1a\"></span>)</span></span>Net<span class=\"_ _2\"></span>to fi<span class=\"_ _2\"></span>nanc<span class=\"_ _2\"></span>i\u00eble koste<span class=\"_ _2\"></span>n<span class=\"_ _da\"> </span><span class=\"ls63 ws61\">(<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>61)<span class=\"_ _19e\"> </span><span class=\"ls50 ws4e\">(3<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>1)</span></span>Wins<span class=\"_ _2\"></span>t / (verlies) v\u00f3\u00f3r b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tin<span class=\"_ _2\"></span>gen<span class=\"_ _22a\"> </span><span class=\"ls75 ws73\">(55<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>310)<span class=\"_ _aa\"> </span><span class=\"lsac wsaa\">(115.84<span class=\"_ _0\"></span>1)</span></span>Belas<span class=\"_ _2\"></span>tingop<span class=\"_ _2\"></span>breng<span class=\"_ _2\"></span>sten / (-ui<span class=\"_ _2\"></span>tgaven) <span class=\"_ _22b\"> </span><span class=\"ls44 ws42\">851 <span class=\"_ _e6\"> </span><span class=\"ls59 ws57\">3.1<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span> </span></span>Wins<span class=\"_ _2\"></span>t / (verlies) over de p<span class=\"_ _2\"></span>eriod<span class=\"_ _2\"></span>e uit st<span class=\"_ _2\"></span>opg<span class=\"_ _2\"></span>ezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijf<span class=\"_ _2\"></span>sac<span class=\"_ _2\"></span>tivit<span class=\"_ _2\"></span>eite<span class=\"_ _2\"></span>n<span class=\"_ _1bb\"> </span><span class=\"ls51 ws4f\">(5<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>9)<span class=\"_ _af\"> </span><span class=\"ls8 ws8\">(<span class=\"_ _2\"></span>112.712)</span></span>T<span class=\"_ _24\"></span>o<span class=\"_ _2\"></span>erek<span class=\"_ _1a\"></span>enbaar aan:Houders van<span class=\"_ _1a\"></span> eigenv<span class=\"_ _0\"></span>ermo<span class=\"_ _2\"></span>gensinst<span class=\"_ _0\"></span>rumenten<span class=\"_ _22c\"> </span><span class=\"ls4f ws4d\">(54.459)<span class=\"_ _164\"> </span><span class=\"ls46 ws44\">(<span class=\"_ _2\"></span>112.712)</span></span>Minderheidsbelange<span class=\"_ _2\"></span>n<span class=\"_ _cc\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _22d\"> </span>-</span>II. GECONSOL<span class=\"_ _0\"></span>IDEERDE O<span class=\"_ _0\"></span>VERIGE GEREAL<span class=\"_ _0\"></span>ISEERDE EN NIET<span class=\"_ _0\"></span>-GEREALISEERDE<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>R<span class=\"_ _6\"></span>E<span class=\"_ _26\"></span>S<span class=\"_ _6\"></span>U<span class=\"_ _26\"></span>LTAT<span class=\"_ _26\"></span>E<span class=\"_ _6\"></span>NPosten in overig<span class=\"_ _2\"></span>e gerealis<span class=\"_ _2\"></span>eerde e<span class=\"_ _2\"></span>n niet-ge<span class=\"_ _2\"></span>realise<span class=\"_ _2\"></span>erde res<span class=\"_ _2\"></span>ultaten die la<span class=\"_ _2\"></span>ter kunnen worden g<span class=\"_ _2\"></span>eherc<span class=\"_ _2\"></span>lassifi<span class=\"_ _2\"></span>cee<span class=\"_ _2\"></span>rd naar de re<span class=\"_ _2\"></span>sultatenrekeningWisse<span class=\"_ _2\"></span>lkoersversch<span class=\"_ _2\"></span>illen bij h<span class=\"_ _2\"></span>et omzet<span class=\"_ _2\"></span>ten van buitenl<span class=\"_ _2\"></span>andse a<span class=\"_ _2\"></span>ctivi<span class=\"_ _2\"></span>teiten Wijziging<span class=\"_ _2\"></span>en in de m<span class=\"_ _2\"></span>ark<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>waarde van he<span class=\"_ _2\"></span>dging<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>instrum<span class=\"_ _2\"></span>enten die in aa<span class=\"_ _2\"></span>nmerk<span class=\"_ _2\"></span>ing komen 54.863 <span class=\"_ _e1\"> </span><span class=\"ls63 ws61\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.375<span class=\"_ _2\"></span>)</span>voor de ver<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>rking van kas<span class=\"_ _2\"></span>stroom<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>hed<span class=\"_ _2\"></span>gingPosten in overig<span class=\"_ _2\"></span>e gerealis<span class=\"_ _2\"></span>eerde e<span class=\"_ _2\"></span>n niet-ge<span class=\"_ _2\"></span>realise<span class=\"_ _2\"></span>erde res<span class=\"_ _2\"></span>ultaten die ni<span class=\"_ _2\"></span>et zullen -<span class=\"_ _22d\"> </span>-worden g<span class=\"_ _2\"></span>eherc<span class=\"_ _2\"></span>lassifi<span class=\"_ _2\"></span>cee<span class=\"_ _2\"></span>rd naar de wi<span class=\"_ _2\"></span>nst-en<span class=\"_ _2\"></span>-ver<span class=\"_ _2\"></span>liesrekeningWijziging<span class=\"_ _2\"></span>en in ui<span class=\"_ _2\"></span>tgestel<span class=\"_ _2\"></span>de be<span class=\"_ _2\"></span>lasting<span class=\"_ _2\"></span>en<span class=\"_ _22e\"> </span><span class=\"ls76 ws74\">158<span class=\"_ _115\"> </span><span class=\"ls5b ws59\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>6)</span></span>Wijziging<span class=\"_ _2\"></span>en in toeg<span class=\"_ _2\"></span>ezegde p<span class=\"_ _2\"></span>ensio<span class=\"_ _2\"></span>enreg<span class=\"_ _2\"></span>elinge<span class=\"_ _2\"></span>n voor werk<span class=\"_ _2\"></span>nem<span class=\"_ _2\"></span>ers<span class=\"_ _21\"> </span><span class=\"ls62 ws60\">(565<span class=\"_ _2\"></span>)<span class=\"_ _10f\"> </span><span class=\"ls81 ws7f\">4<span class=\"_ _2\"></span>42</span></span>Niet-g<span class=\"_ _2\"></span>erealise<span class=\"_ _2\"></span>erde res<span class=\"_ _2\"></span>ultaten voo<span class=\"_ _2\"></span>r de pe<span class=\"_ _2\"></span>riod<span class=\"_ _2\"></span>e, na bel<span class=\"_ _2\"></span>astinge<span class=\"_ _2\"></span>n, voor voor<span class=\"_ _6\"></span>tgezet<span class=\"_ _2\"></span>te 54.4<span class=\"_ _2\"></span>56<span class=\"_ _f1\"> </span><span class=\"ls58 ws56\">10.049</span>bedrij<span class=\"_ _1a\"></span>fsact<span class=\"_ _0\"></span>ivite<span class=\"_ _0\"></span>itenT<span class=\"_ _0\"></span>otaal g<span class=\"_ _2\"></span>ereal<span class=\"_ _2\"></span>isee<span class=\"_ _2\"></span>rde en n<span class=\"_ _2\"></span>iet-<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>ere<span class=\"_ _2\"></span>alise<span class=\"_ _2\"></span>erde r<span class=\"_ _2\"></span>esul<span class=\"_ _2\"></span>tate<span class=\"_ _2\"></span>n voor de p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de <span class=\"_ _10d\"> </span><span class=\"ls58 ws56\">(3<span class=\"_ _2\"></span>)<span class=\"_ _18b\"> </span><span class=\"lsa2 wsa0\">(<span class=\"_ _6\"></span>1<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>2<span class=\"_ _6\"></span>.<span class=\"_ _2\"></span>76<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>)</span></span>Gewon<span class=\"_ _2\"></span>e en ver<span class=\"_ _2\"></span>waterd<span class=\"_ _2\"></span>e wins<span class=\"_ _2\"></span>t per a<span class=\"_ _2\"></span>ande<span class=\"_ _2\"></span>el uit s<span class=\"_ _2\"></span>top<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te b<span class=\"_ _2\"></span>edri<span class=\"_ _2\"></span>jfsac<span class=\"_ _2\"></span>tiv<span class=\"_ _2\"></span>iteit<span class=\"_ _2\"></span>en (1<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>52)<span class=\"_ _f0\"> </span><span class=\"ls16 ws16\">(3<span class=\"_ _2\"></span>,14)</span>toe te r<span class=\"_ _2\"></span>ekenen aa<span class=\"_ _2\"></span>n de hou<span class=\"_ _2\"></span>ders van g<span class=\"_ _2\"></span>ewone aa<span class=\"_ _2\"></span>nde<span class=\"_ _2\"></span>len van de o<span class=\"_ _2\"></span>nde<span class=\"_ _2\"></span>rnemi<span class=\"_ _2\"></span>ng(1) G<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>rig<span class=\"_ _2\"></span>eer<span class=\"_ _2\"></span>de b<span class=\"_ _2\"></span>edr<span class=\"_ _2\"></span>ijf<span class=\"_ _2\"></span>swi<span class=\"_ _2\"></span>nst / b<span class=\"_ _2\"></span>ed<span class=\"_ _2\"></span>rij<span class=\"_ _2\"></span>fsw<span class=\"_ _2\"></span>inst / (-<span class=\"_ _2\"></span>ve<span class=\"_ _2\"></span>rlie<span class=\"_ _2\"></span>s) zij<span class=\"_ _2\"></span>n non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>GA<span class=\"_ _2\"></span>AP-<span class=\"_ _2\"></span>ma<span class=\"_ _2\"></span>atst<span class=\"_ _2\"></span>aven zo<span class=\"_ _2\"></span>als g<span class=\"_ _2\"></span>ede<span class=\"_ _2\"></span>fin<span class=\"_ _2\"></span>iee<span class=\"_ _2\"></span>rd in Toel<span class=\"_ _2\"></span>icht<span class=\"_ _2\"></span>ing 1<span class=\"_ _2\"></span>.25<span class=\"_ _2\"></span>.(2) Deta<span class=\"_ _2\"></span>ils van de verkoop op d<span class=\"_ _2\"></span>e afst<span class=\"_ _2\"></span>otin<span class=\"_ _2\"></span>gT<span class=\"_ _24\"></span>ota<span class=\"_ _2\"></span>al afstoting<span class=\"_ _22f\"> </span><span class=\"ls69 ws67\">16<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>67<span class=\"_ _2\"></span>1</span>Boek<span class=\"_ _2\"></span>waa<span class=\"_ _2\"></span>rde van de verkochte net<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>activa<span class=\"_ _230\"> </span><span class=\"ls8e ws8c\">162<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>58</span>Wins<span class=\"_ _2\"></span>t op verkoop v\u00f3\u00f3r h<span class=\"_ _2\"></span>ercl<span class=\"_ _2\"></span>assi<span class=\"_ _2\"></span>ficat<span class=\"_ _2\"></span>ie van de re<span class=\"_ _2\"></span>ser<span class=\"_ _2\"></span>ve voor om<span class=\"_ _2\"></span>zet<span class=\"_ _2\"></span>ting van 1.<span class=\"_ _2\"></span>013vreemde valutaHercl<span class=\"_ _2\"></span>assifi<span class=\"_ _2\"></span>catie van de res<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>ve voor omzet<span class=\"_ _2\"></span>tin<span class=\"_ _2\"></span>g van vreem<span class=\"_ _2\"></span>de valuta<span class=\"_ _1ec\"> </span><span class=\"ls5b ws59\">(5<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>496)</span>V<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>rlies van verkoop op d<span class=\"_ _2\"></span>e afst<span class=\"_ _2\"></span>otin<span class=\"_ _2\"></span>g<span class=\"_ _c9\"> </span><span class=\"ls4f ws4d\">(55.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>82)</span>V<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>or de pe<span class=\"_ _2\"></span>riod<span class=\"_ _2\"></span>e V<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>or het j<span class=\"_ _2\"></span>aar eindigend op<span class=\"ls0 ws0\"> </span>ein<span class=\"_ _2\"></span>dige<span class=\"_ _2\"></span>nd op   31 maar<span class=\"_ _2\"></span>t31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _132\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _113\"> </span>2021</span>V<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>rk<span class=\"_ _1a\"></span>or<span class=\"_ _2\"></span>t kasst<span class=\"_ _2\"></span>roo<span class=\"_ _2\"></span>moverzic<span class=\"_ _2\"></span>ht van st<span class=\"_ _2\"></span>opg<span class=\"_ _2\"></span>ezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>act<span class=\"_ _2\"></span>ivit<span class=\"_ _2\"></span>eitenNettokasmiddelen gegenereerd / (<span class=\"_ _0\"></span>gebruikt) door bedrijfsactiviteiten<span class=\"_ _120\"> </span><span class=\"ls9c ws9a\">(1.50<span class=\"_ _0\"></span>1)<span class=\"_ _1b7\"> </span><span class=\"ls0 ws0\">4<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>48<span class=\"_ _2\"></span>4 </span></span>Netto<span class=\"_ _2\"></span>kasmiddelen gebruikt voor in<span class=\"_ _1a\"></span>vesteringsactiviteiten<span class=\"_ _139\"> </span><span class=\"ls53 ws51\">(5<span class=\"_ _2\"></span>.31<span class=\"_ _2\"></span>3)<span class=\"_ _ec\"> </span><span class=\"ls50 ws4e\">(1<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.014)</span></span>Nettokasmiddelen gegenereerd / (<span class=\"_ _0\"></span>gebruikt) door financieringsactiviteiten<span class=\"_ _78\"> </span><span class=\"lsa2 wsa0\">(<span class=\"_ _2\"></span>1<span class=\"_ _6\"></span>.1<span class=\"_ _2\"></span>76<span class=\"_ _2\"></span>)<span class=\"_ _117\"> </span><span class=\"ls5b ws59\">(6<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>6)</span></span>NET<span class=\"_ _2\"></span>TOTOENAME / (-AFNAME<span class=\"_ _2\"></span>) V<span class=\"_ _0\"></span>AN K<span class=\"_ _2\"></span>ASMIDDE<span class=\"_ _2\"></span>LEN EN (<span class=\"_ _6\"></span>7.<span class=\"_ _2\"></span>9<span class=\"_ _6\"></span>9<span class=\"_ _2\"></span>0<span class=\"_ _6\"></span>)<span class=\"_ _f3\"> </span><span class=\"ls92 ws90\">(<span class=\"_ _26\"></span>1<span class=\"_ _2\"></span>9.<span class=\"_ _6\"></span>6<span class=\"_ _6\"></span>5<span class=\"_ _6\"></span>7<span class=\"_ _6\"></span>)</span>BANK<span class=\"_ _6\"></span>VOORS<span class=\"_ _2\"></span>CH<span class=\"_ _2\"></span>OT<span class=\"_ _2\"></span>TENLiquid<span class=\"_ _2\"></span>e midde<span class=\"_ _2\"></span>len en b<span class=\"_ _2\"></span>ank<span class=\"_ _2\"></span>voors<span class=\"_ _2\"></span>chot<span class=\"_ _2\"></span>ten in rekening<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>urant aan he<span class=\"_ _2\"></span>t beg<span class=\"_ _2\"></span>in  3.<span class=\"_ _0\"></span>909 <span class=\"_ _115\"> </span><span class=\"ls0 ws0\">1.849 </span>van de pe<span class=\"_ _2\"></span>riod<span class=\"_ _2\"></span>eWisse<span class=\"_ _2\"></span>lkoerswinsten / (-verli<span class=\"_ _2\"></span>ezen<span class=\"_ _0\"></span>) o<span class=\"_ _2\"></span>p liquide m<span class=\"_ _2\"></span>idde<span class=\"_ _2\"></span>len<span class=\"_ _19b\"> </span>-<span class=\"_ _1f\"> </span><span class=\"ls90 ws8e\">223 </span>Finan<span class=\"_ _2\"></span>cierin<span class=\"_ _2\"></span>gs- e<span class=\"_ _2\"></span>n geld<span class=\"_ _2\"></span>verric<span class=\"_ _2\"></span>htingen tus<span class=\"_ _2\"></span>sen voor<span class=\"_ _6\"></span>tgezet<span class=\"_ _2\"></span>te en stopgezet<span class=\"_ _2\"></span>te 4.0<span class=\"_ _2\"></span>81 <span class=\"_ _231\"> </span><span class=\"ls93 ws91\">2<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>494<span class=\"_ _2\"></span> </span>bedrij<span class=\"_ _1a\"></span>fsact<span class=\"_ _0\"></span>ivite<span class=\"_ _0\"></span>itenLiquid<span class=\"_ _2\"></span>e midde<span class=\"_ _2\"></span>len en b<span class=\"_ _2\"></span>ank<span class=\"_ _2\"></span>voors<span class=\"_ _2\"></span>chot<span class=\"_ _2\"></span>ten in rekening<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>urant aan he<span class=\"_ _2\"></span>t eind  -<span class=\"_ _232\"> </span><span class=\"ls4e ws4c\">3.<span class=\"_ _0\"></span>909 </span>van de pe<span class=\"_ _2\"></span>riod<span class=\"_ _2\"></span>e",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDiscontinuedOperationsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-165-3": {
   "value": "T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 39<span class=\"_ _1\"></span>. Sto<span class=\"_ _0\"></span>p<span class=\"_ _2\"></span>ge<span class=\"_ _0\"></span>zette bedrijfsa<span class=\"_ _2\"></span>ctivit<span class=\"_ _0\"></span>ei<span class=\"_ _2\"></span>t<span class=\"_ _1a\"></span>enOp 4 apr<span class=\"_ _2\"></span>il 2022 kondigde Be<span class=\"_ _2\"></span>lysse G<span class=\"_ _2\"></span>roup NV de voltooiin<span class=\"_ _2\"></span>g aan van de verkoop van ha<span class=\"_ _2\"></span>ar activ<span class=\"_ _2\"></span>iteiten inzake karpe<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ten, reside<span class=\"_ _2\"></span>ntieel p<span class=\"_ _2\"></span>olyp<span class=\"_ _2\"></span>ropyle<span class=\"_ _2\"></span>en (PP) en non-<span class=\"_ _2\"></span>woven (de Stopgezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten)<span class=\"_ _0\"></span>, s<span class=\"_ _2\"></span>amen m<span class=\"_ _2\"></span>et het Balta<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>mer<span class=\"_ _2\"></span>k, aan Vic<span class=\"_ _2\"></span>toria PL<span class=\"_ _0\"></span>C (de T<span class=\"_ _24\"></span>rans<span class=\"_ _2\"></span>actie of de Desin<span class=\"_ _0\"></span>vesteri<span class=\"_ _0\"></span>ng)<span class=\"_ _0\"></span>.Het res<span class=\"_ _2\"></span>ultaat o<span class=\"_ _2\"></span>p de transa<span class=\"_ _2\"></span>ctie en het n<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>toresult<span class=\"_ _2\"></span>aat over de pe<span class=\"_ _2\"></span>riod<span class=\"_ _2\"></span>e van drie maa<span class=\"_ _2\"></span>nden ei<span class=\"_ _2\"></span>ndige<span class=\"_ _2\"></span>nd op 31 maar<span class=\"_ _6\"></span>t 2022 voor de a<span class=\"_ _2\"></span>ctivi<span class=\"_ _2\"></span>teiten karpet<span class=\"_ _6\"></span>ten, residenti<span class=\"_ _2\"></span>eel po<span class=\"_ _2\"></span>lyp<span class=\"_ _2\"></span>ropylee<span class=\"_ _2\"></span>n (PP) en non-<span class=\"_ _2\"></span>woven worden o<span class=\"_ _2\"></span>pge<span class=\"_ _2\"></span>nome<span class=\"_ _2\"></span>n in het res<span class=\"_ _2\"></span>ultaat van stopgezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>activ<span class=\"_ _2\"></span>iteiten. Di<span class=\"_ _2\"></span>t omvat<span class=\"_ _2\"></span>te ook de verplic<span class=\"_ _2\"></span>hte recyclerin<span class=\"_ _2\"></span>g van valutao<span class=\"_ _2\"></span>mzettin<span class=\"_ _2\"></span>gsaan<span class=\"_ _2\"></span>passin<span class=\"_ _2\"></span>gen (C<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>A<span class=\"_ _1a\"></span>) van de stopg<span class=\"_ _2\"></span>ezette be<span class=\"_ _2\"></span>drij<span class=\"_ _2\"></span>fsacti<span class=\"_ _2\"></span>viteiten o<span class=\"_ _2\"></span>p het mome<span class=\"_ _2\"></span>nt van het verli<span class=\"_ _2\"></span>es van contro<span class=\"_ _2\"></span>le, die worde<span class=\"_ _2\"></span>n gerecycl<span class=\"_ _2\"></span>eerd v<span class=\"_ _2\"></span>ia de wins<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>verliesre<span class=\"_ _2\"></span>kening (\u20ac 56,5 miljoe<span class=\"_ _2\"></span>n of \u20ac 1,57 pe<span class=\"_ _2\"></span>r aand<span class=\"_ _2\"></span>eel). De volle<span class=\"_ _2\"></span>dige transac<span class=\"_ _2\"></span>tieprijs we<span class=\"_ _2\"></span>rd beta<span class=\"_ _2\"></span>ald. Intercomp<span class=\"_ _2\"></span>any<span class=\"_ _2\"></span>transa<span class=\"_ _2\"></span>cties tuss<span class=\"_ _2\"></span>en de voor<span class=\"_ _6\"></span>tgezet<span class=\"_ _2\"></span>te en de stopg<span class=\"_ _2\"></span>ezette be<span class=\"_ _2\"></span>drijf<span class=\"_ _2\"></span>sactiv<span class=\"_ _2\"></span>iteiten werd<span class=\"_ _2\"></span>en ge\u00eb<span class=\"_ _2\"></span>limine<span class=\"_ _2\"></span>erd. V<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>or de pe<span class=\"_ _2\"></span>riod<span class=\"_ _2\"></span>e V<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>or het j<span class=\"_ _2\"></span>aar Activa en p<span class=\"_ _2\"></span>assi<span class=\"_ _2\"></span>va van de stop<span class=\"_ _2\"></span>geze<span class=\"_ _2\"></span>tt<span class=\"_ _2\"></span>e bedr<span class=\"_ _2\"></span>ijfsa<span class=\"_ _2\"></span>cti<span class=\"_ _2\"></span>vitei<span class=\"_ _2\"></span>tenein<span class=\"_ _2\"></span>dige<span class=\"_ _2\"></span>nd op  ein<span class=\"_ _2\"></span>dige<span class=\"_ _2\"></span>nd op  31 maar<span class=\"_ _2\"></span>t31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _212\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _1a5\"> </span>2021</span>Materi\u00ebl<span class=\"_ _2\"></span>e vaste activa<span class=\"_ _213\"> </span><span class=\"ls6 ws6\">182.2<span class=\"_ _0\"></span>68 <span class=\"_ _164\"> </span><span class=\"ls0 ws0\">17<span class=\"_ _2\"></span>7<span class=\"_ _0\"></span>.448 </span></span>     <span class=\"_ _27\"></span>W<span class=\"_ _0\"></span>aar<span class=\"_ _2\"></span>van re<span class=\"_ _2\"></span>cht-op<span class=\"_ _2\"></span>-<span class=\"_ _6\"></span>gebru<span class=\"_ _2\"></span>ik activa on<span class=\"_ _2\"></span>der IFRS 16 (ex<span class=\"_ _0\"></span>c<span class=\"_ _2\"></span>lusief sal<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>-a<span class=\"_ _2\"></span>nd<span class=\"_ _2\"></span>-le<span class=\"_ _2\"></span>aseb<span class=\"_ _2\"></span>ack) <span class=\"_ _119\"> </span><span class=\"ls8a ws88\">1<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>8<span class=\"_ _6\"></span>5<span class=\"_ _108\"> </span>1<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>5</span>     T<span class=\"_ _24\"></span>e<span class=\"_ _2\"></span>rreine<span class=\"_ _2\"></span>n en geb<span class=\"_ _2\"></span>ouwen <span class=\"_ _13a\"> </span><span class=\"ls46 ws44\">119<span class=\"_ _0\"></span>.217 <span class=\"_ _6d\"> </span><span class=\"ls0 ws0\">119<span class=\"_ _24\"></span>.012 </span></span>     Install<span class=\"_ _2\"></span>aties, ma<span class=\"_ _2\"></span>chine<span class=\"_ _2\"></span>s en uitr<span class=\"_ _2\"></span>usting <span class=\"_ _214\"> </span><span class=\"ls4e ws4c\">59<span class=\"_ _24\"></span>.290 <span class=\"_ _1b1\"> </span><span class=\"ls4c ws4a\">56.604 </span></span>    Overi<span class=\"_ _2\"></span>ge materi\u00eb<span class=\"_ _2\"></span>le vaste activa<span class=\"_ _215\"> </span><span class=\"ls8a ws88\">3<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>762<span class=\"_ _2\"></span> <span class=\"_ _f0\"> </span></span>1.83<span class=\"_ _0\"></span>2 Andere im<span class=\"_ _2\"></span>materi\u00ebl<span class=\"_ _2\"></span>e vaste activa <span class=\"_ _216\"> </span><span class=\"ls75 ws73\">336 <span class=\"_ _100\"> </span></span>- Uitgest<span class=\"_ _0\"></span>elde belastingvorder<span class=\"_ _1a\"></span>ingen<span class=\"_ _217\"> </span><span class=\"ls53 ws51\">2.133 <span class=\"_ _18f\"> </span><span class=\"ls0 ws0\">2<span class=\"_ _0\"></span>.852 </span></span>Hand<span class=\"_ _2\"></span>els<span class=\"_ _2\"></span>- en overige vord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en<span class=\"_ _218\"> </span><span class=\"ls62 ws60\">507<span class=\"_ _2\"></span> <span class=\"_ _81\"> </span><span class=\"ls8a ws88\">1<span class=\"_ _2\"></span>76<span class=\"_ _2\"></span> </span></span>T<span class=\"_ _0\"></span>otaal vas<span class=\"_ _2\"></span>te act<span class=\"_ _2\"></span>iva <span class=\"_ _219\"> </span>185<span class=\"_ _2\"></span>.2<span class=\"_ _2\"></span>43 <span class=\"_ _e0\"> </span><span class=\"ls63 ws61\">18<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>475<span class=\"_ _2\"></span> </span>Vo<span class=\"_ _2\"></span>o<span class=\"_ _6\"></span>r<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>a<span class=\"_ _6\"></span>d<span class=\"_ _2\"></span>e<span class=\"_ _6\"></span>n<span class=\"_ _21a\"> </span><span class=\"ls0 ws0\">116.887 <span class=\"_ _118\"> </span><span class=\"ls8a ws88\">1<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>4<span class=\"_ _6\"></span>.98<span class=\"_ _2\"></span>7<span class=\"_ _6\"></span> <span class=\"_ _0\"></span></span></span>A<span class=\"_ _0\"></span>fgeleide financi\u00eble i<span class=\"_ _0\"></span>nstrumenten<span class=\"_ _216\"> </span><span class=\"ls0 ws0\">9 <span class=\"_ _1d9\"> </span>-</span>Hand<span class=\"_ _2\"></span>els<span class=\"_ _2\"></span>- en overige vord<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en<span class=\"_ _21b\"> </span><span class=\"ls51 ws4f\">31.<span class=\"_ _2\"></span>43<span class=\"_ _2\"></span>4 <span class=\"_ _1aa\"> </span><span class=\"ls58 ws56\">30.408<span class=\"_ _2\"></span> </span></span>Belas<span class=\"_ _2\"></span>tingvorde<span class=\"_ _2\"></span>ringe<span class=\"_ _2\"></span>n op kor<span class=\"_ _2\"></span>te termijn<span class=\"_ _d4\"> </span><span class=\"ls75 ws73\">208 <span class=\"_ _82\"> </span>204 </span>Liquide middele<span class=\"_ _2\"></span>n<span class=\"_ _135\"> </span><span class=\"ls4f ws4d\">4.480 <span class=\"_ _5d\"> </span><span class=\"ls4e ws4c\">3.<span class=\"_ _0\"></span>909 </span></span>T<span class=\"_ _0\"></span>otaal vl<span class=\"_ _2\"></span>ot<span class=\"_ _2\"></span>tend<span class=\"_ _2\"></span>e act<span class=\"_ _2\"></span>iva<span class=\"_ _ad\"> </span><span class=\"ls75 ws73\">153<span class=\"_ _2\"></span>.01<span class=\"_ _2\"></span>8 <span class=\"_ _48\"> </span><span class=\"ls92 ws90\">1<span class=\"_ _6\"></span>4<span class=\"_ _2\"></span>9.<span class=\"_ _6\"></span>5<span class=\"_ _6\"></span>0<span class=\"_ _6\"></span>9<span class=\"_ _6\"></span> <span class=\"_ _0\"></span></span></span>T<span class=\"_ _0\"></span>otaal a<span class=\"_ _2\"></span>ctiva <span class=\"_ _21c\"> </span><span class=\"ls9c ws9a\">338.2<span class=\"_ _0\"></span>61<span class=\"_ _0\"></span> <span class=\"_ _ac\"> </span><span class=\"ls0 ws0\">32<span class=\"_ _2\"></span>9<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>98<span class=\"_ _2\"></span>3 </span></span>Bank- en ov<span class=\"_ _1a\"></span>erig<span class=\"_ _2\"></span>e lenin<span class=\"_ _2\"></span>gen<span class=\"_ _da\"> </span><span class=\"ls89 ws87\">33<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>424<span class=\"_ _2\"></span> <span class=\"_ _118\"> </span><span class=\"ls75 ws73\">33.30<span class=\"_ _2\"></span>5 </span></span>    <span class=\"_ _27\"></span>W<span class=\"_ _0\"></span>aar<span class=\"_ _2\"></span>van I<span class=\"_ _2\"></span>FRS 16-<span class=\"_ _6\"></span>gerelatee<span class=\"_ _2\"></span>rde leas<span class=\"_ _2\"></span>everplich<span class=\"_ _2\"></span>tingen (exclusief sale<span class=\"_ _6\"></span>-an<span class=\"_ _2\"></span>d-<span class=\"_ _2\"></span>leas<span class=\"_ _2\"></span>ebac<span class=\"_ _2\"></span>k)<span class=\"_ _79\"> </span><span class=\"ls44 ws42\">11.357 <span class=\"_ _49\"> </span></span>10.879 Uitgestelde<span class=\"_ _1a\"></span> belastingschulden<span class=\"_ _21d\"> </span><span class=\"ls5a ws58\">2<span class=\"_ _6\"></span>7.<span class=\"_ _6\"></span>2<span class=\"_ _6\"></span>6<span class=\"_ _6\"></span>4<span class=\"_ _6\"></span> <span class=\"_ _19e\"> </span><span class=\"ls5b ws59\">28<span class=\"_ _2\"></span>.70<span class=\"_ _2\"></span>7 </span></span>V<span class=\"_ _0\"></span>erplichtingen u<span class=\"_ _0\"></span>i<span class=\"_ _2\"></span>t hoofde<span class=\"_ _0\"></span> van personeelsbeloningen<span class=\"_ _1e1\"> </span><span class=\"ls0 ws0\">2.196 <span class=\"_ _18f\"> </span><span class=\"ls81 ws7f\">2<span class=\"_ _2\"></span>.42<span class=\"_ _2\"></span>2 </span></span>T<span class=\"_ _0\"></span>otaal sc<span class=\"_ _2\"></span>huld<span class=\"_ _2\"></span>en op l<span class=\"_ _2\"></span>ange t<span class=\"_ _2\"></span>ermij<span class=\"_ _2\"></span>n<span class=\"_ _21e\"> </span><span class=\"ls56 ws54\">62<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>4 <span class=\"_ _164\"> </span></span>64<span class=\"_ _2\"></span>.4<span class=\"_ _2\"></span>34 Bank- en ov<span class=\"_ _1a\"></span>erig<span class=\"_ _2\"></span>e lenin<span class=\"_ _2\"></span>gen<span class=\"_ _21f\"> </span><span class=\"ls46 ws44\">6.217 <span class=\"_ _f0\"> </span><span class=\"ls59 ws57\">6<span class=\"_ _2\"></span>.1<span class=\"_ _6\"></span>08<span class=\"_ _2\"></span> </span></span>   Waar<span class=\"_ _2\"></span>van IFRS 16-<span class=\"_ _6\"></span>gerelatee<span class=\"_ _2\"></span>rde leas<span class=\"_ _2\"></span>everplic<span class=\"_ _2\"></span>htingen (exclusief sal<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>-an<span class=\"_ _2\"></span>d-<span class=\"_ _2\"></span>le<span class=\"_ _2\"></span>aseba<span class=\"_ _2\"></span>ck)<span class=\"_ _ca\"> </span><span class=\"ls8e ws8c\">3<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>622<span class=\"_ _2\"></span> <span class=\"_ _109\"> </span><span class=\"ls4f ws4d\">3.579 </span></span>A<span class=\"_ _0\"></span>fgeleide financi\u00eble i<span class=\"_ _0\"></span>nstrumenten<span class=\"_ _220\"> </span><span class=\"ls57 ws55\">28 <span class=\"_ _112\"> </span><span class=\"lsd wsd\">298 </span></span>Overi<span class=\"_ _2\"></span>ge wed<span class=\"_ _2\"></span>de<span class=\"_ _2\"></span>-, salar<span class=\"_ _2\"></span>is- e<span class=\"_ _2\"></span>n socia<span class=\"_ _2\"></span>al gerel<span class=\"_ _2\"></span>ateerde sc<span class=\"_ _2\"></span>hulde<span class=\"_ _2\"></span>n<span class=\"_ _1ec\"> </span><span class=\"ls62 ws60\">22<span class=\"_ _2\"></span>.5<span class=\"_ _2\"></span>07 <span class=\"_ _1a2\"> </span><span class=\"ls8a ws88\">2<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>.9<span class=\"_ _6\"></span>9<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span> </span></span>Hand<span class=\"_ _2\"></span>els<span class=\"_ _2\"></span>- en overige s<span class=\"_ _2\"></span>chuld<span class=\"_ _2\"></span>en<span class=\"_ _202\"> </span><span class=\"ls76 ws74\">83.658 <span class=\"_ _1b1\"> </span><span class=\"ls6 ws6\">82.2<span class=\"_ _0\"></span>57 </span></span>Belastingsch<span class=\"_ _0\"></span>ulden <span class=\"_ _221\"> </span><span class=\"ls51 ws4f\">310<span class=\"_ _2\"></span> <span class=\"_ _1b7\"> </span><span class=\"ls59 ws57\">1<span class=\"_ _2\"></span>.12<span class=\"_ _2\"></span>8 </span></span>T<span class=\"_ _0\"></span>otaal sc<span class=\"_ _2\"></span>huld<span class=\"_ _2\"></span>en op kor<span class=\"_ _2\"></span>te term<span class=\"_ _2\"></span>ijn<span class=\"_ _222\"> </span><span class=\"ls50 ws4e\">11<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>19<span class=\"_ _2\"></span> <span class=\"_ _119\"> </span>11<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>.78<span class=\"_ _2\"></span>4 </span>T<span class=\"_ _24\"></span>otaal verplichtingen<span class=\"_ _1e4\"> </span><span class=\"ls0 ws0\">17<span class=\"_ _1a\"></span>5.<span class=\"_ _2\"></span>604 <span class=\"_ _47\"> </span>17<span class=\"_ _2\"></span>7<span class=\"_ _0\"></span>.21<span class=\"_ _2\"></span>8 </span>V<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>or de pe<span class=\"_ _2\"></span>riod<span class=\"_ _2\"></span>e V<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>or het j<span class=\"_ _2\"></span>aar Activa en p<span class=\"_ _2\"></span>assi<span class=\"_ _2\"></span>va van de stop<span class=\"_ _2\"></span>geze<span class=\"_ _2\"></span>tt<span class=\"_ _2\"></span>e bedr<span class=\"_ _2\"></span>ijfsa<span class=\"_ _2\"></span>cti<span class=\"_ _2\"></span>vitei<span class=\"_ _2\"></span>tenein<span class=\"_ _2\"></span>dige<span class=\"_ _2\"></span>nd op  ein<span class=\"_ _2\"></span>dige<span class=\"_ _2\"></span>nd op  31 maar<span class=\"_ _2\"></span>t31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _212\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _1a5\"> </span>2021</span>V<span class=\"_ _0\"></span>erkorte resultatenrekening v<span class=\"_ _0\"></span>an stop<span class=\"_ _2\"></span>gezette bedrijfsact<span class=\"_ _2\"></span>iviteitenOm<span class=\"_ _2\"></span>zet <span class=\"_ _223\"> </span><span class=\"ls0 ws0\">96.729 <span class=\"_ _e1\"> </span>357<span class=\"_ _0\"></span>.480 </span>K<span class=\"_ _1a\"></span>ostp<span class=\"_ _2\"></span>rijs<span class=\"_ _2\"></span> gron<span class=\"_ _2\"></span>dstof<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>n<span class=\"_ _224\"> </span><span class=\"lsb1 wsaf\">(4<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>5<span class=\"_ _6\"></span>41<span class=\"_ _2\"></span>)<span class=\"_ _b2\"> </span><span class=\"ls89 ws87\">(<span class=\"_ _6\"></span>18<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>324)</span></span>V<span class=\"_ _0\"></span>oorraa<span class=\"_ _2\"></span>dwijzigingen <span class=\"_ _225\"> </span><span class=\"ls46 ws44\">291 <span class=\"_ _ec\"> </span><span class=\"lsd wsd\">21.898<span class=\"_ _2\"></span> </span></span>Personeelsk<span class=\"_ _0\"></span>osten<span class=\"_ _149\"> </span><span class=\"ls8a ws88\">(<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>5<span class=\"_ _6\"></span>.76<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>)<span class=\"_ _164\"> </span><span class=\"ls68 ws66\">(83<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>593)</span></span>Overi<span class=\"_ _2\"></span>ge inkomsten<span class=\"_ _226\"> </span>1.879 <span class=\"_ _18f\"> </span><span class=\"ls90 ws8e\">2.235<span class=\"_ _2\"></span> </span>Overi<span class=\"_ _2\"></span>ge kosten<span class=\"_ _204\"> </span><span class=\"lsb4 wsb2\">(20.4<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>5)<span class=\"_ _164\"> </span><span class=\"ls5b ws59\">(68<span class=\"_ _2\"></span>.766)</span></span>Afschrijv<span class=\"_ _2\"></span>ingen / wa<span class=\"_ _2\"></span>ardevermind<span class=\"_ _2\"></span>ering<span class=\"_ _2\"></span>en <span class=\"_ _209\"> </span>-<span class=\"_ _117\"> </span><span class=\"ls5b ws59\">(2<span class=\"_ _2\"></span>1.7<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>5)</span>Gec<span class=\"_ _2\"></span>orrig<span class=\"_ _2\"></span>eerd b<span class=\"_ _2\"></span>edri<span class=\"_ _2\"></span>jfsre<span class=\"_ _2\"></span>sult<span class=\"_ _2\"></span>aat 1 <span class=\"_ _156\"> </span><span class=\"lsab wsa9\">7.<span class=\"_ _2\"></span>1<span class=\"_ _6\"></span>4<span class=\"_ _6\"></span>0<span class=\"_ _2\"></span> <span class=\"_ _10b\"> </span></span>22<span class=\"_ _2\"></span>.17<span class=\"_ _0\"></span>5 Integratie<span class=\"_ _2\"></span>- en h<span class=\"_ _2\"></span>erstr<span class=\"_ _2\"></span>ucturerin<span class=\"_ _2\"></span>gskosten<span class=\"_ _227\"> </span><span class=\"ls69 ws67\">(5<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>30<span class=\"_ _2\"></span>2)<span class=\"_ _1b5\"> </span><span class=\"ls5d ws5b\">(<span class=\"_ _2\"></span>5.<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>43)</span></span>Winst ver<span class=\"_ _2\"></span>koop op de afs<span class=\"_ _2\"></span>toting (<span class=\"_ _0\"></span>2)<span class=\"_ _228\"> </span><span class=\"ls57 ws55\">1.<span class=\"_ _2\"></span>013 </span>T<span class=\"_ _24\"></span>e m<span class=\"_ _2\"></span>aken verkoopkosten<span class=\"_ _229\"> </span>-<span class=\"_ _112\"> </span><span class=\"ls5b ws59\">(1<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>28)</span>Waardeverminde<span class=\"_ _2\"></span>ring en af<span class=\"_ _2\"></span>schri<span class=\"_ _2\"></span>jving<span class=\"_ _d8\"> </span>-<span class=\"_ _73\"> </span><span class=\"ls5b ws59\">(<span class=\"_ _6\"></span>126<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>35<span class=\"_ _2\"></span>)</span>Bed<span class=\"_ _2\"></span>rijfswi<span class=\"_ _2\"></span>nst / (-verli<span class=\"_ _2\"></span>es) <span class=\"_ _14c\"> </span><span class=\"ls44 ws42\">2.<span class=\"_ _2\"></span>851 <span class=\"_ _182\"> </span><span class=\"ls8 ws8\">(112<span class=\"_ _2\"></span>.130<span class=\"_ _1a\"></span>)</span></span>Net<span class=\"_ _2\"></span>to fi<span class=\"_ _2\"></span>nanc<span class=\"_ _2\"></span>i\u00eble koste<span class=\"_ _2\"></span>n<span class=\"_ _da\"> </span><span class=\"ls63 ws61\">(<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>61)<span class=\"_ _19e\"> </span><span class=\"ls50 ws4e\">(3<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>1)</span></span>Wins<span class=\"_ _2\"></span>t / (verlies) v\u00f3\u00f3r b<span class=\"_ _2\"></span>elas<span class=\"_ _2\"></span>tin<span class=\"_ _2\"></span>gen<span class=\"_ _22a\"> </span><span class=\"ls75 ws73\">(55<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>310)<span class=\"_ _aa\"> </span><span class=\"lsac wsaa\">(115.84<span class=\"_ _0\"></span>1)</span></span>Belas<span class=\"_ _2\"></span>tingop<span class=\"_ _2\"></span>breng<span class=\"_ _2\"></span>sten / (-ui<span class=\"_ _2\"></span>tgaven) <span class=\"_ _22b\"> </span><span class=\"ls44 ws42\">851 <span class=\"_ _e6\"> </span><span class=\"ls59 ws57\">3.1<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span> </span></span>Wins<span class=\"_ _2\"></span>t / (verlies) over de p<span class=\"_ _2\"></span>eriod<span class=\"_ _2\"></span>e uit st<span class=\"_ _2\"></span>opg<span class=\"_ _2\"></span>ezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijf<span class=\"_ _2\"></span>sac<span class=\"_ _2\"></span>tivit<span class=\"_ _2\"></span>eite<span class=\"_ _2\"></span>n<span class=\"_ _1bb\"> </span><span class=\"ls51 ws4f\">(5<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>9)<span class=\"_ _af\"> </span><span class=\"ls8 ws8\">(<span class=\"_ _2\"></span>112.712)</span></span>T<span class=\"_ _24\"></span>o<span class=\"_ _2\"></span>erek<span class=\"_ _1a\"></span>enbaar aan:Houders van<span class=\"_ _1a\"></span> eigenv<span class=\"_ _0\"></span>ermo<span class=\"_ _2\"></span>gensinst<span class=\"_ _0\"></span>rumenten<span class=\"_ _22c\"> </span><span class=\"ls4f ws4d\">(54.459)<span class=\"_ _164\"> </span><span class=\"ls46 ws44\">(<span class=\"_ _2\"></span>112.712)</span></span>Minderheidsbelange<span class=\"_ _2\"></span>n<span class=\"_ _cc\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _22d\"> </span>-</span>II. GECONSOL<span class=\"_ _0\"></span>IDEERDE O<span class=\"_ _0\"></span>VERIGE GEREAL<span class=\"_ _0\"></span>ISEERDE EN NIET<span class=\"_ _0\"></span>-GEREALISEERDE<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>R<span class=\"_ _6\"></span>E<span class=\"_ _26\"></span>S<span class=\"_ _6\"></span>U<span class=\"_ _26\"></span>LTAT<span class=\"_ _26\"></span>E<span class=\"_ _6\"></span>NPosten in overig<span class=\"_ _2\"></span>e gerealis<span class=\"_ _2\"></span>eerde e<span class=\"_ _2\"></span>n niet-ge<span class=\"_ _2\"></span>realise<span class=\"_ _2\"></span>erde res<span class=\"_ _2\"></span>ultaten die la<span class=\"_ _2\"></span>ter kunnen worden g<span class=\"_ _2\"></span>eherc<span class=\"_ _2\"></span>lassifi<span class=\"_ _2\"></span>cee<span class=\"_ _2\"></span>rd naar de re<span class=\"_ _2\"></span>sultatenrekeningWisse<span class=\"_ _2\"></span>lkoersversch<span class=\"_ _2\"></span>illen bij h<span class=\"_ _2\"></span>et omzet<span class=\"_ _2\"></span>ten van buitenl<span class=\"_ _2\"></span>andse a<span class=\"_ _2\"></span>ctivi<span class=\"_ _2\"></span>teiten Wijziging<span class=\"_ _2\"></span>en in de m<span class=\"_ _2\"></span>ark<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>waarde van he<span class=\"_ _2\"></span>dging<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>instrum<span class=\"_ _2\"></span>enten die in aa<span class=\"_ _2\"></span>nmerk<span class=\"_ _2\"></span>ing komen 54.863 <span class=\"_ _e1\"> </span><span class=\"ls63 ws61\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.375<span class=\"_ _2\"></span>)</span>voor de ver<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>rking van kas<span class=\"_ _2\"></span>stroom<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>hed<span class=\"_ _2\"></span>gingPosten in overig<span class=\"_ _2\"></span>e gerealis<span class=\"_ _2\"></span>eerde e<span class=\"_ _2\"></span>n niet-ge<span class=\"_ _2\"></span>realise<span class=\"_ _2\"></span>erde res<span class=\"_ _2\"></span>ultaten die ni<span class=\"_ _2\"></span>et zullen -<span class=\"_ _22d\"> </span>-worden g<span class=\"_ _2\"></span>eherc<span class=\"_ _2\"></span>lassifi<span class=\"_ _2\"></span>cee<span class=\"_ _2\"></span>rd naar de wi<span class=\"_ _2\"></span>nst-en<span class=\"_ _2\"></span>-ver<span class=\"_ _2\"></span>liesrekeningWijziging<span class=\"_ _2\"></span>en in ui<span class=\"_ _2\"></span>tgestel<span class=\"_ _2\"></span>de be<span class=\"_ _2\"></span>lasting<span class=\"_ _2\"></span>en<span class=\"_ _22e\"> </span><span class=\"ls76 ws74\">158<span class=\"_ _115\"> </span><span class=\"ls5b ws59\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>6)</span></span>Wijziging<span class=\"_ _2\"></span>en in toeg<span class=\"_ _2\"></span>ezegde p<span class=\"_ _2\"></span>ensio<span class=\"_ _2\"></span>enreg<span class=\"_ _2\"></span>elinge<span class=\"_ _2\"></span>n voor werk<span class=\"_ _2\"></span>nem<span class=\"_ _2\"></span>ers<span class=\"_ _21\"> </span><span class=\"ls62 ws60\">(565<span class=\"_ _2\"></span>)<span class=\"_ _10f\"> </span><span class=\"ls81 ws7f\">4<span class=\"_ _2\"></span>42</span></span>Niet-g<span class=\"_ _2\"></span>erealise<span class=\"_ _2\"></span>erde res<span class=\"_ _2\"></span>ultaten voo<span class=\"_ _2\"></span>r de pe<span class=\"_ _2\"></span>riod<span class=\"_ _2\"></span>e, na bel<span class=\"_ _2\"></span>astinge<span class=\"_ _2\"></span>n, voor voor<span class=\"_ _6\"></span>tgezet<span class=\"_ _2\"></span>te 54.4<span class=\"_ _2\"></span>56<span class=\"_ _f1\"> </span><span class=\"ls58 ws56\">10.049</span>bedrij<span class=\"_ _1a\"></span>fsact<span class=\"_ _0\"></span>ivite<span class=\"_ _0\"></span>itenT<span class=\"_ _0\"></span>otaal g<span class=\"_ _2\"></span>ereal<span class=\"_ _2\"></span>isee<span class=\"_ _2\"></span>rde en n<span class=\"_ _2\"></span>iet-<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>ere<span class=\"_ _2\"></span>alise<span class=\"_ _2\"></span>erde r<span class=\"_ _2\"></span>esul<span class=\"_ _2\"></span>tate<span class=\"_ _2\"></span>n voor de p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>de <span class=\"_ _10d\"> </span><span class=\"ls58 ws56\">(3<span class=\"_ _2\"></span>)<span class=\"_ _18b\"> </span><span class=\"lsa2 wsa0\">(<span class=\"_ _6\"></span>1<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>2<span class=\"_ _6\"></span>.<span class=\"_ _2\"></span>76<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>)</span></span>Gewon<span class=\"_ _2\"></span>e en ver<span class=\"_ _2\"></span>waterd<span class=\"_ _2\"></span>e wins<span class=\"_ _2\"></span>t per a<span class=\"_ _2\"></span>ande<span class=\"_ _2\"></span>el uit s<span class=\"_ _2\"></span>top<span class=\"_ _2\"></span>gezet<span class=\"_ _2\"></span>te b<span class=\"_ _2\"></span>edri<span class=\"_ _2\"></span>jfsac<span class=\"_ _2\"></span>tiv<span class=\"_ _2\"></span>iteit<span class=\"_ _2\"></span>en (1<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>52)<span class=\"_ _f0\"> </span><span class=\"ls16 ws16\">(3<span class=\"_ _2\"></span>,14)</span>toe te r<span class=\"_ _2\"></span>ekenen aa<span class=\"_ _2\"></span>n de hou<span class=\"_ _2\"></span>ders van g<span class=\"_ _2\"></span>ewone aa<span class=\"_ _2\"></span>nde<span class=\"_ _2\"></span>len van de o<span class=\"_ _2\"></span>nde<span class=\"_ _2\"></span>rnemi<span class=\"_ _2\"></span>ng(1) G<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>rig<span class=\"_ _2\"></span>eer<span class=\"_ _2\"></span>de b<span class=\"_ _2\"></span>edr<span class=\"_ _2\"></span>ijf<span class=\"_ _2\"></span>swi<span class=\"_ _2\"></span>nst / b<span class=\"_ _2\"></span>ed<span class=\"_ _2\"></span>rij<span class=\"_ _2\"></span>fsw<span class=\"_ _2\"></span>inst / (-<span class=\"_ _2\"></span>ve<span class=\"_ _2\"></span>rlie<span class=\"_ _2\"></span>s) zij<span class=\"_ _2\"></span>n non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>GA<span class=\"_ _2\"></span>AP-<span class=\"_ _2\"></span>ma<span class=\"_ _2\"></span>atst<span class=\"_ _2\"></span>aven zo<span class=\"_ _2\"></span>als g<span class=\"_ _2\"></span>ede<span class=\"_ _2\"></span>fin<span class=\"_ _2\"></span>iee<span class=\"_ _2\"></span>rd in Toel<span class=\"_ _2\"></span>icht<span class=\"_ _2\"></span>ing 1<span class=\"_ _2\"></span>.25<span class=\"_ _2\"></span>.(2) Deta<span class=\"_ _2\"></span>ils van de verkoop op d<span class=\"_ _2\"></span>e afst<span class=\"_ _2\"></span>otin<span class=\"_ _2\"></span>gT<span class=\"_ _24\"></span>ota<span class=\"_ _2\"></span>al afstoting<span class=\"_ _22f\"> </span><span class=\"ls69 ws67\">16<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>67<span class=\"_ _2\"></span>1</span>Boek<span class=\"_ _2\"></span>waa<span class=\"_ _2\"></span>rde van de verkochte net<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>activa<span class=\"_ _230\"> </span><span class=\"ls8e ws8c\">162<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>58</span>Wins<span class=\"_ _2\"></span>t op verkoop v\u00f3\u00f3r h<span class=\"_ _2\"></span>ercl<span class=\"_ _2\"></span>assi<span class=\"_ _2\"></span>ficat<span class=\"_ _2\"></span>ie van de re<span class=\"_ _2\"></span>ser<span class=\"_ _2\"></span>ve voor om<span class=\"_ _2\"></span>zet<span class=\"_ _2\"></span>ting van 1.<span class=\"_ _2\"></span>013vreemde valutaHercl<span class=\"_ _2\"></span>assifi<span class=\"_ _2\"></span>catie van de res<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>ve voor omzet<span class=\"_ _2\"></span>tin<span class=\"_ _2\"></span>g van vreem<span class=\"_ _2\"></span>de valuta<span class=\"_ _1ec\"> </span><span class=\"ls5b ws59\">(5<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>496)</span>V<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>rlies van verkoop op d<span class=\"_ _2\"></span>e afst<span class=\"_ _2\"></span>otin<span class=\"_ _2\"></span>g<span class=\"_ _c9\"> </span><span class=\"ls4f ws4d\">(55.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>82)</span>V<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>or de pe<span class=\"_ _2\"></span>riod<span class=\"_ _2\"></span>e V<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>or het j<span class=\"_ _2\"></span>aar eindigend op<span class=\"ls0 ws0\"> </span>ein<span class=\"_ _2\"></span>dige<span class=\"_ _2\"></span>nd op   31 maar<span class=\"_ _2\"></span>t31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er(In dui<span class=\"_ _2\"></span>zend \u20ac<span class=\"_ _2\"></span>)<span class=\"_ _132\"> </span><span class=\"ls6 ws6\">2022<span class=\"_ _113\"> </span>2021</span>V<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>rk<span class=\"_ _1a\"></span>or<span class=\"_ _2\"></span>t kasst<span class=\"_ _2\"></span>roo<span class=\"_ _2\"></span>moverzic<span class=\"_ _2\"></span>ht van st<span class=\"_ _2\"></span>opg<span class=\"_ _2\"></span>ezet<span class=\"_ _2\"></span>te be<span class=\"_ _2\"></span>drijfs<span class=\"_ _2\"></span>act<span class=\"_ _2\"></span>ivit<span class=\"_ _2\"></span>eitenNettokasmiddelen gegenereerd / (<span class=\"_ _0\"></span>gebruikt) door bedrijfsactiviteiten<span class=\"_ _120\"> </span><span class=\"ls9c ws9a\">(1.50<span class=\"_ _0\"></span>1)<span class=\"_ _1b7\"> </span><span class=\"ls0 ws0\">4<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>48<span class=\"_ _2\"></span>4 </span></span>Netto<span class=\"_ _2\"></span>kasmiddelen gebruikt voor in<span class=\"_ _1a\"></span>vesteringsactiviteiten<span class=\"_ _139\"> </span><span class=\"ls53 ws51\">(5<span class=\"_ _2\"></span>.31<span class=\"_ _2\"></span>3)<span class=\"_ _ec\"> </span><span class=\"ls50 ws4e\">(1<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.014)</span></span>Nettokasmiddelen gegenereerd / (<span class=\"_ _0\"></span>gebruikt) door financieringsactiviteiten<span class=\"_ _78\"> </span><span class=\"lsa2 wsa0\">(<span class=\"_ _2\"></span>1<span class=\"_ _6\"></span>.1<span class=\"_ _2\"></span>76<span class=\"_ _2\"></span>)<span class=\"_ _117\"> </span><span class=\"ls5b ws59\">(6<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>6)</span></span>NET<span class=\"_ _2\"></span>TOTOENAME / (-AFNAME<span class=\"_ _2\"></span>) V<span class=\"_ _0\"></span>AN K<span class=\"_ _2\"></span>ASMIDDE<span class=\"_ _2\"></span>LEN EN (<span class=\"_ _6\"></span>7.<span class=\"_ _2\"></span>9<span class=\"_ _6\"></span>9<span class=\"_ _2\"></span>0<span class=\"_ _6\"></span>)<span class=\"_ _f3\"> </span><span class=\"ls92 ws90\">(<span class=\"_ _26\"></span>1<span class=\"_ _2\"></span>9.<span class=\"_ _6\"></span>6<span class=\"_ _6\"></span>5<span class=\"_ _6\"></span>7<span class=\"_ _6\"></span>)</span>BANK<span class=\"_ _6\"></span>VOORS<span class=\"_ _2\"></span>CH<span class=\"_ _2\"></span>OT<span class=\"_ _2\"></span>TENLiquid<span class=\"_ _2\"></span>e midde<span class=\"_ _2\"></span>len en b<span class=\"_ _2\"></span>ank<span class=\"_ _2\"></span>voors<span class=\"_ _2\"></span>chot<span class=\"_ _2\"></span>ten in rekening<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>urant aan he<span class=\"_ _2\"></span>t beg<span class=\"_ _2\"></span>in  3.<span class=\"_ _0\"></span>909 <span class=\"_ _115\"> </span><span class=\"ls0 ws0\">1.849 </span>van de pe<span class=\"_ _2\"></span>riod<span class=\"_ _2\"></span>eWisse<span class=\"_ _2\"></span>lkoerswinsten / (-verli<span class=\"_ _2\"></span>ezen<span class=\"_ _0\"></span>) o<span class=\"_ _2\"></span>p liquide m<span class=\"_ _2\"></span>idde<span class=\"_ _2\"></span>len<span class=\"_ _19b\"> </span>-<span class=\"_ _1f\"> </span><span class=\"ls90 ws8e\">223 </span>Finan<span class=\"_ _2\"></span>cierin<span class=\"_ _2\"></span>gs- e<span class=\"_ _2\"></span>n geld<span class=\"_ _2\"></span>verric<span class=\"_ _2\"></span>htingen tus<span class=\"_ _2\"></span>sen voor<span class=\"_ _6\"></span>tgezet<span class=\"_ _2\"></span>te en stopgezet<span class=\"_ _2\"></span>te 4.0<span class=\"_ _2\"></span>81 <span class=\"_ _231\"> </span><span class=\"ls93 ws91\">2<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>494<span class=\"_ _2\"></span> </span>bedrij<span class=\"_ _1a\"></span>fsact<span class=\"_ _0\"></span>ivite<span class=\"_ _0\"></span>itenLiquid<span class=\"_ _2\"></span>e midde<span class=\"_ _2\"></span>len en b<span class=\"_ _2\"></span>ank<span class=\"_ _2\"></span>voors<span class=\"_ _2\"></span>chot<span class=\"_ _2\"></span>ten in rekening<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>urant aan he<span class=\"_ _2\"></span>t eind  -<span class=\"_ _232\"> </span><span class=\"ls4e ws4c\">3.<span class=\"_ _0\"></span>909 </span>van de pe<span class=\"_ _2\"></span>riod<span class=\"_ _2\"></span>e",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-169-2": {
   "value": "T<span class=\"_ _1\"></span>oelich<span class=\"_ _1a\"></span>ti<span class=\"_ _0\"></span>ng 40. Gebeu<span class=\"_ _0\"></span>r<span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>enis<span class=\"_ _0\"></span>sen na de ver<span class=\"_ _0\"></span>slagperi<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>deEr hebb<span class=\"_ _2\"></span>en zich ge<span class=\"_ _2\"></span>en volg<span class=\"_ _2\"></span>ende g<span class=\"_ _2\"></span>ebeu<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tenissen vo<span class=\"_ _2\"></span>orge<span class=\"_ _2\"></span>daan die e<span class=\"_ _2\"></span>en aanzie<span class=\"_ _2\"></span>nlijke impact kunn<span class=\"_ _2\"></span>en heb<span class=\"_ _2\"></span>ben o<span class=\"_ _2\"></span>p de jaar<span class=\"_ _2\"></span>rekening  van de groep p<span class=\"_ _2\"></span>er 31 dec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2022.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZH4K23FNK8LI26",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  }
 }
}